Studi Akuntansi, Keuangan, dan Manajemen
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.
Articles
105 Documents
<![CDATA[Dampak Pelaksanaan Tanggung Jawab Sosial terhadap Masyarakat, Lingkungan dan Pemerintah ]]>
<![CDATA[Matdio Siahaan]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 2 (2022): Januari ]]>
Publisher : <![CDATA[Studi Akuntansi, Keuangan, dan Manajemen ]]>
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DOI: 10.35912/sakman.v1i2.949
<![CDATA[Purpose: To determine the impact of CSR implementation on the Community, the Environment and the Government so that the company can operate in a sustainable manner. The company adheres to the principle of profit orientation but not only that, it includes the company's corporate social responsibility to the community around the company and its environment. Method: This study uses qualitative research methods with the tools of observation, interviews, literature and processing primary and secondary data. This study discusses the role of each stakeholder consisting of the community/environment, companies and the government. Results: From the results of the study, it was found that the implementation of CSR is still not on target so that the community is expected to play an active role in CSR activities to report any deviations in the implementation in the field. Limitations: This study only discusses the impact of CSR implementation from companies engaged in oil palm plantations, it still needs to be investigated from other business fields such as mining,etc. Contribution: Research contributions provide insight and knowledge to the people of Jake Village that companies are obliged to implement CSR and vice versa the company has a responsibility to the community and the environment to maintain harmony for the sustainability of the company's operations.]]>
<![CDATA[Pengaruh Program Kredit Usaha Rakyat (KUR) terhadap Efisiensi dan Pendapatan Kelompok Usaha Bersama (KUBE) Penggemukan Sapi di Lampung Tengah ]]>
<![CDATA[Heru Wahyudi]]>;
<![CDATA[Mahmud Mahmud]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 2 (2022): Januari ]]>
Publisher : <![CDATA[Studi Akuntansi, Keuangan, dan Manajemen ]]>
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DOI: 10.35912/sakman.v1i2.1410
<![CDATA[Purpose: This research aims to determine the effect of the People’s Business Loans (KUR) on income and the level of efficiency in the use of production factors by members of the Delapan Jaya joint business group (KUBE) in Central Lampung in 2018-2019 which is divided into six business cycle periods. Research methodology: The analytical method used in this research is quantitative descriptive with primary data. Results: The results of this research indicate that KUR funds have a positive effect on income with an average value of 13.02% or with an average KUBE profit of IDR 123,030,367 from the total KUR fund allocation of IDR 945,000,000. Meanwhile, the smallest production factor efficiency index was 1.84 and the largest efficiency index was 2.02. So, that the average efficient index is 1.96 which means that the use of production factors is not efficient. So, that the use of production factors for feed ingredients and medicines can still be added. Limitations: The limitation of this study is to use quantitative descriptive without looking at the effect of independent variables on income (without regression analysis). Contribution: The results obtained from this study are expected to be one of the references in making the use of larger cattle breeds and by increasing the use of feed costs because feed costs can still be increased as long as the efficiency index is still l > 1.]]>
<![CDATA[Determinan Indeks Harga Saham Gabungan (IHSG) Jangka Pendek dan Panjang ]]>
<![CDATA[Heru Wahyudi]]>;
<![CDATA[Kanti Rahayu]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 1 (2022): Juli ]]>
Publisher : <![CDATA[Studi Akuntansi, Keuangan, dan Manajemen ]]>
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DOI: 10.35912/sakman.v2i1.1422
<![CDATA[Purpose: This study aims to analyze the effect of stock market capitalization and external factors on the Composited Stock Price Index (IHSG). Research methodology: This study uses secondary data with the type of time series data obtained from the publication of the official website of The Otoritas Jasa Keuangan (OJK), U.S. Energy Information Administration (EIA), London Bullion Market Association (LBMA) and Yahoo Finance for the period January 2011 - December 2020. The model used in this study is the Error Correction Model (ECM). Results: The results showed that all independent variables in the short term had a significant effect on The IHSG. Stock market capitalization, world oil prices and The Hang Seng Index have a positive effect, while world gold prices have a negative effect. The Error Correction Term (ECT) has a coefficient of -0.2045 with a significant negative direction with a 5% confidence level. Shows that the Adjustment Mechanism Processes in the long-term balance lasts for 20 months.]]>
<![CDATA[Pengaruh SiLPA dan PAD terhadap Serapan Anggaran di Provinsi Lampung ]]>
<![CDATA[Sekar Sitaresmi]]>;
<![CDATA[Heru Wahyudi]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 1 (2022): Juli ]]>
Publisher : <![CDATA[Studi Akuntansi, Keuangan, dan Manajemen ]]>
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DOI: 10.35912/sakman.v2i1.1428
<![CDATA[Purpose: This study aims to see the effect of SiLPA and PAD on budget absorption in Lampung Province in 15 districts/cities in 2018 Research methodology: The analytical method used in this study is the Panel Data Analysis method with the FEM (Fixed Effect Model) model with the independent variables being the remaining budget for the current year, the remaining budget for the previous yea,r and local revenue. Results: The results of this study indicate that Local Revenue has a positive and significant effect on budget absorption in 15 districts/cities of Lampung Province, and the remaining budget for the current year has a negative and significant effect on budget absorption in 15 districts/cities of Lampung Province, while the remaining budget for the previous year has a negative and insignificant effect. on budget absorption in 15 districts/cities of Lampung province. Limitations: The limitation of this study is that it is only in 15 districts/cities in the province of Lampung and uses 2018 data Contribution: This research is expected to provide input and contribute information in budgeting policy-making and APBD implementation to maximize budget absorption.]]>
