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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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Pengaruh Kualitas Layanan dan Citra Merek dalam Meningkatkan Kepuasan Tamu Hotel Santika Andriani, Novi; Fadjar, Adfiyani; Muzakir, Muzakir; Tambaru, Rachman
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.v5i1.4243

Abstract

Purpose: This research aims to determine the effect of service quality and brand image on increasing guest satisfaction at Hotel Santika Palu. Methodology: The population in this study were visitors who stayed at the Hotel Santika Palu, the sampling technique was nonprobability sampling using Purposive sampling, the final sample was 90 respondents. This study used a quantitative approach method. Multiple linear regression analysis test was used in this study using the spss application version 24.0 Results: These results indicate that service quality and brand image have a positive and significant effect on increasing customer satisfaction, service quality has a positive and significant effect on increasing customer satisfaction and brand image has a positive and significant effect on increasing customer satisfaction. Thus, increasing both variables has the potential to strengthen guest satisfaction and increase their chances of returning to stay at Hotel Santika Palu in the future. Conclusion: The study concludes that service quality and brand image are critical factors in improving guest satisfaction. Strengthening these elements can enhance guest experiences and loyalty, which is essential for maintaining competitive advantage in the hospitality industry. Limitations: The limitation of this research is that it was only conducted at one hotel, namely Hotel Santika Palu, so the results cannot be generalized to other hotels with different characteristics or in different locations. Contribution: This research has implications for the importance of improving service quality and strengthening brand image as the main strategy in efforts to increase guest satisfaction.
Authentic Culinary Business for Sustainable Tourism: Strategy, Experience, Motivation and Value Mulyantini, Sri; Surbakti, Lidya Primta; Maulana, Agus; Wibawaningsih, Ekawati Jati
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.v5i1.4279

Abstract

Purpose: This study analyzes the City Government’s strategy in developing culinary businesses to support sustainable tourism in Magelang (Central Java) and Depok (West Java), focusing on the role of natural resources, social dynamics, and cultural heritage. Methodology/approach: Using a qualitative case study approach, data were collected through unstructured interviews with 10 key informants from 2023 to 2024. The study examines government strategies and stakeholder involvement in preserving local identity and engaging tourists. Results/findings: Culinary business development emphasizes preserving cultural identity, providing training, and encouraging participation through exhibitions, cooking classes, and workshops. Storytelling and social media campaigns promote engagement. Sustainability is supported through legal protections, consistent promotion, and participation in festivals. Public education fosters cultural pride. The government integrates sustainable tourism principles by balancing economic, environmental, and social goals through collaboration with stakeholders. Concllusion: A strategic, culturally grounded, and collaborative approach is vital to developing sustainable culinary businesses and enhancing tourism appeal. Limitations: The study focuses on policymakers and business actors, excluding cultural stakeholders whose perspectives may offer additional insights. Contribution: The findings inform policy development to support culinary sustainability, encourage government-industry collaboration, and promote culture-driven culinary marketing for inclusive economic growth.
Pengaruh Digital Marketing dan Daya Tarik terhadap Keputusan Berkunjung (Wisata Paralayang Matantimali) Sumiansi, Sumiansi; Fadjar, Adfiyani; Sutomo, Maskuri; Wanti, Sri
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.v5i1.4294

Abstract

Purpose: The purpose of this research is to determine the impact of digital marketing and attractiveness on visiting decisions (Paragliding tourism in Matantimali Sigi district). Methodology/approach: This study evaluates the hypothesis and gathers quantitative questionnaire data from respondents for inclusion in the quantitative method. It relies on primary data obtained from questionnaires administered to guests at Matantimali paragliding in Sigi Regency. The sample size consisted of 90 respondents. This study used multiple linear regression analysis for data analysis. Results/findings: The research findings show that digital marketing and attractiveness significant impact on encouraging tourists' decisions to visit Paragliding Matantimali, Sigi Regency. Conclusions: Digital marketing and tourist attractions have a significant influence on tourists' decisions to visit Matantimali paragliding, Sigi Regency. Optimizing these two factors can increase tourist visits. Limitations: This research focuses exclusively on Matantimali paragliding tourism in Sigi Regency; it is suggested that further research expand the number of samples and add other variables such as facilities, accessibility, and price for more comprehensive analysis Contribution: The findings of this research are expected to be a strategic basis for Matantimali Paragliding managers in optimizing digital marketing, increasing attractiveness, and designing more effective promotions. Therefore, it is intended to provide a more competitive tourism experience.
Harga, Merek dan Kualitas Motor Bekas Terhadap Keputusan Pembelian Showroom Jawa Motor Rizky, Anang Rizky Nugraha; Zakiyah Zahara; Syamsul Bahri Dg. Parani; Sri Wanti
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.v5i1.4309

