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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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Flexible Working of Place dan Stres Kerja terhadap Kinerja Karyawan dengan Perspektif Self Determination Theory: Studi Kasus pada Perusahaan Sewa Alat Berat di Kota Bandung Ganjar Garibaldi; Neneng Hayati
Studi Akuntansi, Keuangan, dan Manajemen Vol 2 No 2 (2023): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v2i2.1599

Abstract

Purpose: This study aims to determine the effect of the variables: Flexible Working; Job Stress; on Employee performance, with the perspective of Self Determination Theory. Method: The research method used is causal associative using questionnaires and survey research methods which are part of a quantitative study with a sample of 60 respondents. The analysis in this study uses descriptive statistics, validity test, reliability test, classical assumption test, multiple linear regression, correlation coefficient, coefficient of determination, and hypothesis testing. Results: Write only the results of research. The results showed that flexible working of place is in the medium category and work stress is in the high category, and employee performance is in the low category. Limitations: The limitations of this study are the lack of influence of exogenous variables that are not dominant enough in predicting employee performance with flexible work arrangements that have been carried out, and for further research it is necessary to add relevant exogenous and intervening variables such as: leadership, and employee involvement as a human factor from a different perspective. Wider. Contribution: The contribution of this research can be useful for practitioners in the world of work so that they can add to the basis for making decisions in work practice.
Pengaruh Kinerja Keuangan dan Nilai Pasar terhadap Harga Saham: Studi pada Perusahaan yang Secara Konsisten Terdaftar sebagai Indeks LQ45 Selama 2020-2021 Amalia Savitri; Dahlia Br. Pinem
Studi Akuntansi, Keuangan, dan Manajemen Vol 2 No 1 (2022): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v2i1.1651

Abstract

Purpose: Assessment of the company's financial performance often uses financial ratios, because financial ratios can provide information on the company's past and current financial condition. Information about financial performance has quite an effect on stock prices because it can provide an overview of the condition of the company as a whole, not only in terms of profit but in terms of assets, debt, capital, and others. This study aims to examine and analyze the effect of financial performance as assessed by Profitability, Liquidity, Solvency, and Market Value, effect on Stock Prices, because there are differences between actual and theoretical data, and there are research gaps in previous studies. The objects of this study are companies listed on the LQ 45 in the 2020-2021 period by disclosing and presenting the required data consistently registered as the LQ45 Index during the 2020-2021 period. Method: used in selecting objects in this study was purposive sampling involving 40 LQ 45 companies listed on the Indonesia Stock Exchange. The data used was panel data regression, and the Chow and Hausman tests were used to select the best test model. Result: The results showed that based on the t-test the results were obtained: the financial performance variables assessed using Profitability, Liquidity and Solvency had no effect on Stock Prices where sig > 0.05 and Market Value Variables had an effect on Stock Prices because sig < 0.005. Contribution: This information is needed by potential investors because the decision to invest requires a thorough analysis to avoid losses.
Analisis Faktor yang Memengaruhi Keputusan Agresivitas Transfer Pricing Ali Sandy Mulya
Studi Akuntansi, Keuangan, dan Manajemen Vol 2 No 1 (2022): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v2i1.1652

Abstract

Purpose: To analyze the factors that influence a company's decision to carry out transfer pricing aggressiveness. The factors used in this research are profitability, capital intensity ratio, executive risk preference, transfer pricing aggressiveness, and tax burden. Method: The method used in this study is a quantitative research method. The research data uses secondary data, which is obtained from financial reports. The analytical method used in this study is path analysis using Warp Partial Least Squares. Result: All factors used in this study have no effect on transfer pricing aggressiveness, including those mediated by the tax burden. Except for executive risk preferences which directly affect the aggressiveness of transfer pricing. Executives who have a risk taker preference have more courage in determining a policy even though the risk is high. However, risk takers with their courage are also required to generate higher cash flows. This is done to balance the risks arising from the courage to take an action or decision. Among the various executive decisions is the decision to carry out aggressive transfer pricing. One of the ways that executives do this is by placing trusted people who have the expertise to observe and create tax avoidance schemes according to the wishes of the executive (Dyreng et al., 2010). Limitations: This study only uses secondary data from manufacturing companies whose answers do not yet show the overall condition of companies in Indonesia Contribution: Companies should consider carefully if they want to carry out aggressive transfer pricing legally and in accordance with applicable tax regulations
Analisis Kebijakan Dampak Penyesuaian Harga BBM Bersubsidi untuk Nelayan Iluh Yuliarti; Restiana Panggabean; Habibah Lailatul Farida; Arifin Sutomo Gulo
Studi Akuntansi, Keuangan, dan Manajemen Vol 3 No 1 (2023): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v3i1.1667

