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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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Kebijakan Deviden dalam Memediasi Faktor yang Mempengaruhi Nilai Perusahaan Kodriyah, Kodriyah; Mahardini, Nikke Yusnita; Malik, Abdul; Wulandari, Maudi
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.v4i2.3796

Abstract

Purpose: With dividend policy acting as an intervening variable, this study intends to investigate the impact of leverage and investment opportunity set on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2022. Research methodology: The sample method used is purposive sampling, with a total of 122 companies as samples. The analysis method of this research uses path analysis and is processed using SPSS 25 tools. Results: The findings indicate that the following factors affect firm value: leverage, investment opportunity set, and dividend policy. Leverage has no effect on firm value, while investment opportunity set has an impact on dividend policy. Additionally, dividend policy cannot be an intervening variable between leverage and investment opportunity set. Conclusions: The study concludes that leverage significantly influences firm value, as companies with higher debt levels are perceived to have greater future growth prospects. Investment opportunity set also positively affects firm value, indicating that broader investment opportunities enhance returns and increase firm value. However, dividend policy neither directly influences firm value nor mediates the relationship between leverage or investment opportunity set and firm value. Limitations: Limited research proves the effect of leverage, Investment Opportunity Set, and devidend policy as mediating variables on firm value. Contribution: This research contributes to investors' understanding that if they want to invest, they should look at the company's prospects through firm value. Companies must be considered from an investor's perspective, including the level of debt and Investment Opportunity Set, if they want to be considered good.
TikTok sebagai Media Pemasaran: Influencer Marketing dan E-WOM Pengaruhi Keputusan Pembelian Skincare Aini, Nurul Qurrotul; Zagladi, Arief Noviarakhman
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.v4i2.3799

Abstract

Purpose: This study examines the influence of the influencer marketing and e-WOM in TikTok to Purchase decisions of skincare Product. Research/Methodology: This study uses quantitative approach with data collection through online questionnaire distribution to 100 consumers who actively use TikTok. The collected data was analyzed with the assistance of the SmartPLS4 through the inner and outer model testing processes. Results: Influencer marketing and e-WOM has significant and positive effect to skincare product purchase decisions. Conclusions: Skincare business actors can utilize TikTok as an effective and efficient marketing medium to reach a wider market. By collaborating with influential, knowledgeable, and experienced influencers, and by maximizing the spread of positive e-WOM while minimizing the spread of negative e-WOM, it can positively influence consumer purchasing decisions. Limitations: This study has limitations concering the sample size utilized. With a limited sample, the finding may not fully represent the behavior of the entire population of TikTok users or skincare consumers in general. Contribution: This study enriches the literature on digital marketing through influencer and e-WOM, also provides insights for skincare businesses, especially local brands, in developing effective and efficient strategies by leveraging TikTok to attract both domestic and international consumers.
The Influence of Self-Efficacy on Employee Performance Mediated by Employee Loyalty (Courtiers) in the Yogyakarta Palace Wulandaru, Diah Retno; Ningtiyas , Sri Rahayu; Nasrulloh , Rifqi Syarif
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.v4i2.3824

Abstract

Purpose: The purpose of this study is to examine and prove the effect of self-efficacy on employee performance, with job loyalty as a mediating variable, on employees (courtiers) at the Yogyakarta Palace. Methodology: This study uses a quantitative approach through the type of primary data with a population consisting of 416 employees from four divisions in the Yogyakarta Palace. The research sample of 100 employees (courtiers) was selected using random sampling technique. Data analysis was carried out using the Structural Equation Modeling (SEM) Partial Least Square (PLS) method using Smart PLS 4 software. Results: The results showed that self-efficacy has a significant effect on employee performance, job loyalty also has a significant effect on employee performance, and self-efficacy has a significant effect on job loyalty. However, the effect of self-efficacy on employee performance through work loyalty as a mediating variable is not significant. Conclusions: Employees (courtiers) with stronger beliefs in self-efficacy tend to have better performance and also higher loyalty to the organization. This research shows that the loyal attitude of courtiers based on a sense of love and belonging to the culture and traditions of the Yogyakarta Palace is an attitude of self-devotion, not a factor of work loyalty in general. Building self-efficacy in courtiers is very important to increase their loyalty and performance at work. Limitations: First, because this study only looks at the relationship between variables that are still limited. Second, the sample used may be limited to a particular sector, so the results cannot be generalized to various organizational contexts. Contribution: It is important to maintain the existing vocational training and mentoring. Strengthen the existing job training and mentoring system in the Palace as an effort to align with cultural challenges in this era of modernization..
Peran Social Media Fitness Influencers (SMIs) terhadap Keputusan Pembelian Produk Kebugaran Sujudi, Robi Putra; Roostika, Raden Roro Ratna
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.v4i2.3847

