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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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Analysis of the Impact of AI-Based Accounting Tools on the Accuracy of Financial Reporting for SMEs in Bandar Lampung Astuti, Sri; PW, Lihan Rini; Sidik, M.Muhayin A; Irawan, Irawan
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.v5i3.5656

Abstract

Purpose: This study aims to analyze the influence of AI-Based Accounting Tools on the accuracy of financial statements among Micro, Small, and Medium Enterprises (MSMEs) in Bandar Lampung, Indonesia. Methodology/approach: This research adopts a quantitative approach using Structural Equation Modeling (SEM-PLS) with SmartPLS 4.0. The sample consists of 206 MSMEs that have adopted at least one AI-based accounting system such as Jurnal.id, Accurate, or QuickBooks. Results/findings: The findings indicate that digital literacy and the level of technological adoption have a positive and significant effect on the effective use of AI-Based Accounting Tools, which in turn enhances the accuracy of financial reporting. Conclusions: Meanwhile, implementation challenges, such as infrastructure and cost limitations, hinder adoption. This study provides strategic implications for policymakers and technology developers to accelerate digital transformation among MSMEs. Limitations: Data from the Ministry of Cooperatives and SMEs (2023) shows that more than 70% of MSMEs in Indonesia do not yet have systematically prepared financial statements. This condition is caused by limited accounting literacy, human resources, and the low adoption of digital technology. Contribution: This study is expected to provide both theoretical and practical contributions to the development of digital accounting literature, as well as offer recommendations for local governments and technology providers to strengthen the digital transformation ecosystem of MSMEs in Indonesia.
Financial Performance Ratios and Financial Distress: CS-ARDL Panel Analysis Wahidah, Nur Rachmah; Herdesviana , Dean; Sofiana, Noor Arida; Limakrisna, Nandan
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.v5i3.5658

Abstract

Purpose: This study analyzes the influence of Financial Performance, Efficiency, Asset Quality, Capital Adequacy, Liquidity, and Foreign Exchange Exposure on Financial Distress in Islamic financial institutions across major Islamic countries.Methodology: A quantitative approach with panel data analysis was employed using secondary data from institutions in nine countries. The CS-ARDL technique was used to examine the short- and long-term relationships. Findings: Financial Performance, Capital Adequacy, and Liquidity have a significant negative effect on Financial Distress. In contrast, poorer Efficiency, Asset Quality, and Foreign Exchange Exposure significantly increase Financial Distress. The analysis confirms rapid adjustment to long-run equilibrium. Conclusion: This study finds that Financial Performance, Capital Adequacy, and Liquidity reduce financial distress, while Efficiency, Asset Quality, and Foreign Exchange Exposure increase it. Institutions quickly adjust to a long-run equilibrium. This study provides insights for managers and regulators and validates Financial Distress Theory in Islamic finance. However, its focus on major jurisdictions and the lack of macroeconomic factors suggest areas for further research. Limitations: The focus on major jurisdictions may limit generalizability, and the use of quarterly data might not capture more frequent distress dynamics. Macroeconomic factors were not considered. Contribution: This study offers practical insights for managers and regulators by identifying the key determinants of distress. Theoretically, this study validates the Financial Distress Theory and related frameworks within the unique context of Islamic finance.
User Generated Content and Source Credibility Influence on Restaurant Consumer Decision Making Romadayanti, Chintia; Setiawan, Heri; Azakia, Kiki
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.v5i3.5659

Abstract

Purpose: This study examines the influence of User Generated Content (UGC) and source credibility on consumer decision making in restaurant selection, focusing on consumers in Palembang City. It aims to understand how user created online content and perceived credibility shape consumer preferences and purchase behavior. Methodology/approach: A quantitative survey in Palembang was conducted involving 204 respondents who had previously used social media or online platforms before choosing a restaurant. The collected data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test both direct and indirect relationships among the variables. Results/findings: The findings show that UGC has a significant positive impact on consumer decisions both directly and indirectly. UGC also enhances perceptions of source credibility, which in turn significantly affects decision making. Furthermore, source credibility partially mediates the relationship between UGC and consumer decisions. Text-based reviews were found to be more influential than visual content, suggesting the presence of demographic and cultural differences among respondents. Conclutions: The results confirm that credible and authentic UGC plays a crucial role in influencing restaurant choice behavior. Consumers are not only influenced by content availability but also by its trustworthiness and relevance. Limitations: The purposive sampling focused on young female respondents, limiting generalizability. The removal of some indicators highlights the need for refined measurement tools, particularly for visual media. Contribution: This study expands consumer behavior theory and provides practical insights for restaurant managers to strengthen digital trust and engagement.
Green Capabilities and Corporate Competitive Advantage: The Moderating Effect of Green Culture Wati, Erna; Jesslyn, Jesslyn; Septiany, Sheila
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.v5i3.5660

