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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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Evaluasi Penerapan PSAK 24 tentang Imbalan Kerja dan Dampaknya pada Laporan Keuangan Perusahaan Sektor Jasa Kesehatan: Studi Kasus pada PT KMU Wibowo, Ari Iswahyudi; Mappadang, Agoestina; Rahayu, Sri; Indrabudiman, Amir
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.v4i1.3362

Abstract

Purpose: This study aims to determine the compliance and understanding of PT KMU in implementing PSAK No. 24 of 2018, transparency, and disclosure of information provided by PT KMU to employees regarding the provision of employee benefits, and the impact of the application of PSAK No. 24 of 2018 on PT KMU's financial statements. Research methodology: Qualitative descriptive research was conducted through interviews, observations, and documentation. Results: As a consequence of this study, PT KMU put into effect PSAK 24 of 2018 in compliance with both Indonesian laws and financial accounting standards. PT KMU offers employees full openness and access to information on perks. Applying PSAK No. 24 in 2018 creates deferred tax assets and affects the company's profit margin. Limitations: The limitations of this research are that the interviews with PT KMU informants were conducted simultaneously, and the list of interview questions between informants was the same. Contribution: This research advances our knowledge and comprehension of how to use PSAK 24 of 2018 in compliance with relevant laws and regulations as well as Indonesian Financial Accounting Standards.
Linear Discriminant Analysis dalam Memprediksi Financial Distress pada Bank Muamalat KCP Sukaramai Periode 2018-2022 Nasution, Syahdinar; Nasution, Muhammad Irwan Padli; Anggraini, Tuti
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.v4i1.3398

Abstract

Purpose: This study aims to determine the variables that can predict the financial distress of Islamic banks in Indonesia for the period to 2018-2022. Methodology: This research is quantitative with secondary data types. This study uses the variable (Return On Equity) ROE, (Cash To Deposits) CTD, (Loans To Assets) LTA as its independent variable, while the dependent variable is Financial Distress. The Financial Distress Indicator used in this study is the ROA categorized ratio (return on assets). Results: The results of this study indicate that 2 Independent financial ratio variables can predict financial distress, namely, ROE and CTD. These results are shown from the linear discriminant analysis using the independent variables and from the formation of the discriminant function coefficient values. Limitations: The Financial Distress Indicator used in this study is the ROA categorized ratio (return on assets). The analysis used in this study is a linear discriminant analysis that requires the dependent variable to be in the form of a category and is used to form the coefficient of the discriminant function. Contribution: Purposive sampling was conducted with a total sample of 14 Islamic Commercial Banks. This study is quantitative research with secondary data types.
Pengaruh Brand Experience terhadap Brand Loyalty Pengguna Yamaha Nmax melalui Brand Trust dan Brand Satisfaction Risal, Muhammad; Ramadhani, Mohammad; Arianto, Doni; Dewa, Bayu Fitranda; Yusuf, Akhmad Rifhiyan; Harahap, Burhanuddin
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.v4i1.3465

Abstract

Purpose: This study aims to determine the influence of brand experience on brand loyalty among Yamaha NMAX users in Samarinda City, with brand trust and brand satisfaction serving as mediating variables. Methodology: A quantitative descriptive approach was employed to examine an unknown population. A sample of 100 respondents was determined using the Lames Show formula. Data were collected via a Google Form questionnaire and analyzed using SmartPLS version 3.3. Results: The data indicate that brand experience has a positive and strong impact on brand trust. Additionally, brand pleasure positively and strongly influences brand trust. Brand satisfaction also affects brand loyalty. Importantly, the relationship between brand experience and brand loyalty is mediated by both brand satisfaction and trust. Limitations: The study's variables are limited to aspects that enhance consumer understanding and encourage companies to improve their services, thereby maintaining the company's image. The research is confined to the marketing aspect and focuses specifically on consumer behavior related to product choice. Contribution: This research provides a model of purchasing behavior that emphasizes loyalty. It aims to foster consumer interest in a brand, create a memorable impression, and achieve the company’s goal of instilling experiential behavior supported by trust and satisfaction, ultimately leading to increased consumer loyalty.
Hexagon Theory dalam mendeteksi Fraudulent Financial Reporting Perusahaan BEI Falasifah, Anna; Titisari, Kartika Hendra; Istiatin, Istiatin
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3588

