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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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Green Marketing Mix and Eco-Label Consumer Behavior, The Role of Environmental Knowledge Damanik , Hanna Meilani; Naibaho, Krismanto Erick Tobush; Purba , Martin Luter; Silaban, Frederick Saroha; Siagian, Yehezkiel Dosdoy
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.v5i4.6379

Abstract

Purpose: This research investigates how the green marketing mix, which includes green product, green price, and green people, influences green consumer behavior towards eco-labeled goods, with environmental knowledge acting as a mediating factor. Research Methodology: A quantitative method was utilized through purposive sampling. Data were gathered via questionnaires from 200 participants knowledgeable about eco-labeled products. The examination was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 3.3. Results: The results indicate that environmental knowledge significantly and positively influences green consumer behavior. Although the direct effects of green marketing mix dimensions are not uniformly significant, their indirect effects via environmental knowledge are significant, supporting its mediating role. Conclusions: The results highlight the importance of integrating green marketing strategies with efforts to improve environmental knowledge in fostering sustainable consumption behavior. Effective marketing of eco-labeled products requires both strategic alignment and consumer awareness development. Limitations: This study is limited by the relatively small sample size and the use of purposive sampling, which may restrict the generalizability of the findings. Contributions: This study contributes theoretically by explained the mediating role of environmental knowledge in the green marketing–behavior relationship. Practically, it offers insights for firms to develop integrated strategies that align marketing initiatives with environmental education to promote the adoption of eco-labeled products.
Exploring Relationships Among Government Management, Investment, and Sustainable Competitiveness in Indonesia's Maritime Sector Ahmadi, Ahmadi; Herdiawan, Didit
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.v5i4.6426

Abstract

Purpose: This study examines the relationships among government policy, investment, and sustainable competitiveness in Indonesia’s maritime sector, with a particular focus on both direct and mediated effects. Grounded in institutional theory and the Resource-Based View (RBV), the study explains how regulatory frameworks and resource mobilization shape long-term competitiveness outcomes in a developing country context. Methodology: A quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) was applied to survey data collected from 420 maritime stakeholders, including government agencies, port authorities, shipping companies, investors, and environmental NGOs across key maritime regions. Results: The results demonstrate that government policy significantly influences investment (? = 0.61, p < 0.001) and directly affects sustainable competitiveness (? = 0.34, p < 0.01). Investment also has a strong positive effect on competitiveness (? = 0.47, p < 0.001) and partially mediates the relationship between policy and competitiveness. The model explains substantial variance in investment (65%) and sustainable competitiveness (72%). Conclusion: Government policy plays a dual role as both an investment catalyst and a direct competitiveness driver. Limitations: The study relies on cross-sectional survey data from Indonesia, limiting causal inference and generalizability. Contributions: The findings provide actionable guidance for policymakers in developing countries by demonstrating that regulatory clarity, fiscal incentives, and infrastructure planning must be aligned with targeted investment mechanisms to effectively enhance sustainable competitiveness across economic, environmental, and social dimensions.
Market Reaction to the January 2026 Trading Halt: Evidence from IDX30 Stocks Natigor NS, Dayan Hakim; Herlina, Listri
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.v5i4.6431

Abstract

Purpose: This study aims to examine the market reaction to the trading halt that occurred on January 29, 2026, on the Indonesia Stock Exchange (IDX), focusing particularly on stocks included in the IDX30 index. Market reactions are analyzed using abnormal returns and trading volume activity. Method: An event study methodology is employed with an eleven-trading-day event window (T?5 to T+5) and a 14-day estimation period, consistent with the standard short-window event study practice in emerging markets, using all 30 IDX30 constituent stocks. Results: Significant abnormal returns were observed only at T?5 (p < 0.05), suggesting partial market anticipation prior to the trading halt. No other days in the event window exhibited significantly abnormal returns, and trading volume activity was insignificant throughout. No statistically significant differences were found between the pre- and post-event periods for either measure. Conclusions: Market response appeared to precede the trading halt rather than follow it, while the halt itself produced no significant change in abnormal returns or trading volume among the IDX30 stocks. Limitations: The findings are based on a single trading halt event and one index, which may limit generalizability across broader market conditions or different halt types. Contributions: This study provides early evidence of the role of trading halt mechanisms in an emerging market context, offering preliminary insights for investors, regulators, and researchers.
Performance Evaluation Systems as a Management Control Mechanism: Its Impact on Trust and Job Performance Desriani, Neny; Yuliansyah , Yuliansyah; Evana, Einde
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.v5i4.6438

