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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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Executive Overconfidence and Corporate Tax Strategy: Evidence from Emerging Markets Haryanto Haryanto; Eva Herianti; Amor Marundha; Rino Dwi Putra
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.v6i1.6342

Abstract

Purpose: This study examines how accounting-based tax strategies operate within managerial accounting, accounting for executive cognition, and whether they are applied uniformly or selectively. Methodology: This study employs a quantitative panel data design using 22 publicly listed manufacturing firms in Indonesia over the 2020–2023 period, yielding 81 firm-year observations after outlier removal. Fixed effects estimation is applied to analyze the relationships between transfer pricing, real earnings management, thin capitalization, and tax management, proxied by the Cash Effective Tax Rate, with CEO overconfidence as a moderating variable. Results: The findings show that accounting-based tax strategies do not operate uniformly across firms. Transfer pricing is positively associated with tax management, whereas real earnings management is linked to lower tax burdens. Thin capitalization does not exhibit a significant relationship. CEO overconfidence selectively moderates these relationships, weakening the effectiveness of transfer pricing and strengthening the association between real earnings management and tax management. Conclusions: The results indicate that tax management is a behavioral process shaped by executives' perceptions of control and discretion within institutional constraints. Limitations: The analysis is limited to manufacturing firms in a single emerging economy (Indonesia) and relies on an indirect proxy for the measurement of executive cognition. Contributions: This study contributes to the behavioral accounting and tax management literature by showing that executive cognition shapes the selective use of accounting-based tax strategies.
Linking Green Intellectual Capital and Green Culture to Competitive Advantage through Green Innovation Ayu Aryista Dewi; Komang Adi Kurniawan Saputra
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.v6i1.6385

Abstract

Purpose: This study examines the mediating role of green innovation in the relationship between green intellectual capital and green culture on competitive advantage in the hotel industry in Bali, Indonesia. Methodology: A causal-explanatory research design was employed, with data collected from 106 managers of three- to five-star hotels using purposive sampling technique. The study is grounded in the Natural Resource-Based View, and the data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). Results: The findings indicate that green intellectual capital and green culture have a positive and significant effect on green innovation. Green innovation has a strong, positive, and significant impact on competitive advantage. Green innovation also significantly mediates the relationship between green intellectual capital and green culture on competitive advantage, indicating a full mediation. Control variables such as gender and hotel classification had no significant effect on competitive advantage. Conclusions: Green innovation functions as a crucial dynamic capability that converts intangible environmental resources, such as knowledge assets and cultural values, into tangible competitive advantages. Limitations: This study is limited by its sample size of 106 respondents and its focus on three- to five-star hotels in Bali, which may restrict the generalizability of the findings to other regions or hotel types. Contributions: This study contributes to the literature by extending the application of the Natural Resource-Based View in the hospitality sector. Practically, it highlights the importance of prioritizing green innovation as a key mechanism for leveraging intellectual capital and green culture to achieve sustainable competitive advantage.
Tourism Destination Experience and Local Wisdom as Drivers of Electronic Word of Mouth: The Mediating Role of Tourist Satisfaction in Kabupaten Sikka. Yoseph Darius Purnama Rangga; Yosef Tonce; Nunsio Handrian Meylano; Laura Maria Jeanne Odang; Antonius Philipus Kurniawan Gheta; Yohanes Mbani
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.v6i1.6397