Abstract

Purpose: This study aims to provide empirical evidence of the influence of the hexagon theory on financial reporting fraud in telecommunications companies on the IDX with an observation period of 2019-2023. Methodology/Approach: This study uses secondary data. The hexagon theory as an independent variable includes elements of stimulus, financial stability, external pressure, personal financial needs, opportunities, nature of industry, external auditor quality, capabilities, rationalization, ego and collusion. Financial reporting fraud is measured by the fraud score model. Results/Findings: Data analysis with multiple linear regression provides empirical evidence that financial stability, nature of industry, capabilities, and ego have an effect on financial reporting fraud. Conclusions: Not all elements of the Hexagon Theory are capable of detecting fraudulent financial reporting. Out of the six elements, only four can detect it: the pressure (stimulus) element from the FS proxy, the opportunity element from the NoI proxy, the rationalization element from the CIA proxy, and the ego element from the FNCP proxy. However, this does not apply to the other variables, which show no influence of the Hexagon Theory in detecting FFR. These variables include pressure (stimulus) from the FT, EP, and PFN proxies, opportunity from the IM and EAQ proxies, capability from the CID proxy, and collusion from the CWGP proxy. The independent variables in this study contribute 17.9% to FFR. Limitations: The study used purposive sampling with a sample size of 20 telecommunications companies listed on the IDX. This is a quantitative study with secondary data. Contribution: To reduce financial reporting fraud, management needs to pay attention to the stimulus factor from the Financial Stability (FS) proxy, opportunity from the Nature of Industry (NoI) proxy, rationalization from the Change in Auditor (CiA) proxy and ego from the frequent number of CEO's picture (FNCP) proxy.
Kesulitan Keuangan Terkait Manajemen Laba dengan Fraud Hexagon sebagai Variabel Moderasi Azka, Muhammad Khalid; Mappadang, Agustina; Agustiani, Isti Pajar
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3610

Abstract

Purpose: To empirically test and analyze the influence of a company's Financial Distress condition on Earnings Management, and to empirically test and analyze the influence of a company's Financial Distress condition on Earnings Management based on Fraud Hexagon. Research/Methodology: Secondary data, banking financial report data, statistical analysis, quantitative methods with descriptive analysis and hypothesis testing, Warppls 7.0, evaluation of structural models and goodness of fit, collection of banking financial report data on the Indonesian stock exchange. Results: In this research, the Financial Distress variable cannot affect the practice of Earnings Management in a company and Fraud Hexagon cannot moderate the influence of Financial Distress on (Earnings Management). Conclusions: The presence of fraudulent elements can exacerbate the challenges faced by a company during financial distress, thereby potentially increasing the risk of fraudulent activities and unethical behavior in financial reporting. Limitations: This study is limited by small sample size, inadequate data quality, and the influence of unexpected external factors, so the results may not be widely generalizable. Contribution: Provides new insights into the relationship between financial distress and earnings management, has practical implications for improving financial transparency, and provides policy recommendations for tightening regulations to prevent fraud in financial reporting.
Development of a Quality Evaluation Model for Village Government Financial Reporting in Boyolali Regency, Center Java, Indonesia Mahsun, Mohamad; Junaidi , Junaidi; Sumiyana, Sumiyana; Nurdiono, Nurdiono; Suparmono, Suparmono
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3614

