Studi Akuntansi, Keuangan, dan Manajemen
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Studi Akuntansi, Keuangan, dan Manajemen

E-ISSN: 2798-0251
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Focus & Scope

Studi Akuntansi, Keuangan, dan Manajemen (SAKMAN) is a peer-reviewed scientific journal focusing on the fields of Accounting, Finance, and Management . SAKMAN publishes high-quality and relevant manuscripts that have undergone a rigorous review process by qualified editors and reviewers.
Publisher Penerbit Goodwood
Frequency Quarterly (4 issues per year)
Language English
Subject Areas
Strategic Management Social Entrepreneurship Financial Management Risk Management Marketing Management Sharia Accounting Business Innovation General Accounting Economy

Indexing & Metrics

Editorial Team

Editor in Chief

Dyah Palupiningtyas

Editor in Chief

Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia, Indonesia

Associate Editor

Febrianty

Associate Editor

Universitas Malahayati, Indonesia

Amir Indrabudiman

Associate Editor

Universitas Budi Luhur, Indonesia

Deni Sunaryo

Associate Editor

Universitas Serang Raya, Indonesia

Samuel PD Anantadjaya

Associate Editor

Institut IPMI, Indonesia

Komang Adi Kurniawan Saputra

Associate Editor

Universitas Warmadewa, Indonesia

Reviewer

Hosam Alden Riyadh

Reviewer

Curtin University, Australia

Veysel Bozkurt

Reviewer

Istanbul University, Turkey

Peterl Chihwai

Reviewer

Vaal University of Technology, South Africa

Elif Baykal

Reviewer

İstanbul Medipol Üniversitesi, Turkey

Naila Erum

Reviewer

Universiti Teknologi Mara, Malaysia

Fajar Gustiawaty Dewi

Reviewer

Universitas Lampung, Indonesia

Dewi Puspaningtyas Faeni

Reviewer

Universitas Dirgantara Marsekal Suryadarma, Indonesia

Abdul Samad Arief

Reviewer

Universitas Fajar, Indonesia

Ali Sandy Mulya

Reviewer

Universitas Budi Luhur, Indonesia

Ersi Sisdianto

Reviewer

Universitas Islam Negeri Raden Intan Lampung, Indonesia

Dwi Ermayanti Susilo

Reviewer

STIE PGRI Dewantara, Indonesia

Rumanintya Lisaria Putri

Reviewer

Badan Riset dan Inovasi Nasional, Indonesia

Mega Metalia

Reviewer

Universitas Lampung, Indonesia

Iskandar Ali Alam

Reviewer

Universitas Bandar Lampung, Indonesia

Istianingsih Sastrodiharjo

Reviewer

Universitas Bhayangkara Jakarta Raya, Indonesia

Lilis Puspitawati

Reviewer

Universitas Komputer Indonesia

Luk Luk Fuadah

Reviewer