Abstract

Purpose: This study aimed to analyze the effect of physical attractiveness and social attractiveness on the purchase intention of fitness products, with trustworthiness and perceived expertise as intervening variables. Methodology/Approach: This study uses a quantitative approach. Data collection involved distributing online questionnaires to 200 respondents using Google Forms. The sampling technique used was a non-probability sampling technique using the purposive sampling method, which was then processed using Structural Equation Modeling (SEM) using the PLS program. Results: This study found that physical attractiveness had a positive and significant effect on trustworthiness. Physical attractiveness has a positive and significant effect on perceived expertise. Social attractiveness had a positive and significant effect on trustworthiness. Social attractiveness has a positive and significant effect on perceived expertise. Trustworthiness has a positive and significant effect on purchase intention. Perceived expertise has a positive and significant effect on purchase intention. Conclusions: Physical attractiveness and social attractiveness both have a significant positive influence on trustworthiness and perceived expertise, which in turn significantly enhance purchase intention for fitness products. Trust and perceived expertise act as essential mediating variables that strengthen the relationship between attractiveness and consumer purchase intention. Fitness products promoted by individuals who are physically and socially appealing, trustworthy, and perceived as experts are more likely to attract consumer interest. Limitations: The number of respondents and the variables used were limited to physical and social attractiveness, with trustworthiness and perceived expertise as intervening variables. Thus, other possible variables could influence the purchase intention of fitness products. Contribution: This study contributes to the determination of corporate policies to increase purchase intention using physical attractiveness, social attractiveness, trustworthiness, and perceived expertise as intervening variables.
Analisis Peran Profitabilitas dalam Hubungan Determinan Kebijakan Dividen Firza, Syafira Ulya; Agustina, Agustina
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.v4i2.3866

Abstract

Purpose: This study analyzes the effect of firm size and liquidity on dividend policy, with profitability as a mediating variable. Methodology: This study used a quantitative approach with secondary data. The population in this study consists of 710 non-financial companies listed on the Indonesia Stock Exchange from 2020 to 2022. The sample was selected using purposive sampling, which resulted in 576 observations. Results: The results indicate that firm size and liquidity have a significant effect on dividend policy. Furthermore, the study also shows that firm size and liquidity can indirectly affect dividend policy decisions through firms’ profitability. Conclusions: The study concludes that firm size has a significant positive effect on profitability, and both firm size and profitability significantly influence dividend policy. Liquidity does not have a direct effect on dividend policy, but firm size and liquidity indirectly affect dividend policy through profitability as a mediating variable. Therefore, improving profitability is essential to support sustainable dividend policy implementation. Limitations: This study has limitations regarding the observation period, which only covers data up to 2022, and thus does not reflect the current conditions of the industry. Additionally, the low coefficient of determination (1.2% for profitability and 11.7% for dividend policy) indicates that other factors influencing dividend policy and profitability were not explored in this study. Contribution: This research provides empirical evidence that can be valuable for investors, corporate managers, and researchers to understand how company size and liquidity influence profitability, which in turn affects dividend policy. The findings can help investors make more informed decisions about companies’ dividend strategies while also offering insights for managers on how financial health and company size may shape their approach to dividend distribution.
Pengaruh Religiusitas, Pelayanan Islami, Kepuasan Kerja terhadap Loyalitas Karyawan PTS di Jawa Tengah Mukaramah, Maya; Sholahuddin, Muhammad
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.v4i2.3868