Abstract

Purpose: This study aims to evaluate the quality of financial reporting in village administrations, which is crucial for effectively managing village funds in Indonesia. Methodology: In 2020, this study involved 164 participants and employed a mixed-methods approach combining quantitative and qualitative techniques. The financial reporting quality model classifies data into three categories: Cluster A (audit-ready), Cluster B (needing oversight), and Cluster C (requiring intervention). Results: The quality assessment model for village financial reporting can be categorized into three clusters: Cluster A, readiness for audit (51%); Cluster B, need for supervision (33%); and Cluster C, need for assistance (16%). Conclusions: This study highlights the importance of good governance in village financial reporting, emphasizing the need for accountability and transparency. The research proposes a quality assessment model that categorizes villages into three clusters: audit-ready (51%), requiring supervision (33%), and needing assistance (16%). Adequate human resources and adherence to regulatory standards are key factors in improving the quality and reliability of village financial reports. Limitations: This research was conducted during a period when standardized accounting principles for village finances have not yet been established, which represents a key limitation. High-quality financial statements are characterized by compliance with applicable accounting standards. The suboptimal quality observed in the financial statements of many villages is likely attributable to the absence of specific accounting standards governing village financial reporting. Contribution: Theoretically, this study seeks to identify practical concepts for managing village finances. The proposed financial reporting quality model offers a framework for improving the quality of village financial reports while enhancing the understanding of financial reporting practices in village governments, particularly in Boyolali Regency.
Pengaruh Diskon dan Gratis Ongkir terhadap Keputusan Pembelian pada E-Commerce Lazada Indonesia Hendrianto, Aris Yhoga; Kusdiyanto, Kusdiyanto
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3673

Abstract

Purpose: This study aims to examine the influence of discounts and free shipping promotions on consumer purchase decisions on the Lazada e-commerce platform. This research uses a quantitative approach with a survey method, involving 155 respondents who are Lazada users in Tawangsari District. Research methodology: Data was collected using a Likert-scale questionnaire, and data analysis was performed using SmartPLS software. Results: The results show that discounts have a positive and significant effect on purchase decisions with a coefficient of 0.486 and a p-value of 0.000. Free shipping promotions also have a significant effect, with a coefficient of 0.349 and a p-value of 0.007. Conclusions: Discount offerings have a direct impact on increasing consumers' purchase intentions on the Lazada platform. Consumers are more inclined to utilize discount promotions, as they perceive a higher value relative to the cost incurred, which subsequently leads to an increase in purchase frequency. In addition, free shipping promotions significantly influence consumer purchasing decisions. The removal of shipping fees is perceived as a benefit, encouraging consumers to complete transactions without additional hesitation. Overall, both discount promotions and free shipping offers serve as effective marketing strategies in enhancing consumer purchasing decisions on Lazada's e-commerce platform. These strategies provide the company with a competitive advantage in attracting and retaining consumers within the digital marketplace. Limitations: This study is limited by several factors. First, the sample is confined to Lazada users in the Tawangsari District, which may restrict the generalizability of the findings to other regions. Contribution: In conclusion, discount and free shipping strategies are important factors that encourage consumers to make purchases on Lazada. This study provides valuable insights for e-commerce managers to optimize their promotional strategies to attract more consumers.
Pengaruh Influencer Marketing dan Live Streaming terhadap Perilaku Pembelian Skintific di Tiktok Shop dengan Niat Pembelian sebagai Variabel Mediasi Irrawati, Mei Dian; Isa, Muzakar
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3770

