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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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Lessons from Human Error: Building Airport Safety Culture Peranginangin, Andi Frianto; Nasrullah, Muhammad Nur Cahyo Hidayat; Malau, Olin Yahya; Prayitno, Hadi
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.v5i2.5576

Abstract

effectiveness of Apron Movement Control (AMC) supervision in developing a safety culture at the apron of a major airport in North Sumatra. It was motivated by a collision between a Lavatory Service Truck (LST) and a Boeing 737-800 aircraft on October 16, 2024, caused by personnel negligence, unserviceable equipment, and weak supervision. Methodology: A qualitative case study approach was applied. Data were collected through observation, interviews, and documentation, and analyzed thematically using NVivo 15. The ORLIO model was employed to evaluate human error. Result: The study identified repeated violations—normalization of deviance among Ground Support Equipment (GSE) personnel, limited AMC supervision, and non-compliant equipment. ORLIO-based evaluation enhanced personnel reflection and safety awareness, while AMC supervision acted as external enforcement. The synergy between reflection and supervision contributed to a shift in apron safety culture from permissive toward a more mature and sustainable one. Conclusions: The apron accident shows that safety failures stem not only from individual errors but also from the interaction of human, equipment, and supervisory factors. Integrating ORLIO and AMC supervision effectively enhances safety awareness and procedural discipline. Limitations: The study is limited to one airport, with qualitative data that may involve subjectivity. It focuses on operational staff, excluding higher management, and does not assess long-term impacts quantitatively. Contribution: The study was limited to one airport, so findings may not represent all contexts. It contributes to aviation safety management by demonstrating how combining human error evaluation and AMC supervision strengthens apron safety culture, offering practical insights for airport authorities and regulators.
Moderasi EPU pada Pengaruh NII terhadap Risiko Kredit Bank Dharma, Aditya; Viverita, V.
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.v5i2.5579

Abstract

Purpose: This study examines how non-interest income (NII) influences bank credit risk and how economic policy uncertainty (EPU) moderates that relationship Methodology/approach: Using panel data on ASEAN banks and a quantitative empirical approach, we include EPU as a moderating variable and control for the Capital Adequacy Ratio (CAR), loan growth, and bank size Results/findings: The results indicate that higher NII significantly reduces non-performing loans, yet its protective effect weakens when EPU is elevated, suggesting that policy uncertainty erodes the risk-buffering benefits of income diversification. EPU itself directly increases credit risk, exposing banks to greater vulnerability during uncertain policy climates. CAR, loan growth, and bank size also exert significant effects on credit risk. Practically, banks should be more selective in pursuing non-interest revenue streams and reinforce credit-risk mitigation when policy uncertainty rises Conclusions: This study highlights the dual role of NII and EPU in shaping credit risk dynamics in ASEAN banks. While income diversification contributes to reducing credit risk, its effectiveness is contingent on the broader policy environment. Elevated policy uncertainty undermines the stabilizing effect of NII, thereby heightening banks’ vulnerabilities. Strengthening capital adequacy, prudent loan growth management, and strategic scaling remain essential for maintaining resilience. Policymakers and regulators should also recognize the destabilizing potential of policy uncertainty and design frameworks that foster clarity and stability in financial markets. Limitations: Future research could incorporate additional internal bank factors, qualitative insights, regulatory changes, and digitalisation trends. Contribution: This study enriches the empirical literature on income diversification and macroeconomic uncertainty within the ASEAN banking sector.
Financial Feasibility Analysis of Islamic-Based International School Investment in East Bandung Qur'aniah, Mutiah; Susanti , Neneng
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.v5i2.5591

Abstract

Purpose: Research This aims to determine the feasibility of the construction project for an Islamic-based International Middle School in the East Bandung area. reviewed from the financial aspect analyzed using the Net Present method Value, Internal Rate of Return, Benefit Cost Ratio, Profitability Index, Payback Period and Debt Service Coverage Ratio. Methodology Research: Research This study uses quantitative research methods. The data sources used are primary and secondary. Data collection methods include interviews, and research. The population in this study were parents of 12-year-old students in East Bandung, with a sample of 100 people using the Solvin formula. Sampling was done using random sampling. Results: Analysis? finance show NPV > 0, namely Rp. 38,651,935,498, IRR > WACC, namely 47 %, BCR ? 1 is 3.56, P I ? 1 is 5.54, PP for 2 years 5 months, and DSCR ? 1, namely 15.70. Conclusions: Findings the confirm that project the worthy in a way financial and operational, supported by strong market potential and prospects term sustainable length.? Limitations: This study depending on projected demographic and financial data, which may influenced by dynamics economics, regulations, or social in the future. Contributions: Research This offer outlook valuable for investors, educators, and creators policy, providing runway based proof for decision investment education and contribute to development education school medium on based on Islam in Indonesia.
Factors Influencing Healthcare Workers' Ability to Prevent Malpractice Mangesti, Yovita Arie; Asmara, Gregorius Yoga Panji
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.v5i3.5600

