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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 105 Documents
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Efektivitas Kepatuhan Wajib Pajak, Pemeriksaan Pajak dan Penagihan Pajak terhadap Penerimaan Pajak Andini Pratiwi; Adinda Aghnia Khairunnisa; Agiel Delvinza Ramadhandy; Aisyah Eka Savitri
Studi Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 2 (2024): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v3i2.2258

Abstract

Purpose: This study analyzes the effectiveness of taxpayer compliance, tax audits, and tax collection on tax revenue. Research methodology: This study analyzes data from the period of 2021-2023, which covers financial revenues from various sources. Results: The research findings indicate the significant role of taxpayer compliance, tax audits, and tax collection in enhancing tax revenue. Limitations: The limitations of this research are as follows: (1) the variables used are limited to three, namely taxpayer compliance, tax inspection, and tax collection; (2) this study is still in the form of a narrative; and (3) this research only utilizes a literature review as the method. Contribution: This study is expected to provide readers with knowledge regarding the effectiveness of taxpayer compliance, tax audits, and tax collection on tax revenue.
Understanding Capital Accounting Practices by Laundry Entrepreneurs Based on Local Wisdom Values Mohamad Anwar Thalib; Rafka Suaib; Nur Laila Lawani; Moh. Aldi
Studi Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 2 (2024): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v3i2.2587

Abstract

Purpose: This study aims to understand capital accounting practices of laundry entrepreneurs based on local wisdom values. Methodology/Approach: This study uses an Islamic paradigm with an Islamic ethno-methodology approach. There are five data analysis stages: charity, knowledge, faith, revealed information, and ihsan. This study uses a qualitative method. There were two types of data collection: structured interviews and passive participant observations. Informants were selected using a type of informant determination in the form of purposive sampling. Results/findings: The research results show two capital accounting practices implemented by laundry entrepreneurs: the source of capital that comes from side business income, and the method of recording capital accounting in memory. These two capital accounting practices depend on the value of mutual help, which is reflected in establishing a laundry business to help the family economy. The elders often advise the value of helping each other in the household through the expression “delo tombowata lo tabu wawu labiya.” This expression contains the meaning of a peaceful household life. Limitations: The limitation of this study is that research informants who only gathered information from laundry owners did not include information sourced from customers of the laundry business. Contribution: This research presents the concept of accounting practices by laundry entrepreneurs based on local cultural values, namely mutual help between husbands and wives.
Implementasi Metode Regresi Linear Berganda untuk Mengatasi Pelanggaran Asumsi Klasik Mei Dian Irrawati; Maya Mukaramah
Studi Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 2 (2024): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v3i2.2743

Abstract

Purpose: This study investigates the impact of economic events, such as recessions, on the classical assumptions that form the basis of economic theory. Exploring the applicability of classical economic theory assumptions by considering real-world deviations during economic events. Methodology/approach: The Research Methodology utilizes successful journal and interval review methods to examine economic events and their impact on classical economic theory. Apply the multiple linear regression test to predict the value of the dependent variable using known independent variables. The confidence interval method was employed to estimate the precision of the statistical parameters. Results/findings: Results and present findings on the deviation from classical assumptions during economic events. This study provides insights into the predictive power of multiple linear regressions in the context of economic instability. Share the estimated values and precision of the statistical parameters using the confidence interval method. Limitations: We acknowledge the limitations related to the generalization of the findings during economic events. Recognize the inherent challenges of applying classical economic assumptions to real-world scenarios. Contribution: Contributes to the development of economic theory by highlighting discrepancies between classical assumptions and the complexities of economic events.
Analisis Strategi Pemasaran untuk Meningkatkan Enquiry Penjualan Ekspor Petikemas di PT. Samudera Indonesia Alfina Rahma Nazilal Mubarok; Rusdi Hidayat
Studi Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 2 (2024): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v3i2.2761

Abstract

Purpose: This research aims to conduct an analysis of the marketing strategies implemented by PT. Samudera Indonesia to increase the volume of inquiries for container export sales. Methodology/approach: The research method used involves case studies and analysis of Segmentation, Targeting and Positioning (STP) strategies along with the implementation of sales calls. Data was collected through interviews, observation and documentation studies. Results/findings: The research results show that the STP marketing strategy and sales calls implemented by PT. Samudera Indonesia has succeeded in increasing the volume of container export sales inquiries every month. Despite limitations in data acquisition and research time constraints, these findings provide valuable insights into the implementation of effective marketing strategies in the shipping and logistics industry. Limitations: Recommendations for future research involve expanding data acquisition and extending the research time to support more in-depth analysis. It is hoped that this research can contribute to practical understanding and strategic marketing literature, especially in the context of container export sales in similar companies. Contribution: This research can contribute to the company in further developing the company's next marketing strategy to further increase the volume of sales inquiries in the following years.
Pengaruh Audit Tenure, Ukuran KAP dan Ukuran Perusahaan terhadap Opini Going Concern Atha Alhady Rafi; Nasrizal Nasrizal; Fitri Humairoh
Studi Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 2 (2024): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v3i2.2815