Abstract

Purpose: This study aimed to analyze the influence of price, brand, and product quality on consumer purchasing decisions at the Jawa Motor Showroom in Palu City.. Methodology/approach: Using a quantitative approach, data were collected through a questionnaire involving 120 respondents who had purchased used motorcycles at a showroom. The testing in this study used multiple linear regression analysis using the SPSS application. Results/findings: The study found that price, brand image, and product quality significantly influenced consumer purchasing decisions. Competitive pricing attracts cost-conscious buyers, a strong brand enhances trust and perceived value, and high product quality assures satisfaction. Together, these factors explain 86.4% of the variance in consumer decisions, highlighting their dominant role in shaping purchasing behaviors. Conclusions: Businesses that offer competitive pricing, maintain a strong brand reputation, and ensure product quality are more likely to influence consumer purchase decisions. Limitations: The study was limited to one used motorcycle showroom, namely the Jawa Motor Showroom in Palu City; therefore, the results cannot be generalized to other used motorcycle showrooms in Palu City. Contribution: This study contributes to the development of effective marketing strategies for business actors in the field of used motorcycle sales.
The Tax Audit, Discrimination, and Machiavellianism in Indonesian Michael, Michael
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.v5i1.4391

Abstract

Purpose: This study investigates the impact of tax audits and tax discrimination on tax evasion among MSMEs in Indonesia, with a particular focus on the moderating role of Machiavellianism. Methodology/approach: A quantitative survey was conducted with 170 MSME actors in Tangerang using structured questionnaires. Data were analyzed using CB-SEM with Mplus 8.0. A quantitative survey was conducted with 170 MSME actors in Tangerang using structured questionnaires. Respondents were selected purposively, and data were analyzed using CB-SEM with Mplus 8.0 to examine the influence of tax audits, tax discrimination, and Machiavellianism on tax evasion. Results/findings: Tax audits and tax discrimination significantly increase tax evasion, especially among individuals with high Machiavellian traits. These findings highlight the importance of fairness, ethical awareness, and psychological considerations in designing effective tax compliance strategies. Conclusion: Tax audits and discrimination can backfire and raise evasion risks among Machiavellian individuals, indicating the need for psychologically informed tax strategies. Limitations: The study's use of convenience sampling in a single location limits generalizability. Future research should explore broader regions. Practical implications include risk-based audits, ethics education, and improved tax official professionalism. Contribution: Theoretically, the study integrates psychological factors into MSME tax compliance. Practically, it promotes fair policies and ethical approaches to reduce evasion and strengthen trust in the tax system.
The Role of ESG in Moderating Corporate Tax Avoidance and Firm Value Kriswanti, Mantini; Indriani, Rini
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.v5i1.4440

Abstract

Purpose: This study intends to examine how tax avoidance correlates with firm value, considering ESG factors as variables that influence the relationship. Methodology/approach: This study uses Ordinary Least Squares (OLS) Regression based on a sample of 47 companies traded on the IDX covering 2018 to 2023, by starting the analysis in 2017. The sampling method used is purposive sampling. To measure tax avoidance, this study uses CETR (Cash Effective Tax Rate), GETR (GAAP Effective Tax Rate), and BTD (Book-Tax Difference), while the evaluation of firm value is done through Tobin's Q. ESG rating is used to assess ESG performance. Results/findings: Tax avoidance with CETR has no significant effect on firm value, while GETR has a significant negative impact. In contrast, BTD shows a positive correlation. ESG as a moderator has no significant effect on CETR and BTD, but strengthens the negative impact of GETR on firm value. Conclusions: The impact of tax avoidance on firm value depends on the measurement method. ESG does not consistently weaken the relationship between tax avoidance and firm value. Limitations: The limitations of this study include research methods that do not fully address the statistical problems of autocorrelation and heteroscedasticity. Contribution: This study adds insight into the role of ESG in the relationship between tax avoidance and firm value. The results can serve as a guide for managers, investors, and regulators in evaluating tax strategies, sustainability, and firm valuation.
Peran Kepuasan Kerja dalam Relasi Work-Life Balance dan Turnover Intention Charwin, Charwin; Agustinus Setyawan2
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.v5i1.4446

Abstract

Purpose: This study aimed to find the influence of with Job Satisfaction (JS) as the mediator of Work Life Balance (WLB) on Turnover Intention (TI) in Batam. Methodology/approach: This research utilized quantitive approach, likert scale for measuring the questionnaire via purposive sampling. Utilizing data gathered from Batam statisctic center, It was known that Batam has 589.402 active manpower in 2024 gathered as the population of this research. By implementing Slovin formula, the researcher concluded with 400 samples whom filled 13 questions using google form regarding the measured variabels which were processed by using Partial Least Square-Structural Equation Modeling (PLS-SEM) method in SmartPLS 3 statistical software program. Results/findings: The results indicate that Work Life Balance has insignificant effect on Turnover Intention, while Job Satiscation has a significant effect on Turnover Intention, and Job Satisfaction as a moderator variable succesfully strengthens the influence of Work Life Balance over Turnover Intention. Conclusions: Based on the result, Work Life Balance does not affect Turnover Intention as people might not perceive it as a problem. However, the former does affect Job Satisfaction which in return affecting Turnover Intention. Job Satisfation might be a core value for balancing the Turnover Intention. Limitations: This research is limited by a few factors such as the limited sample solely from one region and sector generalization. Contribution: In conclusion, this research contributes to the need of enriching a company management based on human values by providing a valuable manpower insights particularly in Batam.
Consumer Loyalty: Influence of Servicescape, Service Quality, and Lifestyle through Consumer Satisfaction Hasudungan, Revalino Tigor; Khalid, Jamaludin; Gultom, Masrina
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.v5i3.4522

