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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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The Determinants of Investment Decision on High-Risk Asset: A Cross-Generational Perspective Isnaini Nuzula Agustin; Jefri Ariffendi; Novita Ratna Satiti; Ria Karina
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.v6i1.6670

Abstract

Purpose: This study investigates the determinants of investment decisions in high-risk assets across generational cohorts in Indonesia, focusing on the roles of overconfidence and gambler’s fallacy. Methodology: Using survey data from 340 individual investors, Partial Least Squares-Structural Equation Modeling (PLS-SEM) was employed to examine direct and mediating relationships, including cross-generational comparisons. Results: The results indicate that overconfidence and gambler’s fallacy significantly increase risk propensity while reducing financial literacy, both of which subsequently influence investment decisions. Risk propensity serves as a positive mediator, whereas financial literacy functions as a negative mediator, suggesting that cognitive biases may weaken the rational application of financial knowledge to gambling decisions. Cross-generational differences were also observed, with varying relationship strengths across the age groups. Conclusions: This study concludes that behavioral biases are critical determinants of investment decisions in high-risk assets among Indonesian investors, whereby younger generations tend to be more influenced by heuristic-driven biases in digital investment environments, whereas older generations display more experience-based decision patterns. Limitations: This study is limited by its focus on Indonesian investors, which may reduce generalizability across broader contexts, and its reliance on self-reported data and cross-sectional design. Contributions: By integrating Prospect Theory, the Theory of Planned Behavior, and Human Capital Theory in an emerging market context, this study contributes to the behavioral finance literature by identifying the dual and asymmetric mediating roles of risk propensity and financial literacy in shaping investment decisions across generations.
Self-Efficacy and Family Support in Female Hospital Employee Turnover Intention Kadek Julia Praba Dewi; Agus Wahyudi Salasa Gama; I Gusti Ayu Imbayani
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.v6i1.6712

Abstract

Purpose: This study examines turnover intention among female hospital employees by explaining how work-family conflict and job stress influence the intention to leave through self-efficacy and family organizational support. Methodology: This study used a quantitative survey design at Rumah Sakit Umum Daerah (RSUD) Wangaya Denpasar City, Bali, Indonesia. The population comprised 729 female employees, and 259 respondents were selected using Slovin’s formula. Data were collected using structured questionnaires, supported by interviews and documentation. The model was analyzed using SmartPLS 3.0 via partial least squares structural equation modeling. Results: Work-family conflict and job stress negatively affected self-efficacy and positively affected turnover intention. Self-efficacy negatively affected turnover intention and partially mediated the effects of work-family conflict and job stress. Family organizational support moderated several paths, although it did not significantly moderate the effect of job stress on turnover intention. Conclusions: Female hospital employees are more likely to consider leaving when role conflict and job stress reduce their confidence in managing work demands. Limitations: The study used cross-sectional data from one public hospital; therefore, causal claims and generalization remain limited. Contributions: This study contributes to human resource management by integrating psychological and organizational mechanisms to explain turnover intention among female healthcare employees.
The Intervening Role of Knowledge and Perceived Value in Relationship of Product Packaging and Purchase Intention Sari Lestari Zainal Ridho; Habsah Haji Mohamad Sabli; Sunanto Sunanto; Ardelia Suharmanto; Rio Permata; Hengky Rosadi; Tuti Dwi Patmayanti
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.v6i1.6837

Abstract

Purpose: This study examines the mediating roles of knowledge and perceived value in the relationship between product packaging and purchase intention within Indonesia's creative economy and business sustainability.Research Methodology: A quantitative cross-sectional survey using SEM-PLS (WarpPLS 8.0) involved 150 consumers in Palembang, Indonesia, who purchased packaged products between February and April 2025. The measurement model demonstrated adequate reliability and validity.Results: Product packaging significantly influenced knowledge (? = 0.553, p < 0.001), perceived value (? = 0.576, p < 0.001), and purchase intention (? = 0.279, p = 0.008). Perceived value significantly increased purchase intention (? = 0.519, p < 0.001), whereas knowledge showed no significant direct effect (? = 0.057, p = 0.318). The combined indirect effect was significant (? = 0.330, p = 0.002), and the model explained 57.5% of the variance in purchase intention (R² = 0.575).Conclusions: Perceived value is a stronger mediator than knowledge, suggesting that value-oriented packaging strategies are more effective than information-based approaches in encouraging purchase intention.Limitations: The study is limited to consumers in Palembang and uses a cross-sectional design, limiting causal inference and broader generalization.Contributions: This study extends the Stimulus Organism Response (SOR) framework by clarifying the distinct mediating roles of knowledge and perceived value while providing practical implications for packaging strategies in Indonesia's creative economy.
Pengaruh Self-Efficacy, Quality of Work Life dan Kompensasi terhadap Retensi Karyawan PT. Antaran Sukses Express di Kota Tangerang Novi Aisyah; Dewi Puspaningtyas Faeni
Studi Akuntansi, Keuangan, dan Manajemen Vol 1 No 1 (2021): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v1i1.395

