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Studi Akuntansi, Keuangan, dan Manajemen
Published by Goodwood Publishing
ISSN : -     EISSN : 27980251     DOI : https://doi.org/10.35912/sakman
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Studi Akuntansi, Keuangan, dan Manajemen (Sakman) is a peer-reviewed journal in the fields of Accounting, Finance and Management. Sakman publishes relevant manuscripts reviewed by some qualified editors. This journal is expected to be a significant platform for researchers in Indonesia to contribute to the theoretical and practical development in all aspects of Accounting, Finance and Management.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 172 Documents
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Penelitian dan Akuntabilitas Keuangannya Suryani, Ani Wilujeng; Setiaji, Yongky Teguh; Retnaningsih, Prihatini; Alfianto, Imam
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.3698

Abstract

Purpose: The case of manipulation in preparing financial reports in research carried out by university lecturers is a serious problem. This study aims to investigate the causes of lecturers having lack of accountability in their research financial reporting Methodology/approach: The systematic review method is used to conceptually explore why lecturers commit dishonest actions in financial reporting. The articles analyzed were 48 national and international journal articles from the Sinta and Google Scholar databases. Results/findings: The results show that fraud is influenced by information asymmetry, weak monitoring, and workload pressure from tridarma and publication demands. Universities should simplify reporting and enhance monitoring, while lecturers need work-life balance to reduce stress and improve accountability. Conclusion : Lecturers’ financial reporting issues stem from asymmetry, poor monitoring, and pressure. Improving oversight and work-life balance can enhance accountability. Limitations: : This study is limited to a literature review without primary data, so it cannot directly assess lecturers' understanding of financial accountability. Future research should use surveys or interviews. Contribution: This study confirms agency theory by highlighting information asymmetry and weak monitoring in universities. It provides a policy basis to enhance lecturer accountability, reduce fraud, and promote financial accountability and work-life balance.
Determinan Employee Engagement: Pengembangan Karir, Kompensasi, dan Lingkungan Kerja Nafiudin, Nafiudin; Chairani, Ayu; Andari, Andari; Huddin, M. Nurhaula
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.3723

Abstract

Purpose: This study examines the impact of career development, compensation, and work environment on honorary employees’ engagement at the Civil Service Police Unit (Satpol PP) of Banten Province. Methodology/approach: Using a quantitative method, 58 respondents were selected from a population of 140 honorary employees through Slovin's formula with a 10% margin of error. Data were collected via an online survey and analyzed using PLS-SEM with SmartPLS 4. The analysis included both reflective (validity and reliability tests) and formative model assessments (multicollinearity and weight significance tests), followed by hypothesis testing using inner model evaluation. Results/findings: The bootstrapping results show that career development, compensation, and work environment each have a significant and positive effect on employee engagement. Conclusion: Structured career development fosters emotional commitment, fair compensation builds loyalty, and a supportive work environment enhances employee engagement. Institutions are encouraged to improve these aspects, along with promoting inclusive culture and effective communication. Limitations: Future studies should consider additional or mediating variables and involve larger samples for broader insights. Contribution: This study contributes to public sector HRM by identifying key drivers of engagement among honorary employees.
The Influence of K-Pop Idols on Purchase Intention of Ultra Milk Products Makruf, Alfin Mintaro; Roostika, Raden Roro Ratna
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i3.3745

Abstract

Purpose: This study aims to analyze the influence of K-Pop idols as brand ambassadors for Ultra Milk on consumer purchase intention by examining the roles of advertising content value, influencer credibility, video attitude, brand attitude, and social shopping. Research Methodology: A quantitative research approach was employed through an online questionnaire distributed to 232 Ultra Milk consumers in Indonesia who were aware of the brand’s collaborations with K-Pop idols ITZY and Stray Kids. Data were analyzed using SmartPLS software with the PLS-SEM method to test the structural relationships among the studied variables. Results: The results indicate that advertising content value and influencer credibility positively affect video and brand attitudes, both of which further enhance social shopping behavior and purchase intention. Moreover, video and brand attitudes mediate the relationships between advertising content value, influencer credibility, and social shopping. Conclusion: The study concludes that using K-Pop idols as brand ambassadors effectively enhances brand perception and consumer engagement, thereby increasing purchase intention in digital marketing contexts. Limitations: The study’s findings are limited to Indonesian consumers familiar with Ultra Milk’s collaboration with K-Pop idols, which may restrict broader generalization to other populations or product categories. Contribution: This research enriches consumer behavior and digital marketing literature by providing evidence of how global influencer collaborations strengthen local brand equity and drive purchase intentions, offering strategic insights for marketers operating in emerging markets.
Trend Pemanfaatan Media Sosial sebagai Upaya Pengembangan UMKM di Taman Olahraga Silampari Oktarendah, Fatma; Tunut, Susyanto; Nadea, Salma; Bangsawan, Arubina
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.3926

