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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 310 Documents
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Analysis of the Influence of E-Wom on Repurchase Intention: the Mediating Role of Customer Loyalty and Satisfaction Rifqi Syarif Nasrulloh; Annisa Nur Rohim; Fahmy Akbar Idries
Studi Akuntansi, Keuangan, dan Manajemen Vol 4 No 2 (2025): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3940

Abstract

Purpose: The purpose of this study is to investigate the impact of electronic word-of-mouth (e-WOM) on repurchase intentions for products from Mbah Blangkon Yogyakarta MSME. The study aims to explore the roles of customer loyalty and satisfaction as mediating variables in this relationship. Additionally, it seeks to apply the AISAS (Attention, Interest, Search, Action, and Share) framework to better understand how e-WOM influences consumer decision-making processes. Methodology: The research approach used was quantitative, with purposeful sampling procedures. Data were acquired through surveys from Mbah Blangkon Yogyakarta consumers who had made more than five transactions in the previous three months, offered good feedback, and evaluated the products highly. Data was analyzed using SEM-PLS, with a total of 110 respondents. Results: The study reveals that e-WOM has a positive and significant impact on repurchase intentions, both directly and mediated by customer loyalty and satisfaction. Specifically, the quality of e-WOM enhances repurchase intentions, whereas the quantity of e-WOM negatively affects them. Conclusions: Electronic word of mouth has a good and significant impact on repeat sales because customer reviews provide useful information about the product. In the context of this study, customer loyalty and satisfaction serve as a median for recurrent purchases, which are positive and significant. Another finding from this study is that loyalty has a significant impact on repeat sales since consumers are willing to go to further lengths to obtain the goods. Limitations: This study has several limitations: it focuses on a single MSME in Yogyakarta, which may limit generalizability. Additionally, it relies on self-reported data. Finally, the research examines only specific variables related to e-WOM. Contribution: Managerial implications indicate that Mbah Blangkon MSME can use e-WOM as an effective marketing technique to increase repurchase intentions through customer loyalty and satisfaction. The AISAS model can help in designing targeted digital marketing efforts. This research provides valuable insights for business practitioners in leveraging e-WOM to enhance customer relationships.
Optimizing the Competitive Advantage of Four and Five Star Hotels in Bali with Strategic Thinking and Local Wisdom Ni Nyoman Sudiyani; I Gusti Putu Agung Widya Goca; Cokorda Istri Agung Vera Nindia Putri; Anak Agung Istri Agung Ovy Dwijayanthi; I Kadek Eko Darma Putra
Studi Akuntansi, Keuangan, dan Manajemen Vol 4 No 2 (2025): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3966

Abstract

Purpose: This study examines the influence of the local wisdom of Panca Budhi Indriya on competitive advantage in 4&5-star hotels in Bali. It also investigated the mediating role of strategic thinking in enhancing the relationship between local wisdom and competitive advantage. Methodology: This study adopted a quantitative approach and used survey data collected from 158 general managers of 4&5-star hotels in Bali. Data were analyzed using Structural Equation Modeling-Partial Least Squares (Rahayu & Yanis) with SmartPLS 3 software. The study employs a structured questionnaire based on indicators developed for local wisdom, strategic thinking, and competitive advantage. Results: The findings revealed that Panca Budhi Indriya has a significant and positive influence on competitive advantage. Additionally, strategic thinking significantly mediated the relationship between Panca Budhi Indriya and competitive advantage, acting as a complementary mediator. This demonstrates that integrating local wisdom with strategic management practices enhances hotels’ competitive edge. Conclusions: This study examines the influence of local wisdom Panca Budhi Indriya on competitive advantage, both directly and indirectly through strategic thinking. The findings confirm that Panca Budhi Indriya, as a form of intangible local wisdom, significantly enhances competitive advantage. Additionally, strategic thinking acts as a complementary mediator, further strengthening this relationship. Limitations: This study was limited to 4&5-star hotels in Bali, which may not fully represent the broader hospitality sector. This quantitative approach also limits the exploration of deeper qualitative insights into the role of local wisdom in strategic management. Contribution: This study contributes to the field of tourism and hospitality management by providing empirical evidence of how local wisdom can serve as a strategic resource for achieving competitive advantage. These findings offer practical insights for hotel managers, policymakers, and academics interested in integrating cultural values into strategic planning to support sustainable tourism development.
Pengaruh Green Marketing dan Citra Merek terhadap Pembelian Ulang melalui Kepuasan Konsumen sebagai Variabel Intervening pada Produk Torufarm Palu Intan Nuraini; Muzakir Muzakir; Ponirin Ponirin; Pricylia Chintya Dewi Buntuang
Studi Akuntansi, Keuangan, dan Manajemen Vol 4 No 2 (2025): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3969

