Studi Akuntansi, Keuangan, dan Manajemen
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.
Articles
105 Documents
<![CDATA[Optimizing the Competitive Advantage of Four and Five Star Hotels in Bali with Strategic Thinking and Local Wisdom ]]>
<![CDATA[Sudiyani, Ni Nyoman]]>;
<![CDATA[Goca, I Gusti Putu Agung Widya]]>;
<![CDATA[Putri , Cokorda Istri Agung Vera Nindia]]>;
<![CDATA[Dwijayanthi, Anak Agung Istri Agung Ovy]]>;
<![CDATA[Putra, I Kadek Eko Darma]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/sakman.v4i2.3966
<![CDATA[Purpose: This study examines the influence of the local wisdom of Panca Budhi Indriya on competitive advantage in 4&5-star hotels in Bali. It also investigated the mediating role of strategic thinking in enhancing the relationship between local wisdom and competitive advantage. Methodology: This study adopted a quantitative approach and used survey data collected from 158 general managers of 4&5-star hotels in Bali. Data were analyzed using Structural Equation Modeling-Partial Least Squares (Rahayu & Yanis) with SmartPLS 3 software. The study employs a structured questionnaire based on indicators developed for local wisdom, strategic thinking, and competitive advantage. Results: The findings revealed that Panca Budhi Indriya has a significant and positive influence on competitive advantage. Additionally, strategic thinking significantly mediated the relationship between Panca Budhi Indriya and competitive advantage, acting as a complementary mediator. This demonstrates that integrating local wisdom with strategic management practices enhances hotels’ competitive edge. Conclusions: This study examines the influence of local wisdom Panca Budhi Indriya on competitive advantage, both directly and indirectly through strategic thinking. The findings confirm that Panca Budhi Indriya, as a form of intangible local wisdom, significantly enhances competitive advantage. Additionally, strategic thinking acts as a complementary mediator, further strengthening this relationship. Limitations: This study was limited to 4&5-star hotels in Bali, which may not fully represent the broader hospitality sector. This quantitative approach also limits the exploration of deeper qualitative insights into the role of local wisdom in strategic management. Contribution: This study contributes to the field of tourism and hospitality management by providing empirical evidence of how local wisdom can serve as a strategic resource for achieving competitive advantage. These findings offer practical insights for hotel managers, policymakers, and academics interested in integrating cultural values into strategic planning to support sustainable tourism development.]]>
<![CDATA[Pengaruh Green Marketing dan Citra Merek terhadap Pembelian Ulang melalui Kepuasan Konsumen sebagai Variabel Intervening pada Produk Torufarm Palu ]]>
<![CDATA[Nuraini, Intan]]>;
<![CDATA[Muzakir, Muzakir]]>;
<![CDATA[Ponirin, Ponirin]]>;
<![CDATA[Buntuang , Pricylia Chintya Dewi]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/sakman.v4i2.3969
<![CDATA[Purpose: The purpose of this research is to analyze the effect of green marketing and brand image on repurchases through customer satisfaction as an intervening variable in Torufarm Palu products. Methodology: This research methodology is quantitative and was used to examine consumer purchases at Torufarm Palu. The sampling technique used in this study was nonprobability sampling by using purposive sampling. A sample of 120 respondents was selected based on Sugiono's statement. The analysis method used was SEM-PLS. Results: The results showed that green marketing and brand image have a positive effect on customer satisfaction, green marketing has a positive effect on repeat purchases, brand image has a negative effect on purchases, and customer satisfaction has a positive effect on purchases. In addition, there is an indirect relationship between green marketing and brand image to repurchase through customer satisfaction. Conclusions: Torufarm Palu can improve customer satisfaction through its green marketing and brand image. The green marketing, demonstrated by the sale of fresh fruits and vegetables, has proven effective in influencing consumers to repurchase Torufarm Palu's products. However, the brand image does not significantly influence repeat purchases, as visitors tend to overlook the company's brand image due to the large number of competitors. Limitations: The research variables are limited to aspects that can increase consumer satisfaction and encourage companies to improve their services to maintain the company's brand image. This research is limited to aspects of green marketing and specifically focuses on repeat purchases through customer satisfaction. Contribution: This study contributes to the literature on green marketing and brand image by providing a detailed analysis of the factors that can influence repeat purchases through customer satisfaction with torufarm products.]]>
<![CDATA[CEO Overconfidence dan CEO Power terhadap Sustainability Performance: Peran Moderasi Dewan Independen ]]>
<![CDATA[Ramadana, Mariska]]>;