Abstract

Purpose: The purpose of this research was conducted in order to be able to immediately respond to the policy impact of the increase in fuel prices and to compare fuel prices before and after the stipulation of a fuel price increase. Methodology: The research method used in this research is qualitative research. The data used in this study are primary and secondary data. Secondary data was obtained according to respondents/research samples which were purposively influenced (purposive sampling) including: fishermen in various types of vessels of various sizes. Secondary data was obtained according to research reports, study reports, and data from various related agencies. The data is tabulated and then analyzed narratively and then presented in the form of tables. Results: The results of the study explained that the adjustment of fuel prices had a very large influence on operational costs and business profits. Across all ship sizes, an increase in fuel prices will increase the cost of operating a business or reduce the profitability of a business. Changes in fuel prices, especially diesel fuel, have positive or negative effects on business people, especially fishermen, a decrease in fuel prices has the potential to increase the level of profit received or vice versa, an increase in fuel has the potential to reduce business profit levels. Limitation: The drawbacks of this research are the limited time in searching for primary data in this study, and also the limitations of the place in conducting this research, the place for conducting this research is only done in one place. Contribution: The results obtained through this research can be used as a government consideration in making decisions and can also be used as a reference for future research.
Peningkatan Literasi Keuangan dan Kepedulian Ekonomi Anak berbasis Pretend Play bagi Orang Tua Akhmad Suyono; Nurhuda Nurhuda; Merlina Sari
Studi Akuntansi, Keuangan, dan Manajemen Vol 3 No 1 (2023): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v3i1.2252

Abstract

Purpose: The level of financial literacy of the Indonesian people is still relatively low, making it necessary for citizens to have an increase in financial literacy. This is especially so for children, because this consumptive behavior is starting to be imitated by children along with the increasing number of advertisements on TV and social media. This community service activity (PKM) aims to provide financial literacy assistance to young children by using the pretend play method which is very appropriate for the stages of early childhood development in order to increase the habit of saving money Methodology: This activity was carried out using mentoring and socialization methods as well as a grand launching of books and financial literacy media Result: The event ran smoothly and was full of appreciation from the participants who attended. The context of play makes children happy in learning activities which will have an impact on increasing children's interest in learning. So, with an increase in children's interest in learning, it is hoped that the child's initiative will emerge in carrying out activities related to what is being studied. Limitations: Teach children to love saving Contribution: Parents are able to understand how important financial literacy is for early childhood and know the pretend play learning method in teaching financial literacy to children. In addition, this assistance can increase efforts to like to save in early childhood
Analisis Fundamental untuk Menilai Saham dengan Metode Valuasi Relatif terhadap Keputusan Investasi Candra Gunawan; Nesti Hapsari
Studi Akuntansi, Keuangan, dan Manajemen Vol 3 No 1 (2023): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v3i1.2285

Abstract

Purpose: The purpose of this study is to determine the condition of a food and beverage company's stock price in an undervalued (cheap) or overvalued (expensive) position so that it can make investment decisions. Research methodology: This research methodology uses a quantitative descriptive method. The sampling technique used was purposive sampling based on criteria. Then obtained eight research samples including CEKA, ICBP, INDF, MYOR, ROTI, SKLT, ULTJ, and DLTA. For data collection techniques in this study using the documentation method and data analysis was performed manually using Microsoft Excel. Results: The results of stock valuation using the PER, PBV and PSR methods on average show that the company is in overvalued condition, including ICBP, MYOR, ROTI, ULTJ, SKLT and DLTA shares, so a good investment decision is to sell. Meanwhile, shares of CEKA and INDF companies have an average calculated value of undervalued (cheap) so the right investment decision is to buy these shares. Limitations: This study only uses six financial ratio scales to see company performance and share valuation using only relative valuation methods such as PER, PBV and PSR. Contribution: This research can be a good reference source for investors in making investment decisions, especially those who want to invest their funds in stocks. In addition, the company is expected to be able to provide evaluation information on the company's financial performance. So it can bring potential investors to invest and gain loyalty to the company.
Pengaruh Modal Usaha, Tenaga Kerja dan Lama Usaha terhadap Pendapatan Sentra Tahu di Desa Ledok Kulon Kecamatan Bojonegoro Etha Lorenza Grendwipradita; Muhammad Yasin
Studi Akuntansi, Keuangan, dan Manajemen Vol 3 No 1 (2023): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v3i1.2303

