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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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Performance Variable: Influenced by Training, Organizational Culture, and Motivation Budiono, Aris; Husen, Achmad; Suparno , Suparno
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.3967

Abstract

Purpose: This study investigates the impact of training, organizational culture, and motivation on employee performance in a service company, focusing on both their direct and indirect relationships and strategies for improvement. The research utilizes a quantitative survey and multiple linear regression analysis. Research methodology: This research seeks to examine the influence of training, organizational culture, and motivation on employee performance within a service company. This study also examines the direct and indirect relationship between these variables in improving employee performance. Results: The study results indicate that training, organizational culture, and motivation significantly affect employee performance, both simultaneously and partially. Conclusions: Investing is not as complicated as it may seem, and with careful planning, housewives can easily contribute to their family's financial well-being through strategic investment choices. Limitations: The F test shows that the regression model meets the model suitability criteria, and simultaneously, the three independent variables affect the dependent variable, partially revealing that organizational culture and motivation affect Performance, but training does not. Contribution: This study contributes to the understanding of how training, organizational culture, and motivation interact to influence employee performance in service companies. It offers practical insights for HR practitioners and management by highlighting that while motivation and culture have a strong direct effect, training alone may require enhancement in design or delivery to be impactful. The findings also support the development of more integrated employee development programs that align organizational values with personal incentives to improve performance outcomes.
Pengaruh Kualitas Sistem, Layanan, Pemasaran Relasional terhadap Loyalitas melalui Kepuasan Pengguna Toni, Winda Fuji Lestari
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.3973

Abstract

Purpose: This study analyzes how system quality, service quality, and relational marketing influence user satisfaction and loyalty in using the BSB Mobile app at Bank Sumsel Babel Syariah Palembang. Methodology/approach: A quantitative study with 266 purposively selected BSB Mobile users was analyzed using PLS-SEM via SmartPLS, with data collected through an online survey and demographics analyzed using SPSS. Results/findings: System quality, service quality, and relational marketing positively impact user satisfaction, which in turn strengthens user loyalty to the BSB Mobile app. User satisfaction acts as a key mediator, highlighting the importance of reliable systems, quality service, and strong customer relationships in mobile banking loyalty. Conclusion: The study confirms that improving system quality, service quality, and relational marketing enhances user satisfaction, which subsequently fosters user loyalty to BSB Mobile. These variables interact synergistically in shaping positive user experiences. Limitations: This study is only focus on system quality, service quality and relationship marketing on user loyalty with user satisfaction as intervening variable at Bank Sumsel Babel Syariah Palembang Branch. Contribution: The study provides empirical insights into how banks can strategically improve mobile banking performance by focusing on system reliability, service excellence, and relational engagement to strengthen customer loyalty.
Sewindu Pemetaan Bibliometrik Penelitian Teori Fraud Pentagon pada Financial Statement Anggelina, Marhini; Rohmi, Nurul; Islami, Mauludatul; Rahma, Siti Aulia; Zuhdi, Rahmat
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.4099

Abstract

Purpose: This study aims to conduct a bibliometric mapping of Google Scholar-indexed literature over the last eight years (2016–2024) related to the fraud pentagon theory and its application in analyzing fraudulent financial statements in Indonesia. Methodology/approach: This research employs a quantitative approach using a literature study design. Data were obtained using the Publish or Perish software, resulting in 347 relevant articles. These were further analyzed using the VOSviewer tool to visualize trends, clusters, and keyword frequencies in the existing literature. Results/findings: The findings indicate a significant growth in the number of publications on fraud pentagon theory, particularly in 2021 (65 articles) and 2022 (72 articles). Network visualization using VOSviewer shows five primary research clusters. Frequently used keywords include “Pentagon,” “Financial Statements,” and “Indonesia Stock Exchange,” reflecting mainstream research interests. In contrast, emerging topics such as “F-Score Model” and “Determinants” appear less frequently, highlighting research gaps. Influential factors commonly discussed include pressure, financial stability, and internal business conditions as key triggers of financial statement fraud. Conclusion: This bibliometric analysis confirms the central role of fraud pentagon theory in the Indonesian academic discourse on financial fraud. It also identifies underexplored areas that deserve more attention from future researchers, particularly quantitative indicators like the F-Score Model. Limitations: The study is limited to 347 articles deemed relevant from an initial pool of 450; 103 were excluded due to being non-academic (e.g., theses, reviews). Contribution: This research highlights gaps and future directions for forensic accounting studies, encouraging deeper exploration into predictive fraud detection models and underrepresented variables.
Kualitas Konten sebagai Moderator Pengaruh Media Instagram dan Brand Ambassador Skintific Sihombing, Mega; Febriansyah , Febriansyah
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.4100