Abstract

Purpose: This research analyses Consumer Loyalty Influenced by Servicecape, Service Quality, and Lifestyle Through Consumer Satisfaction in Koda Bar Jakarta. Methodology: This study involved 92 respondents as samples, with the Accidental Sampling technique used for sampling. We use the Path Analysis method to overcome this problem. This technique allows direct and indirect estimation with the help of the IBM SPSS application. Result: In Stucture 1, Servicescape, Service Quality, and Lifestyle simultaneouly impact Consumer Satisfaction. However, only Service Quality and Lifestyle have a significant partial effect on Consumer Satisfaction, whereas Servicescape does not. In Structure 2, Servicescape, Service Quality, Lifestyle, and Consumer Satisfaction collectively influence Consumer Loyalty. Yet, only Servicescape and Lifestyle significantly affect Consumer Loyalty, while Service Quality and Consumer Satisfaction do not. Additionally, Servicescape, Service Quality, and Lifestyle do not indirectly affect consumer loyalty through consumer satisfaction, as evidenced by the Sobel test results, which show no mediating effect. Conclusion: Service Quality and Lifestyle influence satisfaction, while loyalty is driven by Servicescape and Lifestyle. Satisfaction does not serve as a mediator. These findings highlight the importance of service quality, understanding customer lifestyles, and optimizing the bar’s physical environment. Limitations: This study is limited to one research object only, and has not considered other variables that may also affect consumer loyalty, such as price or promotion. Contribution: This study contributes to the understanding of how factors such as servicescape, service quality, and lifestyle can affect consumer satisfaction and loyalty in the entertainment and hospitality industry, and provides suggestions for entrepreneurs to design better consumer experiences.
Analysis of Indonesian Government Financial Statements for the Period 2004-2023 Lusiarini, Friska Nurlita; Triyono , Triyono; Zulfikar , Zulfikar
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.v5i3.4597

Abstract

Purpose: The purpose of this study was to describe the differences in the level of liquidity ratios, solvency, and Debt Service Ratio of central government finances for the period 2004-2013 with the period 2014-2023 as well as differences in the level of revenue effectiveness ratios, spending efficiency ratios, revenue growth rate ratios, spending growth rate ratios, and their harmony ratios Methodology/approach: The method used is descriptive quantitative with non-parametric test data analysis techniques Man Whithney-U model using the SPSS version 30 program. Results/findings: The results showed that the difference in liquidity ratios in the government period 2004-2013 with the period 2014-2023 which means the hypothesis is accepted. As for the solvency ratio, there is a better difference, which means the hypothesis is accepted. Meanwhile, in the 2014-2023 period, although there was considerable tax reform, the challenges in achieving revenue targets were also greater due to an increase in state spending as a result of the COVID-19 pandemic. So it is stated that the hypothesis of measuring government performance through the revenue effectiveness ratio is rejected. Then in the efficiency ratio, there is no statistically superior period in terms of the use of the state budget to achieve development goals, which means that the hypothesis is rejected. Limitations: This research is limited to measuring performance from a financial perspective contained in the Central Government Financial Statements (LKPP) for fiscal years 2004 to 2023. Contribution: This research can help the government in understanding the effectiveness of budget management in three leadership periods, so that it can be used as an evaluation material to improve financial management in the future.
Impact of Green Innovation, Accounting, and Eco-Efficiency on Environmental and Corporate Performance Audina, Mia; Achyani, Fatchan; Trisnawati, Rina
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.v5i3.4959

Abstract

Purpose: This study aims to examine the effect of green innovation, green accounting, and eco-efficiency on environmental performance, and analyze its impact on company performance. Methodology: This research uses quantitative methods with descriptive and verification approaches. The data used comes from the financial statements of mining companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2023 period. The analysis techniques used include multiple linear regression analysis and hypothesis testing with SPSS as a tool. Results: The results of the study, it was found that green innovation and green accounting have a significant positive effect on environmental performance. In contrast, eco-efficiency shows a significant negative effect on environmental performance. In addition, environmental performance is also shown to have a significant positive impact on firm performance. Conclusions: This study demonstrates that green innovation and green accounting have a significant positive impact on improving environmental performance. Conversely, eco-efficiency shows a significant negative effect on environmental performance. Furthermore, strong environmental performance positively and significantly contributes to enhancing corporate performance. Therefore, emphasizing green innovation and green accounting is crucial for supporting environmental sustainability while simultaneously improving corporate performance. Limitations: This study only observes mining companies listed on the Indonesia Stock Exchange for 5 years, namely the 2019-2023 period, so this research does not represent the actual conditions of various company sectors. Contribution: These findings support the importance of implementing environmentally friendly practices as part of a strategy to improve company performance in the mining sector.

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