Abstract

Purpose: This study aims to analyze the influence of religiosity and islamic service quality on employee loyalty with job safisfaction as a mediating variable at the muhammadiyah university of surakarta. Methodology: research uses quantitative methods with a survey approach. The sample consisted of 150 empliyees selected randomly. Data was collected through questionnaires and analyzed using structural equation modeling SEM based on Smart PLS. Results: Religiosity and Islamic service quality were proven to have a positive and significant effect on employee loyalty and job satisfaction. Job satisfaction also significantly mediates the influence of religiosity and Islamic service quality on employee loyalty. Conclusions: This study concluded that religiosity and Islamic service quality have a positive and significant effect on employee loyalty at Universitas Muhammadiyah Surakarta. Job satisfaction is also proven to mediate the relationship between religiosity and Islamic service quality to employee loyalty. This means that the higher the value of religiosity and Islamic service quality applied, the higher the employee satisfaction and loyalty to the institution. Limitations: This research is limited to one educational institution with a relatively small sample size, so generalization to other organizations requires caution. Contribution: This research contributes to the development of a human resource management model based on religious values ??and Islamic services in the context of higher education.
Pengaruh Online Customer Review dan Flash Sale Promotion yang Dimediasi oleh Sikap terhadap Minat Beli Skincare Skintific pada Marketplace Shopee Wulandari, Nita; 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.v4i2.3874

Abstract

Purpose: The purpose of this study is to examine the impact of online customer reviews and flash sale promotions on purchase interest in skintific skincare products with consumer attitude as a mediating variable Research methodology: Study uses a quantitative approach with closed questionnaire survey techniques. The reseach sample consisted of students from several universities in Surakarta with data analysis carried out using PLS 3.0 Results: The findings reveal that Online Customer Reviews and Flash Sale Promotions have a positive and significant influence on Purchase Interest. Additionally, Consumer Attitude acts as a mediator in the connection between these variables and Purchase Interest. Conclusions: Online Customer Reviews have a positive and significant influence on Purchase Intention, indicating that positive consumer reviews can increase purchase interest. Additionally, Flash Sale Promotions are also proven to have a positive and significant effect on Purchase Intention, showing that sales promotions through flash sale mechanisms are effective in attracting consumer interest. Consumer attitude also plays an important role, as it has been shown to have a positive and significant effect on Purchase Intention. These findings emphasize the importance of customer reviews, flash sale promotions, and consumer attitudes in shaping purchase intention. Limitations: The study lie in the use of only two variable independent, closed questionnaire method and limited sample coverage to students in Surakarta. Contribution: The reseach helps to advance the field of digital marketing strategies, especially in increasing the effectiveness of online promotions and utilizing customer reviews to encourage purchase interest.  
The Influence of Management Domain on Financial Business Processes in Official Regional Apparatus Organization of Banten Province Ismail, Ahmad Hafiz; Hamzah Ritchi; Zaldy Adrianto
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.v4i2.3886

Abstract

Purpose: This study examines the effects of the risk management of electronic based government systems, data management, IT asset management on the quality of financial business processes in the regional apparatus organization of the Province of Banten Methodology:  The research uses quantitative research method.  This study used a questionnaire to collect data and supplemented by interviews with division SPBE in Diskominfo. The data analyzed using Structural Equation Modeling Partial Least Square with help of software Smart PLS version 4.1.0.9. Results/findings: Risk management of electronic based government systems, data management, IT asset management positively affect financial business processes. Conclusions: SPBE risk management, data management and ICT asset management has a positive and significant effect on the quality of financial business processes. Limitations: Recommendations for future research are to add variables in the management domain or other domains. Contribution: This research advances our knowledge and comprehension of e-government in Indonesia, especially in local government.
Analisis Prospektif Desa Patutrejo Berbasis Blue Economy Development Mustahidda, Rahmania; Sugiharti, Sugiharti; ihsan, Maulana
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.v4i2.3907

