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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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Penerapan Strategi Pemasaran untuk Meningkatkan Penjualan Mobil Bekas di Heaven Motor Natalia Sri Endah Kurniawati; Rai Gina Artaningrum
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.v4i1.3166

Abstract

Purpose: The aim of this research is to analyze the marketing strategies that have been implemented at Heaven Motor Company and which strategies can provide the highest sales contribution. Research methodology: This research was conducted at the Heaven Motor Showroom on Jalan Cokroaminoto 327b, Denpasar, Bali. This study is a descriptive study with a qualitative approach. Data were obtained through interviews, observations, and documentation. The analysis process in this research was divided into three stages: data reduction, data presentation, and drawing conclusions. Results: Heaven Motor chose the right strategy to market the cars they sell. The management of customer base data has a very high potential to obtain new customers. Limitations: Sales are limited to units in which the number of sales is not calculated from the amount of money obtained from total unit sales. This research focuses only on marketing strategy and does not include other factors, such as marketing mix, as a factor that influences sales. Contribution: This study contributes to showrooms that have not implemented online marketing strategies, especially following up on customers who have already come to the showroom.
Penerapan Analisis Cost Volume Profit sebagai Evaluasi dalam Merencanakan Laba melalui Integrasi Pendapatan pada UMKM Ayam Penyet Zianka Erika, Erika; Nurwani, Nurwani; Jannah, Nurul
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.v4i1.3194

Abstract

Purpose: This study aims to evaluate profit planning through revenue integration in the Ayam Penyet Zianka MSME by employing Cost Volume Profit (CVP) analysis. The objective is to understand how CVP analysis can help optimize financial performance and strategic planning in the competitive food service industry. Research methodology: A descriptive quantitative method was used, relying on a secondary data analysis. This study employed CVP analysis to assess the break-even point and margin of safety. By integrating various cost components and revenue streams, this analysis aims to identify the critical factors affecting profitability and provide actionable insights for financial management. Results: The analysis revealed several factors that contributed to the decline in sales and subsequent decreases in MSME profits. High operational costs hinder the effective cost control and production management processes. Additionally, fluctuating material prices that are not matched by corresponding increases in selling prices further exacerbate profit margins. These findings underscore the importance of efficient cost management and dynamic pricing strategies for sustaining profitability. Limitations: The study was confined to a single MSME, which may limit the generalizability of the findings. Moreover, reliance on secondary data may restrict the depth of the analysis and the ability to capture real-time financial nuances. Contribution: This study enhances profit planning strategies for small food businesses and contributes to improved financial management practices in the MSME sector. It provides valuable insights for entrepreneurial decision making, emphasizing the significance of CVP analysis in effective profit planning and financial performance optimization within competitive market dynamics. This study highlights the critical need to integrate cost-control measures and adaptive pricing strategies to sustain profitability in the face of market fluctuations.
Implementasi Etika Bisnis Islam Pedagang Muslim di Pasar Sentral Kota Medan Fitrah Ilham Ramdhan; Waizul Qarni; Budi Harianto
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.v4i1.3214

Abstract

Purpose: This study aims to depict and analyze the ethical practices of traders dealing in worship equipment at Sentral Pasar, Medan Kota District, Medan City, North Sumatra, considering the principles of Islamic business ethics. Methodology/approach: The research methodology employed is qualitative, utilizing a field research approach. The subjects of the study comprise worship equipment traders at Sentral Pasar, Medan Kota District, Medan City, North Sumatra. Data sources encompass both primary and secondary data, collected through interviews, observations, and documentation. Results/findings: The findings reveal that traders are proficient in applying the three aspects of Islamic business axioms-balance, free will, and responsibility-despite encountering several obstacles along the way. Limitations: Some limitations that may be encountered include challenges in changing established business behavior, limited resources for training and education, and resistance to change on the part of traders who may be comfortable with existing practices. Contribution: Increasing understanding of the importance of Islamic business ethics in trading, so that they can direct their trading businesses in accordance with Islamic rules and sharia.
Efektivitas dan Efisiensi Pengelolaan Keuangan Dana Desa pada Dalu Sepuluh A Tanjung Morawa Egy Aulia; Khairina Tambunan; Nur Laila
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.v4i1.3224

