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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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Improving Women Entreprenurial Performance with Environmental Sustainability and Social Support Ilhami, Susanti Dwi; Damayanti, Damayanti
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 2 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i2.5495

Abstract

Purpose: The purpose of this study was to explore the role of environmental sustainability and social support in influencing agility towards women entrepreneurial performance of moslem women entrepreneur in Rembang Regency. Methodology: The data collection technique implemented was a questionnaire analyzed using SEM-PLS analysis. The sample size was 140 Muslim female entrepreneurs in Rembang Regency, particularly in SMEs. Result: The results showed that agility significantly effect women entrepreneurial performance and environmental sustainability. However, the role of environmental sustainability as a mediator and social support as a moderator was not proven. Conclusions: The moslem women entrepreneur can improve the entrepreneurial performance by using agility. Furthermore, Research indicate that agility can booster the environmental sustainability of women entrepreneur. Limitations: This study has a small number of variables, making it less comprehensive. Furthermore, the small number of respondents means the results cannot be generalized. Contribution: The high number of female entrepreneurs encourages further exploration of women business conditions. However, female entrepreneurs face obstacles and patriarchy, which discourages them from pursuing careers as entrepreneurs. Therefore, solutions are needed to achieve gender equality, especially for Muslim female entrepreneurs.
Investigasi Faktor Niat Pembelian terhadap Merek Kosmetik Mewah di Indonesia Fasha, Andina; Kho, Winnie; Ramadani, Arienda Gitty; Kesumahati, Erilia
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 2 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i2.5496

Abstract

Purpose: The objective of this investigation is to identify the variables that affect purchase intention, including product quality, service quality, e-WOM, and brand image. Methodology/approach: The method used is quantitative. The result source is the Google Form questionnaire. Results/findings: This study's findings reveal that product quality, EWOM, and brand image are proven to have a significant influence on purchase intention. However, the service quality variable has not been proven to influence purchase intention significantly. Conclusions: The results indicate that consumers’ purchase intention toward luxury cosmetic brands is primarily shaped by tangible product performance, strong brand reputation, and credible online word-of-mouth communication. Service quality, while still relevant for customer retention, does not play a critical role at the intention stage. Thus, luxury cosmetic managers should focus more on strengthening product excellence, managing e-WOM credibility, and reinforcing consistent brand image across digital channels. Limitations: The results are based on a single-city cross-sectional survey of Batam consumers and rely on self-reported evidence quantitative, which may limit generalizability and introduce common method bias. Future studies should use longitudinal or multicity designs, incorporate objective behavioural measures, and test moderator variables (e.g., customer satisfaction or brand loyalty) to deepen causal insights. Contribution: The findings suggest that luxury cosmetic brand managers should prioritize superior product quality, active management of electronic word-of-mouth promotion, and consistent brand image building to enhance purchase intention; service quality, while necessary for loyalty, appears to be less determinant at the intention stage.
The Effect of Price Perception, Digital Promotion, and E-WOM on Consumer Satisfaction Maxim Palu Gunawan, Gunawan; Adam, Rosida P.; Zahara, Zakiyah; Palawa, Muh. Riswandi
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.v5i3.5497

Abstract

Purpose: This study aims to analyze the influence of price perception, digital promotion, and electronic word of mouth (E-WOM) on consumer satisfaction with Maxim online motorcycle taxi services in Palu City. The research seeks to identify the dominant factors affecting consumer satisfaction in the competitive online transportation market. Methodology/approach: A quantitative method was applied using a questionnaire distributed to 65 respondents who had used Maxim services at least once. The sampling technique was incidental sampling. Data were analyzed using multiple linear regression with SPSS 25, preceded by validity, reliability, and classical assumption tests to ensure data feasibility. Results/findings: The findings reveal that price perception and digital promotion exert a negative but insignificant impact on consumer satisfaction, whereas electronic word of mouth (E-WOM) demonstrates a positive and significant influence. This indicates that online reviews and recommendations contribute more substantially to consumer satisfaction compared to pricing or promotional efforts. Collectively, these three variables account for 17% of the variation in consumer satisfaction levels. Conclusions: Consumer satisfaction with Maxim services in Palu City is primarily driven by E-WOM rather than pricing or digital promotion factors, highlighting the importance of digital interaction and customer feedback in building satisfaction. Limitations: This study was limited to respondents in Palu City; future research should include broader areas and additional factors such as service quality or brand image. Contribution: The findings provide managerial insight for Maxim to strengthen online engagement and digital reputation management to enhance customer satisfaction.
Determinants of Financial Information Quality in Aceh Government Chudri, Intan Rizkia; Fitri, Aida; Delly, Hafifa
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.v5i3.5519

