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.

Current Issue

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.

Published
2024-01-03

Articles

Efektivitas Kepatuhan Wajib Pajak, Pemeriksaan Pajak dan Penagihan Pajak terhadap Penerimaan Pajak

Purpose: This study analyzes the effectiveness of taxpayer compliance, tax audits, and tax collection on tax revenue. Research methodology: This study analyzes data from the period of 2021-2023, which covers financial revenues from various sources. Results: The research findings indicate the significant role of taxpayer compliance, tax audits, and tax collection in enhancing tax revenue. Limitations: The limitations of this research are as follows: (1) the variables used are limited to three, namely taxpayer compliance, tax inspection, and tax collection; (2) this study is still in the form of a narrative; and (3) this research only utilizes a literature review as the method. Contribution: This study is expected to provide readers with knowledge regarding the effectiveness of taxpayer compliance, tax audits, and tax collection on tax revenue.

Pengaruh Persepsi Harga, Citra Merek dan Promosi Terhadap Keputusan Pembelian Produk Belikopi di Merr Pandugo Surabaya

Purpose: This study aims to explore the influence of price perception, brand image, and promotion on purchasing decisions for Belikopi products at Merr Pandugo Surabaya. Methodology/approach: The method used in this research is a quantitative research design paradigm with an emphasis on testing research variables using an approach through surveys of respondents who have experienced Belikopi products. Data were analyzed using multiple linear regression techniques and Determination Coefficient Analysis (R2) using the statistical software product version 25, involving 85 respondents who answered the questionnaires on a Likert scale. Results/findings: In testing the validity of variable dimensions involving 17 items, consisting of price perception, brand image, and promotion variables, on purchasing decisions, the results were proven to be valid because the Rcount value was greater than Rtable. In the simultaneous test or F test, the calculated F value is 51.894 > 2.72, with a significance value of 0.000 < 0.05; therefore, Ha is accepted and Ho is rejected. Thus, it can be concluded that together price perception, brand image and promotion have a significant influence on purchasing decisions. Limitations: This research only focused on Merr Pandugo Surabaya, and the findings may not be generalizable to other locations or contexts. In addition, external factors, such as economic conditions and cultural influences, have not been explored in depth and may influence consumer behavior. Contribution: This study contributes to the existing literature on consumer behavior and marketing by providing a detailed analysis of the factors that influence purchasing decisions for belikopi products in certain locations.

Analisis Strategi Pemasaran untuk Meningkatkan Enquiry Penjualan Ekspor Petikemas di PT. Samudera Indonesia

Purpose: This research aims to conduct an analysis of the marketing strategies implemented by PT. Samudera Indonesia to increase the volume of inquiries for container export sales. Methodology/approach: The research method used involves case studies and analysis of Segmentation, Targeting and Positioning (STP) strategies along with the implementation of sales calls. Data was collected through interviews, observation and documentation studies. Results/findings: The research results show that the STP marketing strategy and sales calls implemented by PT. Samudera Indonesia has succeeded in increasing the volume of container export sales inquiries every month. Despite limitations in data acquisition and research time constraints, these findings provide valuable insights into the implementation of effective marketing strategies in the shipping and logistics industry. Limitations: Recommendations for future research involve expanding data acquisition and extending the research time to support more in-depth analysis. It is hoped that this research can contribute to practical understanding and strategic marketing literature, especially in the context of container export sales in similar companies. Contribution: This research can contribute to the company in further developing the company's next marketing strategy to further increase the volume of sales inquiries in the following years.

Understanding Capital Accounting Practices by Laundry Entrepreneurs Based on Local Wisdom Values

Purpose: This study aims to understand capital accounting practices of laundry entrepreneurs based on local wisdom values. Methodology/Approach: This study uses an Islamic paradigm with an Islamic ethno-methodology approach. There are five data analysis stages: charity, knowledge, faith, revealed information, and ihsan. This study uses a qualitative method. There were two types of data collection: structured interviews and passive participant observations. Informants were selected using a type of informant determination in the form of purposive sampling. Results/findings: The research results show two capital accounting practices implemented by laundry entrepreneurs: the source of capital that comes from side business income, and the method of recording capital accounting in memory. These two capital accounting practices depend on the value of mutual help, which is reflected in establishing a laundry business to help the family economy. The elders often advise the value of helping each other in the household through the expression “delo tombowata lo tabu wawu labiya.” This expression contains the meaning of a peaceful household life. Limitations: The limitation of this study is that research informants who only gathered information from laundry owners did not include information sourced from customers of the laundry business. Contribution: This research presents the concept of accounting practices by laundry entrepreneurs based on local cultural values, namely mutual help between husbands and wives.

Pengaruh Audit Tenure, Ukuran KAP dan Ukuran Perusahaan terhadap Opini Going Concern

Purpose: This study examines and analyzes the influence of Audit Tenure, Size of Public Accounting Firm (KAP), and company size on audit opinion regarding going concerns. Methodology/Approach:  This hypothesis testing employs logistic regression analysis conducted with the assistance of SPSS 25 software. Results/Findings: Audit tenure has a negative effect on the acceptance of going-concern audit opinions; thus, H1 is accepted. The variable size of the audit firm has a negative effect on the acceptance of going-concern audit opinions; hence, H0 is rejected. The size of the company variable does not affect the acceptance of the going-concern audit opinion; therefore, H0 is rejected. Limitations: The limitations of the study include challenges in resources, such as time and cost, which may restrict the ability to extend the generalization of results comprehensively. Investigating additional variables, such as company growth, profitability, and the previous year's audit opinion, may lead to limitations in measurement and variable control. Contribution: This study contributes to the understanding of the factors that influence going-concern audit opinions.

Implementasi Metode Regresi Linear Berganda untuk Mengatasi Pelanggaran Asumsi Klasik

Purpose: This study investigates the impact of economic events, such as recessions, on the classical assumptions that form the basis of economic theory. Exploring the applicability of classical economic theory assumptions by considering real-world deviations during economic events. Methodology/approach: The Research Methodology utilizes successful journal and interval review methods to examine economic events and their impact on classical economic theory. Apply the multiple linear regression test to predict the value of the dependent variable using known independent variables. The confidence interval method was employed to estimate the precision of the statistical parameters. Results/findings: Results and present findings on the deviation from classical assumptions during economic events. This study provides insights into the predictive power of multiple linear regressions in the context of economic instability. Share the estimated values and precision of the statistical parameters using the confidence interval method. Limitations: We acknowledge the limitations related to the generalization of the findings during economic events. Recognize the inherent challenges of applying classical economic assumptions to real-world scenarios. Contribution: Contributes to the development of economic theory by highlighting discrepancies between classical assumptions and the complexities of economic events.

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