Abstract

Purpose: This study aims to analyze the trend of social media utilization as a strategic effort to develop Micro, Small, and Medium Enterprises (MSMEs) in the Silampari Sports Park (TOS) in Lubuklinggau City. Methodology/approach: This study used a descriptive qualitative approach with 80 MSME samples from the TOS area. Data were collected through interviews, observations, and questionnaires to explore the use of social media, marketing strategies, and economic impact. Results/findings: The results indicate that 67.5% of MSMEs use social media for digital marketing, mainly Instagram (42%), Facebook (35%), and TikTok (22%). Social media marketing led to an average sales increase of 45.3%, particularly in the culinary and fashion sectors. Conclusion: Social media boosts MSME performance in TOS Lubuklinggau with a 45.3% sales increase, especially in culinary and fashion. This study reveals the potential of digital marketing and the need for wider adoption and stakeholder support. Limitations: This study is limited by its specific sample, potential qualitative bias, and focus on MSMEs that already use social media. Contribution: This study offers a model and practical recommendations to support MSME digital marketing and accelerate local business digital transformation.
Performance Variable: Influenced by Training, Organizational Culture, and Motivation Budiono, Aris; Husen, Achmad; Suparno , Suparno
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.3967

Abstract

Purpose: This study investigates the impact of training, organizational culture, and motivation on employee performance in a service company, focusing on both their direct and indirect relationships and strategies for improvement. The research utilizes a quantitative survey and multiple linear regression analysis. Research methodology: This research seeks to examine the influence of training, organizational culture, and motivation on employee performance within a service company. This study also examines the direct and indirect relationship between these variables in improving employee performance. Results: The study results indicate that training, organizational culture, and motivation significantly affect employee performance, both simultaneously and partially. Conclusions: Investing is not as complicated as it may seem, and with careful planning, housewives can easily contribute to their family's financial well-being through strategic investment choices. Limitations: The F test shows that the regression model meets the model suitability criteria, and simultaneously, the three independent variables affect the dependent variable, partially revealing that organizational culture and motivation affect Performance, but training does not. Contribution: This study contributes to the understanding of how training, organizational culture, and motivation interact to influence employee performance in service companies. It offers practical insights for HR practitioners and management by highlighting that while motivation and culture have a strong direct effect, training alone may require enhancement in design or delivery to be impactful. The findings also support the development of more integrated employee development programs that align organizational values with personal incentives to improve performance outcomes.
Pengaruh Kualitas Sistem, Layanan, Pemasaran Relasional terhadap Loyalitas melalui Kepuasan Pengguna Toni, Winda Fuji Lestari
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.3973

Abstract

Purpose: This study analyzes how system quality, service quality, and relational marketing influence user satisfaction and loyalty in using the BSB Mobile app at Bank Sumsel Babel Syariah Palembang. Methodology/approach: A quantitative study with 266 purposively selected BSB Mobile users was analyzed using PLS-SEM via SmartPLS, with data collected through an online survey and demographics analyzed using SPSS. Results/findings: System quality, service quality, and relational marketing positively impact user satisfaction, which in turn strengthens user loyalty to the BSB Mobile app. User satisfaction acts as a key mediator, highlighting the importance of reliable systems, quality service, and strong customer relationships in mobile banking loyalty. Conclusion: The study confirms that improving system quality, service quality, and relational marketing enhances user satisfaction, which subsequently fosters user loyalty to BSB Mobile. These variables interact synergistically in shaping positive user experiences. Limitations: This study is only focus on system quality, service quality and relationship marketing on user loyalty with user satisfaction as intervening variable at Bank Sumsel Babel Syariah Palembang Branch. Contribution: The study provides empirical insights into how banks can strategically improve mobile banking performance by focusing on system reliability, service excellence, and relational engagement to strengthen customer loyalty.
Sewindu Pemetaan Bibliometrik Penelitian Teori Fraud Pentagon pada Financial Statement Anggelina, Marhini; Rohmi, Nurul; Islami, Mauludatul; Rahma, Siti Aulia; Zuhdi, Rahmat
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.4099