Abstract

Purpose: This research aimed to examine the effect of Self-Efficacy, Quality of Work Life and Compensation on Employee Retention. This study aimed to see how large the correlation of the three exogenous variable factors on Employee Retention at PT Antaran Sukses Express Tangerang. Research Methodology: The sampling in this research uses a simple random sampling technique, with the number of respondents as many as 100 employees. The technique of methodology used is with the distribution of questionnaires and the statistical testing tool used is SMARTPLS 3.0. Results: The results of this study show that Self-Efficacy (0,207), Quality of Work Life (0,398) and Compensation (0,382) were positively and significantly influential on Employee Retention. Based on the R Square test, it has been indicated that the level of Self-Efficacy, Quality of Work Life and Compensation affect the Retention of Employees to 79.3%, while the remaining 20.7% is affected by other variables outside this study.
Analisis Pengaruh Work from Home, Digital Platform dan Aplikasi Rapat Online terhadap Produktivitas Kerja pada PT. Telkom Akses di Jakarta Barat Dwi Hafifah Perdiyanti; Dewi Puspaningtyas Faeni
Studi Akuntansi, Keuangan, dan Manajemen Vol 1 No 1 (2021): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v1i1.396

Abstract

Purpose: This research aimed to analyze the impact of Work from Home, Digital Platform, and Online Meeting Applications on Work Productivity. This research aimed to observe the correlation of the three factors of exogenous variables towards work productivity. Research Methodology: Sampling in this study used Random Sampling Techniques by spreading questionnaires to PT Telkom Access - West Jakarta towards 100 people. It shows that the population of PT Telkom Access - West Jakarta are 984 people. The methodology used to collect data was with the distribution of questionnaires. The statistical test tool utilized was SmartPLS 3.0. Results: Based on the results, the study shows that Work from Home positively affects work productivity, the Digital Platform positively affects work productivity, and the Online Meeting Applications positively affects Work Productivity.
Pengaruh Current Ratio, Return on Equity, Debt to Equity Ratio dan Ukuran Perusahaan terhadap Price Book Value Witri Aryani; Mia Laksmiwati
Studi Akuntansi, Keuangan, dan Manajemen Vol 1 No 1 (2021): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v1i1.397

Abstract

Purpose: This study aimed to determine the effect of CR, ROE, DER and Company Size on PBV of Public Companies in Chemical Sub Sector Listed on the Indonesia Stock Exchange Period 2013-2017. Research Methodology: The sampling technique used was a purposive sampling method. The researched population was 11 companies and the samples used were 8 Public Chemical Sub Sector Companies Listed on the Indonesia Stock Exchange. The data used was multiple linear regression analysis, tested using the Statistical Package for the Social Science (SPSS) and Microsoft Excel 2016. In addition, the data used were secondary data in the form of complete financial statements during the 2013-2017 period. Results: The study results indicate that the DER variable has a positive and significant effect on PBV. Company Size has a positive and significant effect on PBV. In contrast, the CR and ROE variable do not affect the PBV.
Pengaruh Total Asset Turnover, Debt to Equity Ratio, Return on Asset, Firm Size dan Cash Ratio terhadap Dividend Payout Ratio pada Perusahaan yang Tergabung dalam Indeks Kompas-100 di Bursa Efek Indonesia Periode 2013-2018 Wandi Jackson; Mia Laksmiwati
Studi Akuntansi, Keuangan, dan Manajemen Vol 1 No 1 (2021): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v1i1.398