Abstract

Purpose: To evaluate the effectiveness and efficiency of financial management of village funds in Dalu Sepuluh A Village, Tanjung Morawa. Research Methodology: Comparative analysis using effectiveness and efficiency formulas. Document analysis of financial reports and budget plans. Interviews with village officials. Results: Village fund budget management in Dalu Sepuluh A Village did not meet efficiency standards. The effectiveness ratio is 100%. Improvements include better budget planning and increased transparency in financial reporting. Limitations: The study focused on a single village for one fiscal year, limiting its generalizability. Reliance on self-reported data from village officials. Contribution: The findings will contribute to local government financial management, rural development studies, and public administration. This study provides insights for policymakers on village fund management in Indonesia.
The Effect of Price, Halal Label, Length of Operating Hours on Users of Online Food Delivery Services in Medan City Antin Kurnyasih; Sugianto Sugianto; Muhammad Ikhsan Harahap
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.v4i1.3237

Abstract

Purpose: This study examines the influence of price, halal labels, and operating hours on the decision to use Online Food Delivery services in Medan City. Methods: This study used quantitative research methods with a survey approach and questionnaires as data-collection tools. The study sample consisted of 25 participants. This study used quantitative analysis with a descriptive approach. The study population included all users of online food delivery services on Medan. A total of 100 respondents were selected using purposive sampling. The independent variables in this study were price, halal label, and operating hours, whereas the dependent variable was the decision to use online food delivery services. Data analysis using linear regression. Results: The results indicate that price, halal labels, and operating hours significantly influence the decision to use Online Food Delivery services in Medan City. Price had a significant influence with a t-value of 2.563, halal label with a t-value of 4.757, and operating hours with a t-value of 2.796. Furthermore, collectively, all three variables significantly influenced the decision to use Online Food Delivery services in Medan City, with an F-value of 51.360. Limitations: Decision to use an online food delivery service. Contribution: This research makes a meaningful contribution to the understanding of the effect of Price on Online Food Delivery Service Users in Medan City.
Local Wisdom "Awetako Ena Agapida" on Employee Performance at Nabire Airport and Meepago Region Airport Papua Juprianto Pali; Zainur Hidayah; Vincentius Rachmadi Parmono
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.v4i1.3257

Abstract

Purpose: This study aims to determine the impact of the implementation of local wisdom Aweta Ko Enaa Agapida on the performance of Civil servant at Nabire Airport Office and Meepago Papua area. Research methodology: This study uses a qualitative approach with a descriptive method in describing and revealing the impact of local wisdom on Civil servant performance in Nabire Airport Office and Meepago Papua area. Data and information were analysed with the stages of data collection, data reduction, data presentation and conclusion. Results: The results of the study indicate that the implementation of Aweta Ko Ena Agapida local wisdom in the Nabire Airport Office and Meepago Papua area has a positive influence on the performance of the State Civil Apparatus in several ways. First, Civil servants become more motivated and good at managing time in their daily lives. Second, they better understand their main tasks and functions, with high enthusiasm and willingness to learn. Lastly, Civil servant's performance in the company also improved, especially in terms of time discipline and service to airport users. Limitations: This study is limited to the subject of employees at Nabire Airport and Meepago Papua Regional Airport. Contribution: This research can be used by government organisations and companies in Papua as additional information in applying noble values in local wisdom to improve employee performance in Papua. Keywords: Evaluation, Inhibiting Factors, Local Wisdom and Strategies, Supporting Factors
Analisis Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi pada Badan Perencanaan Pembangunan Daerah Provinsi Sumatra Utara Ananda, Salsabila Dwi; Lubis , Arnida Wahyuni; Hasugian, Hotbin
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.v4i1.3259

Abstract

Purpose: This study aims to assess the impact of department head support, user participation in information systems, and the performance of accounting information systems in Bappeda North Sumatra Province. By evaluating these factors, the research seeks to identify key determinants that enhance or impede the effectiveness of information systems within the context of a regional development planning agency. Methodology: A quantitative research approach was adopted, utilizing numerical calculations and statistical analysis conducted with SPSS 24 software. Primary data was collected through structured surveys distributed to relevant personnel within Bappeda North Sumatra Province. Results: The analysis revealed that user participation in information systems significantly impacts system performance, highlighting the crucial role of user engagement in the successful implementation and operation of accounting information systems. Conversely, the study found no significant correlation between department head support and the performance of information systems, suggesting that managerial support alone may not be sufficient to enhance system performance without active user involvement. Limitations: The study is confined to Bappeda North Sumatra Province, which may limit the generalizability of the findings to other regions or organizations. Contribution: This research contributes to the understanding of factors influencing information system performance in regional development planning agencies. It provides valuable insights into the importance of user participation in the effectiveness of accounting information systems, particularly within the context of North Sumatra's provincial government. The findings underscore the need for fostering user engagement and suggest that while managerial support is important, it must be complemented by active user participation to achieve optimal system performance.
Evaluasi Kinerja Keuangan PT PLN (Persero) dalam Satu Dekade: Pendekatan Deskriptif dan Naratif Hidayatullah Hidayatullah; Jalmijn Tindage; Dewi Rosaria
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.v4i1.3270

