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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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Determinants of Cryptocurrency Adoption: The Role of AI, Financial Literacy, and Technological Awareness Ninik Churniawati; Renita Selviana; Muhammad Mashudi Azrullah
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.v6i1.6436

Abstract

Purpose: This study aimed to analyze the influence of technological awareness, financial literacy, Artificial Intelligence (AI), and personal innovation on the intention of the millennial generation in Pasuruan Regency to adopt cryptocurrencies and to explain the role of these factors in driving the acceptance of new technologies. Methodology: The research method involved 371,975 millennials in Pasuruan Regency, with a sampling technique using the Slovin formula with a margin of error of 5%. Data analysis was carried out using the Partial Least Squares (PLS) approach using WarpPLS 8.0 software. Results: The results of the study show that technological awareness, AI, and personal innovation have an impact on spirit is significant for behavioral intentions, while financial literacy has no direct influence on intentions but is proven to be significant for personal innovation. Conclusions: Technology awareness is a dominant factor in shaping crypto adoption intentions, both directly and through AI, whereas personal innovation strengthens the relationship. Limitations: This study focused solely on millennials in Pasuruan Regency. The variables used were limited to technological awareness, financial literacy, AI, and personal innovation. Other external factors, such as government regulations, market conditions, and individual psychological aspects, have not been investigated. Contributions: This research contributes theoretically by expanding the understanding of the influence of psychological factors, financial literacy, and digital technology on cryptocurrency adoption, and practically provides recommendations to accelerate adoption among the millennial generation by strengthening literacy, technological awareness, and optimizing AI to encourage smart, safe, and sustainable investment decisions.
Accounting Capability and MSMEs’ Access to Government Programs in the TTU-Oecusse Border Region Margareta Diana Pangastuti; Ernestina Lika; Bernadus Ghawa Rado
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.v6i1.6462

Abstract

Purpose: This study examines the effect of accounting capability comprising accounting literacy, financial record-keeping practices, and the use of accounting information on Micro, Small, and Medium Enterprises (MSMEs) access to government programs in the Indonesia-Timor Leste border region, particularly in the North Central Timor Regency. Methodology: This study employs a quantitative explanatory approach using data from 100 MSME actors selected through purposive sampling in Indonesia. The data were analyzed using multiple linear regression to assess the partial and simultaneous effects of each dimension of accounting capability on access to government programs. Results: The findings indicate that all dimensions of accounting capability positively and significantly affect MSMEs’ access to government programs. Among these, financial record-keeping practices emerged as the most dominant factor, highlighting the critical role of practical financial management. Conclusions: Accounting capability plays a crucial role in enhancing MSMEs’ integration into public policy systems in border regions. In particular, the ability to maintain consistent financial records is more decisive than conceptual understanding or information utilization. Limitations: This study is limited to the border area of North Central Timor Regency and the Oecusse enclave of Timor Leste and does not incorporate other influencing factors, such as technological access and institutional support. Contributions: This study contributes to the literature by integrating Institutional Theory and the Resource-Based View to explain MSMEs’ access to government programs. It also provides context-specific empirical evidence from a border region, offering policy-relevant insights for improving MSME inclusiveness and sustainability.
Determinants of Governance and Financial Reporting Performance: Budget Participation, Supervision, and Leadership Style Husmaruddin Husmaruddin; Salju Salju; Goso Goso; Junaidi Junaidi
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.v6i1.6478