<![CDATA[Phang, Serena]]>;
<![CDATA[Karina, Ria]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2025): Januari ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/sakman.v4i2.4045
<![CDATA[Purpose: This study looks at how CEO overconfidence and power impact business sustainability performance while taking the independent board's moderating function into account. Methodology: Using multiple regression approaches, the study method examines the association between the variables by analyzing secondary data from public businesses listed on the Indonesia Stock Exchange (IDX) and sustainability reports released between 2018 and 2022. Results: The analysis's findings demonstrate that CEO power and overconfidence significantly impact corporate sustainability performance, and that an independent board's function cannot mitigate this relationship. This could imply that although independent boards serve as checks and balances, they might not have as much authority to affect or counteract choices made by a CEO who is extremely self-assured and influential. Conclusions: The individual attributes of a CEO, such as overconfidence and power, play a significant role in determining a company's sustainability performance. Limitations: This study faces several limitations, including reliance on secondary data sourced from the company's annual reports, a restricted range of analyzed variables, and the application of multiple linear regression analysis, which may not fully account for the intricate relationships between variables. Contributions: This research contributes to the advancement of corporate governance theory and practice in the context of sustainability.]]>
<![CDATA[Sales Forecasting with Exponential Smoothing for Webrooming–Showrooming Strategy at Yumna Batik ]]>
<![CDATA[Indrayani , Syarthini]]>;
<![CDATA[Mira, Mira]]>;
<![CDATA[Mayasari, Nur]]>;
<![CDATA[Astuti, Wiwid]]>;
<![CDATA[Anastasya, Resky Angguna]]>;
<![CDATA[Mulyadi, Nur Amalia Agus]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli ]]>
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DOI: 10.35912/sakman.v5i1.3234
<![CDATA[Purpose: This study explores the effectiveness of webrooming and showrooming as marketing strategies in increasing sales, revenue, and customer satisfaction at Yumna Butik in Makassar. It aims to forecast sales trends and analyze consumer shopping behaviors using sales forecasting methods Methodology/approach: A quantitative exploratory approach was employed, utilizing secondary data on sales through webrooming and showrooming. The research applied the Single Exponential Smoothing (SES) method to forecast sales and identify shopping patterns. Interviews with sales representatives and analysis of sales transaction records were conducted to understand consumer behavior and spending trends. Results/findings: The findings reveal a significant monthly increase in sales volume, influenced by strategic store locations, competitive pricing, and high-quality customer service. Among the products analyzed, hijabs were identified as the highest-selling item. The majority of customers preferred webrooming over showrooming, emphasizing the practicality of online searches followed by in-store purchases. Conclusion: The study concludes that webrooming is more effective than showrooming in driving customer purchases at Yumna Butik. Implementing both strategies, supported by accurate sales forecasting, enables better business planning, customer engagement, and revenue growth. Limitations: This study focuses on a single business and specific products, which may limit generalizability. Future research could incorporate advanced software such as RShiny for more detailed and dynamic sales forecasts. Contribution: This study demonstrates the relevance of integrating webrooming and showrooming strategies to enhance sales and customer satisfaction. It also highlights the utility of SES in predicting sales trends and improving inventory management, offering actionable insights for fashion retailers.]]>
<![CDATA[System of Compensation and Variance of Cage Crews (ABK) Income in UD ]]>
<![CDATA[Nurinaya, Nurinaya]]>;
<![CDATA[Marhumi, Siti]]>;
<![CDATA[Mayasari, Nur]]>;
<![CDATA[Ningsih, Nurcahya]]>;
<![CDATA[Arrijal, Muh Fadhil]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli ]]>
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DOI: 10.35912/sakman.v5i1.3235