Abstract

Purpose: The purpose of this research is to analyze the effect of green marketing and brand image on repurchases through customer satisfaction as an intervening variable in Torufarm Palu products. Methodology: This research methodology is quantitative and was used to examine consumer purchases at Torufarm Palu. The sampling technique used in this study was nonprobability sampling by using purposive sampling. A sample of 120 respondents was selected based on Sugiono's statement. The analysis method used was SEM-PLS. Results: The results showed that green marketing and brand image have a positive effect on customer satisfaction, green marketing has a positive effect on repeat purchases, brand image has a negative effect on purchases, and customer satisfaction has a positive effect on purchases. In addition, there is an indirect relationship between green marketing and brand image to repurchase through customer satisfaction. Conclusions: Torufarm Palu can improve customer satisfaction through its green marketing and brand image. The green marketing, demonstrated by the sale of fresh fruits and vegetables, has proven effective in influencing consumers to repurchase Torufarm Palu's products. However, the brand image does not significantly influence repeat purchases, as visitors tend to overlook the company's brand image due to the large number of competitors. Limitations: The research variables are limited to aspects that can increase consumer satisfaction and encourage companies to improve their services to maintain the company's brand image. This research is limited to aspects of green marketing and specifically focuses on repeat purchases through customer satisfaction. Contribution: This study contributes to the literature on green marketing and brand image by providing a detailed analysis of the factors that can influence repeat purchases through customer satisfaction with torufarm products.
CEO Overconfidence dan CEO Power terhadap Sustainability Performance: Peran Moderasi Dewan Independen Mariska Ramadana; Serena Phang; Ria Karina
Studi Akuntansi, Keuangan, dan Manajemen Vol 4 No 2 (2025): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.4045

Abstract

Purpose: This study looks at how CEO overconfidence and power impact business sustainability performance while taking the independent board's moderating function into account. Methodology: Using multiple regression approaches, the study method examines the association between the variables by analyzing secondary data from public businesses listed on the Indonesia Stock Exchange (IDX) and sustainability reports released between 2018 and 2022. Results: The analysis's findings demonstrate that CEO power and overconfidence significantly impact corporate sustainability performance, and that an independent board's function cannot mitigate this relationship. This could imply that although independent boards serve as checks and balances, they might not have as much authority to affect or counteract choices made by a CEO who is extremely self-assured and influential. Conclusions: The individual attributes of a CEO, such as overconfidence and power, play a significant role in determining a company's sustainability performance. Limitations: This study faces several limitations, including reliance on secondary data sourced from the company's annual reports, a restricted range of analyzed variables, and the application of multiple linear regression analysis, which may not fully account for the intricate relationships between variables. Contributions: This research contributes to the advancement of corporate governance theory and practice in the context of sustainability.
Unveiling the Hidden Dynamics Behind Effective Credit Card Sales Promotions Yuardi Hendrastiawan; Nur Khusniyah Indrawati; Mugiono Mugiono
Studi Akuntansi, Keuangan, dan Manajemen Vol 6 No 1 (2026): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v6i1.5351