Abstract

Purpose: This study aims to examine the influence of Green Intellectual Capital (GIC), Green Leadership (GL), Green Human Resource Management (GHRM), and Green Organizational Learning Capability (GOLC) on Corporate Competitive Advantage (CCA), with a particular focus on the moderating role of Green Culture (GC) in strengthening these relationships. Methodology/approach: This study uses a quantitative approach with an online survey conducted among 163 key decision-makers from listed companies practicing sustainability. Data were analyzed using PLS-SEM to test the research hypotheses. Results/findings: The findings indicate that GIC, GL, GHRM, and GOLC exert a significant positive influence on CCA. Moreover, GC strengthens these relationships as a moderating factor, although variations across variables suggest the influence of other organizational factors. Conclusions: This study concludes that GL, GHRM, and GOLC significantly enhance CCA, while GIC shows no direct effect. Moreover, GC strengthens the relationships between GL and GOLC with CCA, highlighting the importance of a sustainability-oriented culture in driving competitive performance. Limitations: This study is limited to Indonesian companies and relies solely on quantitative survey data, which may not fully capture the depth of green management practices. Future research could explore cross-country comparisons or adopt a mixed-method approach for deeper insights. Contribution: This study contributes to the field of green strategic management by emphasizing the role of GC in enhancing sustainability performance. It provides valuable guidance for companies and policymakers aiming to embed environmental values into organizational strategies.
Perceived Experience, Value, and Customer Satisfaction on Customer Loyalty at Gojek Indonesia Paramesta, Farid; Andika, Binarin Tirto
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.v5i3.5662

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 Influence of Pocket Money and Profit Expectations on Mutual Fund Investment Interest Oktaviani, Haniv Amelia; Lestari, Wuryaningsih Dwi
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.v5i3.5668

Abstract

Purpose: This study aims to analyze the effect of pocket money and profit expectations on students’ interest in investing in money market mutual funds, with investment risk serving as a moderating variable. Methodology/approach: This research employs a quantitative approach using a survey method through questionnaires distributed to 100 active students of Universitas Muhammadiyah Surakarta. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0 software. Results/findings: The findings reveal that pocket money has no significant effect on students’ interest in investing in money market mutual funds. Meanwhile, profit expectations and investment risk have a positive and significant influence on investment interest. However, investment risk does not moderate the relationship between pocket money or profit expectations and investment interest. These results indicate that perceived returns and risk awareness are the primary drivers of students’ investment intentions, rather than their personal financial capacity. Conclusion: Students’ investment behavior is shaped more by cognitive and perceptual factors than by financial availability. Limitations: This study is limited to one university and focuses on money market mutual funds, which may affect the generalizability of the findings. Contribution: The study contributes to the development of financial literacy among university students and provides insights for universities to design educational programs promoting safe, halal, and low-risk investment awareness for novice investors.
Performance Improvement Strategy via Talent Management and Employee Retention in Jakarta MSMEs Supana, Supana; Aminullah, Aminullah; Suyanto, Suyanto; Sukesi, Sukesi; Sayidah, Nur; Riyadi, Slamet; Marwiyah, Siti; Yuliansyah, Yuliansyah
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.v5i2.5672

Abstract

Purpose: This study aims to analyze the influence of Business Reputation, Leadership, and Organizational Justice on Talent Management Strategies, Employee Retention, and MSME Performance Strategies, while examining the mediating roles of Talent Management Strategies and Employee Retention.. Research Methodology: A quantitative approach was employed using data from 189 MSMEs selected through purposive sampling. The data were analyzed using SPSS and Smart PLS 3 to test both direct and indirect relationships among variables. Results: Findings indicate that Business Reputation significantly affects Talent Management Strategies (p = 0.000), Employee Retention (p = 0.026), and MSME Performance (p = 0.000). Leadership shows no significant effect on any dependent variable, while Organizational Justice significantly influences Talent Management Strategies (p = 0.008) but not Employee Retention or MSME Performance. Indirectly, Talent Management Strategies mediate the effects of Business Reputation and Organizational Justice on Employee Retention, whereas Employee Retention does not mediate the effect of the main variables on performance. However, a combined mediation of Talent Management Strategies and Employee Retention significantly links Business Reputation to MSME Performance (p = 0.036). Novelty indicators reveal that business governance and ethics strongly represent Business Reputation, with loadings of 0.931 and 0.944. Conclusions: Business Reputation and Organizational Justice are key drivers of Talent Management Strategies and Employee Retention, whereas Leadership plays an insignificant role. Limitations: The study is limited to Indonesian MSMEs and cross-sectional data. Contribution: It contributes by emphasizing ethical governance and fairness as essential elements in improving MSME talent retention and performance.
Supply Chain Optimization on Company Performance in Indonesia’s Free Trade Zone, Batam City Cecilia, Tasya; Zai, Immanuel
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.v5i3.5675