<![CDATA[Purpose: This study aims to provide empirical evidence of the compensation system and income variance for Cage Crews (ABK) at UD. Turiolo before and after transitioning from an open to a closed house system, along with assessing the resulting income increases. Methodology/approach: This research adopts a quantitative descriptive approach, utilizing a paired sample t-test for data analysis. Data collection involved interviews with business owners and four crew members and documentation of compensation records across maintenance cycles. Results/findings: The findings revealed a significant increase in ABK income after the implementation of the closed house system. The performance-based compensation system is directly correlated with higher income levels achieved through improved operational efficiency. Conclusion: The MSME performance of social media in TOS Lubuklinggau showed a 45.3% sales increase, especially in culinary and fashion products. This study reveals the potential of digital marketing and the need for wider adoption and stakeholder support. Limitations: The study focused solely on one broiler chicken farm in Gowa Regency, limiting the generalizability of the findings to other farms or regions. Future studies should include a broader sample across different farming systems and geographical areas. Contribution: This research highlights the critical role of compensation systems in improving worker income within the poultry farming industry and provides evidence of the economic benefits of adopting modern cage systems, such as the closed house model.]]>
<![CDATA[Influence of Scarcity Marketing and Perceived Value on Buying Decision Moderated by Collaboration ]]>
<![CDATA[Didit, Didit Setiawan]]>;
<![CDATA[Diansyah, Diansyah]]>;
<![CDATA[Kamaruddin, Muhammad Junaid]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli ]]>
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DOI: 10.35912/sakman.v5i1.3373
<![CDATA[Purpose: This study aims to examine the influence of scarcity marketing and customer perceived value on purchasing decisions, with brand collaboration—specifically with the Aerostreet shoe brand—acting as a moderating variable. As consumer behavior continues to evolve in the digital era, understanding the psychological triggers that drive purchasing decisions becomes essential for marketers. This study focuses on how limited availability (scarcity) and perceived benefits (value) can influence buyer intent and how a well-known local brand collaboration may amplify these effects. Methodology/approach: The study uses a quantitative research approach, with data collected through an online questionnaire targeting Aerostreet shoe consumers in Jakarta. A total of 121 respondents were selected using the Slovin formula for large, indefinite populations. The data were analyzed using Structural Equation Modeling (SEM) with the SmartPLS application to assess the relationships among the variables. Results/findings: The analysis reveals that both scarcity marketing and customer perceived value have a positive and significant influence on purchasing decisions. Furthermore, the presence of a brand collaboration with Aerostreet serves as a moderating variable that strengthens the impact of these marketing strategies on consumer behavior. Conclusion: Scarcity and perceived value are key drivers in consumer decision-making, and their influence can be enhanced through strategic brand collaborations such as those involving Aerostreet. Limitations: The study is limited to a specific brand and demographic region, so generalizability may be constrained. Contribution: This study provides practical insights for marketers on leveraging scarcity and value perceptions, especially when paired with brand collaborations, to increase consumer engagement and purchase intent.]]>
<![CDATA[The Effect of Fiscal Decentralization on the Performance of Regional Apparatus Organizations ]]>
<![CDATA[Yustianto, Dr. Benny Prakarsa]]>;
<![CDATA[Epenetus, Abraham Josiah]]>;
<![CDATA[Rozika, Tara Fitria]]>;
<![CDATA[Syarif, Arman]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli ]]>
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DOI: 10.35912/sakman.v5i1.3611
<![CDATA[Purpose: This study investigates the extent to which clearer and more structured fiscal decentralization regulations can reduce overlapping functions between government agencies, enhance the clarity of monitoring and evaluation mechanisms, and ultimately improve budget accountability at the regional level. In particular, the study assesses the influence of these regulatory improvements on the performance of Regional Apparatus Organizations (Organisasi Perangkat Daerah/OPD) and their institutional readiness to adapt to evolving decentralization policies and governance standards. Methodology/approach: This research adopts a literature review method, analyzing 15 previous research articles from Google Scholar and ResearchGate. The selected studies evaluate the performance of OPDs in Indonesia during the publication period from 2014 to 2024. Results/findings: Fiscal decentralization involves fund distribution and delegated authority to regions. Effective decentralization not only distributes power but also improves service quality and public participation. Evaluations should prioritize these aspects. Conlusion: Clear decentralization policies improve OPD performance and accountability but face challenges like regional disparities and limited capacity. Strengthening institutional readiness and coordination is essential. Limitations: Future research should examine specific impacts of decentralization on OPD performance and compare regions to identify influencing factors. Contribution: This study highlights trends, innovations, and challenges in fiscal decentralization, offering insights for policy reform and institutional development.]]>