Abstract

Purpose: This study aims to examine performance evaluation systems as a management control mechanism in shaping subordinates’ trust in their supervisors and examining its impact on job performance. Research Methodology: This study employs a survey-based approach using data collected from 103 teachers in private educational institutions in Indonesia. Data were obtained through structured questionnaires adapted from prior studies. Both measurement and structural models were examined using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4.0 software. Results: This study shows how performance evaluation systems can be used as a management control mechanism to improve work performance and build trust. The findings emphasize how crucial it is for organizational settings to have transparent and organized evaluation procedures. Conclusions: This study demonstrates that performance evaluation systems function as an effective management control mechanism in fostering trust and improving job performance. The results highlight the importance of structured and transparent evaluation processes in organizational settings. Limitations: This study's narrow focus on a particular institutional setting and small sample size may restrict how broadly the results may be applied. Contributions: This study contributes extends to the body of literature in management accounting by presenting actual data regarding the behavioral function of evaluation systems. It highlights trust as a key mechanism linking control practices to performance outcomes, offering practical insights for organizations in designing transparent evaluation systems.
Inter-Industry Risk-Returns Heterogeneity: A Market Model Approach Nainggolan, Rexon; Morada, Rhody Laynn K.
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.v5i4.6471

Abstract

Purpose: This study challenges the assumption in financial theory that industry grouping is a robust descriptor of firms’ risk-return profile by providing evidence of their heterogeneity. Research Methodology: The study uses the market model and several robust statistical tests to assess the heterogeneity of the sector and firm-level risk-return profiles, including the Coefficient of Variance, the Shapiro-Wilk Test for Data Normality, the Kruskal-Wallis H test, and Levene's Test. Results: The study finds significant heterogeneity in Alpha across sectors and industries. On the other hand, systematic risk exposure, as measured by Beta, exhibits substantial sectoral commonality. However, while firm performance varies across sectors, market sensitivities remain similar across sectors, suggesting that systematic risk primarily reflects individual firms. Conclusions: The results contradict the traditional view of the high-risk-high-return paradigm, suggesting that firms with higher returns do not necessarily inherit higher risk. Thus, the results strongly support the resource-based view over the structure-conduct-performance framework, as intra-industry differences exceed inter-industry differences. Limitations: The study focuses on alpha and beta parameters as measures of risk-return profiles and does not cover other external factors, such as macroeconomic or geopolitical factors. Contributions: By decomposing this spread into its components, the study provides heterogeneity indices that can be used to measure firms’ risk-returns profiles from the perspective of alpha and beta coefficients.
The Effect of Financial Distress and Corporate Governance on the Discretionary Allowance for Impairment Losses Wendy Tandiawan
Studi Akuntansi, Keuangan, dan Manajemen Vol 2 No 2 (2023): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v2i2.1563

Abstract

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.
Analisis Kinerja Keuangan Menggunakan Rasio Likuiditas, Solvabilitas, dan Aktivitas pada Badan Usaha Milik Desa (Bum Desa) Tridadi Makmur Tahun 2018-2020 Sutarni Sutarni; Putri Natalia Maharati
Studi Akuntansi, Keuangan, dan Manajemen Vol 2 No 2 (2023): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v2i2.1613

Abstract

Purpose: This study aims to analyze the financial performance of Tridadi Makmur Village-Owned Enterprises (BUM Desa) in 2018-2020 using financial ratios in the form of liquidity, solvency, and activity ratios. The research method used is a quantitative descriptive method, using secondary data in the form of financial statements from the Tridadi Makmur Village BUM. Methodology: The sample in this study is Tridadi Makmur's balance sheet and income statement (BUM Desa) for the 2018-2020 period which was carried out using the purposive sampling, data acquisition technique that is by using the method of documentation, interviews, and literature study. method.The data analysis method used is descriptive analysis techniques. Results: The financial performance of Tridadi Makmur Village BUM from 2018 to 2020 based on the current ratio analysis resulted in a very good figure of 210.6%. Based on the results of the quick ratio analysis analysis, it produced a fairly good figure with an average of 167.2%. Based on the results of the cash ratio analysis analysis, it produces a figure that is categorized as bad, namely with an average of 35.0%. Based on the results of the analysis of the debt to asset ratio analysis, it produces a very good figure, namely with an average of 25.5%. Based on the results of the analysis of the debt to equity ratio analysis, it produces a very good categorized figure, namely with an average of 34.3%. Based on the results of the analysis of the debt to equity ratio analysis, it produces a very good categorized figure, namely with an average of 34.3%. Based on the results of the analysis of the total asset turnover ratio (total asset turnover) produced a figure that was categorized as bad, namely with an average of 0.64 times. Limititaions: This study found that from various financial ratio analyzes used, the debt-to-asset ratio and debt-to-equity ratio were categorized as being in a very good position compared to the total asset turnover ratio ( total asset turnover). Contribution: This research is expected to increase knowledge about how village-owned enterprises (BUM Desa) in particular can improve governance and how to manage finances according to the type of business being run.
Analisis Efisiensi Industri Manufaktur Besar dan Sedang di Provinsi Jawa Barat M. Mujiya Ulkhaq
Studi Akuntansi, Keuangan, dan Manajemen Vol 2 No 2 (2023): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v2i2.1669

