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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 179 Documents
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Analysis of Determinants of Fintech Adoption by MSMEs in Balikpapan City: DOI and TAM Approaches Haripin, Haripin; Fatmawati, Susan
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.v5i3.5777

Abstract

Purpose: This study investigates how Diffusion of Innovation (DOI) factors shape perceived usefulness and ease of use in MSMEs’ fintech adoption, and how these perceptions influence behavioral intention and actual usage. Motivated by low digital literacy and uneven fintech adoption in Balikpapan, the study provides insights for stakeholders to enhance fintech utilization.. Methodology/approach: A quantitative survey was conducted targeting MSMEs in Balikpapan that are familiar with or have used fintech. Data were collected through online and offline questionnaires from 100 respondents and analyzed using SEM-PLS with SmartPLS 4.0. Results/findings: Six hypotheses were supported, while relative advantage ? perceived usefulness and complexity ? perceived ease of use were not significant. This suggests that MSMEs emphasize ease of use over perceived benefits. Accordingly, training, technical assistance, and more intuitive app designs are needed to strengthen effective adoption. Compatibility significantly improves perceived usefulness and ease of use, and observability enhances perceived usefulness, which in turn increases behavioral intention and actual usage. Conclusion: The integrated DOI–TAM model effectively explains fintech adoption among MSMEs in Balikpapan. Perceptual factors play a crucial role, while some DOI attributes do not significantly influence fintech perceptions.. Limitations: This study is limited to MSME fintech users in Balikpapan and uses a quantitative approach, which restricts deeper exploration of subjective motivations and user experiences. Contribution: The findings underscore the need for fintech solutions aligned with MSMEs’ digital literacy and operational needs. Strengthening government-led digital literacy initiatives and incorporating factors such as trust, perceived risk, and environmental influences is recommended for future research.
E-Library Use and Employee Competence Effects on Service Quality at Muhammadiyah Makassar Library Marhumi, Siti; Nurinaya , Nurinaya; Jamhaerani, Jamhaerani; Albar, Nur Qalbi; Jani, Nur Asastri
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.v5i1.6093

Abstract

Purpose: This study examines the extent to which e-library services and employee competence influence service quality at the Library of the University of Muhammadiyah Makassar. Research Methodology: The research was conducted at the University of Muhammadiyah Makassar Library using a descriptive quantitative design. The population comprised 6,576 visitors who accessed the e-library, and a purposive (non-probability) sampling technique was applied to select 99 respondents. Results/findings: The results show that the e-library variable has a positive and statistically significant effect on service quality (p < 0.05). Employee competence also has a positive and statistically significant effect on service quality (p < 0.05). Conclusions: Improving e-library services and strengthening employee competence are both important drivers of higher perceived service quality in the university library context. Limitations: The study is limited by the use of purposive sampling and data collected from a single university library, which may restrict generalizability to other institutions. Contribution: This study contributes empirical evidence to library and information science by clarifying how digital library services and staff competence jointly shape service quality. The findings can support library managers and university administrators in prioritizing technology-related service improvements and competency development programs.
Determination of Managerial Ownership, Firm Size, and Profitability on Firm Value Jakarta Islamic Index Aziz, Subhan; Surya, Andi; Hasbullah, Hasbullah; Alie, Maria Septijantini; Megasari, Megasari
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.v5i3.5481

Abstract

Purpose: This study aims to analyze the influence of Managerial Ownership (MOWN), Firm Size (SIZE), and profitability (ROA) on Firm Value (EPS) of companies listed in the Jakarta Islamic Index (JII) on the Indonesia Stock Exchange during the 2019–2024 period. Methodology/approach: The research was conducted on 30 companies included in the JII, with purposive sampling used to select eight companies observed over six years, resulting in 48 research samples. This study applied a quantitative research method using data collected from annual financial reports. The analysis was performed using multiple linear regression with the SPSS software. Results/findings: The findings show that Managerial Ownership (MOWN) has a positive and significant effect on Firm Value (EPS), Firm Size (SIZE) has no significant effect, and profitability (ROA) has a positive and significant effect. Simultaneously, MOWN, SIZE, and ROA have a positive and significant effect on Firm Value (EPS). Conclusions: The results indicate that managerial ownership and profitability are the most important factors to consider for improving EPS, whereas firm size does not significantly determine firm value. Limitations: This study is limited to companies listed in the Jakarta Islamic Index (JII) during the 2019–2024 period, which may reduce the generalizability of the findings to other sectors or indices. Contribution: This study contributes to financial management studies by providing empirical evidence of the role of ownership structure and profitability in shaping firm value. This study is useful for investors, policymakers, and academics focusing on Islamic capital markets and corporate governance.
Social Media Marketing and iPhone Repurchase Intention: The Roles of FOMO and Materialism Zahra, Fatimah Az; Roostika, 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.v5i3.5485

