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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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AI-Based Digital Start-up Model through MSME Innovation, Digital Marketing Capabilities, Towards Creative Economy Competitiveness Umar Bakti; Maria Septijantini Alie; Iin Marliana
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.v5i4.6290

Abstract

Purpose: This study aims to develop an AI-based digital start-up transformation model by examining the roles of technological literacy, student creativity, MSME innovation, and digital capability in enhancing competitiveness in Indonesia's creative economy. Research Methodology: A quantitative approach using Structural Equation Modeling (SEM) with SmartPLS was applied. Data were collected from 350 respondents, including students, MSME actors, and digital start-up entrepreneurs, to evaluate the relationships between key constructs. Results: The results show that technological literacy, student creativity, and MSME innovation have positive and significant effects on creative economy competitiveness. Digital capability serves as a strategic enabler that integrates digital resources and processes to improve productivity and innovation. Significant path coefficients were found for all proposed relationships, with technology literacy having the strongest effect on competitiveness. Conclusions: AI-based digital transformation plays a strategic role in strengthening the innovation ecosystem, improving operational efficiency, and enhancing competitive advantages in Indonesia’s creative economy sector. The integration of literacy, creativity, innovation, and digital capabilities forms a sustainable competitive framework. Limitations: This study is limited to the Indonesian creative economy, which may restrict its generalizability to other countries. Additionally, the cross-sectional design limited our ability to capture long-term transformation dynamics. Contributions: This study makes a significant theoretical contribution to the digital transformation and competitive advantage literature by integrating perspectives on technology literacy, creativity, and innovation in AI-based digital startups. It advances understanding of how these elements drive competitive advantage in the creative economy.
Community Participation as a Moderating: Effect of Village Officials’ Competence on Fund Accountability Andri Widianto; Nurul Mahmudah; Destiana Artanti
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.v5i4.6295

Abstract

Purpose: This study aims to analyze the effect of village officials’ competence on the accountability of Village Fund management and examine the moderating role of community participation in strengthening this relationship. Research Methodology: A quantitative research design was employed using survey data collected from 97 village officials in Tegal Regency through purposive sampling method. Data were obtained via offline questionnaires and analyzed using SmartPLS. Results: The findings indicate that village officials’ competence significantly and positively affects Village Fund management accountability. Furthermore, community participation significantly moderates and strengthens the relationship between competence and accountability, suggesting that higher public involvement enhances the effectiveness of good governance in achieving transparency and responsible financial management. Conclusions: Accountability in Village Fund management is influenced by the competence of village officials and active community participation as a reinforcing factor. The synergy between professional capacity and participatory oversight is essential for realizing transparent and accountable village governance. Limitations: The small sample size is insufficient for generalization, so further research should be conducted with a larger sample size, not limited to Tegal Regency. Furthermore, the moderating variable is only one, so future research should consider internal control systems, organizational culture, or information technology maturity. Contributions: This study provides substantial theoretical, empirical, and practical contributions in the field of village fund governance. Theoretically, the authors successfully integrate Stewardship Theory with Good Governance perspectives within a moderation framework.
Environmental, Social, and Governance, Investment, and Firm Value: Insights from a Bibliometric and Systematic Review Auliyah Rizky Suhasmoro; Tanti Novianti; Noer Azam Achsani; Trias Andati
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.v5i4.6322