Universitas Sriwijaya, Indonesia

Maryani

Reviewer

Politeknik Negeri Lampung, Indonesia

Ni Nyoman Kerti Yasa

Reviewer

Universitas Udayana, Indonesia

Nopriadi Saputra

Reviewer

Universitas Bina Nusantara, Indonesia

Rilla Gantino

Reviewer

Universitas Esa Unggul, Indondesia

Rusdiaman Rauf

Reviewer

STIE Tri Dharma Nusantara Makassar, Indonesia

Surtikanti

Reviewer

Universitas Komputer Indonesia Bandung, Indonesia

Rulyanti Susi Wardhani

Reviewer

Universitas Bangka Belitung, Indonesia

Edy Jumady

Reviewer

Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya, Indonesia

Hantono

Reviewer

Universitas Pelita Harapan, Indonesia

Lesi Hertati

Reviewer

Universitas Indo Global Mandiri, Indonesia

Riris Aishah Prasetyowati

Reviewer

UIN Syarif Hidayatullah Jakarta, Indonesia

Susanna Hartanto

Reviewer

Universitas Katolik Widya Mandala, Indonesia

Toman Sony Tambunan

Reviewer

Universitas HKBP Nommensen, Medan, Indondesia

William Widjaja

Reviewer

Universitas Pradita, Indonesia

Badingatus Solikhah

Reviewer

Universitas Negeri Semarang, Indondesia

Ian Nurpatria Suryawan

Reviewer

Sekolah Tinggi Ilmu Ekonomi Trisakti, Indondesia

Rochman Marota

Reviewer

Universitas Pakuan, Indonesia

Samuel PD Anantadjaya

Reviewer

Institut IPMI, Indonesia

Ari Susanti

Reviewer

Sekolah Tinggi Ilmu Ekonomi Surakarta, Indonesia

Hendra Hadiwijaya

Reviewer

Institut Teknologi dan Bisnis Palcomtech, Indonesia

Lingga Yuliana

Reviewer

Universitas Paramadina, Indonesia

Martinus Sony Rrstiawan

Reviewer

Universitas Dinamika, Indonesia

M Zahari MS

Reviewer

Universitas Batanghari, Indonesia

Nasrizal

Reviewer

Universitas Riau, Indonesia

Robin

Reviewer

Universitas Internasional Batam, Indonesia

Setiadi

Reviewer

Universitas Dirgantara Marsekal Suryadarma, Indonesia

A Mahendra

Reviewer

Universitas Katolik Santo Thomas, Indonesia

Dedi Suhendro

Reviewer

STIKOM Tunas Bangsa, Indonesia

David Efendi

Reviewer

Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya, Indonesia

Stella Chinelo Nwagbala

Reviewer

Nnamdi Azikiwe University, Nigeria

Eka Travilta Oktaria

Reviewer

Universitas Mitra Indonesia, Indonesia

Eko Cahyo Mayndarto

Reviewer

Universitas Tama Jagakarsa, Indonesia

Muhammad Oceano Fauzan

Reviewer

Universitas Negeri Padang

Novi Darmayanti

Reviewer

Universitas Islam Darul Ulum, Indonesia

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Current Issue

Vol. 5 No. 4 (2026)