Abstract

Purpose: This study applies the stimulus–organism–response (S-O-R) framework to examine how Social Media Marketing Effectiveness (SMME) influences iPhone repurchase intention among Generation Z consumers in Indonesia, focusing on the mediating roles of Fear of Missing Out (FOMO), social comparison, and materialism. Methodology: Data were collected through an online questionnaire distributed to 285 Indonesian iPhone users who actively used social media. The proposed model was tested using Structural Equation Modeling with the Partial Least Squares (SEM-PLS) approach via SmartPLS. Results: The findings indicate that SMME significantly enhances FOMO, whereas social comparison positively influences both FOMO and materialism. However, FOMO did not significantly affect repurchase intention. In contrast, materialism has a significant positive effect on repurchase intention, indicating that it represents a stronger and more stable psychological pathway for repeat purchasing behavior than FOMO. Conclusions: The results suggest that while social media marketing can activate short-term emotional responses such as FOMO, more enduring value orientations such as materialism play a more decisive role in shaping repurchase intentions for high-involvement symbolic products such as iPhones. Limitations: This study relied on cross-sectional, self-reported data from Indonesian consumers, which limits causal inference and generalizability to other product categories or cultural contexts. Contributions: This study extends the S-O-R framework by contrasting short-term affective and long-term value-based psychological mechanisms in explaining repurchase intention, offering both theoretical insights and practical guidance for social media marketing strategies.
Leadership Succession and Psychological Readiness: The Role of Solitude and Psychodynamic Elements Fadli, Fauzan
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.v5i3.5769

Abstract

Purpose: This study aims to analyze the influence of solitude as a psychodynamic competency on the succession readiness of emerging leaders in State-Owned Enterprises (SOEs) and other strategic organizations. Methodology: This study employed a quantitative approach using a cross-sectional survey. Data were collected from 187 emerging leaders and analyzed using descriptive statistics, reliability tests, and Pearson’s correlation analysis. Results: The findings indicate that all examined psychodynamic elements, namely anxiety management, emotional regulation, self-reflection, constructive narcissism, and authenticity, demonstrate significant positive correlations with succession readiness. Anxiety management emerged as the strongest predictor. Conclusions: This study confirms that solitude serves as a crucial integrative psychodynamic competency that significantly enhances an individual's psychological preparedness for leadership succession. Limitations: The main limitations include the cross-sectional design, which prevents the establishment of causality, and the potential for common method bias inherent in the self-reported data. The generalizability of the findings may also be limited by the relatively homogenous sample. Contributions: This research offers practical insights for organizational leaders and HR practitioners in developing effective succession plans. Theoretically, this study enriches the leadership development literature by empirically validating the link between psychodynamic competencies and succession preparedness.
Implementing Blue Ocean Leadership to Improve Productivity in Automotive Manufacturing Abdurohman, Abdurohman; Maulina, Anita
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.v5i3.6184

Abstract

Purpose: This study aims to analyse improvements in employee productivity through the application of the Blue Ocean Leadership method in an automotive manufacturing company. Research Methodology: This research employs a qualitative case study approach based on the Blue Ocean Leadership framework. Data were collected through in-depth interviews, direct observation, analysis of productivity performance indicators, descriptive statistical analysis, and mapping of management practices implemented at PT Enkei Marutoyo Painting Indonesia. Result: The findings indicate an increase in labour productivity, clearer role alignment, a reduction in non-value-adding managerial activities, higher levels of employee engagement, and more effective leadership practices following the implementation of Blue Ocean Leadership principles. Conclusions: The results demonstrate that Blue Ocean Leadership implementation across all leadership levels effectively bridges the gap between employees' potential and their actual performance, resulting in improved labor productivity, enhanced role clarity, increased employee engagement, and more effective leadership practices within the automotive manufacturing sector. Limitations: This study is limited to a single company, one specific department, and a defined observation period, which may restrict the generalizability of the findings. Contributions: This research contributes to studies on leadership, operational management, and human resource development by providing empirical evidence on the effectiveness of Blue Ocean Leadership in enhancing productivity within the automotive manufacturing sector.
Financial Ratios as Determinants of Firm Value in the Jakarta Islamic Index Diana Diana Anggraini; Desmon Desmon; Maria Septijantini Alie; Armalia Reny WA; Yudhinanto CN; Susi Indriyani; M. Renandi Ekatama Surya
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 4 (2026): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i4.5484