Abstract

Purpose: This study examines the influence of tourism destination experience and local wisdom on tourists’ Electronic Word-of-Mouth (E-WOM), with tourist satisfaction as a mediating variable. Methodology: Grounded in Expectancy Disconfirmation Theory, this study employed a quantitative approach using a survey of 210 repeat visitors to tourist destinations in Sikka District, Nusa Tenggara Timur, Indonesia. Data were collected using structured questionnaires and analyzed to test the relationships among the variables. Results: The findings indicate that tourism destination experience and local wisdom do not significantly directly affect E-WOM. However, tourist satisfaction has a significantly positive effect on E-WOM. Additionally, both tourism destination experiences and local wisdom significantly influence tourist satisfaction. Mediation analysis showed that tourist satisfaction fully mediated the relationship between tourism destination experience and E-WOM, as well as between local wisdom and E-WOM. Conclusions: Tourist satisfaction plays a crucial role as a mediating mechanism linking tourism experiences and local cultural values to tourists’ willingness to share their experiences online. Limitations: This study is limited by a sample dominated by young domestic tourists and the use of a cross-sectional research design. Contributions: This study contributes to the tourism marketing literature by highlighting the mediating role of satisfaction and providing practical insights for enhancing digital promotion strategies through E-WOM.
Strategic Marketing Drivers of Air Conditioner Marketing Performance: Role of Competitive Advantage and Technological Turbulence Bambang Suwarno; Jamaluddin Jamaluddin
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.v6i1.6399

Abstract

Purpose: This study examines how strategic marketing drivers influence perceived marketing performance in the air conditioner industry and highlights the roles of competitive advantage and technological turbulence in an emerging-market context. Methodology: This study used a quantitative explanatory approach and analyzed data from 398 air conditioner consumers in Medan City, Indonesia, using SmartPLS. Results: Product differentiation strongly and significantly strengthens competitive advantage, and pricing strategies significantly improve perceived marketing performance. Perceived marketing capabilities also enhance competitive advantage, although they shape performance primarily through indirect pathways. Electronic word?of?mouth, brand reputation, competitive advantage, and technological turbulence do not significantly predict perceived marketing performance directly. These statistically non-significant paths clarify important boundary conditions: middle-income urban consumers who purchase durable goods, such as air conditioners, pay more attention to functional product attributes and value-for-money considerations than to reputational signals, online buzz, or environmental turbulence when they evaluate marketing success. Conclusions: The findings indicate that, in the air conditioner market in emerging urban settings, firms that emphasize product uniqueness and value-based pricing achieve superior perceived marketing performance, while reputational, e-WOM-related, and turbulence-related factors play more selective and context-dependent roles. Limitations: This study focuses on Medan City and perceived marketing performance, which narrows the generalizability of the findings to other regions, segments, and industries. Contributions: This study advances the strategic marketing literature by presenting an integrated model that identifies which strategic marketing drivers most effectively build competitive advantage and perceived marketing performance and by demonstrating when widely cited drivers exert weaker direct effects.
Beyond Convenience: Determinants of E-Wallet Adoption among Generation Z in Lubuk Linggau Herman Paleni; Arisky Adrinaldo; Ina Gayatri
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.v6i1.6405

Abstract

Purpose: This study examines the influence of perceived ease of use and risk perception on Generation Z’s behavioral intention to adopt e-wallet services by integrating the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB). Methodology: A quantitative approach was employed using survey data collected from 398 Generation Z respondents in Lubuk Linggau, Indonesia. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM), including the evaluation of measurement model reliability and validity, followed by structural model testing. Results: Perceived Ease of Use has a positive and significant effect on Generation Z's intention to adopt e-wallets, suggesting that simple, user-friendly systems encourage greater adoption. In contrast, risk perception had a significant negative effect, suggesting that concerns about security, privacy, and potential financial loss may reduce users' willingness to adopt e-wallets. Conclusions: Usability and perceived risk jointly influence Generation Z’s decisions to adopt digital payment technology. Limitations: This study was limited to Generation Z in Lubuk Linggau. Future research should include additional variables and broader samples to provide more comprehensive insights into digital payment adoption. Contributions: This study enriches the fintech adoption literature by highlighting the combined roles of usability and risk perception and offers practical insights for improving security, usability, and trust in digital payment systems.
Digital Transformation and Competitive Strategies of Nutmeg-Processing MSMEs: A SWOT–QSPM Analysis Marlinda Apriyani; Teguh Budi Trisnanto; Dian Nirmala Dewi
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.v6i1.6411