Abstract

Purpose: This study analyzes the influence of four key elements of supply chain management inventory, supplier relationships, delivery, and information technology on operational performance and firm performance among supplier companies in Indonesia’s free trade zone, specifically Batam City. The research examines how internal resources contribute to efficiency, competitiveness, and overall business outcomes. Methodology/approach: A quantitative approach was employed through questionnaires distributed to 253 respondents from supplier companies in Batam City. Purposive sampling was used based on criteria related to supply chain activities. Data were analyzed using SmartPLS. Results/findings: The findings show that inventory, supplier relationships, delivery, and IT each have a positive and significant effect on operational and firm performance, with inventory management showing the strongest influence. Operational performance also positively affects firm performance, emphasizing the role of efficiency and reliability in achieving competitive advantage. Conclutions: Effective inventory control, strong supplier collaboration, reliable delivery, and IT utilization significantly improve company performance, supporting operational efficiency, sustainability, and the strategic value of digital and integrated supply chain management. Limitations: This study is limited to the free trade zone in Batam City and relies on self-reported data, which may introduce response bias. External factors such as policy, market conditions, and macroeconomic influences were not included. Contribution: This research provides empirical evidence on the role of supply chain resources in enhancing performance and offers insights for managers and policymakers, reinforcing RBV theory in developing regions like Batam.
Assessing the Effect of Service Excellence on Passenger Satisfaction at Regional Airports Arta, Deddy Novie Citra; Nasrullah, Muhammad Nur Cahyo Hidayat; Farhan, Ahmad Raihan
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.v5i3.5701

Abstract

Purpose: This study analyzes the effect of check-in counter staff service excellence on passenger satisfaction at Sentani International Airport, Papua, Indonesia. The research was motivated by persistent queues and declining comfort during peak hours, indicating that service excellence has not been fully optimized despite existing government and corporate service standards. Methodology/approach: A quantitative descriptive approach was applied using structured questionnaires distributed to 100 passengers. Service excellence was measured through the 6A Model (Ability, Attitude, Appearance, Attention, Action, Accountability), while passenger satisfaction was evaluated through perceived service quality, staff service, airline image, and punctuality. Data were analyzed using SPSS 25.0 with validity, reliability, and classical assumption tests, followed by simple linear regression. Results/findings: Service excellence significantly and positively affected passenger satisfaction (? = 0.589, t = 12.764, p < 0.001, F = 162.89, R² = 0.803). Among the 6A dimensions, attitude (friendliness, politeness, professionalism) scored highest, while action (responsiveness, speed) was lowest. Conclusion: The findings confirm that implementing service excellence at check-in counters is crucial for enhancing passenger satisfaction and strengthening the airport’s image as Papua’s main air transport hub. Practically, improving staff responsiveness and operational efficiency can enhance service perception and foster passenger loyalty. Limitations: The study is limited to Sentani International Airport, and results may vary across airports with different characteristics. Contribution: This study validates the 6A model in a regional airport context and offers insights for PT Angkasa Pura and policymakers to optimize staff performance and passenger experience.
Fintech's Mediating Role in Financial Efficacy, Risk, and Investment Decisions Anfas, Anfas; Syamsuddin, Fajar Rakasiwi
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.v5i3.5741

Abstract

Purpose: This study examines the mediating role of financial technology (fintech) in the relationship between financial efficacy, risk perception, and investment decisions among Indonesian millennials in the capital market. Methodology: A quantitative approach was employed, utilizing an online questionnaire distributed to millennial investors in Indonesia. The collected data were analyzed using multiple linear regression analysis with SPSS to test both direct effects and mediating relationships. Findings: The results indicate that financial efficacy positively influences investment decisions, while risk perception exerts a significant negative effect. Fintech significantly mediates the relationships between both financial efficacy and investment decisions, and between risk perception and investment decisions. The complete model explains 56.8% of the variance in investment decisions. Conclusion: The study concludes that fintech platforms serve as a crucial mechanism through which financial efficacy and risk perception influence millennial investment behavior. Enhancing fintech features can effectively channel financial confidence while mitigating risk apprehensions, ultimately promoting capital market participation among younger investors. Limitations: The study's limitations include a relatively small sample size and the use of purposive sampling, which may affect the generalizability of the findings to the broader population of millennial investors. Contribution: Theoretically, this research extends Self-Efficacy Theory by validating fintech's mediating role in investment behavior. Practically, it suggests that securities companies and fintech developers should enhance user-friendly interfaces, educational features, and platform transparency to boost investor confidence and facilitate informed decision-making.

Page 17 of 18 | Total Record : 172

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