<![CDATA[Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan dan Aset Pajak Tangguhan terhadap Manajemen Laba ]]>
<![CDATA[Fadhila Septianingrum]]>;
<![CDATA[Damayanti Damayanti]]>;
<![CDATA[Maryani Maryani]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 1 (2022): Juli ]]>
Publisher : <![CDATA[Studi Akuntansi, Keuangan, dan Manajemen ]]>
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DOI: 10.35912/sakman.v2i1.1429
<![CDATA[Purpose : This study aied to determine the influence of current tax expense, defffered tax expense and deffered tax asset on earnings management. Research Methodology : The research uses quantitative research method. This study used secondary data from annual reports of consumer goods companies listed on the Indonesia Stock Exchange for the period 2016-2019 and the total was 15 companies. The data analyzed using multiple linear regression model with help of software SPSS version 22,0. Result : The result of this study are current tax expense has negatif effect toward earnings manageent, deffered tax expense has positif effect towards earnings management, deffered tax asset does not have effect toward earnings management, current tax expense, deffered tax expense and defferd tax asset simultaneously have positif effect towards earnings management. Limitation : This reseach’s limitations are the short research period and only use consumer goods sector in manufacturing companies as a sample. Contribution : The result obtained can be used for investors consideration when making investment decisions and can be used as references for further research.]]>
<![CDATA[Pengaruh Komisaris Independen, Karakter Eksekutif, Profitabiltas dan Ukuran Perusahaan terhadap Tax Avoidance ]]>
<![CDATA[Tagor Darius Sidauruk]]>;
<![CDATA[Nandini Trimelinia Pebriani Putri]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 1 (2022): Juli ]]>
Publisher : <![CDATA[Studi Akuntansi, Keuangan, dan Manajemen ]]>
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DOI: 10.35912/sakman.v2i1.1498
<![CDATA[Purpose: This study aims to determine the effect of independent commissioner, executive character, profitability and company size on tax avoidance. Method: The sample of this study uses mining sector companies listed on the indonesia stock exchange (IDX) for the period 2017-2020. The sample determination uses purposive sampling method, so that this study obtains a final sample of 44 companies. Result: This study finds that independent commissioner, profitability has a positive effect on tax avoidance and company size has a negative effect on tax avoidance. While the executive character has no effect on tax avoidance. Limitations: This study found that independent commissioners, executive character, profitability and company size can only affect tax avoidance by 37,4 percent. This condition indicates that there are other variables that can affect tax avoidance, but are not included in this study. In addition, this study is limited to using a sample of 44 companies in the mining sector listed on the IDX. Contribution: This research is expected to be able to increase knowledge about tax avoidance in Indonesia, and provide isight in detecting tax avoidance practices in the mining sector. This study also contributes to managerial implications, where tax avoidance actions taken must remain in accordance with applicable regulations.]]>
<![CDATA[The Effect of Financial Distress and Corporate Governance on the Discretionary Allowance for Impairment Losses ]]>
<![CDATA[Wendy Tandiawan]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 2 (2023): Januari ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/sakman.v2i2.1563
<![CDATA[Purpose: This study provides a more accurate picture of how financial distress and corporate governance influence managerial discretion, where the target of this research is the banking industry which is the industry with the largest financial assets. Companies that have large financial assets also have large allowances for impairment losses, and this is the main factor driving accrual-based company profits. This research activity is expected to provide scientific and practical benefits as well as a new view on financial distress, corporate governance and managerial discretion. For the banking industry, it provides an understanding of whether the recognition of allowance for impairment losses can be affected by financial distress and/or corporate governance. Method: This research uses a multiple linear regression with quantitative data. The sample selection in this study was carried out using a purposive sampling method, which is a sampling method that applies certain criteria according to the research objectives. The population in this study are companies in the banking industry that are listed on the Indonesian Stock Exchange. In this study, five years of observation were carried out from 2017 to 2021. Result: Based on the results of this study, it can be concluded that financial distress, institutional ownership, proportion of independent commissioners, and proportion of audit committee have no effect on managerial discretion. It refutes the hypotheses regarding the influence of financial distress and corporate governance on managerial discretion over the recognition of allowance for impairment losses. However, the managerial ownership has a positive influence on managerial discretion, which raises a possibility that managers who own shares of a company have a desire to get more benefits from the cost of equity and/or capital gains.]]>