Abstract

Purpose: This study aims to examine the role of content quality as a moderation variable in social media variables and brand ambassadors to Skintific product brand awareness. Methodology/approach: This study uses a quantitative approach with a causal research design. The sampling technique uses purposive sampling with a sample of 100 people. Data were collected via a Google Form questionnaire and analyzed using SmartPLS version 3.3. Results/findings: The results of the study are as follows: social media variables affect brand awareness of Skintific products, brand ambassadors influence brand awareness of Skintific products, content quality is able to strengthen the influence of social media on brand awareness of Skintific products and content quality is able to strengthen the influence of brand ambassadors on brand awareness of Skintific products. Conclusion: Content quality significantly strengthens the impact of social media and brand ambassadors on brand awareness, maximizing the effectiveness of digital marketing on consumer perceptions. Limitations: This research also has limitations in the coverage of the area focused on the city of Bandar Lampung; therefore, future similar research can expand the scope of the research area to obtain better results. Contribution: Companies pay more attention and strive to maintain and increase brand awareness or consumer brand awareness of products so that consumers make the brand their first choice when they want to buy products.
Analisis Tingkat Kepercayaan Masyarakat: Kualitas Personal dan Relasional Perangkat Desa dalam Pengelolaan Dana Wa Ode, Muhardiana; Anto, La Ode; Dharmawati, Tuti
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.4130

Abstract

Purpose: This study aims to analyse the level of public trust in village officials in the management of village funds, focusing on personal and relational aspects. Methodology/ Approach: The research uses a quantitative method with a population of all residents of Village X aged 17 years and above, and a sample of 112 people selected through random sampling. Data were collected using a trust scale that had been tested for validity and reliability. Results: The regression analysis results show that benevolence (? = 0,401) and competence (? = 0,335) from the personal quality aspect have a significant effect on trust, contributing 42.5%. However, integrity did not show a significant effect. From the relational quality aspect, only closeness was significant (p<0.05), while support and reciprocity had no effect. Limitations: This study has limitations in developing the concepts of integrity, support, and reciprocity effectively, and has not yet comprehensively explored other factors such as transparency and accountability. The generalization of the study's results is also limited due to the sample size, which is not large enough or representative. Contribution: This study concludes that the personal and relational qualities of village officials play an important role in building public trust, but the integrity and support of village officials need improvement for more transparent and accountable village fund management.
Pengaruh Modal Sendiri dan KUR terhadap Pendapatan UMKM di Kecamatan Sindue Ayuni, Ayuni; Munawarah, Munawarah; Kadang, Juliana; Fera, Fera
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.4205

Abstract

Purpose: This study seeks to investigate the impact of personal capital and People's Business Credit on the revenue of Micro, Small, and Medium Enterprises (MSMEs) in Sindue District, Donggala Regency. Methodology: The study employed a quantitative verification approach, focusing on grocery stall MSMEs in Sindue District. Using purposive sampling, 110 respondents were selected. Both primary and secondary data were analyzed through multiple linear regression. Results: The findings revealed that MSME revenue in Sindue District was significantly and positively influenced by Own Capital (52.4%) and People's Business Credit (39.8%), with both variables explaining 76.9% of the revenue variation. The remaining 23.1% was attributed to other factors not examined in this study. Conclusions: Own capital and KUR both significantly boost MSME income in Sindue District. Own capital offers flexibility, while KUR supports production. However, access barriers remain. Combining both funding sources is key to MSME growth. Limitations: This study focused solely on MSMEs in Sindue District. Future research should expand the sample size and include additional variables, such as pricing strategies and financial management, to provide deeper insights into factors affecting business income. Contribution: This study's findings are anticipated to assist the government and financial institutions enhance targeted financing policies and aid MSMEs in their financial decision-making.
Pengaruh Kualitas Layanan dan Citra Merek dalam Meningkatkan Kepuasan Tamu Hotel Santika Andriani, Novi; Fadjar, Adfiyani; Muzakir, Muzakir; Tambaru, Rachman
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.4243

Abstract

Purpose: This research aims to determine the effect of service quality and brand image on increasing guest satisfaction at Hotel Santika Palu. Methodology: The population in this study were visitors who stayed at the Hotel Santika Palu, the sampling technique was nonprobability sampling using Purposive sampling, the final sample was 90 respondents. This study used a quantitative approach method. Multiple linear regression analysis test was used in this study using the spss application version 24.0 Results: These results indicate that service quality and brand image have a positive and significant effect on increasing customer satisfaction, service quality has a positive and significant effect on increasing customer satisfaction and brand image has a positive and significant effect on increasing customer satisfaction. Thus, increasing both variables has the potential to strengthen guest satisfaction and increase their chances of returning to stay at Hotel Santika Palu in the future. Conclusion: The study concludes that service quality and brand image are critical factors in improving guest satisfaction. Strengthening these elements can enhance guest experiences and loyalty, which is essential for maintaining competitive advantage in the hospitality industry. Limitations: The limitation of this research is that it was only conducted at one hotel, namely Hotel Santika Palu, so the results cannot be generalized to other hotels with different characteristics or in different locations. Contribution: This research has implications for the importance of improving service quality and strengthening brand image as the main strategy in efforts to increase guest satisfaction.
Authentic Culinary Business for Sustainable Tourism: Strategy, Experience, Motivation and Value Mulyantini, Sri; Surbakti, Lidya Primta; Maulana, Agus; Wibawaningsih, Ekawati Jati
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.4279