Abstract

Purpose: This study synthesizes the literature on the relationship between Environmental, Social, and Governance (ESG) factors, investment outcomes, and firm value. Despite the growth of ESG research, the findings remain fragmented, particularly regarding which ESG dimensions are materially relevant for valuation and investment decisions. Research Methodology: A systematic literature review combined with a bibliometric analysis was conducted using the Scopus database. A total of 67 peer-reviewed journal articles published between 2017 and 2025 were selected based on predefined inclusion criteria, including relevance, accessibility, and journal quality (Q1–Q2 journals). Bibliometric techniques—keyword co-occurrence, author co-citation, and bibliographic coupling—were performed using VOSviewer to identify the key themes and intellectual foundations. Results: The results show a sharp rise in ESG-related research after 2021, with a 35% increase in the number of publications. Themes such as ESG performance, corporate governance, and firm valuation metrics, such as Tobin’s Q, are central. However, studies relying on aggregate ESG scores dominate, and research on specific ESG indicators and dynamic ESG risks, such as controversies, is limited. Conclusions: The findings reveal substantial heterogeneity across institutional and market contexts, explaining the inconsistent empirical evidence. ESG research has grown significantly, but more granular and context-sensitive studies are needed to explore the varying impacts across industries and regions. Limitations: This study was limited to Scopus-indexed, English-language, open-access Q1–Q2 journal articles and did not assess causal relationships. This may exclude relevant studies from non-English journals or other sources. Contributions: This study provides a bibliometric synthesis of ESG investment firm value research, highlighting gaps and encouraging future studies focused on indicator-specific ESG measures and dynamic risks.
Tata Kelola Perusahaan dan Pelaporan Kecurangan di Indonesia dan Malaysia Basyiruddin Nur; Ichlasul Amin Nasution
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.v5i4.6323

Abstract

Deze studie analyseert de effectiviteit van corporate governance bij het tegengaan van frauduleuze financiële verslaggeving (FFR) in Indonesië en Maleisië. Met behulp van een kwantitatieve benadering onderzoekt het onderzoek beursgenoteerde bedrijven uit de periode 2014-2023 die gevallen of aanwijzingen voor financiële problemen hebben ondervonden. Een bivariate probitregressie wordt toegepast op paneldata om de impact van governance-mechanismen op FFR, faillissementspotentieel en winstmanipulatie te evalueren, waarbij rekening wordt gehouden met jaar- en sectoreffecten. De resultaten tonen duidelijke contrasten tussen de twee landen. In Indonesië werd bij 49% van de bedrijven potentiële fraude vastgesteld, bij 88,67% faillissement en bij 55% winstmanipulatie. In Maleisië was het fraudepotentieel aanzienlijk hoger (82%), met vergelijkbare faillissementscijfers (88,67%) en een aanzienlijk hogere winstmanipulatie (88,15%). Deze verschillen suggereren dat Indonesische governance-mechanismen relatief effectiever zijn, terwijl het formeel sterke governancekader van Maleisië in de praktijk slechts beperkt wordt toegepast bij bedrijven in financiële moeilijkheden. De studie benadrukt dat contextuele factoren zoals de strengheid van de regelgeving en de concentratie van eigendom een ??grotere invloed hebben dan formele naleving, en onderstreept het belang van het internaliseren van integriteit in plaats van het toevoegen van structurele bestuurslagen.
The Role of Brand Image in Enhancing Repurchase Intention of Low-Cost Carrier Airlines Olfebri Olfebri; Yuliantini Yuliantini; Aang Gunawan; Primadi Candra Susanto; Nasrullah Nasrullah; Danang Darunanto
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.v5i4.6326

Abstract

Purpose: This study aims to analyze the impact of service quality, on-time performance, and promotions on the repurchase intention of low-cost carrier (LCC) users, both directly and indirectly, through brand image as a mediating variable. Methodology/approach: A qualitative descriptive approach with a literature review was used. Data were collected from internationally indexed articles in databases such as Scopus, Web of Science, and Google Scholar. The selected literature was analyzed using data reduction techniques, data presentation in matrix form, and comparative synthesis to identify patterns and differences between the relevant studies. Results: The results show that service quality, on-time performance, and promotions influence repurchase intention among LCC users, either directly or through brand image. Brand image has been proven to act as a mediating variable that strengthens the relationship between operational and marketing factors and the repeat purchase. Conclusions: This study confirms that the competitive advantage of LCC is determined not only by price but also by brand perception built through user service experiences. Brand image plays a significant role in enhancing repurchase intentions. Contribution: This study contributes to the theoretical understanding of consumer behavior in the airline industry, particularly in explaining the role of brand image as a mediating mechanism between service quality, time performance, promotions, and repurchase intention. Limitation: The limitation of this study lies in the use of a literature review method, which does not involve direct empirical testing of primary data from airline passenger.
Entrepreneurial Financing for Women-Owned MSMEs: The Role of Financial Literacy, Inclusion, and Performance Tuti Zakiyah; Wahyuni Windasari
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.v5i4.6328