Abstract

Purpose: This study identifies key factors affecting the marketing competitiveness of nutmeg-processing MSMEs in Tanggamus Regency and formulates prioritized strategies using an extended SWOT–QSPM framework incorporating digital and institutional perspectives. Methodology: A descriptive quantitative approach was used, with data from semi-structured interviews with nine purposively selected experts in two nutmeg-producing sub-districts. IFAS–EFAS, SWOT, and QSPM were applied to determine and prioritize the strategies. Results: The IFAS (3.76) and EFAS (3.14) scores indicate a strong strategic position. Strengths in product quality, customer relationships, and skilled labor are constrained by limited capital, weak financial management, and a narrow marketing reach, whereas government support, digital expansion, and rising demand present key opportunities. The QSPM ranks digital market development (TAS = 13.64), product quality and innovation (TAS = 12.76), and distribution network expansion (TAS = 11.82) as priority strategies. Conclusions: Nutmeg-processing MSMEs can enhance their competitiveness by aligning their internal strengths with digital and institutional opportunities. Digital capability is a key driver, supported by strategies for digital adoption, innovation, collaboration, and managerial capacity building. Limitations: Limited to two sub-districts and subjective QSPM scoring, these findings lack generalizability. Future research should expand the sample size and utilize Fuzzy-AHP to enhance validity. Contributions: This study proposes a quantitative model that integrates strategy, digital transformation, and ecosystems, identifying digital expansion as a critical capability for rural MSMEs in agro-processing.
The Effect of Workload on Employee Performance at PT. Suryabumi Agrolanggeng Efrina Masdaini
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.v6i1.6418

Abstract

AbstrakTujuan: Penelitian ini bertujuan untuk menguji pengaruh beban kerja terhadap kinerja karyawan di PT. Suryabumi Agrolanggeng.Metodologi Penelitian: Penelitian ini menggunakan pendekatan asosiatif kuantitatif. Penelitian ini dilakukan di PT. Suryabumi Agrolanggeng dengan populasi 150 karyawan. Sampel sebanyak 60 responden ditentukan menggunakan rumus Slovin dengan tingkat kesalahan 10% dan dipilih melalui pengambilan sampel probabilitas dengan teknik pengambilan sampel klaster. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan uji validitas dan reliabilitas, analisis regresi linier sederhana, uji-t, dan koefisien determinasi dengan bantuan SPSS versi 26.Hasil: Hasil penelitian menunjukkan bahwa beban kerja berpengaruh signifikan terhadap kinerja karyawan. Hasil uji-t menunjukkan bahwa nilai t hitung (7,237) lebih besar dari nilai t tabel (1,6715) dengan tingkat signifikansi 0,000. Koefisien determinasi menunjukkan bahwa beban kerja menjelaskan 72,8% kinerja karyawan, sedangkan sisanya 27,2% dipengaruhi oleh faktor lain.Kesimpulan: Beban kerja secara signifikan memengaruhi kinerja karyawan. Beban kerja yang berlebihan dapat mengurangi kemampuan karyawan untuk menyelesaikan tugas secara efektif dan mencapai target kerja.Keterbatasan: Studi ini hanya berfokus pada beban kerja sebagai variabel independen yang memengaruhi kinerja karyawan.Kontribusi: Studi ini memberikan wawasan bagi perusahaan untuk mengelola beban kerja secara efektif guna meningkatkan kinerja karyawan.
The Effect of Competency Certification on Performance Mediated by Innovation Pungky Nanda Raras; Eka Travilta Oktaria; Iskandar A.A; Andala Rama Putra Barusman; Habiburahman Habiburahman
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.v6i1.6420