Abstract

Purpose: This study aims to examine the effects of budget participation, budget supervision, and leadership style on governance and local government financial reporting performance in South Sulawesi, Indonesia. Methodology: This quantitative study was conducted in 24 regencies and cities in South Sulawesi, Indonesia. Data were collected through a questionnaire survey involving 382 respondents consisting of budget authorities from Regional Government Work Units (SKPD) and members of Regional People's Representative Council (DPRD). The data were analyzed using Structural Equation Modeling (SEM) with AMOS 22 and SPSS 22 to test the research hypotheses. Results: The findings indicate that budget supervision significantly improves governance, and leadership style significantly enhances financial reporting performance. Governance also has a positive effect on financial reporting performance and mediates the predictor effect of budget participation, budget supervision, and leadership style on local government financial reporting performance. However, budget participation does not have a significant direct influence on governance or financial reporting performance. Conclusions: Effective supervision and adaptive leadership are important determinants of strengthening governance and improving the quality of financial reporting in local governments. Limitations: This study is limited to local governments in South Sulawesi and relies on self-reported questionnaire data, which may limit its generalizability. Contributions: This study contributes to the public sector accounting and governance literature by providing empirical evidence on the role of participatory budgeting, supervision, and leadership in improving governance quality and financial reporting performance, offering practical insights for policymakers and public sector institutions.
Are Younger CEOs Better for Sustainability? Moderating Roles of Education and Experience in Emerging Markets Ria Karina; Teddy Jurnali; Anderson Anderson; Erna Wati
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.v6i1.6482

Abstract

Purpose: This study aims to examine the effect of young Chief Executive Officer (CEO) on sustainability performance and investigate the moderating roles of CEO education and experience. Methodology: This study employs a quantitative research approach using panel data from companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sample consists of 189 companies that published annual and sustainability reports, resulting in 128 firm-year observations that were analyzed using StataMP 17 and panel regression analysis. Results: The findings show that young CEOs do not directly improve sustainability performance. However, CEO education and international experience strengthen their ability to implement sustainability-oriented strategies. Conclusions: This study concludes that the effectiveness of young CEOs in enhancing sustainability performance depends on the quality of their managerial human capital, particularly their education and international experience. These findings support the Upper Echelons Theory by demonstrating that executive characteristics shape sustainability-related strategic decisions. Limitations: This study may face selection bias because it only includes firms that published both annual and sustainability reports during 2019–2023, potentially excluding less-transparent firms. In addition, the use of quantitative methods limits the deeper exploration of qualitative factors such as CEO values, stakeholder pressure, and organizational culture. Contributions: This study extends Upper Echelons Theory by examining the moderating effects of CEO education and international experience on the relationship between young CEOs and sustainability performance. The findings provide practical insights for firms and policymakers in developing effective sustainability leadership strategies.
Determinants of FinTech Use Behavior: The Role of Behavioral Intention and Government Support Candy Candy; Doreen Angelina; Hesniati Hesniati
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.v6i1.6492

Abstract

Purpose: This study examines the factors influencing Financial Technology (FinTech) use behavior among Generation Z in Indonesia by analyzing the role of behavioral intention as a mediator and government support as a moderator. Methodology: A quantitative approach was employed using a survey of 433 Generation Z FinTech users in Indonesia. Data were collected through an online questionnaire and analyzed using Partial Least Squares Structural-Equation Modeling (PLS-SEM) with SmartPLS. Results: The findings indicate that Attitude, trust, and privacy concerns significantly influenced behavioral intention. In addition, attitude, trust, and behavioral intention significantly affect use behavior, whereas privacy concerns do not directly influence use behavior. Behavioral intention also mediates the relationships between attitude, trust, privacy concerns, and use behavior. Interestingly, government support negatively moderates the relationship between behavioral intention and use behavior, suggesting that stronger external support systems may reduce the dependence of FinTech use on individual intentions alone. Conclusions: Behavioral intention plays an important role in translating psychological factors into actual use behavior. Meanwhile, government support shapes FinTech adoption through external, structural, and institutional support mechanisms. Limitations: This study is limited by the use of a survey method and a limited number of variables, which may not fully represent all factors influencing FinTech use behavior. Contributions: This study contributes to the development of technology acceptance research by integrating psychological and external factors into a single model. The findings also provide practical insights for policymakers and FinTech companies in improving digital financial service adoption among Generation Z.
Prioritizing Sustainability Performance through Importance Performance Map Analysis in State Enterprises Agung Dinarjito; Sri Widiyastuti; Darmansyah Darmansyah; Suratno Suratno; Syahril Djadang
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.v6i1.6518