Abstract

Purpose: This study examines and analyzes the influence of Audit Tenure, Size of Public Accounting Firm (KAP), and company size on audit opinion regarding going concerns. Methodology/Approach:  This hypothesis testing employs logistic regression analysis conducted with the assistance of SPSS 25 software. Results/Findings: Audit tenure has a negative effect on the acceptance of going-concern audit opinions; thus, H1 is accepted. The variable size of the audit firm has a negative effect on the acceptance of going-concern audit opinions; hence, H0 is rejected. The size of the company variable does not affect the acceptance of the going-concern audit opinion; therefore, H0 is rejected. Limitations: The limitations of the study include challenges in resources, such as time and cost, which may restrict the ability to extend the generalization of results comprehensively. Investigating additional variables, such as company growth, profitability, and the previous year's audit opinion, may lead to limitations in measurement and variable control. Contribution: This study contributes to the understanding of the factors that influence going-concern audit opinions.
Pengaruh Persepsi Harga, Citra Merek dan Promosi Terhadap Keputusan Pembelian Produk Belikopi di Merr Pandugo Surabaya Yayang Pitino; Nanis Susanti
Studi Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 2 (2024): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v3i2.2869

Abstract

Purpose: This study aims to explore the influence of price perception, brand image, and promotion on purchasing decisions for Belikopi products at Merr Pandugo Surabaya. Methodology/approach: The method used in this research is a quantitative research design paradigm with an emphasis on testing research variables using an approach through surveys of respondents who have experienced Belikopi products. Data were analyzed using multiple linear regression techniques and Determination Coefficient Analysis (R2) using the statistical software product version 25, involving 85 respondents who answered the questionnaires on a Likert scale. Results/findings: In testing the validity of variable dimensions involving 17 items, consisting of price perception, brand image, and promotion variables, on purchasing decisions, the results were proven to be valid because the Rcount value was greater than Rtable. In the simultaneous test or F test, the calculated F value is 51.894 > 2.72, with a significance value of 0.000 < 0.05; therefore, Ha is accepted and Ho is rejected. Thus, it can be concluded that together price perception, brand image and promotion have a significant influence on purchasing decisions. Limitations: This research only focused on Merr Pandugo Surabaya, and the findings may not be generalizable to other locations or contexts. In addition, external factors, such as economic conditions and cultural influences, have not been explored in depth and may influence consumer behavior. Contribution: This study contributes to the existing literature on consumer behavior and marketing by providing a detailed analysis of the factors that influence purchasing decisions for belikopi products in certain locations.
Pondok Pesantren's Transformational Leadership Analysis of the Financial Reporting Company's Accountability Ali Hardana
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 1 (2024): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i1.2778

Abstract

Purpose: It is not possible to evaluate the accountability of Islamic boarding schools in terms of openness as ideal, efficient, or successful. The question that arises is whether transformational leadership and trust affect the accountability of Darul Istiqomah Hutapadang Islamic Boarding School’s financial reports. This study sought to ascertain how transformational leadership and trust affect financial report accountability at Darul Istiqomah Hutapadang Islamic Boarding School. Methodology/approach: The research method used in this study was to use quantitative methods with multiple linear regression analysis using descriptive statistics, validity test, reliability test, normality test, classical assumption test, multicollinearity test, heteroscedasticity test, hypothesis test and multiple linear regression analysis test to obtain the results of the study used the SPSS version 26 application, the data used in this study were primary data obtained directly from the answers of 30 respondents who were teachers and staff of the Islamic boarding school office. Results: The findings indicate that while transformational leadership has a largely negative impact on accountability, the trust variable has a partially positive impact. Accountability is simultaneously influenced by both transformative leadership and trust. Limitations: Ownership structure and ownership has no relationship with debt policy Contribution: Ayu Lestari Indri (2022) The study's findings show that dividend policy, domestic institutional ownership, and foreign institutional ownership all significantly and favorably affect firm value. The effect of foreign institutional ownership on dividend policies is substantial and detrimental. Domestic institutional ownership has no impact on dividend policy. Foreign Institutional Ownership of Firm Value cannot be mediated by Dividend Policy as an intervening variable. Dividend Policy cannot mediate Domestic Institutional Ownership of Firm Value as an intervening variable.
Pengaruh Selebgram Endorsement dan E-Wom terhadap Keputusan Pembelian Konsumen Bittersweet by Najla melalui Niat Beli Meliana Angelia; William Widjaja
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 1 (2024): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i1.3074