Abstract

Purpose: This study aims to analyse technical efficiency of large and medium manufacturing industries (LMMIs) in West Java Province, Indonesia. Method: The slacks-based measure (SBM) of efficiency in data envelopment analysis (DEA) is used to accomplish the objective of the study. The output is measured by total output value in thousand rupiahs; while the inputs are: labour cost, cost of materials, cost of fuels, cost of electricity, and fixed capital cost. Results: This study uses data from the annual survey held by Statistics Indonesia of Central Java Province for the period of 2019. The LMMIs are divided into 24 different industrial classifications following the International Standard Industrial Classification of all Economic Activities (ISIC) Revision 4. Result shows that among 23 ISIC classifications, five of them are considered as efficient, they are: tobacco products; leather and related products and footwear; paper and paper products; coke, refined petroleum products, and electrical equipment. Limitations: This study is performed in a cross-sectional setting. It is recommended to conduct similar analysis in a panel data setting since more information of efficiency and changes in efficiency can be obtained. Contribution: Literature about assessing technical efficiency of manufacturing industry in Indonesia using SBM-DEA is quite limited; therefore, this study contributes to the literature by providing such analysis.
Studi Deskriptif: Determinan Teknologi, Informasi dan Komunikasi dalam Pengungkapan LKPD di Indonesia Wiwin Juliyanti
Studi Akuntansi, Keuangan, dan Manajemen Vol 2 No 2 (2023): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v2i2.1670

Abstract

Purpose: This descriptive study aims to explain technological determinants related to the disclosure of local government financial statements proxied in the variables of Telecommunications Network (X1), Internet Access (X2), Technology Development (X3), e-Government (X4), Website Accessibility (X5), Press Visibility (X6), and E-Procurement (X7) Method: A quantitative approach at the descriptive level is used in this study. The non-probability technique of the purposive sampling type obtained 450 observations from 150 samples of district local governments in Indonesia during 2017-2019 through documentation and literature review of secondary data. Data analysis using SPSS software. Results: The average level of telecommunications networks, quality of internet access, technology development, e-government, ease of website accessibility, and the frequency of procuring goods and services online for Indonesian local governments are in moderate numbers. Limitations: This study is only up to the level of describing the sample and using a limited number of ICT determinants. Some of the technological factor data used in this study are not detailed based on the district government, due to limited information obtained through the Ministry of Communication and Information and the Central Statistics Agency (BPS). Contribution: These findings contribute to central and regional governments as regulators and decision makers in formulating policies to consider technological factors related to financial report disclosure in order to realize transparency and public accountability in a time-effective and cost-efficient manner.
Literature Review: Akuntansi Forensik Untuk Deteksi Korupsi Bobby Hartadhy Toeweh
Studi Akuntansi, Keuangan, dan Manajemen Vol 2 No 2 (2023): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v2i2.1672

Abstract

Purpose: This study aims to be able to reveal whether forensic accounting can and is effectively used to detect corruption in the management and use of budget funds for handling the Covid-19 pandemic in Regional Governments, especially the allocation of large funds used for the procurement of goods and services that are disposable. This is important, because the criminal act of corruption is an extraordinary crime, so it is necessary to have extraordinary tools to be able to detect and reveal the crime. Method: This study uses a descriptive qualitative method with an emphasis on literature review, namely by observing and analyzing all information related to the research topic, and combined with previous research in order to explain the phenomena that will occur. Result: The results show that forensic accounting can be used and effective to detect and reveal fraud in the management and use of the budget for handling the Covid-19 pandemic in the Regional Government through review activities and the implementation of investigative audits. Limitations: This research is limited to the effectiveness of forensic accounting for detecting corruption in the use of funds for handling Covid-19 in the Regions and is limited to the role of the Government Internal Supervisory Apparatus (APIP) in the Regions in utilizing forensic accounting in audit activities. Contribution: this research can be a reference for further research related to the influence of forensic accounting in the implementation of audits in the regions by the Government Internal Supervisory Apparatus (APIP).

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