Abstract

Purpose: This study aims to analyze how financial literacy and financial inclusion influence financing decisions among women-owned MSMEs in Indonesia, with financial and nonfinancial performance acting as moderating variables. Methodology/approach: A quantitative explanatory approach was employed using survey data from 345 female entrepreneurs operating MSMEs on Java Island. Data were collected through structured questionnaires with validated measurement scales and analyzed using Structural Equation Modeling with Partial Least Squares. Results: Financial literacy and financial inclusion significantly enhance financing decision-making among women entrepreneurs. Financial performance strengthens the relationship between financial capability, access, and funding choices, indicating that better financial conditions improve the effectiveness of financing strategies. Non-financial performance directly influences financing decisions and partially moderates the effect of financial literacy, suggesting that managerial capability and organizational readiness play important roles in funding behavior of investors. Conclusions: Financing decisions among female-entrepreneur-owned MSMEs are shaped by the interaction between financial knowledge, institutional access, and organizational performance. Limitations: This study focuses on women-owned MSMEs on Java Island and relies on self-reported survey data. Contributions: This study extends the contingency-based financial behavior perspective and offers practical insights for developing inclusive financing programs for women entrepreneurs.
Beyond Warmth and Competence: Influencer Marketing in Indonesia’s Local Fashion Andina Fasha; Ratih Anggraini; Lily Purwianti; Teh Zaharah Yaacob
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.v5i4.6332

Abstract

Purpose: This study investigates the impact of brand warmth and brand competence on consumers repurchase intentions for local fashion brands in Indonesia, focusing on Batam City. Grounded in the Theory of Planned Behavior (TPB) and the Stereotype Content Model (SCM), this study examines consumer engagement as a mediating factor and influencer marketing as a moderating variable. Research Methodology: A quantitative method was employed, and responses from 446 participants in Indonesia were collected using structured questionnaires. Data were analyzed using SmartPLS 3. Results: The findings revealed that brand warmth significantly enhanced repurchase intention, whereas brand competence did not. However, warmth and competence substantially increased consumer engagement, positively mediating the relationship with repurchase intention. Additionally, influencer marketing strengthens the effect of brand perception on consumer engagement. Conclusions: These insights suggest that emotional perception (warmth) is a stronger driver of consumer loyalty than functional perception (competence), and that influencer-driven strategies can effectively boost brand-consumer connections. Limitations: This study focuses only on local fashion brands in Indonesia, especially bags and wallets; therefore, the results may not apply to other products or industries. The study was conducted only in Indonesia and mainly involved female consumers. Contributions: This study makes a significant theoretical contribution by integrating the TPB and SCM into the local branding context, particularly by emphasizing emotional branding and influencer partnerships to enhance sustained consumer engagement and loyalty in the competitive local fashion market.
Revisiting UTAUT: Coordination Capability and Emotional Intelligence in Public Sector Innovation Performance Tien Yustini; Hendry Wijaya; Akhmad Ghozali; Muhammad Wadud
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.v5i4.6333

