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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 253 Documents
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Digitalization Marketing and Payments for Sustainable Business at PT Albilad Internasional Group Pebrianti, Yulia; Yogasnumurti, Raras Risia; Yuvita, Heni; Firdaus, Muhammad Ilham; Harmawansyah, Theo; Zulfani, Zulfani
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.v5i4.5756

Abstract

Purpose: This study aims to formulate strategic steps to optimize the use of digital technology in supporting the business sustainability of PT Albilad Internasional Group, a provider of Umrah and Hajj travel services in Palembang. Research Methodology: This research employed a qualitative approach conducted at PT Albilad Internasional Group. Data were collected through in-depth interviews, direct observations, and document analyses. The data were analyzed using descriptive qualitative techniques to explore the contextual challenges and opportunities related to digital transformation. Results: The findings indicate that PT Albilad Internasional Group has begun adopting digital innovations, such as social media for marketing activities and Quick Response Code Indonesian Standard (QRIS) for non-cash payments. However, its implementation remains suboptimal due to the absence of a structured digital strategy and limited customer adoption of digital systems. This study proposes several strategic recommendations, including strengthening social media management, enhancing digital communication strategies, and increasing customer engagement with digital payment services. Conclusions: The study concludes that although PT Albilad Internasional Group has gradually integrated digital marketing and payment technologies, further optimization is necessary to enhance competitiveness and ensure long-term business sustainability in an increasingly digitalized travel industry. Limitations: This study focused on a single company and utilized a qualitative design, which may limit the generalizability of the findings. Contributions: This study contributes to the academic literature and provides practical insights for travel agencies seeking to improve their digital marketing and payment systems.
Factors Influencing Decision Making to Adopt Cross-Border E-commerce Chia, Andy; Agustin, Isnaini Nuzula
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.v5i4.5819

Abstract

Purpose: This study aims to identify and analyze the factors that influence the decision of MSMEs in Indonesia to adopt cross-border E-commerce. The main focus is on six variables that refer to the TOE framework: perceived benefit, perceived security, perceived cost, government support, organizational readiness, and organizational innovativeness. Methodology/approach: This study used a quantitative approach through an online questionnaire survey distributed to 440 MSME owners in Indonesia. Purposive sampling was applied with the criterion that respondents were familiar with or used digital platforms for learning. Data were analyzed using PLS-SEM through SMARTPLS to test variable relationships, supported by descriptive analysis via SPSS to outline the respondent characteristics. Results: The results show that government support, organizational readiness, and organizational innovativeness significantly influence MSMEs’ adoption of Cross-Border E-commerce, while perceived benefit, perceived security, and perceived cost do not. The study highlights that adoption is driven more by organizational and environmental factors than by technology-related perceptions. Conclusions: Indonesian MSMEs’ decision to adopt cross-border E-commerce is mainly determined by their organizational readiness, innovation capabilities, and government support. Strengthening internal capacity and improving government facilities and policies are key factors driving MSME digital transformation success. Limitations: This study is limited to variables within the TOE framework and uses cross-sectional data; therefore, the findings cannot yet describe changes in MSME behavior comprehensively or be generalized to other countries. Contributions: This study provides practical insights for the government, MSME players, and researchers to formulate strategies to accelerate the adoption of cross-border E-commerce in Indonesia.
Downy User Loyalty: The Influence of Brand Attractiveness, Experience, Trust, and Satisfaction Rahmawati, Auliyya Ayu; Setyawan, Anton Agus
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.v5i4.5839

Abstract

Purpose: This study analyzes the influence of brand attractiveness, brand experience, brand trust, and brand satisfaction on brand loyalty toward Downy fabric softener goods sold in Indonesia. Methodology/approach: This investigation employed a numerical methodology, delivering surveys to 150 Downy users 17 years of age or older, who had experience with the product for at least three months. Purposive sampling was applied, and the data were examined using SPSS, employing validity and reliability assessments alongside multiple linear regression analysis. Results: The results suggest that brand attractiveness, experience, and satisfaction positively and significantly affect brand loyalty. Brand satisfaction is the most influential factor, even though faith in the brand does not notably shape loyalty. These findings highlight that consumer loyalty is more strongly driven by satisfaction and direct product experience than by trust. Conclusions: The study concludes that in the fabric care industry, customer loyalty is primarily formed through positive experience and high satisfaction. Theoretically, these findings position brand trust as a supporting factor rather than a direct driver of loyalty. Limitations: This study is limited to one brand and selected variables; it is advisable that subsequent investigations broaden their focus to include different brands and additional determinants. Contributions: This study offers empirical insights into the key determinants of brand loyalty in the fabric care industry, emphasizing the dominant role of brand satisfaction compared to other brand-related factors.
The Impact of AI Adoption on Customer Perceived Value, Satisfaction, and Loyalty in Social Commerce Aris, Valentino; Sobirov, Bobur; Maupa, Haris; Ruslan, Andi; Lestari, Arini
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.v5i4.6263