Abstract

Purpose: This study aimed to evaluate the financial performance of PT PLN (Persero) over the last decade. This study identifies the trends, changes, and factors affecting companies’ financial performance. Research methodology: The methodological approach used in this research was descriptive and narrative. The financial data of PT PLN (Persero) are collected from annual reports, financial statements, and other secondary data sources. Results: This study found that the financial performance of PT PLN (Persero) showed significant variation over the past decade. While there were improvements in some financial ratios, there were also periods of decline caused by internal and external factors, such as regulatory changes, fuel price fluctuations, and government policy changes. These findings indicate the need for more adaptive and innovative management strategies to improve future financial performance. Limitations: This study has several limitations, including the limitation of data covering only one decade and reliance on secondary data that may not accurately reflect the current conditions. Additionally, this research focuses only on financial aspects and does not cover non-financial factors that may affect the performance of PT PLN (Persero). Contribution: This study contributes to the literature on the evaluation of the financial performance of state-owned enterprises (SOEs) in Indonesia, particularly in the energy sector. The findings of this study can be used in the management of PTPLN (Persero) to improve financial and operational strategies.
PEMBERLAKUKAN PENGARUH PAJAK PERTAMBAHAN NILAI TERHADAP TRANSAKSI UMKM E-COMMERCE (Implementation Of The Influence Of Value Added Tax On E-Commerce Msme Transactions) Leni Hartati; Adriani Gunawan; RR. Ella Evrita
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.v4i1.3273

Abstract

Purpose: To describe and explain the effect of Value Added Tax on MSME E-Commerce transactions. Research Methodology: The research approach used is descriptive qualitative and the type of research is library research. Results: (1) Technological developments have positive and negative impacts for business people and buyers who have the option of shopping online without having to see them in person. (2) The potential for PNN revenue from e-commerce transactions is very high. (3) Barriers to VAT collection for e-commerce transactions are due to low awareness of business actors, weak law enforcement, and the absence of special regulations. (4) The VAT revenue contribution from e-commerce transactions in Indonesia has the potential for very significant results. Limitations: The limitations of this research are as follows: (1) the variables used are limited to the Implementation of the Effects of Value Added Tax; (2) this research is still in narrative form; and (3) this research only uses literature study as the method. Contribution: This research is expected to provide knowledge to readers regarding the Effect of Value Added Tax on E-Commerce MSME Transactions How to cite: Hartati, L., Gunawan, A., & Evrita, R. E. (2024). Pemberlakukan Pengaruh Pajak Pertambahan Nilai Terhadap Transaksi Umkm E-Commerce. Studi Akuntansi, Keuangan, dan Manajemen.
The Effect of Marketing Mix on Decisions to Purchase Oppo Brand Smartphones at Plaza Simpur Center in Bandar Lampung Yustianto, Benny Prakarsa; Syarif , Arman
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.v4i1.3291

Abstract

Purpose: This study aims to determine how the marketing mix influences consumers' decisions to purchase Oppo smartphones at Plaza Simpur Center in Bandar Lampung. Methodology: A proportional random sampling method was used to select 100 customer respondents. This study employs a quantitative methodology, involving the selection of a specific area for investigation and the collection of data through documents, interviews, and questionnaires. Results: The marketing mix has a significant impact on consumers' decisions to buy Oppo smartphones at Plaza Simpur Center in Bandar Lampung. Limitations: The study focuses solely on Oppo, a well-known smartphone brand, and does not examine the effects of increased marketing on other competing brands or in other shopping centers. Contribution: The study's findings provide valuable insights for marketers and marketing firms in developing effective marketing mix strategies for sales in Lampung province.

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