Abstract

Purpose: This study extends the Unified Theory of Acceptance and Use of Technology by examining how digital adoption influences public sector innovation performance, with coordination capability and emotional intelligence as key enabling mechanisms. Research Methodology: A quantitative explanatory design was employed using survey data collected from civil servants in a regional government institution that implemented electronic performance management. The model combines technology acceptance constructs with emotional intelligence, coordination skills, education, and work experience. Data were analysed using structural equation modelling to test the proposed relationships Results: Digital system acceptance improves employee performance, and this effect is strengthened by the coordination capability and emotional intelligence. Education and experience indirectly enhance outcomes by fostering adaptive behaviors. These findings extend the UTAUT by showing that the impact of technology performance depends on complementary human capabilities. Conclusions: Digital adoption enhances public sector performance only when it is supported by coordination capability and emotional intelligence. Therefore, digital transformation should be accompanied by human capability development and not merely technology implementation. Limitations: This study focused on a single local government context, limiting generalizability. Future research should compare multiple administrative levels and institutional settings to validate models across governance systems. Contributions: Public organizations should pair digital governance with interpersonal and coordination skill development to maximize electronic performance management benefits.
Social Influence and Digital Payment Adoption among Generation Z: The Mediating Role of Lifestyle Ferry Panjaitan; Krismanto Erick Tobush Naibaho; Romindo Megawati Pasaribu; Hanna M Damanik; Jeremy William Siahaan
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.v5i4.6357

Abstract

Purpose: The expansion of financial technology has accelerated digital payment usage, particularly among Generation Z, who exhibit strong digital engagement and online consumption. This study investigates the influence of influencers and electronic word-of-mouth (e-WOM) on the adoption of digital payments, with lifestyle as a mediating variable. Research Methodology: A quantitative approach was employed through a structured survey of 200 Generation Z respondents in Medan City, who actively use fintech services, including e-wallets and other digital payment applications. Data were analyzed using Partial Least Squares structural equation modeling (PLS-SEM) with SmartPLS 3.3 to evaluate measurement validity and structural relationships. Results: The findings demonstrate that influencers and e-WOM have positive and significant effects on digital payment adoption. Lifestyle also plays a significant mediating role, indicating that social media exposure shapes digital-oriented consumption patterns that encourage fintech usage. Conclusions: Digital payment adoption among Generation Z is influenced not only by technological convenience but also by socially driven lifestyle factors formed through online interactions. Limitations: The study is limited to respondents from a single city and relies on self-reported data, which may restrict broader generalizations. Contributions: This study enriches the digital payment adoption literature by integrating lifestyle as a mediating construct between social influence and fintech usage, offering practical implications for fintech providers in developing targeted digital communication strategies.
Human Resource Development in China: The Triple Helix Model for Global Tech Expansion Andika Drajat Murdani; Hasna Wijayati; Halifa Haqqi
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.v5i4.6362

Abstract

Purpose: Rapid technological competition has elevated human resource development as a strategic priority, particularly for countries seeking to expand their global technological influence. This study examines how human resource development strategy in China supporting global technological expansion. Research Methodology: This study employs a qualitative descriptive approach using a systematic literature review of academic publications, national policy documents, and official reports on education, innovation, and workforce development in China. The data drawn from peer-reviewed journals, government publications, and international organization reports, were analyzed through thematic analysis to identify key patterns and strategic mechanisms shaping China’s HRD model. Results: China’s strategy is built on the Triple Helix model, operationalized through three interrelated mechanisms: (1) education and research institutions as strategic HRD infrastructure, supported by expanded higher education and sustained R&D investment; (2) university-industry collaboration as an institutionalized talent pipeline that reduces skill mismatches and enhances workforce readiness; and (3) strong state coordination that integrates education policy, innovation strategy, and industrial development into a coherent macro-level HRM architecture. Conclusions: Triple Helix Model represents a state-enhanced approach to human resource development which education systems deliberately mobilized to sustain long-term technological competitiveness. Limitations: This study relies exclusively on secondary data and literature-based analysis. Contributions: Contributes to Strategic and International HRM by offering a macro-level perspective on how education systems can function as strategic HRM mechanisms within national innovation frameworks, providing insights for policymakers and HRM scholars responding to global technological change.

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