Abstract

Purpose: This study evaluates the sustainability performance of State-Owned Enterprises (SOEs) (SOEs) using Importance-Performance Matrix Analysis (IPMA), focusing on Green Intellectual Capital (GIC), Green Organizational Identity (GOI), and Green Innovation (GI). Methodology: The study employs Structural Equation Modeling-Partial Least Squares (SEM-PLS) with data collected from 227 managerial respondents across Indonesian SOEs. SmartPLS version 4 was used for data analysis. Results: The results show that GIC and GI significantly enhance sustainable performance. IPMA indicates that several Green Human Capital (GHC) and Green Structural Capital (GSC) indicators such as environmental competencies, training, leadership support, Research and Development (R&D) investment, and environmental management systems are highly important but underperforming. Meanwhile, GI demonstrates both high importance and strong performance in supporting sustainability outcomes. Conclusions: GIC and GI are the main drivers of SOEs sustainability performance. Although the GOI has a relatively weaker direct effect, it remains important for supporting sustainability-oriented practices. The findings suggest that SOEs should prioritize environmental training, employee competency development, R&D investment, and environmental governance to improve sustainability performance. Limitations: This study is limited by its cross-sectional design, reliance on self-reported questionnaire data, and focus on Indonesian SOEs, which may limit the generalizability of its findings. Contributions: This study contributes to the sustainability literature by integrating SEM-PLS and IPMA to identify the importance of sustainability drivers and priority areas for managerial improvement. The findings provide practical guidance for SOEs managers and policymakers to allocate resources to enhance sustainability performance.
Digital Financial Literacy and Green Fintech Adoption Enhancing Sustainable MSME Financial Performance Based on SDGs Heni Purwantini; Hasirun Hasirun; Juli Handayani; Meliana Cintia Sari
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.v6i1.6556

Abstract

Purpose: This community service-based study examines the implementation of Digital Financial Literacy and Green Fintech Adoption programs to improve the Sustainable Financial Performance of MSMEs in Indonesia within the Sustainable Development Goals (SDGs) framework. Methodology: A quantitative survey approach was applied, involving 600 MSMEs across several Indonesian provinces. Community empowerment activities include digital financial literacy assistance, green fintech education, and sustainability-oriented business mentoring. Data were analyzed using the SEM-PLS with SmartPLS 3.0. Results: The findings indicate that Digital Financial Literacy and Green Fintech Adoption positively and significantly improve Sustainable Financial Performance. Sustainable Business Practices mediate the relationship between digital capabilities and financial performance, while Government Support strengthens the relationship between sustainable practices and financial outcomes. Conclusions: Community service interventions focusing on digital financial capability development, green fintech utilization, and sustainability-oriented business mentoring effectively enhance MSMEs’sustainable financial performance. Government support also strengthens the effectiveness of sustainability programs. Limitations: This study is limited by its cross-sectional design and self-reported data from MSMEs that participated in digital financial service programs. Contributions: This study extends the Dynamic Capabilities Theory in the context of community empowerment, digital finance, and sustainable MSME development while providing practical implications for policymakers and MSME practitioners.
Environmental, Social, and Governance Investment Decisions Among Students: Partial Least Squares and Machine Learning Analysis Bill Pangayow; Juliana Waromi; Cornelia Matani; Yubelina Mamoribo
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.v6i1.6564