Abstract

Purpose: This study investigates how AI-based personalization, marketing analytics capability, and perceived privacy assurance influence customer loyalty in social commerce and whether these effects operate through perceived value and customer satisfaction. Research Methodology: A cross-sectional online survey was administered to 510 active social commerce users in South Sulawesi, Indonesia, to collect data. The hypothesized relationships and mediation effects were examined using PLS-SEM. Results: AI-based personalization significantly increased customer satisfaction and loyalty but had no significant effect on perceived value. Marketing analytics capability significantly strengthens perceived value; however, it has no significant direct effect on satisfaction or loyalty. Perceived privacy assurance positively affects perceived value, satisfaction, and loyalty. Both perceived value and customer satisfaction significantly enhance the loyalty. The mediation results indicate that marketing analytics capabilities indirectly strengthen loyalty via perceived value, whereas privacy assurance strengthens loyalty via both perceived value and customer satisfaction. AI-based personalization primarily drives loyalty through customer satisfaction. Conclusions: Customer loyalty in AI-enabled commerce is reinforced through complementary cognitive and affective pathways. Limitations: The findings are constrained by the cross-sectional design, self-reported data, and single-region sample. In addition, the privacy construct reflects assurance-oriented perceptions rather than anxiety. Contributions: This study clarifies the distinct roles and indirect mechanisms through which personalization, analytics capabilities, and privacy perceptions shape loyalty in social commerce.
The Impact of Human Resource Management Practices on Operational Performance at Ginta Cargo Lombok Hayati, Ridha Nurul; Novita, Dina; Wibowo, Rudi
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.v5i4.5679

Abstract

Purpose: This study examines the impact of Human Resource Management (HRM) practices on operational performance at Ginta Cargo Lombok, identifying key HRM dimensions that contribute to operational effectiveness in a regional logistics firm. Research Methodology: A quantitative causal survey design was applied to 84 active employees. Data were collected using structured Likert-scale questionnaires and secondary operational records. Multiple linear regression was employed to test the effects of recruitment and selection, training and development, reward systems, and internal communication on operational performance. Results: The results show that HRM practices significantly influence operational performance, explaining 58% of the variance. Training and development had the strongest positive effect, followed by reward systems. Recruitment and selection, and internal communication, although significant, had moderate effects on performance. Conclusions: Integrated HRM practices aligned with performance goals are essential for improving efficiency, accuracy, and service speed in regional logistics firms. Effective HRM practices enable employees to contribute to the company’s operational success. Limitations: This study is limited to a single branch and relies on self-reported data, which may introduce bias. The sample size is relatively small, and the findings may not fully generalize to other locations or logistics firms. Contributions: This study provides empirical evidence on the significance of integrated HRM practices in enhancing operational performance within the logistics industry. It highlights how HRM practices, when strategically aligned, play a crucial role in boosting the performance of regional logistics firms.
Enhancing Healthcare Employee Performance Through Organizational Citizenship Behavior Safina, Aulya Citra; Kharismasyah, Alfato Yusnar
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.v5i4.5789

Abstract

Purpose: This study aimed to analyze the influence of authentic leadership and psychological contracts on employee performance satisfaction, with OCB as an intervening variable at PKU Muhammadiyah Purbalingga Hospital. Methodology/approach: This study applied a quantitative method with accidental sampling and included 136 participants. Data were obtained using a Likert scale questionnaire and processed using SmartPLS version 3.0. Results: Authentic leadership, psychological contracts, and OCB as mediating variables significantly influenced employee performance. Simultaneously, all the independent variables significantly influenced employee performance. Conclusions: Employee performance is enhanced through authentic leadership, the fulfillment of psychological contracts, and stronger Organizational Citizenship Behavior (OCB). This study recommends leadership development, fair and transparent contract management, and consistent recognition of OCB. Future research should be expanded to multiple institutions and include additional variables for broader generalization. Limitations: This study was conducted in only one hospital with similar respondents; therefore, the results may not be applicable to other settings. Furthermore, the study only collected data from a single point in time, so it cannot examine changes over time. Furthermore, data were collected via questionnaire, so respondents' answers may not fully reflect the actual situation. This study only examined authentic leadership, psychological contracts, and OCB; therefore, other factors that could influence employee performance were not addressed. Contributions: This study was limited to examining authentic leadership, psychological contracts, and OCB, while other possible determinants of employee performance were not explored. Additionally, since the research was conducted only at PKU Muhammadiyah General Hospital in Purbalingga, the scope of the study is constrained.
The Role of Human Resources Practices in Enhancing Organizational Justice Sofiana, Noor Arida; Wahidah , Nur Rachmah; Herdesviana , Dean
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.v5i4.5834