Abstract

Objective: This study aims to understand how transformational leadership, reward systems, and emotional intelligence can help prevent malpractice in healthcare. Methodology/Approach: This study used a qualitative phenomenological approach conducted at a referral hospital. Data were collected through in-depth interviews with physicians, health workers, managers, and members of the hospital's ethics and legal committee, as well as through direct observation. Results/findings: Based on the study findings, a reward system based on safety, leadership transformative, and emotional intelligence Intelligence (EI) healthcare workers work together to create a culture of patient safety. Employees are encouraged to report concerns without fear. Because leadership transformative push A psychologically safe environment. Non-material rewards that encourage adherence to procedures are used in safety-based reward systems to reinforce positive behaviors. Emotional intelligence (EI) improves ethical decision-making, communication, and emotional control. The integration of these three elements has been shown to strengthen the overall safety culture by improving incident reporting, interdisciplinary collaboration, and patient trust and satisfaction. Conclusion: Transformative leadership, a fair reward system, and strong emotional intelligence are key elements in minimizing the risk of malpractice and improving the quality of healthcare services. Limitations: This study was limited to a small number of hospitals and relied on qualitative data, which may not be representative of all healthcare settings. Contribution: This study contributes to the development of management strategies in healthcare, particularly in leadership training, reward system design, and enhancing emotional.
Pengaruh Pemasaran Media Sosial terhadap Donation Intention pada Platform Crowdfunding Ladyaningtin, Keysya Puspita; Soepatini, Soepatini
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.v5i2.5608

Abstract

Purpose: This study aimed to analyze the influence of social media marketing on donation intention in crowdfunding platforms by involving six key variables: social experience, perceived donor effectiveness, intrinsic and extrinsic donation motivation, strategic positioning, and leveraging creativity. Research Methodology: This research was conducted on the Wecare.id crowdfunding platform using a quantitative survey approach. Data were collected from 237 respondents aged 17–35 years who were active social media users. The data were analyzed using the Partial Least Squares structural equation modeling (PLS-SEM) method with SmartPLS 4 software. Results: The findings indicate that social experience, intrinsic motivation, extrinsic motivation, strategic positioning, and leveraging creativity have significant positive effects on donation intention, while perceived donor effectiveness has no significant effect. Conclusions: Social and motivational factors, combined with strategic and creative marketing, play a crucial role in shaping individuals’ intention to donate through digital platforms. Limitations: This study was limited to one crowdfunding platform (Wecare.id) and focused on a young demographic, which may have affected the generalizability of the findings. Future studies should include other variables such as trust and empathy with more diverse respondents. Contribution: This research extends the application of the Theory of Planned Behavior and Self-Determination Theory in the context of digital donation, providing both theoretical and practical insights for platform managers to design effective social media marketing strategies.
The Influence of Muslim Religiosity on Tax Compliance: The Role of Distributive Justice as Moderator Mareta, Fitri; Damayanti, Damayanti; Anggraini, Depita; Nuha Alfani, Ulin
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.v5i3.5615

Abstract

Purpose: This study aims to analyze the influence of perceived experience and perceived value on customer loyalty among Gojek users, with customer satisfaction as a mediating variable. Methodology/Approach: The study uses a quantitative approach with data collected from 210 respondents through an online questionnaire distributed via Google Forms. The sampling technique applied was purposive sampling, and data were analyzed using Structural Equation Modeling (SEM) with the AMOS program. Results/Findings: The findings reveal that perceived experience and perceived value both have positive and significant effects on customer satisfaction and customer loyalty. Moreover, customer satisfaction positively mediates the relationship between perceived experience and customer loyalty, as well as between perceived value and customer loyalty. Conclusions: Customer satisfaction plays a crucial mediating role in strengthening the link between perceived experience, perceived value, and customer loyalty. This indicates that experiential and value perceptions are key drivers in building long-term loyalty among online transportation users. Limitations: This study is limited by the number of respondents and variables, focusing only on perceived experience, perceived value, customer satisfaction, and customer loyalty. Contribution: The research provides managerial implications for online transportation service providers, particularly Gojek, by emphasizing the importance of enhancing customer experience and perceived value to increase satisfaction and loyalty.
The Impact of Global Trends on Tourism and the Creative Economy in Lampung Province Mega, Selfia Alke; Barusman, M. Yusuf S; Habiburahman, Habiburahman; Barusman, Andala Rama Putra
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.v5i3.5619

Abstract

Purpose: This study aims to analyze the influence of global trends on the development of tourism and creative business sectors in Lampung Province. Methodology/approach: The research employs a qualitative approach through a systematic literature review, drawing data from scientific articles, research reports, books, and official statistical sources. Results/findings: Global trends such as the rise in tourist visits, digitalization, and environmental awareness significantly impact local economic growth, tourism product diversification, and promotional activities in Lampung Province. Conclusions: Global trends including the growth of tourist arrivals, diversification of tourism products, the emergence of digital tourism ambassadors, and increased environmental awareness have significantly influenced the tourism and creative business sectors in Lampung Province. These developments present both opportunities and challenges that require strategic adaptation and collaboration among local governments, business actors, and communities. By adopting digital technologies, promoting sustainable tourism practices, and leveraging cultural and natural resources, Lampung can strengthen its competitiveness and achieve sustainable regional development. Conclusion: This study shows that adaptation to global trends supports tourism and creative economy development in Lampung Province through digitalization, diversification, and sustainability. The findings underline the role of local innovation and stakeholder collaboration in regional development and suggest the need for stronger digital capacity and sustainable tourism policies Limitations: This study is limited to literature-based analysis and does not include empirical field data to validate the findings. Contribution: The research provides strategic recommendations for policymakers and business stakeholders to capitalize on global trends for developing sustainable tourism and creative industries in Lampung Province.
User Satisfaction Mediates Ease of Use and Loyalty in Hulu Migas E-Procurement Parlindungan, Purbanuara; Sanny, Lim; Zaroni , Zaroni; Sholiha, Sita Anisah
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.v5i2.5632