Abstract

Purpose: This research aims to analyze the influence of influencer marketing and live streaming on purchase intentions and purchasing behavior for skintific products on the TikTok Shop platform. Research methodology: A quantitative approach was used by collecting data through a survey of 200 respondents who have interacted with Skintific products via TikTok Shop. Partial Least Squares (PLS) analysis was employed to examine the relationships between variables. Results: The results indicate that influencer marketing has a positive and significant impact on purchase intention, with factors such as expertise, attractiveness, and credibility of influencers playing a key role. Additionally, the live streaming feature shows a significant influence on purchase intention, creating an interactive shopping experience that enhances consumer trust. Purchase intention is proven to mediate the relationship between influencer marketing and purchasing behavior, as well as between live streaming and purchasing behavior. Conclusions: Influencer marketing and live streaming on TikTok Shop have a significant impact on consumers' purchase intentions and behaviors. Influencers who possess expertise, attractiveness, and credibility are able to build positive perceptions that enhance consumers' intention to buy a product. Additionally, the interactive features of live streaming such as live product reviews and Q&A sessions create a convincing shopping experience, making consumers feel more confident and interested in the featured products. Purchase intention not only serves as the initial step in the decision-making process but also reinforces the influence of influencer marketing and live streaming on consumer purchasing behavior. Limitations: : Limited to TikTok Shop consumers and focused on Skintific products, so the results may be less generalizable to other e-commerce platforms or products. Contribution: field of digital marketing, academic.
Pengaruh Profitabilitas, Leverage, dan Size Perusahaan terhadap Return Saham Sektor Consumer Non-Cyclical Cahyani, Bintang Defri; Imronudin, Imronudin
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3780

Abstract

Purpose: This study aims to analyze the impact of profibality,firm size, and leverage on stock returns in companies within the non-cyclical consumer sector listed on the Indonesia stock exchange. Research methodology: This studi employs a purposive sampling technique, selecting companies that meet specific criteria to examine the relationship between the independent and dependent variabel Results: The research results show that profitability, leverage and company size have a significant effect on stock returns. Profitability and leverage show a positive influence, indicating that companies with higher profitability and leverage tend to provide better stock returns. In addition, larger company size is also associated with increased stock returns. Conclusions: Profitability, leverage, and firm size have a significant impact on stock returns. Additionally, collectively, profitability, leverage, and firm size have been proven to have a significant effect on stock returns. This demonstrates that these three factors collectively play an important role in determining stock returns across various industries and essential goods sectors. Limitations: This study utilizes data from companies in the non-cyclical consumer sector listed on the Indonesia stock exchange Contribution: These findings are expected to serve as valuable insights for investors when making investment decisions in the non-cyclical cosumer sector.
Liquidity as Mediation of DER and DAR on NPM in LQ45 for the 2019-2023 Period Ramadhani, Fitria; Firdaus, Firdaus; Nurhayati, Nurhayati; Purwanto, Dedik
Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v4i2.3786

Abstract

Purpose: The aim of this research is to study how the liquidity ratio functions as a mediating variable in the relationship between Debt to Equity Ratio (DER) and debt to asset ratio (DAR) to net profit margin (NPM) in LQ45 companies listed on the IDX during the 2019-2023. Methodology: The quantitative method used in this research uses data from company financial reports for five years. To select samples, purposive sampling technique was used. The influence of direct and indirect variables is evaluated through data analysis using Modeling Equation Structural-Partial Least Squares (SEM-PLS). Results: Research shows that DER has a positive and significant influence on NPM and liquidity ratios, while DAR has a negative influence on both. The liquidity ratio functions as a positive mediation between DER and NPM, but only affects NPM directly. Conclusions: The research findings indicate that Return on Equity (ROE) significantly and positively influences the prediction of financial distress in Islamic banking in Indonesia. Conversely, Capital to Total Deposit (CTD) shows a significant negative effect, suggesting that a higher CTD ratio reduces the likelihood of financial distress. Meanwhile, the Loan to Total Asset (LTA) ratio, although showing some influence, does not have a statistically significant effect on predicting financial distress. Limitations: This study has a limited sample size and observation period. Therefore, the findings do not fully reflect conditions or trends not included in the sample. Contribution: This research provides opportunities for further studies with other mediating variables to understand more deeply the financial dynamics of companies in the Indonesian capital market and provide an important contribution to capital structure management in an effort to increase company profitability and liquidity.

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