Abstract

Purpose: This study aimed to analyze the effect of competency certification on employee performance and examine the mediating role of innovation in strengthening this relationship. In the era of globalization and rapid technological advancement, organizations must continuously improve the quality of their human resources to remain competitive. Competency certification provides formal recognition of employees’ knowledge, skills, and professionalism. However, its impact on performance may be limited if not accompanied by innovative practices. Therefore, this study investigates whether innovation can function as a mechanism that enhances the effect of competency certification on employee performance. Methodology: This study used a quantitative approach with an explanatory research design. Data were collected through questionnaires distributed to 20 respondents with experience in competency certification. The data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS software to examine both direct and indirect relationships among variables. Results: The results indicate that competency certification positively and significantly affects employee performance, with a path coefficient of 0.662. Competency certification also positively affects innovation, with a coefficient of 0.416, and innovation influences performance, with a coefficient of 0.381. The mediation analysis shows that competency certification indirectly improves performance through innovation, with a value of 0.159, although the direct effect remains stronger. Conclusions: Innovation partially mediates the relationship between competency certification and employee performance. Limitations: This study was limited by its small sample size. Nevertheless. Contributions: This study contributes to the human resource management literature by highlighting the importance of integrating competency certification with innovation-oriented organizational practices.
Sustainability-Oriented Transformation in Archipelagic Maritime Transport Management Systems Okol Sri Suharyo; Ayip Rivai Prabowo; Eko Krisdiono
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.v6i1.6427

Abstract

Purpose: This study investigates sustainability-oriented transformation in archipelagic maritime transport systems by integrating technological innovation, environmental performance, and governance effectiveness into a unified framework. Methodology: This study employed a mixed-method approach that integrated bibliometric analysis, stakeholder survey analysis using Structural Equation Modelling (SEM), and system dynamics interpretation. The bibliometric dataset comprised 1,245 publications retrieved from the Scopus and Web of Science databases, and survey data were collected from 320 maritime stakeholders across Indonesia, the Philippines, and Japan. Results: The findings indicate that technological innovation significantly enhances environmental performance, and governance effectiveness strengthens maritime resilience. Environmental performance also serves as a mediating mechanism that links innovation and resilience. Furthermore, the simulation results demonstrate that integrated green investment and digitalization policies can substantially reduce maritime emissions and improve long-term system resilience. Conclusion: Sustainability transformation in archipelagic maritime systems requires simultaneous advancements in digital innovation, environmental governance, and institutional coordination. Limitations: This study is limited by its regional focus on Southeast Asian archipelagic systems and the use of cross-sectional survey data. Contribution: This research contributes an integrative sustainability framework that supports maritime policy development for resilient, low-carbon, and digitally connected maritime transport systems.
Resilient Maritime Governance: An Optimization Perspective on National Security and Strategic Management Logistics Ayip Rivai Prabowo; Eko Krisdiono; Okol Sri Suharyo
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.v6i1.6428

Abstract

Purpose: This study aims to develop an Optimization-Based Maritime Governance Resilience Framework (OMG-RF) that integrates maritime security, strategic logistics, and governance resilience into a unified decision-support model to strengthen national resilience in maritime-dependent states. Methodology: This study employs a quantitative operational research approach by combining the Analytic Hierarchy Process (AHP), Technique for Order Preference by Similarity to Ideal Solution (TOPSIS), multi-criteria decision-making, network optimization, and scenario-based simulation. An empirical evaluation was conducted using maritime traffic data, port performance indicators, and maritime disruption scenarios, including baseline, security disruption, logistics disruption, and combined disruption conditions. Results: The findings reveal that Maritime Domain Awareness and Logistic Network Robustness are the most influential determinants of maritime governance resilience. The optimized governance framework reduced security risks by 28%, decreased logistics disruption costs by 34%, and lowered systemic vulnerability by 31%. In addition, the proposed model improves the system recovery speed by approximately 37% under combined disruption scenarios. Conclusions: This study concludes that integrating optimization techniques into maritime governance significantly enhances resilience performance, improves maritime security continuity, and strengthens logistics network reliability under disruption conditions. Limitations: This study is limited by the use of secondary data sources and simulation experiments focused only on selected strategic maritime corridors, which may restrict broader generalizations across different maritime environments. Contributions: This study proposes a comprehensive optimization-based maritime governance framework that quantitatively integrates governance maturity, logistics resilience, and national security into a unified analytical model for evidence-based maritime policymaking.

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