Abstract

Purpose: This study aims to explore the effect of the Whistleblowing System (WBS) and External Pressure on the quality of financial information in government institutions, specifically focusing on Aceh Government Work Units (SKPAs). Methodology: A quantitative approach was employed, surveying 66 financial management staff members from various SKPAs in Aceh. The data was analyzed using multiple linear regression through SPSS software to assess the impact of WBS and External Pressure on financial information quality. Result: The study found that both WBS and External Pressure have significant positive effects on improving the quality of financial information. These two factors together explained 47.5% of the variance in financial information quality, with WBS having a slightly stronger impact compared to External Pressure. Conclusion: The research suggests that a robust Whistleblowing System and appropriate external pressure mechanisms are crucial for improving the transparency and accuracy of financial reporting within public sector institutions in Aceh. These findings underscore the importance of governance structures in enhancing financial integrity. Limitations: The study is limited by its focus on a single province and a cross-sectional research design, which limits its ability to generalize results and draw causal inference. Contribution: This study contributes to the literature on public sector governance by providing valuable insights into the role of internal and external control mechanisms in enhancing financial transparency in regions with special autonomy.
The Influence of Digital Marketing on the Understanding, Skills, Implementation and Performance of MSMEs Moderated by Constraints Gentari, Katri; Agustina, Sri; Rakhmalina, Ika; Heriyana, Heriyana; Calista, Avisa; Emelda, Emelda
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.v5i3.5521

Abstract

Purpose: This study aims to analyze in depth the effect of digital marketing training on improving understanding, skills, and the performance of MSMEs, with constraints as a moderating variable. The background of this research is based on the condition of MSMEs in Musi Banyuasin Regency, which face significant challenges in digital adaptation, such as limited digital literacy, insufficient promotional capital, and uneven internet access across regions. Methodology/Approach: This study employs a quantitative approach using a Likert-scale questionnaire distributed to 121 MSME participants of digital marketing training, along with secondary data obtained from the Office of Cooperatives and MSMEs of Musi Banyuasin Regency. Data analysis was conducted through reliability testing and regression analysis to examine both direct and moderating effects. Results/Findings:  The results indicate that digital marketing training does not have a significant effect on understanding (Y1) and skills (Y2), but has a significant effect on MSME performance (Y3). The constraint factor was found to act as a moderating variable that weakens the relationship between digital marketing training and the dependent variables. Conclusions:  Digital marketing training can enhance MSME performance even though it does not directly improve understanding and skills. These findings highlight the importance of tiered digital marketing training programs and continuous mentoring to ensure sustainable learning outcomes. Limitations:  This study is limited to a quantitative approach and the geographic area of Musi Banyuasin Regency, thus the findings cannot yet be generalized broadly. Contribution: This research enriches the literature on the influence of digital marketing training on MSME performance and provides practical implications for local governments in strengthening digital capacity and competitiveness of MSMEs in the digital economy era.
Behaviour and Satisfaction Effects on User Loyalty within e-Procurement of National Oil Firms Parlindungan, Purbanuara; Sanny, Lim; Sholihah, Sita Aniisah; Nofrisel , Nofrisel; Zaroni , Zaroni
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 2 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i2.5524

Abstract

Purpose: This study aims to analyze the effects of Application Ease of Use, Digital Service Quality, and Digital Information Quality on User Behavior, User Satisfaction, and User Loyalty in National Upstream Oil and Gas Companies. It also examines the mediating roles of User Behavior and User Satisfaction in influencing loyalty. Research Methodology: A quantitative approach was used with the SmartPLS 4 analysis tool to analyze the data. Data were collected from 296 respondents across 15 upstream oil and gas companies in Indonesia, selected through purposive sampling based on Slovin’s formula. The analysis employed the Structural Equation Modeling (SEM-PLS) technique to test the direct and indirect effects of the study variables. Results: The findings revealed that Ease of Use and Digital Service Quality significantly influenced both user behavior and satisfaction. Digital Information Quality does not significantly affect User Behavior but has a strong impact on User Satisfaction. Furthermore, User Behavior and User Satisfaction significantly enhance User Loyalty, confirming their mediating roles. Conclusions: Ease of Use and Service Quality are critical determinants of user engagement and loyalty, whereas Digital Information Quality primarily strengthens satisfaction. Limitations: This study focused only on upstream oil and gas companies in Indonesia and used cross-sectional self-reported data, which may limit causal interpretation. Contribution: This study enriches digital loyalty theory by highlighting how behavioral and satisfaction factors mediate the impact of digital quality dimensions on user loyalty in industrial digital systems.
Firm Profitability and Carbon Disclosure: The Moderating Effect of Firm Size Putra, Mukti Trio; Zoraya, Intan; Usman, Berto
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.v5i3.5543

Abstract

Purpose: This study investigates the relationship between firm profitability, measured by Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM), and carbon disclosure among publicly listed companies in Indonesia, while also examining how firm size influences this relationship. Methodology/approach: This study utilizing panel data and multiple regression with a sample of 47 firms from 2018 to 2022. Results/findings: The results reveal that profitability does not have a significant direct effect on carbon disclosure. However, firm size significantly moderates the relationship between ROA and carbon disclosure, indicating that larger firms face greater scrutiny and are more likely to disclose carbon emissions as part of their legitimacy strategies. Conclusions: The study concludes that carbon disclosure practices are primarily shaped by external legitimacy pressures, particularly in larger firms, rather than profitability. Inadequate regulatory mandates and limited standardization hinder transparency, underscoring the critical importance of governmental regulation and societal oversight in fostering accountability. Limitations: This study is limited by its reliance on legitimacy theory, simplified models without control variables, an item-based disclosure measure, exclusive focus on Indonesian listed firms, and a restricted five-year observation period, constraining generalizability and explanatory power. Contributions: The study contributes by reinforcing legitimacy theory in explaining carbon disclosure, extending insights on firm size’s moderating role, and emphasizing that disclosure is shaped more by external pressures than profitability, offering managerial guidance on transparency amid limited regulation.
Faktor yang Mempengaruhi Perilaku Pembelian Produk Makanan Impor Berlogo Halal di Batam Stella, Stella; Zai, Immanuel
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 2 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i2.5546