Abstract

Purpose: This study investigates how Ease of Use in an e?procurement system impacts User Loyalty within a national upstream oil and gas company, with User Satisfaction serving as a mediating factor. The aim is to clarify the indirect effect of system usability on loyalty by evaluating the mediation pathway through satisfaction Methodology: Employing a quantitative approach, data were collected from 296 e?procurement users across 15 national hulu migas companies using structured surveys. Responses were analyzed using Structural Equation Modeling (SEM) via SmartPLS 4 Results: The study found that ease of use significantly impacts user satisfaction (? = 0.779, p < .000) and user loyalty (? = 0.293, p < .000), with user satisfaction mediating the relationship between ease of use and loyalty (indirect effect = 0.537, p = .000). These results align with recent research indicating that ease of use enhances user satisfaction and loyalty, with satisfaction serving as a mediator in this relationship. Conclusions: Ease of use significantly effect on user satisfaction and loyalty. User satisfaction has positive and significant mediating ease of use and loyalty. Limitations: The study does not account for variations across different platforms or consider deeper system factors such as security, technical complexity, and usability challenges—issues highlighted in the literature as significant barriers to e-procurement adoption Contribution: This Research contributes to both management practice and academic understanding by showing that improving system usability can enhance loyalty through user satisfaction—offering a clear direction for strategic enhancements in e?procurement platforms.
Neurofinance Perspective on Traditional and Behavioral Finance in Accounting Students' Decisions Mongan, Frischa Faradilla Arwinda; Mangngalla, Muliani; Suryandari, Ni Nyoman Ayu; Ratnasari, Desi; Badeng, Alfianti Arung
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.v5i3.5641

Abstract

Purpose: This study investigates the impact of traditional finance and behavioral finance on accounting students' financial decisions. A key objective is to emphasize the roles of financial literacy and psychological biases, and to determine whether neurofinance moderates their influence on individual choices. Methodology/approach: Adopting a quantitative design, data were gathered through questionnaires distributed to accounting students at UKI Paulus and UNMAS Denpasar. The research model was analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) technique, which enables testing of both direct and moderating relationships among complex variables. Results/findings: Both traditional finance and behavioral finance significantly influence students' financial decisions. Crucially, however, neurofinance does not significantly moderate the link between behavioral finance and financial decisions, suggesting that behavioral factors remain dominant. Future research should aim to integrate all three approaches into a unified framework. Conclusions: This study finds that behavioral finance has a more substantial impact on students' financial decisions than traditional finance. Neurofinance offers insights but does not significantly moderate this relationship, suggesting the need for further integration of all three approaches. Limitations: This research is confined to accounting students from two universities, which may limit the applicability of the results. Contribution: The study provides a unified framework for traditional, behavioral, and neurofinance. It uniquely shows that neurofinance moderates the impact of traditional finance, but not behavioral finance, providing new insights into student financial actions.
Organizational Culture and Career Development on Investigators’ Work Life Quality Idris, Muhammad; Dharma, Surya; Hartanto, Dadang; Earlyanti, Novi Indah
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.v5i2.5644

Abstract

Purpose: This study aims to analyze how organizational culture and career development affect the quality of work life of assistant investigators at the Criminal Investigation Unit (Satreskrim) of the North Jakarta Metro Police. Research Methodology: A mixed-method approach with an explanatory sequential design was applied. Quantitative data were collected through a Likert-scale questionnaire with 45 items completed by 61 assistant investigators. Data were analyzed using multiple linear regression, producing the equation ? = 5.104 + 0.999X1 + 0.367X2 + e. Instrument testing, classical assumption tests, and hypothesis testing were conducted. To deepen the findings, qualitative data were obtained through observation, interviews, and literature studies. Results: The study found that the quality of work life had the highest mean score (4.01), followed by organizational culture (3.90) and career development (3.72). The adjusted R² of 0.850 indicates that organizational culture and career development together explain 85% of the variance in quality of work life. Organizational culture positively and significantly influences involvement and mission clarity but reveals weaknesses in digital adaptability. Career development also has a significant effect, though training access remains uneven. Conclusions: Both organizational culture and career development significantly enhance the quality of work life of assistant investigators, with culture being slightly more dominant. Limitations: This study was limited to one police unit and may not fully represent other contexts. Contribution: Contribution: This research guides police institutions to enhance culture, digital readiness, and fair career development.

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