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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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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): Januari
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): Januari
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): Januari
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.

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