Abstract

Purpose: The purpose of this study is that there is an influence of business capital, labor, and length of business on the income of the tofu center business in Ledok Kulon Village, Bojonegoro Regency. Methodology: This study uses quantitative methods with data collection techniques of questionnaires, interviews, and documentation. The method used is multiple linear regression analysis, determination analysis (R2), and hypothesis testing. This data collection technique was carried out by distributing questionnaires to 38 respondents, namely the Tofu Industry in Ledok Kulon Village, Bojonegoro Regency. Result: The results of this study indicate that it is partially significant, namely (1) business capital (X1) has a positive and significant effect on Tofu Sentra income which shows a Tcount value of 13.084 with a significance value of 0.000 and (2) Length of Business (X3) has a positive and significant effect on income the tofu center shows a Tcount value of 2.298 with a significant value of 0.28 while the variable (3) Labor (X2) has a positive but not significant effect on the income of the tofu business center which shows a Tcount value of 1.096 and a significance value of 0.281. Analysis of the coefficient of determination shows a value of 0.940 which means that the independent variables of company capital, labor and length of business have an influence of 94.0% on the income of the dependent variable, and the remainder reaches 6%. explained by other variables outside the research model of the audit fee, relevant information can be obtained.
Pengaruh Gender Diversity of Signing Auditors terhadap Kualitas Audit: Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021 Titania Febiola; Istianingsih Istianingsih; Aloysius Harry Mukti
Studi Akuntansi, Keuangan, dan Manajemen Vol 3 No 1 (2023): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v3i1.2304

Abstract

Purpose: This study aims to test whether there is an effect of gender diversity of signing auditors on audit quality in consumer cyclical sector companies listed on the Indonesia Stock Exchange in 2019-2021. Methodology: The variables used in this study are audit quality as the dependent variable, gender diversity of signing auditors as the independent variable, and company size, leverage, and inventory as control variables. The data analysis method used in this research is descriptive statistical analysis, classical assumption test, and multiple linear regression test. The results of the study show that gender diversity of signing auditors has no effect on audit quality as measured by earnings management. Firm size has a positive effect on audit quality, leverage has no effect on audit quality and inventory has a positive effect on audit quality. Results: The results of this study are used case diagrams and class diagrams for modeling online queuing systems for patient visits in Puskesmas. It can be used during the application program development and implementation stage of an online queuing system for outpatient visits in Puskesmas. Limitations: This research whose data were obtained from the Indonesia Stock Exchange with a total oobservationsof 87 years of companies.
Corporate Governance Quality's Moderating Effect on Profitability, ESG Disclosure, and Green Innovation Maristiana Ayu. Ms; Ani Pujiati; Ade Sandra 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.v6i1.6421

Abstract

Purpose: The impact of ESG disclosure and profitability on green innovation is examined in this study, with the moderating role of corporate governance quality assessed among publicly listed companies in Indonesia.Research Methodology: Quantitative approach was employed, and panel data from 19, the analysis was conducted on the Sri?Kehati Index over the 2020–2024 period, employing moderated panel data regression techniques.Results: The study found that ESG disclosure and profitability positively influence green innovation, with this relationship being reinforced by the quality of corporate governance. Consequently, the ability of ESG practices and financial performance to foster green innovation was shown to rely on robust governance mechanisms.Conclusions: The impact of ESG disclosure and profitability on green innovation was found to be moderated and enhanced by the quality of corporate governance.Limitations: Several limitations were identified, including the limited number of samples, the relatively short observation period, and the use of index-based disclosure measurements, which might not entirely reflect the actual effectiveness of sustainability practices.Contributions: This study contributes to the literature by showing that the impact of ESG disclosure and profitability on green innovation is strengthened by corporate governance quality. The application of Resource-Based View, Legitimacy, and Agency Theories is extended to emerging markets, and practical implications are provided for investors and policymakers.
Regional Sector Priority Index: A Composite Approach for Economic Sector Prioritization in South Sumatra Province Wan Ruslan Abdul Ghani
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.v6i1.7000

Abstract

Purpose: This study develops the Regional Sector Priority Index (RSPI), a composite instrument integrating the Index of Forward Linkage (IFL), Index of Backward Linkage (IBL), and Output Index (OI) within the Interregional Input-Output (IRIO) framework to identify and rank priority economic sectors in South Sumatra, Indonesia.Research Methodology: A quantitative descriptive-explanatory approach was employed using secondary data from the 2016 Indonesian IRIO Table covering 52 economic sectors. The analysis proceeds through the technology coefficient matrix, the Leontief inverse, and the sequential calculation of IFL, IBL, and OI, which are expressed relative to their cross-sector means and aggregated with equal weights. Robustness was evaluated under four weighting scenarios: baseline, forward-oriented, backward-oriented, and output-oriented.Results: Coal and Lignite Mining ranked first (RSPI = 8.725), followed by Oil, Gas and Geothermal Mining, Electricity, Coal and Oil and Gas Refining, and the Chemical and Pharmaceutical Industry. Of 52 sectors, 12 were Strategic Leading Sectors, 23 High Priority Sectors, and 17 Supporting Sectors. The top-ten ranking remained stable across all scenarios.Limitations: The analysis relies on the 2016 IRIO Table and does not fully reflect post-pandemic structural changes or the ongoing energy transition.Conclusions: South Sumatra's economy remains dominated by energy and resource-based industries with strong intersectoral linkages. The RSPI offers a more comprehensive tool for priority-sector identification than single-indicator approaches. Contributions: This study introduces the RSPI as a novel, replicable composite index for evidence-based regional development planning in Indonesian provinces.

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