Abstract

Purpose: This study aims to explore the strategic role of sales personnel characteristics and promotion duration in enhancing the effectiveness of credit card sales promotions across various strategic locations. Methodology: Using a qualitative case study approach, the research analyzed promotional activities and sales staff performance at malls, restaurants, and office buildings through interviews and observations, and thematic analysis. Results: The findings revealed that selecting sales personnel with interpersonal skills aligned with target customer profiles significantly improved consumer engagement and purchase conversion. Additionally, tailoring promotion duration to consumer behavior and the environment, such as longer promotions in high-traffic areas and shorter bursts in controlled settings, optimizes consumer interest while minimizing fatigue. Conclusions: This study innovatively integrates the temporal dimension and situational adaptability, demonstrating that an optimal promotion duration must balance urgency and consumer engagement to avoid message fatigue or underexposure. Furthermore, the nuanced approach to selecting sales staff, considering interpersonal skills, adds depth to conventional sales performance models by emphasizing the importance of matching sales strategies to specific promotional environments. Limitations: This study focused on a single business and specific products, which may limit its generalizability. Contributions: These results are explained through the application of situational selling theory and consumer attention dynamics. This study advances the existing knowledge by integrating human resource considerations with temporal factors in sales promotion strategies. Marketers should design promotion plans that consider both the contextual and psychological elements of consumer behavior to improve effectiveness.
Analysis Determining Liquidity, Growth, and Market Conditions in Increasing Company Value Rizky Anang Saleh; Andi Surya; Desmon Desmon; M Nasir; Megasari Megasari; Armalia Reny WA; M Renandi Ekatama Surya
Studi Akuntansi, Keuangan, dan Manajemen Vol 6 No 1 (2026): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v6i1.5483

Abstract

Purpose: This study aims to analyze the effects of liquidity, firm growth, and market conditions on firm value in consumer noncyclicals companies listed on the Indonesia Stock Exchange during the 2020–2024 period.Methodology: This study uses a quantitative research method with multiple linear regression analysis conducted using SPSS. The population consists of 124 consumer non-cyclicals companies for five years (620 data points). A purposive sampling technique resulted in 19 companies being observed for five years, with a total of 95 research samples. Data were collected through the documentation of annual financial reports.Results: The findings reveal that liquidity, as measured by the Current Ratio (CR), has a positive but insignificant effect on firm value (Tobin’s Q). Firm growth (GROWTH) and market conditions, as measured by the Price Earnings Ratio (PER), have positive and significant effects on firm value. Simultaneously, liquidity, firm growth, and market conditions have a positive and significant effect on firm value.Conclusions: The study concludes that firm growth and market conditions are the most influential factors in improving Firm Value (Tobin’s Q) for consumer non-cyclic companies in Indonesia.Limitations: This study is limited to consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 2020–2024 period, and the variables tested are restricted to liquidity, growth, and market conditions.Contributions: This study contributes to the financial management literature by providing empirical evidence on the determinants of firm value and highlighting the role of firm growth and market conditions in enhancing firm value in the consumer non-cyclicals sector.
Business Strategy, Financial Literacy, and MSME Performance: The Moderating Role of Financial Technology Salsabrina Windi Putri Deffila; Yulistina Yulistina; Desmon Desmon
Studi Akuntansi, Keuangan, dan Manajemen Vol 6 No 1 (2026): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v6i1.5592

Abstract

Purpose: This study analyzes the impact of Business Strategy and financial literacy on Micro, Small, and Medium Enterprises (MSME) performance, specifically exploring the modifying role of fintech. Methodology: This study adopted a quantitative approach, gathering data via questionnaires from 150 registered MSME actors in Bandar Lampung. Data analysis was performed using Moderated Regression Analysis (MRA) and path analysis via SPSS to examine the interaction effects of Financial Technology on the relationship between business strategy, financial literacy, and MSME performance Results: The study demonstrates a positive and significant link between business strategy, financial literacy, and the increase in MSME performance and fintech uptake. While fintech exhibits a direct, significant, and positive effect on performance, it fails to significantly strengthen or weaken the existing relationship between business strategy, financial literacy, and MSME performance. Conclusions: Business strategy and financial literacy are key determinants of improved MSME performance in Bandar Lampung, Indonesia. While fintech has been shown to have a positive impact independently, it fails to strengthen the influence of strategy and financial literacy on business performance. Limitations: As the study only examined micro businesses, its conclusions may not apply to small and medium enterprises. These larger MSME categories have different scales, resources and operational characteristics. Contributions: It is crucial for the government to step up training and mentoring for micro- Small, and Medium Enterprises (SMEs) to foster adaptive strategies in the digital economy to improve their performance. MSMEs must commit to developing long-term, non-impulsive strategies and improving financial literacy as prerequisites for optimally leveraging fintech.
Revisiting UTAUT in the Digital Finance Era: The Mediating Role of Financial Literacy in Crypto Investment Behavior Novita Ratna Satiti; Reza Aryo Dwifa
Studi Akuntansi, Keuangan, dan Manajemen Vol 6 No 1 (2026): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v6i1.5949