<![CDATA[Flexible Working of Place dan Stres Kerja terhadap Kinerja Karyawan dengan Perspektif Self Determination Theory: Studi Kasus pada Perusahaan Sewa Alat Berat di Kota Bandung ]]>
<![CDATA[Ganjar Garibaldi]]>;
<![CDATA[Neneng Hayati]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 2 (2023): Januari ]]>
Publisher : <![CDATA[Studi Akuntansi, Keuangan, dan Manajemen ]]>
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DOI: 10.35912/sakman.v2i2.1599
<![CDATA[Purpose: This study aims to determine the effect of the variables: Flexible Working; Job Stress; on Employee performance, with the perspective of Self Determination Theory. Method: The research method used is causal associative using questionnaires and survey research methods which are part of a quantitative study with a sample of 60 respondents. The analysis in this study uses descriptive statistics, validity test, reliability test, classical assumption test, multiple linear regression, correlation coefficient, coefficient of determination, and hypothesis testing. Results: Write only the results of research. The results showed that flexible working of place is in the medium category and work stress is in the high category, and employee performance is in the low category. Limitations: The limitations of this study are the lack of influence of exogenous variables that are not dominant enough in predicting employee performance with flexible work arrangements that have been carried out, and for further research it is necessary to add relevant exogenous and intervening variables such as: leadership, and employee involvement as a human factor from a different perspective. Wider. Contribution: The contribution of this research can be useful for practitioners in the world of work so that they can add to the basis for making decisions in work practice.]]>
<![CDATA[Pengaruh Kinerja Keuangan dan Nilai Pasar terhadap Harga Saham: Studi pada Perusahaan yang Secara Konsisten Terdaftar sebagai Indeks LQ45 Selama 2020-2021 ]]>
<![CDATA[Amalia Savitri]]>;
<![CDATA[Dahlia Br. Pinem]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 1 (2022): Juli ]]>
Publisher : <![CDATA[Studi Akuntansi, Keuangan, dan Manajemen ]]>
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DOI: 10.35912/sakman.v2i1.1651
<![CDATA[Purpose: Assessment of the company's financial performance often uses financial ratios, because financial ratios can provide information on the company's past and current financial condition. Information about financial performance has quite an effect on stock prices because it can provide an overview of the condition of the company as a whole, not only in terms of profit but in terms of assets, debt, capital, and others. This study aims to examine and analyze the effect of financial performance as assessed by Profitability, Liquidity, Solvency, and Market Value, effect on Stock Prices, because there are differences between actual and theoretical data, and there are research gaps in previous studies. The objects of this study are companies listed on the LQ 45 in the 2020-2021 period by disclosing and presenting the required data consistently registered as the LQ45 Index during the 2020-2021 period. Method: used in selecting objects in this study was purposive sampling involving 40 LQ 45 companies listed on the Indonesia Stock Exchange. The data used was panel data regression, and the Chow and Hausman tests were used to select the best test model. Result: The results showed that based on the t-test the results were obtained: the financial performance variables assessed using Profitability, Liquidity and Solvency had no effect on Stock Prices where sig > 0.05 and Market Value Variables had an effect on Stock Prices because sig < 0.005. Contribution: This information is needed by potential investors because the decision to invest requires a thorough analysis to avoid losses.]]>
<![CDATA[Analisis Faktor yang Memengaruhi Keputusan Agresivitas Transfer Pricing ]]>
<![CDATA[Ali Sandy Mulya]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 1 (2022): Juli ]]>
Publisher : <![CDATA[Studi Akuntansi, Keuangan, dan Manajemen ]]>
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DOI: 10.35912/sakman.v2i1.1652
<![CDATA[Purpose: To analyze the factors that influence a company's decision to carry out transfer pricing aggressiveness. The factors used in this research are profitability, capital intensity ratio, executive risk preference, transfer pricing aggressiveness, and tax burden. Method: The method used in this study is a quantitative research method. The research data uses secondary data, which is obtained from financial reports. The analytical method used in this study is path analysis using Warp Partial Least Squares. Result: All factors used in this study have no effect on transfer pricing aggressiveness, including those mediated by the tax burden. Except for executive risk preferences which directly affect the aggressiveness of transfer pricing. Executives who have a risk taker preference have more courage in determining a policy even though the risk is high. However, risk takers with their courage are also required to generate higher cash flows. This is done to balance the risks arising from the courage to take an action or decision. Among the various executive decisions is the decision to carry out aggressive transfer pricing. One of the ways that executives do this is by placing trusted people who have the expertise to observe and create tax avoidance schemes according to the wishes of the executive (Dyreng et al., 2010). Limitations: This study only uses secondary data from manufacturing companies whose answers do not yet show the overall condition of companies in Indonesia Contribution: Companies should consider carefully if they want to carry out aggressive transfer pricing legally and in accordance with applicable tax regulations]]>