Abstract

Purpose: The blue economy is based on the principle of the sustainable use of marine resources directed at economic growth by utilizing marine-based resources. The objective of this research is to analyze the strategy structure and analyze priority strategies for Blue Economy Development in the Maritime Tourism sector in Patutrejo Village with environmental, tourism, economic, and social dimensions. Methodology: Data collection was carried out by determining the elements and detailing them with the help of experts based on specific expert criteria through interviews, focus group discussions, and validation. Interpretive structural modeling (ISM) and MICMAC analysis tools are used to determine elements with high driver power and low dependence values as priority strategies. Results: From the results of the analysis of priority strategies in this research, they include Environmental Elements (L): Water Conservation (L1) and Carrying Capacity (L2); Tourism Elements: Tourist Attractions (P4); Economic Elements: Tourism Industry Opportunities (E1) and Retributions (E2); Social Elements: Welfare (S2); Institutional Element: Central Government Support (K1). Conclusions: The analysis recommends a strategic approach to developing a blue economy in Patutrejo Village by focusing on environmental conservation, institutional strengthening, and local community empowerment to support sustainable marine-based tourism. Five key elements Environment, Tourism, Economy, Social, and Institutional were assessed using the ISM-MICMAC method. High-driving, low-dependence sub-elements identified include water conservation, tourism attraction development, local economic opportunities, community welfare through creative industries, and central government support for village tourism programs. Limitations: This study has limitations in that the development analysis is still general. For further research, a strategic analysis was carried out specifically in certain fields. Contribution: We hope that this can be a recommendation for determining strategies for the development and sustainability of the blue economy for managers and stakeholders in the marine tourism sector.
Analysis of the Influence of E-Wom on Repurchase Intention: the Mediating Role of Customer Loyalty and Satisfaction Nasrulloh, Rifqi Syarif; Rohim , Annisa Nur; Idries, Fahmy Akbar
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.v4i2.3940

Abstract

Purpose: The purpose of this study is to investigate the impact of electronic word-of-mouth (e-WOM) on repurchase intentions for products from Mbah Blangkon Yogyakarta MSME. The study aims to explore the roles of customer loyalty and satisfaction as mediating variables in this relationship. Additionally, it seeks to apply the AISAS (Attention, Interest, Search, Action, and Share) framework to better understand how e-WOM influences consumer decision-making processes. Methodology: The research approach used was quantitative, with purposeful sampling procedures. Data were acquired through surveys from Mbah Blangkon Yogyakarta consumers who had made more than five transactions in the previous three months, offered good feedback, and evaluated the products highly. Data was analyzed using SEM-PLS, with a total of 110 respondents. Results: The study reveals that e-WOM has a positive and significant impact on repurchase intentions, both directly and mediated by customer loyalty and satisfaction. Specifically, the quality of e-WOM enhances repurchase intentions, whereas the quantity of e-WOM negatively affects them. Conclusions: Electronic word of mouth has a good and significant impact on repeat sales because customer reviews provide useful information about the product. In the context of this study, customer loyalty and satisfaction serve as a median for recurrent purchases, which are positive and significant. Another finding from this study is that loyalty has a significant impact on repeat sales since consumers are willing to go to further lengths to obtain the goods. Limitations: This study has several limitations: it focuses on a single MSME in Yogyakarta, which may limit generalizability. Additionally, it relies on self-reported data. Finally, the research examines only specific variables related to e-WOM. Contribution: Managerial implications indicate that Mbah Blangkon MSME can use e-WOM as an effective marketing technique to increase repurchase intentions through customer loyalty and satisfaction. The AISAS model can help in designing targeted digital marketing efforts. This research provides valuable insights for business practitioners in leveraging e-WOM to enhance customer relationships.

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