Abstract

Purpose: This study investigates the influence of Current Ratio (CR), Debt-to-Equity Ratio (DER), and Return on Equity (ROE) on firm value, proxied by Price-to-Book Value (PBV), among companies listed in the Jakarta Islamic Index (JII) during 2020–2024. Methodology/Approach: Using a quantitative approach, the study analyzes secondary data from annual financial reports of JII-listed companies on the Indonesia Stock Exchange. From a population of 30 firms (150 firm-year observations), purposive sampling selected 16 companies, yielding 80 firm-year data. Multiple linear regression analysis was conducted using SPSS. Results/Findings: The results show that CR has a significant positive effect on PBV, DER has a significant negative effect, and ROE has a significant positive effect. Simultaneously, CR, DER, and ROE significantly influence PBV, highlighting the combined importance of liquidity, leverage, and profitability in determining firm value. Conclusions: Liquidity and profitability enhance firm value, while higher leverage reduces it. Maintaining optimal financial ratios is essential for improving market valuation and competitiveness in the Islamic capital market. Limitations: The study focuses only on three financial ratios and JII-listed firms during 2020–2024, excluding other potential factors such as macroeconomic conditions. Contributions: This study provides empirical insights for financial management and Islamic capital market research, offering practical value for investors, analysts, and managers in making informed financial and investment decisions.
The Influence of Supply Chain Performance on Batam Retail Businesses Mediated by Supply Chain Flexibility Hay Rany; Immanuel Zai
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 4 (2026): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i4.5702

Abstract

Purpose: This study analyzes the influence of supply chain performance on retail business performance in Batam City, with supply chain flexibility as a mediator. Strong supply chain performance is expected to enhance retail businesses’ ability to respond to market dynamics and consumer needs. Methodology/approach: A quantitative approach was used by distributing surveys and questionnaires to retail business actors in Batam, Indonesia. The collected data were statistically analyzed to examine the relationship between supply chain performance, supply chain flexibility, and retail business performance. Results/findings: The findings show that supply chain performance positively and significantly affects supply chain flexibility, which subsequently improves retail business performance. This confirms that supply chain flexibility plays an essential role in strengthening competitiveness and supporting sustainability. Conclusions: This study concludes that supply chain flexibility effectively mediates the relationship between supply chain performance and overall retail business success. Efficient supply chain management enables businesses to respond quickly to market changes and enhance their operational efficiency. Limitations: This study is limited to retail businesses in Batam City; therefore, the results may not fully represent other regions or sectors. Future research should broaden the scope or use longitudinal data. Contributions: This study provides empirical evidence of the importance of flexibility in supply chain management and serves as a reference for retail managers to optimize strategies for sustainable growth.
How Ambidextrous Capability Drives Innovation: A Sequential Mediation Model Hamida Hunein; Budi Syamtoro; Ahmad Farabi
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 4 (2026): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i4.5757

Abstract

Purpose: This study analyzes the influence of ambidextrous organizational capability on innovation performance. It specifically tests the sequential mediation of absorptive capacity and leadership knowledge in this relationship.Methodology: A quantitative approach was employed, using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Data were collected through surveys from 205 knowledge-intensive firms in Indonesia. The analysis assessed both direct effects and sequential mediation pathways.Results: The findings confirm that ambidextrous organizational capability has a strong positive effect on innovative performance. Crucially, absorptive capacity and leadership knowledge sequentially mediate this relationship. The model explains substantial variance in the endogenous variables, confirming the robustness of the proposed framework. Conclusions: The study concludes that ambidextrous capability enhances innovation not only directly but also by first building the organization's absorptive capacity, which in turn develops leadership knowledge, ultimately driving innovative performance. Limitations: The main limitations are the cross-sectional data, which prevents causal inference, and the reliance on perceptual measures, which may be subject to common method bias. The study also does not account for all industry-specific factors.Contributions: Theoretically, this study validates a sequential mediation model in the innovation value chain. Practically, it provides managers with a roadmap for leveraging ambidextrous strategies through knowledge absorption and leadership development to foster this innovation.

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