Abstract

Purpose: This study aimed to determine the effect of total asset turnover, debt to equity ratio, return on assets, firm size and cash ratio on dividend payout ratio in companies included in the Kompas-100 Index on the Indonesia Stock Exchange 2013-2018. Research Methodology: Purposive sampling was used to collect data. Based on the criteria established and obtained, samples from ten public companies in the index Kompas-100 representing the total number of up to 100 companies were obtained. The testing of hypotheses was used as the instrument for analysis, processed through SPSS version 20 and Microsoft Excel 2010. Results: This study indicates that FS has a negative and significant influence on the DER, while the TATO, DER, ROA, and CR do not influence the DPR.
Analisis Pengaruh Corporate Governance dan Kualitas Audit terhadap Integritas Laporan Keuangan pada Perusahaan Manufaktur Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Periode 2012-2017 Ambar Purwantiningsih; Desy Anggaeni
Studi Akuntansi, Keuangan, dan Manajemen Vol 1 No 1 (2021): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v1i1.399

Abstract

Purpose: The integrity of financial statements is the correctness of the information contained in financial statements that describe the actual condition of the company. This study examined the influence of Corporate Governance, which was proxied by Institutional Ownership, Managerial Ownership, Independent Commissioners, Audit Committees and the effect of Audit Quality on the Integrity of Financial Statements. Research methodology: The population in this study were 13 Manufacturing and Automotive Sub Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2012-2017 period. The sample selection technique used was purposive sampling and obtained six companies that met the researcher's criteria. The data analysis method used in this study is multiple linear regression analysis using SPSS version 25.0 for windows. Results: The results show that institutional ownership, managerial ownership, independent commissioners, and audit quality have a positive and significant effect on the integrity of financial statements, while the audit committee has no effect on the integrity of financial statements.
Work Life Balance, Peningkatan Karir dan Tekanan Kerja terhadap Produktivitas: Kasus pada Lembaga Sertifikasi Profesi P3 Pembangun Penyuluh Integritas Bangsa Dewi Puspaningtyas Faeni; Ratih Puspitaningtyas; Ravindra Safitra
Studi Akuntansi, Keuangan, dan Manajemen Vol 1 No 1 (2021): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v1i1.602

Abstract

Purpose: This study examined variables aimed at examining work-life balance, Career Improvement and work pressure towards productivity. Research methodology: This study was conducted on employees of LSP P3 PIB, examining of what is the correlation between the correlations of the three exogenous variable factors towards productivity as an endogenous variable. Sampling in this research was calculated using the Slovin formula using the Simple Random Sampling. The Respondents are 105 people, rounded up to 100 people. The respondents were employees of LSP P3 PIB. The methodological technique used for data collection is by distributing questionnaires from the firsthand source or Primary Data. The statistical test tool used is SmartPLS 3. Results: The conclusion of this study demographically, the majority of the respondent are women. The outcome of this research is that work-life balance (0.351) positively and significantly affects productivity, while Career (0.309) has a significantly positive effect, and stress (0.294) has a significant positive effect on productivity. Limitations: The limitation is that it is only conducted on variables that are studied and excluding other external variables with a limited number of respondents in less than one year. Contribution: The organization be more aware of the employees’ working engagement by supporting the employees to adjust their work schedule that is Work-Life Balance for their productivity.
Fenomena Kekuatan Laba di Masa Covid-19: Suatu Pengujian Keputusan Pembiayaan Utang dan Tindakan Penghindaran Pajak Elia Rossa
Studi Akuntansi, Keuangan, dan Manajemen Vol 1 No 2 (2022): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v1i2.729

Abstract

Purpose: This study aims to determine the effect of debt financing decisions and tax avoidance actions on earnings power during the COVID-19 period. Method: The sample of this study uses the property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2020. The sample determination uses the purposive sampling method, so that this study obtains a final sample of 33 issuers. The analytical tool used to test the hypothesis is eviews version 11. Results: This study finds that debt financing decisions and tax avoidance have a negative and significant effect on earnings power during the COVID-19 period. Limitations: This study found that debt financing decisions and tax avoidance measures can only affect profit strength during the Covid-19 period by 14,07%. This condition shows that there are other variables that can affect the phenomenon of earnings power during the Covid-19 period, but are not included in this study. In addition, this study is limited to using a final sample of 33 companies out of a total of 77 companies in the property and real estate sub-sector due to the large number of issuers who suffered losses during the COVID-19 period. Contribution: to companies belonging to the property and real estate sub-sector as a form of evaluation of low earning power that can be influenced by debt financing decisions and tax avoidance actions. In addition, this study can also be used as a reference for companies that have the potential to experience a crisis in deciding whether or not to take action to finance debt and even avoid tax. This study also seeks to fill the void of previous studies which were still limited to examining the effect of debt financing decisions and tax avoidance measures on profit strength during the Covid-19 period by involving the property and real estate sub-sectors that had the most impact on the Covid-19 condition.

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