Articles

The Role of Human Resources Practices in Enhancing Organizational Justice
Noor Arida Sofiana, Nur Rachmah Wahidah , Dean Herdesviana
Pages: 453-466 https://doi.org/10.35912/sakman.v5i4.5834
73 views
| 50 downloads
View PDF
Inter-Industry Risk-Returns Heterogeneity: A Market Model Approach
Rexon Nainggolan, Rhody Laynn K. Morada
Pages: 431-451 https://doi.org/10.35912/sakman.v5i4.6471
72 views
| 35 downloads
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Financial Ratios as Determinants of Firm Value in the Jakarta Islamic Index
Diana Diana Anggraini, Desmon Desmon, Maria Septijantini Alie, Armalia Reny WA, Yudhinanto CN, Susi Indriyani, M. Renandi Ekatama Surya
Pages: 1-15 https://doi.org/10.35912/sakman.v5i4.5484
108 views
| 128 downloads
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How Ambidextrous Capability Drives Innovation: A Sequential Mediation Model
Hamida Hunein, Budi Syamtoro , Ahmad Farabi
Pages: 17-33 https://doi.org/10.35912/sakman.v5i4.5757
86 views
| 88 downloads
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The Influence of Supply Chain Performance on Batam Retail Businesses Mediated by Supply Chain Flexibility
Hay Rany, Immanuel Zai
Pages: 35-48 https://doi.org/10.35912/sakman.v5i4.5702
102 views
| 117 downloads
View PDF
Factors Influencing Decision Making to Adopt Cross-Border E-commerce
Andy Chia, Isnaini Nuzula Agustin
Pages: 49-65 https://doi.org/10.35912/sakman.v5i4.5819
78 views
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Transformational Leadership and Readiness for Change on the Performance of Bhakti Husada II Hospital
Maya Apriani, Dede R Oktini, Tasya Aspiranti
Pages: 67-77 https://doi.org/10.35912/sakman.v5i4.5544
65 views
| 54 downloads
View PDF
Downy User Loyalty: The Influence of Brand Attractiveness, Experience, Trust, and Satisfaction
Auliyya Ayu Rahmawati, Anton Agus Setyawan
Pages: 79-91 https://doi.org/10.35912/sakman.v5i4.5839
96 views
| 86 downloads
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Digitalization Marketing and Payments for Sustainable Business at PT Albilad Internasional Group
Yulia Pebrianti, Raras Risia Yogasnumurti, Heni Yuvita, Muhammad Ilham Firdaus, Theo Harmawansyah, Zulfani Zulfani
Pages: 93-105 https://doi.org/10.35912/sakman.v5i4.5756
77 views
| 62 downloads
View PDF
The Impact of AI Adoption on Customer Perceived Value, Satisfaction, and Loyalty in Social Commerce
Valentino Aris, Bobur Sobirov, Haris Maupa, Andi Ruslan, Arini Lestari
Pages: 107-126 https://doi.org/10.35912/sakman.v5i4.6263
99 views
| 141 downloads
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Community Participation as a Moderating: Effect of Village Officials’ Competence on Fund Accountability
Andri Widianto, Nurul Mahmudah, Destiana Artanti
Pages: 127-141 https://doi.org/10.35912/sakman.v5i4.6295
56 views
| 31 downloads
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The Impact of Human Resource Management Practices on Operational Performance at Ginta Cargo Lombok
Ridha Nurul Hayati, Dina Novita, Rudi Wibowo
Pages: 143-154 https://doi.org/10.35912/sakman.v5i4.5679
64 views
| 39 downloads
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Revisiting UTAUT: Coordination Capability and Emotional Intelligence in Public Sector Innovation Performance
Tien Yustini, Hendry Wijaya, Akhmad Ghozali, Muhammad Wadud
Pages: 155-178 https://doi.org/10.35912/sakman.v5i4.6333
222 views
| 64 downloads
View PDF
Entrepreneurial Financing for Women-Owned MSMEs: The Role of Financial Literacy, Inclusion, and Performance
Tuti Zakiyah, Wahyuni Windasari
Pages: 179-194 https://doi.org/10.35912/sakman.v5i4.6328
56 views
| 37 downloads
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Environmental, Social, and Governance, Investment, and Firm Value: Insights from a Bibliometric and Systematic Review
Auliyah Rizky Suhasmoro, Tanti Novianti, Noer Azam Achsani, Trias Andati
Pages: 195-208 https://doi.org/10.35912/sakman.v5i4.6322
113 views
| 35 downloads
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Good Corporate Governance and Tax Avoidance in IDX Property Firms
Louise Henrik Saputra Malau, Elen Puspitasari
Pages: 209-219 https://doi.org/10.35912/sakman.v5i4.6224
64 views
| 53 downloads
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Beyond Warmth and Competence: Influencer Marketing in Indonesia’s Local Fashion