<![CDATA[Penelitian dan Akuntabilitas Keuangannya ]]>
<![CDATA[Suryani, Ani Wilujeng]]>;
<![CDATA[Setiaji, Yongky Teguh]]>;
<![CDATA[Retnaningsih, Prihatini]]>;
<![CDATA[Alfianto, Imam]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli ]]>
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DOI: 10.35912/sakman.v5i1.3698
<![CDATA[Purpose: The case of manipulation in preparing financial reports in research carried out by university lecturers is a serious problem. This study aims to investigate the causes of lecturers having lack of accountability in their research financial reporting Methodology/approach: The systematic review method is used to conceptually explore why lecturers commit dishonest actions in financial reporting. The articles analyzed were 48 national and international journal articles from the Sinta and Google Scholar databases. Results/findings: The results show that fraud is influenced by information asymmetry, weak monitoring, and workload pressure from tridarma and publication demands. Universities should simplify reporting and enhance monitoring, while lecturers need work-life balance to reduce stress and improve accountability. Conclusion : Lecturers’ financial reporting issues stem from asymmetry, poor monitoring, and pressure. Improving oversight and work-life balance can enhance accountability. Limitations: : This study is limited to a literature review without primary data, so it cannot directly assess lecturers' understanding of financial accountability. Future research should use surveys or interviews. Contribution: This study confirms agency theory by highlighting information asymmetry and weak monitoring in universities. It provides a policy basis to enhance lecturer accountability, reduce fraud, and promote financial accountability and work-life balance.]]>
<![CDATA[Determinan Employee Engagement: Pengembangan Karir, Kompensasi, dan Lingkungan Kerja ]]>
<![CDATA[Nafiudin, Nafiudin]]>;
<![CDATA[Chairani, Ayu]]>;
<![CDATA[Andari, Andari]]>;
<![CDATA[Huddin, M. Nurhaula]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli ]]>
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DOI: 10.35912/sakman.v5i1.3723
<![CDATA[Purpose: This study examines the impact of career development, compensation, and work environment on honorary employees’ engagement at the Civil Service Police Unit (Satpol PP) of Banten Province. Methodology/approach: Using a quantitative method, 58 respondents were selected from a population of 140 honorary employees through Slovin's formula with a 10% margin of error. Data were collected via an online survey and analyzed using PLS-SEM with SmartPLS 4. The analysis included both reflective (validity and reliability tests) and formative model assessments (multicollinearity and weight significance tests), followed by hypothesis testing using inner model evaluation. Results/findings: The bootstrapping results show that career development, compensation, and work environment each have a significant and positive effect on employee engagement. Conclusion: Structured career development fosters emotional commitment, fair compensation builds loyalty, and a supportive work environment enhances employee engagement. Institutions are encouraged to improve these aspects, along with promoting inclusive culture and effective communication. Limitations: Future studies should consider additional or mediating variables and involve larger samples for broader insights. Contribution: This study contributes to public sector HRM by identifying key drivers of engagement among honorary employees.]]>
<![CDATA[Trend Pemanfaatan Media Sosial sebagai Upaya Pengembangan UMKM di Taman Olahraga Silampari ]]>
<![CDATA[Oktarendah, Fatma]]>;
<![CDATA[Tunut, Susyanto]]>;
<![CDATA[Nadea, Salma]]>;
<![CDATA[Bangsawan, Arubina]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/sakman.v5i1.3926
<![CDATA[Purpose: This study aims to analyze the trend of social media utilization as a strategic effort to develop Micro, Small, and Medium Enterprises (MSMEs) in the Silampari Sports Park (TOS) in Lubuklinggau City. Methodology/approach: This study used a descriptive qualitative approach with 80 MSME samples from the TOS area. Data were collected through interviews, observations, and questionnaires to explore the use of social media, marketing strategies, and economic impact. Results/findings: The results indicate that 67.5% of MSMEs use social media for digital marketing, mainly Instagram (42%), Facebook (35%), and TikTok (22%). Social media marketing led to an average sales increase of 45.3%, particularly in the culinary and fashion sectors. Conclusion: Social media boosts MSME performance in TOS Lubuklinggau with a 45.3% sales increase, especially in culinary and fashion. This study reveals the potential of digital marketing and the need for wider adoption and stakeholder support. Limitations: This study is limited by its specific sample, potential qualitative bias, and focus on MSMEs that already use social media. Contribution: This study offers a model and practical recommendations to support MSME digital marketing and accelerate local business digital transformation.]]>