Abstract

Purpose: This study aims to explore the factors influencing university students' interest in investing in companies that prioritize Environmental, Social, and Governance (ESG) principles in Indonesia, focusing on financial literacy, ESG awareness, subjective norms, and ESG risk perceptions. Methodology: A quantitative approach was employed using survey data collected from 104 accounting students at two public universities. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) and machine learning-based PLS regression, providing both causal inference and predictive modeling. Results: The study found that ESG awareness and subjective norms were the strongest predictors of students' interest in ESG investments. Financial literacy and ESG risk perception had weaker influences. PLS-SEM yielded an R² of 0.653, while PLS the regression showed an average R² of 0.482. Conclusions: ESG awareness and subjective norms are critical in shaping students' investment behavior, with ESG education in curricula and leveraging social influence being crucial to This promotes sustainable investment decisions. Financial literacy alone did not significantly affect ESG investment interest. Limitations: The study is limited by its sample size, which only includes students from two universities, and its cross-sectional design, restricting generalizability and the examination of changes over time. Contributions: This research provides a novel framework for understanding ESG investment behavior by integrating PLS-SEM and machine learning-based PLS regression, contributing to both theoretical insights and practical implications for promoting sustainable investment practices.
A Process-Based Vulnerability Assessment Model for Accounting Data Security in Microfinance Institutions Anita Wijayanti; Massila Kamalrudin; Kartika Hendra Titisari
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.v6i1.6568

Abstract

Purpose: This study aims to examine how accounting data vulnerabilities emerge and how vulnerability assessment is practiced in microfinance institutions, as well as to develop a context-based vulnerability assessment model. Methodology: This research was conducted in Surakarta, Indonesia, involving Rural Banks, Islamic Rural Banks, and savings and loan cooperatives. A multi-case qualitative approach was used through semi-structured interviews, focus group discussions, and document analysis. Data were analyzed using thematic analysis to identify patterns of vulnerability and assessment practices. Results: The findings show that accounting data vulnerabilities are influenced by technical limitations, human resource constraints, weak governance, and short-term managerial decisions. Vulnerability assessment practices are mostly reactive, informal, and not well integrated into organizational processes. Conclusions: The study proposes a process-based vulnerability assessment model consisting of four stages: capacity-based identification, vulnerability evaluation, managerial decision integration, and organizational learning, positioning vulnerability assessment as an iterative socio-technical process. Limitations: The study is limited to a small number of cases within a single regional context and mainly reflects internal organizational perspectives. Contributions: This study contributes to accounting information systems and cybersecurity research by providing a practical and context-sensitive framework for microfinance institutions, offering insights for managers, regulators, and policymakers to strengthen accounting data security and organizational resilience.
Determinants of Village Financial Fraud: The Mediating Role of Accountability Practices Halkadri Fitra; Rino Dwi Putra; Dewi Pebriyani; Diva Putri Meisya
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.v6i1.6597

Abstract

Purpose: This study aims to examine the determinants of village financial fraud by integrating individual, organizational, and governance perspectives, with a particular focus on the mediating role of accountability. Methodology: This study employed a quantitative explanatory approach to examine the causal relationships. Data were collected through structured questionnaires distributed to village government officials, with a population of 440 respondents and a purposive sample of 210. The data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) to assess the direct and indirect relationships among the variables. Results: The findings show that internal control systems, competence, and the morality of officials significantly reduce fraud in village financial management, while performance pressure has no significant effect. In addition, internal control systems, performance pressure, competence, and the morality of officials significantly influence accountability. Accountability practices were also found to mediate the effects of internal control systems, competence, and the morality of officials on fraud reduction, but did not mediate the effect of performance pressure on fraud reduction. Conclusions: This study concludes that fraud prevention in village governance requires not only strong control systems and competent human resources but also the effective institutionalization of accountability practices as a governance mechanism. Limitations: This study is limited by its cross-sectional design and reliance on self-reported data, which may affect causal interpretation and introduce potential response bias in the results. Contributions: This study contributes to the literature by proposing an integrative multilevel model that positions accountability as a mediating mechanism, thereby providing a more comprehensive understanding of fraud prevention in the public sector, particularly in the context of village governance.

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