Abstract

Purpose: This study analyzes the City Government’s strategy in developing culinary businesses to support sustainable tourism in Magelang (Central Java) and Depok (West Java), focusing on the role of natural resources, social dynamics, and cultural heritage. Methodology/approach: Using a qualitative case study approach, data were collected through unstructured interviews with 10 key informants from 2023 to 2024. The study examines government strategies and stakeholder involvement in preserving local identity and engaging tourists. Results/findings: Culinary business development emphasizes preserving cultural identity, providing training, and encouraging participation through exhibitions, cooking classes, and workshops. Storytelling and social media campaigns promote engagement. Sustainability is supported through legal protections, consistent promotion, and participation in festivals. Public education fosters cultural pride. The government integrates sustainable tourism principles by balancing economic, environmental, and social goals through collaboration with stakeholders. Concllusion: A strategic, culturally grounded, and collaborative approach is vital to developing sustainable culinary businesses and enhancing tourism appeal. Limitations: The study focuses on policymakers and business actors, excluding cultural stakeholders whose perspectives may offer additional insights. Contribution: The findings inform policy development to support culinary sustainability, encourage government-industry collaboration, and promote culture-driven culinary marketing for inclusive economic growth.
Pengaruh Digital Marketing dan Daya Tarik terhadap Keputusan Berkunjung (Wisata Paralayang Matantimali) Sumiansi, Sumiansi; Fadjar, Adfiyani; Sutomo, Maskuri; Wanti, Sri
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.4294

Abstract

Purpose: The purpose of this research is to determine the impact of digital marketing and attractiveness on visiting decisions (Paragliding tourism in Matantimali Sigi district). Methodology/approach: This study evaluates the hypothesis and gathers quantitative questionnaire data from respondents for inclusion in the quantitative method. It relies on primary data obtained from questionnaires administered to guests at Matantimali paragliding in Sigi Regency. The sample size consisted of 90 respondents. This study used multiple linear regression analysis for data analysis. Results/findings: The research findings show that digital marketing and attractiveness significant impact on encouraging tourists' decisions to visit Paragliding Matantimali, Sigi Regency. Conclusions: Digital marketing and tourist attractions have a significant influence on tourists' decisions to visit Matantimali paragliding, Sigi Regency. Optimizing these two factors can increase tourist visits. Limitations: This research focuses exclusively on Matantimali paragliding tourism in Sigi Regency; it is suggested that further research expand the number of samples and add other variables such as facilities, accessibility, and price for more comprehensive analysis Contribution: The findings of this research are expected to be a strategic basis for Matantimali Paragliding managers in optimizing digital marketing, increasing attractiveness, and designing more effective promotions. Therefore, it is intended to provide a more competitive tourism experience.
Harga, Merek dan Kualitas Motor Bekas Terhadap Keputusan Pembelian Showroom Jawa Motor Rizky, Anang Rizky Nugraha; Zakiyah Zahara; Syamsul Bahri Dg. Parani; Sri Wanti
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.4309

Abstract

Purpose: This study aimed to analyze the influence of price, brand, and product quality on consumer purchasing decisions at the Jawa Motor Showroom in Palu City.. Methodology/approach: Using a quantitative approach, data were collected through a questionnaire involving 120 respondents who had purchased used motorcycles at a showroom. The testing in this study used multiple linear regression analysis using the SPSS application. Results/findings: The study found that price, brand image, and product quality significantly influenced consumer purchasing decisions. Competitive pricing attracts cost-conscious buyers, a strong brand enhances trust and perceived value, and high product quality assures satisfaction. Together, these factors explain 86.4% of the variance in consumer decisions, highlighting their dominant role in shaping purchasing behaviors. Conclusions: Businesses that offer competitive pricing, maintain a strong brand reputation, and ensure product quality are more likely to influence consumer purchase decisions. Limitations: The study was limited to one used motorcycle showroom, namely the Jawa Motor Showroom in Palu City; therefore, the results cannot be generalized to other used motorcycle showrooms in Palu City. Contribution: This study contributes to the development of effective marketing strategies for business actors in the field of used motorcycle sales.

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