Abstract

Purpose: This study analyzes the influence of Recruitment and Selection (R&S) and Training and Development (T&D) on organizational justice. This study examines how these fundamental human resource practices collectively shape employees' perceptions of fairness in the workplace. Methodology: A quantitative approach was employed using survey methodology. Data were analyzed using multiple regression analysis to assess both the individual and combined effects of the independent variables on Organizational Justice. Results: The findings confirm that both Recruitment & Selection and Training & Development have significant positive effects on Organizational Justice. The results demonstrate that these human resource practices collectively explain a substantial proportion of the variance in fairness perceptions among employees. Conclusions: The study concludes that systematic Recruitment & Selection processes coupled with comprehensive Training & Development programs serve as crucial mechanisms for enhancing Organizational Justice. Organizations can strengthen employees' perceptions of fairness by implementing structured approaches to staffing and providing equitable access to development opportunities. Limitations: The main limitations include the cross-sectional nature of the data, which prevents the establishment of causal relationships, and the reliance on self-reported measures from a single source. This study also used a focused set of indicators for each construct. Contributions: Theoretically, this research validates the direct linkage between core HR functions and Organizational Justice perceptions. Practically, it provides organizational leaders with evidence-based guidance for leveraging recruitment and training systems as strategic tools to foster fair work environments.
Good Corporate Governance and Tax Avoidance in IDX Property Firms Malau, Louise Henrik Saputra; Puspitasari, Elen
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.v5i4.6224

Abstract

Purpose: This study analyzes how corporate governance mechanisms – specifically the Audit Committee, Independent Board of Commisioners, and Institutional Ownership – affect tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange (IDX). Methodology/approach: The analysis uses 48 firm-year observations derived from secondary data collected from the annual reports of 12 real estate and property businesses between 2021 and 2024. The Effective Tax Rate (ETR) is used to measure tax avoidance, and multiple linear regression is used to evaluate the data. Results/findings: The findings indicate that Independent Board of Commisioners and Institutional Ownership do not significantly influence tax avoidance. In contrast, the Audit Committee has a significant negatove effect, demonstrating that stronger audit oversight reduces tax avoidance practices. These resluts confirm that audit monitoring plays a critical role in strengthening tax compliance. Conclusions: The study concludes that the effectiveness of corporate governance in limiting tax avoidance depends primarily on the strength and effectiveness of the Audit Committee rather than board independence or ownership structure. Limitations: This analysis is limited to property and real estate companies listed on the IDX during 2021 – 2024 period. Contributions: This study provides empirical evidence highlighting the central role of audit committees in reducing tax avoidance, particularly within the property and real estate sector. The findings contribute to the corporate governance and taxation literature and offer practical implications for strengthening governance mechanisms to improve tax compliance.
The Influence of Green CEO and Family CEO on Water Disclosure in Indonesia Chen, Ivone; Ling, Susanti; Tang, Sukiantono; Yopie, Santi
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.v5i4.6233

Abstract

Purpose: Water disclosure in Indonesia has become an important mitigation key for building public trust in anticipatory responses to conflicts related to natural resource scarcity issues. In this case, corporate transparency through water disclosure has become an urgent issue. Therefore, this study aims to analyze the influence of green and family CEO on water resource disclosure related to environmental responsibility. This study was conducted to show transparency and accountability to the public regarding the company's commitment to water disclosure. Research Methodology: Approximately 350 data samples were collected from the Indonesia Stock Exchange (IDX) website after data processing for the period 2021 to 2023. The data were obtained from financial and sustainability reports of various companies and analyzed using descriptive statistical tests, Pearson correlation, and regression analysis. Results: Green CEOs positively influence water resource disclosure, whereas family CEOs have a more dynamic influence. On the one hand, they prioritize data confidentiality, which can limit transparency if considered a threat. However, they are considered a driving force in the disclosure of water-related information. Conclusions: CEO characteristics are a factor in determining crucial water disclosure strategies. Corporate leadership plays an important role in determining transparency. Green CEOs tend to encourage accountability, whereas family CEOs exert a dynamic influence on water disclosure within companies. Limitations: The research period was limited, and the sample was only from Indonesia. Furthermore, the processed data relied on company reports and were subjective, making independent confirmation impossible. Contributions: This study helps in understanding the various characteristics and behaviors of leadership in implementing information-disclosure strategies related to water resources.
Environmental Sustainability Practices Leveraging Green Finance and Innovation for Enhance Eco-Friendly SMEs Performance Hendra, Joni; Hudzafidah, Khusnik; Wilamsari, Feni; Suharsono, Judi
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.v5i4.6276

Abstract

Purpose: This study examines how green finance and green innovation affect the business performance of environmentally conscious SMEs in East Java, particularly emphasizing the mediating role of environmental sustainability in promoting improved business outcomes while fostering sustainability. Research Methodology: The PLS-SEM method was used to analyze the business performance of 150 environmentally conscious SMEs in East Java. Results: This study indicates that both green innovation and green funding have a positive and significant impact on business performance. Green finance improves operational efficiency and market competitiveness. Meanwhile, green innovation greatly enhances a company's reputation and customer satisfaction, and the relationship between green finance, green innovation, and business performance is mediated by environmental sustainability strategies Conclusions: The results show that SME company performance is shaped by a synergistic relationship. Sustainability methods improve corporate success by strengthening green financing and innovations. Limitations: This research is limited to 150 environmentally friendly batik SMEs in East Java; therefore, the results may not be generalizable to other industrial sectors or regions. Contributions: These findings have significant ramifications for politicians and business practitioners advocating the use of green finance and innovation to achieve commercial and environmental sustainability.

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