Abstract

Purpose: This study aims to conduct a bibliometric mapping of Google Scholar-indexed literature over the last eight years (2016–2024) related to the fraud pentagon theory and its application in analyzing fraudulent financial statements in Indonesia. Methodology/approach: This research employs a quantitative approach using a literature study design. Data were obtained using the Publish or Perish software, resulting in 347 relevant articles. These were further analyzed using the VOSviewer tool to visualize trends, clusters, and keyword frequencies in the existing literature. Results/findings: The findings indicate a significant growth in the number of publications on fraud pentagon theory, particularly in 2021 (65 articles) and 2022 (72 articles). Network visualization using VOSviewer shows five primary research clusters. Frequently used keywords include “Pentagon,” “Financial Statements,” and “Indonesia Stock Exchange,” reflecting mainstream research interests. In contrast, emerging topics such as “F-Score Model” and “Determinants” appear less frequently, highlighting research gaps. Influential factors commonly discussed include pressure, financial stability, and internal business conditions as key triggers of financial statement fraud. Conclusion: This bibliometric analysis confirms the central role of fraud pentagon theory in the Indonesian academic discourse on financial fraud. It also identifies underexplored areas that deserve more attention from future researchers, particularly quantitative indicators like the F-Score Model. Limitations: The study is limited to 347 articles deemed relevant from an initial pool of 450; 103 were excluded due to being non-academic (e.g., theses, reviews). Contribution: This research highlights gaps and future directions for forensic accounting studies, encouraging deeper exploration into predictive fraud detection models and underrepresented variables.
Kualitas Konten sebagai Moderator Pengaruh Media Instagram dan Brand Ambassador Skintific Sihombing, Mega; Febriansyah , Febriansyah
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.4100

Abstract

Purpose: This study aims to examine the role of content quality as a moderation variable in social media variables and brand ambassadors to Skintific product brand awareness. Methodology/approach: This study uses a quantitative approach with a causal research design. The sampling technique uses purposive sampling with a sample of 100 people. Data were collected via a Google Form questionnaire and analyzed using SmartPLS version 3.3. Results/findings: The results of the study are as follows: social media variables affect brand awareness of Skintific products, brand ambassadors influence brand awareness of Skintific products, content quality is able to strengthen the influence of social media on brand awareness of Skintific products and content quality is able to strengthen the influence of brand ambassadors on brand awareness of Skintific products. Conclusion: Content quality significantly strengthens the impact of social media and brand ambassadors on brand awareness, maximizing the effectiveness of digital marketing on consumer perceptions. Limitations: This research also has limitations in the coverage of the area focused on the city of Bandar Lampung; therefore, future similar research can expand the scope of the research area to obtain better results. Contribution: Companies pay more attention and strive to maintain and increase brand awareness or consumer brand awareness of products so that consumers make the brand their first choice when they want to buy products.
Analisis Tingkat Kepercayaan Masyarakat: Kualitas Personal dan Relasional Perangkat Desa dalam Pengelolaan Dana Wa Ode, Muhardiana; Anto, La Ode; Dharmawati, Tuti
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.4130

Abstract

Purpose: This study aims to analyse the level of public trust in village officials in the management of village funds, focusing on personal and relational aspects. Methodology/ Approach: The research uses a quantitative method with a population of all residents of Village X aged 17 years and above, and a sample of 112 people selected through random sampling. Data were collected using a trust scale that had been tested for validity and reliability. Results: The regression analysis results show that benevolence (? = 0,401) and competence (? = 0,335) from the personal quality aspect have a significant effect on trust, contributing 42.5%. However, integrity did not show a significant effect. From the relational quality aspect, only closeness was significant (p<0.05), while support and reciprocity had no effect. Limitations: This study has limitations in developing the concepts of integrity, support, and reciprocity effectively, and has not yet comprehensively explored other factors such as transparency and accountability. The generalization of the study's results is also limited due to the sample size, which is not large enough or representative. Contribution: This study concludes that the personal and relational qualities of village officials play an important role in building public trust, but the integrity and support of village officials need improvement for more transparent and accountable village fund management.
Pengaruh Modal Sendiri dan KUR terhadap Pendapatan UMKM di Kecamatan Sindue Ayuni, Ayuni; Munawarah, Munawarah; Kadang, Juliana; Fera, Fera
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.4205

Abstract

Purpose: This study seeks to investigate the impact of personal capital and People's Business Credit on the revenue of Micro, Small, and Medium Enterprises (MSMEs) in Sindue District, Donggala Regency. Methodology: The study employed a quantitative verification approach, focusing on grocery stall MSMEs in Sindue District. Using purposive sampling, 110 respondents were selected. Both primary and secondary data were analyzed through multiple linear regression. Results: The findings revealed that MSME revenue in Sindue District was significantly and positively influenced by Own Capital (52.4%) and People's Business Credit (39.8%), with both variables explaining 76.9% of the revenue variation. The remaining 23.1% was attributed to other factors not examined in this study. Conclusions: Own capital and KUR both significantly boost MSME income in Sindue District. Own capital offers flexibility, while KUR supports production. However, access barriers remain. Combining both funding sources is key to MSME growth. Limitations: This study focused solely on MSMEs in Sindue District. Future research should expand the sample size and include additional variables, such as pricing strategies and financial management, to provide deeper insights into factors affecting business income. Contribution: This study's findings are anticipated to assist the government and financial institutions enhance targeted financing policies and aid MSMEs in their financial decision-making.

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