Abstract

Purpose: This study aims to analyze the impact of celebrity Instagram endorsements and e-WOM on the purchasing decisions of bittersweet consumers through purchase intention. Methodology/approach: The research method used was ex post facto with a quantitative approach. Non-probability sampling was the sampling technique employed. Questionnaires were the primary means of data collection. Data analysis was conducted using SmartPLS tools. Results: Celebrity Instagram endorsements have a positive and significant impact on purchase intention and purchase decisions. Purchase intention also had a positive and significant impact on purchasing decisions. However, e-WOM does not have a significant impact on purchase intentions or purchase decisions. The results of the hypothesis testing for indirect effects indicate that celebrity Instagram endorsements have a positive and significant impact on purchase decisions mediate purchase intention, but purchase intention does not successfully mediate the influence of e-WOM on purchasing decisions. Limitations: This research does not cover the entire consumer population of Bittersweet By Najla, which is only represented by 103 respondents. The variables used by researchers do not fully fulfill the influence of purchasing intentions and decisions. The variables used by researchers can also be expanded by using other variables. Contribution: Based on the results of the research that has been carried out, the researcher wants to provide input to Bittersweet using Najla as a research object: Researchers suggest that Bittersweet by Najla can endorse honest celebrities, such as Titan Tyra. Researchers have also suggested that Bittersweet by Najla makes social networks as attractive as possible. Research suggests that Bittersweet by Najla can develop more food products so that if consumers do not eat the products, they will feel less.
Pengaruh Sales Growth, Likuiditas, dan Aset Tangibility terhadap Struktur Modal Chindy Ananda; Asri Winanti Madyoningrum; Syara Purnama Sari; Shafitranata Shafitranata
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 1 (2024): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i1.3082

Abstract

Purpose: This study aims to determine the effects of sales growth, liquidity, and asset tangibility on capital structure. Methodology/approach: The research sample included as many as 14 companies in various industrial sectors of the automotive sub-sector for the period 2018-2022. Quantitative research using the associative approach method was used. The data used are secondary data, which are annual financial statements of automotive companies for the period to 2018-2022. The study population comprises various industrial sectors of the automotive subsectors listed on the Indonesia Stock Exchange. The data analysis method used was multiple linear regression using SPSS version 23. Results: The sales growth variable has no significant effect on capital structure, the liquidity variable has a significant effect on capital structure, and the asset tangibility variable has no significant effect on capital structure.   Limitations: The sample in the study only focuses on miscellaneous sector companies in various sectors of the automotive industry for the period 2018-2022 listed on the Indonesia Stock Exchange. Contribution: Good sales growth makes investors hesitant to provide capital to the company, and a high liquidity value reflects the ability of the company to meet its short-term obligations. Companies with good liquidity values are considered to have good investor performance. Investors plan and analyze ratios in automotive financial reports to obtain a better understanding and information regarding financial performance. This is performed to achieve a predetermined investment objective.
Aktualisasi Nilai Budaya Siri’ Na Pacce dalam Akuntabilitas Non-Governmental Organization Ayun Sri Rezkiana; Basuki Basuki
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 1 (2024): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i1.3159

Abstract

Purpose: This research aims to actualize the cultural value of siri' na pacce in the soul of every individual in the accountability of a non-governmental organization (NGO). Research methodology: This type of research is qualitative with a data analysis process using an ethnographic approach which aims to understand the indigenous people's point of view, their relationship with life, to realize their vision of their world. The research was conducted at the gardening learning community Maros Youth Learning Center (MYLC), a learning center under the SRP Payo-payo organization in Maros, South Sulawesi. Results: The research results found that the actualization of siri' na pacce cultural values provides a strong and ethical accountability framework for the NGO. It enhances the running of the organization by fostering a sense of unity to achieve a common mission which is not only symbolized by material accountability, but also by non-material values, such as mutual respect, solidarity, and empathy. In the end, the values of siri' na pacce positively impact the organization's members as a whole. Limitations: Researcher has limitation in interacting with community donors due to limited space which refers to geographical challenges that hinder direct access to donors. Contribution: This research contributes to organizations regarding the implementation of accountability that is imbued with local cultural values, can strengthen accountability and ethics in NGO management because there are intangible, non-material elements.

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