Andina Fasha, Ratih Anggraini, Lily Purwianti, Teh Zaharah Yaacob
Pages: 221-233 https://doi.org/10.35912/sakman.v5i4.6332
122 views
| 66 downloads
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Environmental Sustainability Practices Leveraging Green Finance and Innovation for Enhance Eco-Friendly SMEs Performance
Joni Hendra, Khusnik Hudzafidah, Feni Wilamsari, Judi Suharsono
Pages: 235-245 https://doi.org/10.35912/sakman.v5i4.6276
84 views
| 58 downloads
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Corporate Governance and Fraudulent Reporting in Indonesia and Malaysia
Basyiruddin Nur, Ichlasul Amin Nasution
Pages: 247-262 https://doi.org/10.35912/sakman.v5i4.6323
116 views
| 73 downloads
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AI-Based Digital Start-up Model through MSME Innovation, Digital Marketing Capabilities, Towards Creative Economy Competitiveness
Umar Bakti, Maria Septijantini Alie, Iin Marliana
Pages: 263-276 https://doi.org/10.35912/sakman.v5i4.6290
94 views
| 51 downloads
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The Role of Brand Image in Enhancing Repurchase Intention of Low-Cost Carrier Airlines
Olfebri Olfebri, Yuliantini Yuliantini , Aang Gunawan, Primadi Candra Susanto, Nasrullah Nasrullah , Danang Darunanto
Pages: 277-293 https://doi.org/10.35912/sakman.v5i4.6326
69 views
| 446 downloads
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Social Influence and Digital Payment Adoption among Generation Z: The Mediating Role of Lifestyle
Ferry Panjaitan, Krismanto Erick Tobush Naibaho, Romindo Megawati Pasaribu, Hanna M Damanik, Jeremy William Siahaan
Pages: 295-308 https://doi.org/10.35912/sakman.v5i4.6357
83 views
| 54 downloads
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Human Resource Development in China: The Triple Helix Model for Global Tech Expansion
Andika Drajat Murdani, Hasna Wijayati, Halifa Haqqi
Pages: 309-324 https://doi.org/10.35912/sakman.v5i4.6362
125 views
| 47 downloads
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Enhancing Healthcare Employee Performance Through Organizational Citizenship Behavior
Aulya Citra Safina, Alfato Yusnar Kharismasyah
Pages: 325-343 https://doi.org/10.35912/sakman.v5i4.5789
88 views
| 54 downloads
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Market Reaction to the January 2026 Trading Halt: Evidence from IDX30 Stocks
Dayan Hakim Natigor NS, Listri Herlina
Pages: 345-360 https://doi.org/10.35912/sakman.v5i4.6431
92 views
| 255 downloads
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The Influence of Green CEO and Family CEO on Water Disclosure in Indonesia
Ivone Ivone, Susanti Susanti, Sukiantono Tang, Santi Yopie
Pages: 361-377 https://doi.org/10.35912/sakman.v5i4.6233
88 views
| 2 downloads
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Green Marketing Mix and Eco-Labeled Product Behavior: The Mediating Role of Environmental Knowledge
Hanna Meilani Damanik , Krismanto Erick Tobush Naibaho, Martin Luter Purba , Frederick Saroha Silaban, Yehezkiel Dosdoy Siagian
Pages: 373-391 https://doi.org/10.35912/sakman.v5i4.6379
31 views
| 29 downloads
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Performance Evaluation Systems as a Management Control Mechanism: Its Impact on Trust and Job Performance
Neny Desriani, Yuliansyah Yuliansyah , Einde Evana
Pages: 393-412 https://doi.org/10.35912/sakman.v5i4.6438
91 views
| 43 downloads
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Exploring Relationships Among Government Management, Investment, and Sustainable Competitiveness in Indonesia's Maritime Sector
Ahmadi Ahmadi, Didit Herdiawan
Pages: 413-429 https://doi.org/10.35912/sakman.v5i4.6426
88 views
| 42 downloads
View PDF
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Author Guidelines

Before submitting your manuscript, please ensure it meets the journal's formatting requirements. Below is a summary of the key specifications.

Formatting Requirements

Paper size: A4
Font: Times New Roman, 11pt
Spacing: Single
Margins: 2.5 cm (all sides)
Language: English
Reference style: APA 6th

Required Manuscript Sections

1
Title
2
Abstract & Keywords
3
Introduction
4
Literature Review
5
Research Methods
6
Results & Discussion
7
Conclusion
8
Limitation & Suggestions
9
Acknowledgment
10
References
Full Author Hub Manuscript Template

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