Abstract

Purpose: This study aims to identify the factors that influence purchase behavior, with a specific focus on how purchase intention acts as a mediator in this relationship. The study investigates the roles of brand trust, customer satisfaction, product attributes, and religiosity in shaping consumers' purchasing actions toward imported food products. Methodology/approach: The research was conducted using a quantitative approach through an online survey. A total of 309 respondents who had experience purchasing imported food products were selected using purposive sampling. Data was collected through a structured questionnaire and analyzed using statistical methods to assess the relationships between the variables. Results/findings: The results reveal that product attributes, brand trust, customer satisfaction, and religiosity significantly influence purchase intention. Furthermore, purchase intention positively and significantly affects purchase behavior. However, several variables, such as brand trust and customer satisfaction, showed directions of influence that were contrary to the initial hypotheses, suggesting the presence of contextual or external moderating factors. Conclusions: Purchase intention plays a crucial mediating role in linking key factors such as brand trust, satisfaction, attributes, and religiosity with actual purchasing behavior. Enhancing these factors can strengthen consumer intentions and lead to increased purchase activity. Limitations: he study is limited to consumers of imported halal-labeled food products in Batam and may not be generalizable to other age groups, regions, or product categories. Contribution: This research contributes to the field of consumer behavior and marketing by offering insights into the psychological and attitudinal factors that drive purchase behavior.
The Impact of Flexible Working Hourse and Social Support on Employee Performance Istifaroh, Siti; Fajri, Annisa; Purwanto, Edy
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 2 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i2.5559

Abstract

Purpose: This study aims to analyze and describe the role of work-time flexibility and social support on employee performance, taking into account the role of work-life balance at Roemani Muhammadiyah Hospital, Semarang. Methodology/Approach: This study employed a quantitative method with a causal associative design, conducted at Roemani Muhammadiyah Hospital, Semarang. A sample of 87 employees was selected using a convenience sampling technique from a population of 667 employees. Primary data was collected through a questionnaire using Google Forms. Data analysis was conducted using validity and reliability tests, as well as path analysis using SmartPLS 4.0 software to examine explicit and implicit correlations among variables. Results/Findings: The results explicit and implicit correlations among variables. However, both strongly affect equilibrium between work and personal life, which ultimately produces a notable beneficial effect on job outcomes. This confirms the function of work-life balance as mediating variable in improving employee performance at Roemani Muhammadiyah Hospital, Semarang. Congclusions: Findings reveal that flexibility in working hours and social support fail to exert a meaningful influence on worker outcomes; however, both meaningfully determine work-life integration, which in turn positively influences employee performance. Limitations: The scope of this research was restricted by the use of questionnaire data, which could potentially contain respondent subjectivity bias, and was conducted only at one hospital, making the results less generalizable to other organizational contexts. Contribution: This research provides a reference for hospital leadership in designing initiatives that promote work-life harmony and improve employee performance.
Pengaruh Persepsi Pengguna E-Wallet terhadap Pembelian Impulsif: Peran Mediasi Kepuasan dan Kesenangan Sultoni, Nofa Ardhan; Setyaning, Alldila Nadhira Ayu
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 2 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i2.5561

Abstract

Purpose: This study aims to determine the influence of interactivity perception, risk perception, visual appeal, and subjective norms on impulse purchase behavior, with satisfaction and perception of pleasure as intervening variables in e-wallet users in Indonesia. Methodology/approach: The approach used in this study is a quantitative approach. The data collection technique was by distributing online questionnaires to 300 respondents using Google Form. The sampling technique used a non-probability sampling technique using the purposive sampling method which was then processed using structural equation modeling SEM (Structural Equation Modeling) using the PLS program. Results/findings: This study found that the perception of interactivity, visual appeal, and subjective norms had a positive and significant effect on satisfaction and perception of pleasure. On the other hand, risk perception has a negative and significant effect on both. In addition, satisfaction and perception of pleasure also have a positive and significant effect on impulse buying behavior. Conclusions: Overall, the study confirms that both cognitive (satisfaction) and affective (enjoyment) responses play a crucial mediating role in transforming external stimuli into impulsive purchase decisions. The findings strengthen the application of the S-O-R framework in the digital financial context and provide both theoretical enrichment and managerial implications. Limitations: The limited number of respondents and the variables used were limited to perceived interactivity, perceived risk, visual appeal, subjective norms, satisfaction, and perceived enjoyment. Contribution: This study contributes to policymaking for e-wallet service providers in designing more effective marketing strategies focused on user experience.

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