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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 312 Documents
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Ownership Structure of Collective Management Organizations and Its Impact on Artist Income in Asia Elisabeth Dhany Retno Putri; Agustinus Purna Irawan; Fransisca Iriani Roesmala 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.v6i1.6104

Abstract

Purpose: This study examines how different Collective Management Organization (CMO) models, including monopoly, multi-CMO, and clearinghouse structures, affect organizational sustainability and artist income distribution in Asia.Research Methodology: Using a descriptive quantitative approach, this study analyzes secondary data from CISAC Global Collections Reports (2019–2024), WIPO publications, and national CMO reports from selected Asian countries. Data were compared through source triangulation to evaluate governance, royalty distribution, and organizational performance.Results: The findings show that each CMO model has different strengths and challenges. Japan’s monopoly model provides efficiency but raises transparency concerns, Indonesia’s multi-CMO system promotes competition but faces fragmentation issues, while Singapore and South Korea demonstrate stronger digital-based governance approaches.Conclusions: CMO effectiveness depends on governance quality, regulatory frameworks, institutional maturity, and digital infrastructure rather than a single superior model.Limitations: The study is limited by secondary data and selected country coverage. Future research should include primary data from artists and CMO administrators.Contribution: This study contributes to Agency Theory and Institutional Theory by providing insights into Asian CMO governance and recommendations for improving transparent and sustainable royalty management.  
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.

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