Abstract

Purpose: This study is to analyze the effect of Unified Theory of Acceptance and Use of Technology (UTAUT) variables, including Performance Expectancy, Effort Expectancy, Social Influence, and Facilitating Conditions, on cryptocurrency investment decisions, with financial literacy serving as a mediating variable. Methodology: This study employs a quantitative method using Partial Least Squares-Structural Equation Modeling (PLS-SEM). Data were collected through an online questionnaire distributed to 254 respondents who actively use cryptocurrency investment platforms in Indonesia. Results: The result of the study reveal that Performance Expectancy, Effort Expectancy, and Social Influence do not significantly affect cryptocurrency investment decisions. In contrast, Facilitating Conditions have a positive and significant indirect effect on investment decisions through financial literacy. Financial literacy also has a role for significant mediating in strengthening the relationship between technology acceptance factors and investment behavior. Conclusions: Financial literacy plays an important role of decisions related to cryptocurrency investment, while facilitating conditions strengthen investment behavior by improving users’ financial understanding. These findings highlight the importance of combining technology acceptance factors with financial capability in explaining cryptocurrency investment behavior. Limitations: This study is limited to respondents in Indonesia and relies on self-reported data collected through an online questionnaire, this condition may reduce the extend to which the findings can be generalized. Contributions: This research contributes to the knowledge in financial technology and digital investment by highlighting the mediation effect of financial literacy on UTAUT variables and cryptocurrency investment decisions.
Assessing Islamic Bank Financial Distress Across Five ASEAN Economies Ervita Safitri; Abid Djazuli; Mister Candera
Studi Akuntansi, Keuangan, dan Manajemen Vol 6 No 1 (2026): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v6i1.6298

Abstract

Purpose: This study diagnoses and compares financial distress levels in Islamic banks across five Association of Southeast Asian Nations (ASEAN) countries, explicitly linking divergent resilience to the national institutional contexts. It identifies the key determinants of distress, addressing a gap in multi-model, cross-country sectoral assessments. Methodology: A longitudinal, multi-model framework was used to analyze secondary panel data (2015–2025) from leading Islamic banks in Indonesia, Malaysia, Thailand, the Philippines, and Brunei. Financial distress was assessed using five models (Altman Z, Springate S, Zmijewski X, Grover G, and Taffler Z), followed by a comparative trend analysis. Results: The results show a clear contrast: Maybank Islamic is resilient, while Al-Amanah Islamic is distressed. Profitability is the main distress indicator, but the strongest explanation is institutional context, where Malaysia’s stronger regulation, Shariah governance, and deeper Islamic capital markets enhance bank resilience. Conclusions: The financial resilience of ASEAN Islamic banks is determined more by the national institutional ecosystem than by bank-specific factors. Multi-model analysis provides nuanced diagnostics, emphasizing profitability and the balance sheet structure. Limitations: The generalizability of the findings may be constrained by the focus on five banks and models. Contributions: Theoretically, this study pioneers a comparative, multi-model distress analysis of Islamic banks, interpreting model divergence through an institutional lens. Practically, it offers evidence-based guidance for regulators to enhance stability through improved Shariah governance and multi-model early warning systems.
Determinants of Carbon Disclosure: Board Size and Financial Performance Rona Tumiur Mauli Carolin Simorangkir; Nurul Hidayah
Studi Akuntansi, Keuangan, dan Manajemen Vol 6 No 1 (2026): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v6i1.6309

Abstract

Purpose: This study examines the influence of board characteristics (board size and gender diversity) and financial factors (profitability and leverage) on carbon-emission-disclosure practices among mining companies in an emerging market context. Methodology: Employing a quantitative approach with a causal research design, this study analyzes secondary data from 50 firm-year observations of mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Multiple linear regression analysis was performed using SPSS version 26. Results: The findings reveal that board size has a significant positive influence on carbon emission disclosure (? = 0.318, p < 0.05), supporting agency theory. However, board gender diversity, profitability, and leverage have no significant influence on carbon disclosure practices. Conclusions: This study concludes that larger boards are more effective in promoting carbon emission disclosure practices in Indonesian mining companies. The model explains 28.9% of the variance in the carbon emission disclosure. Limitations: This study focuses exclusively on Indonesian mining companies over a five-year period, which may limit its generalizability. Contributions: This study contributes to the environmental disclosure literature by providing empirical evidence from an emerging market context where carbon disclosure remains voluntary.

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