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
Manajemen Strategik Kewirausahaan Sosial Manajemen Keuangan Manajemen Risiko Akuntansi Syariah Inovasi Bisnis

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

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Current Issue

Vol. 5 No. 3 (2026)

Articles

Leadership Succession and Psychological Readiness: The Role of Solitude and Psychodynamic Elements
Fauzan Fadli
Pages: 417-427 https://doi.org/10.35912/sakman.v5i3.5769
28 views
| 26 downloads
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Social Media Marketing and iPhone Repurchase Intention: The Roles of FOMO and Materialism
Fatimah Az Zahra, Ratna Roostika
Pages: 429-439 https://doi.org/10.35912/sakman.v5i3.5485
32 views
| 8 downloads
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Consumer Loyalty: Influence of Servicescape, Service Quality, and Lifestyle through Consumer Satisfaction
Revalino Tigor Hasudungan, Jamaludin Khalid, Masrina Gultom
Pages: 1-13 https://doi.org/10.35912/sakman.v5i3.4522
128 views
| 67 downloads
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The Influence of K-Pop Idols on Purchase Intention of Ultra Milk Products
Alfin Mintaro Makruf, Raden Roro Ratna Roostika
Pages: 15-28 https://doi.org/10.35912/sakman.v5i3.3745
68 views
| 33 downloads
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Impact of Green Innovation, Accounting, and Eco-Efficiency on Environmental and Corporate Performance
Mia Audina, Fatchan Achyani, Rina Trisnawati
Pages: 29-46 https://doi.org/10.35912/sakman.v5i3.4959
66 views
| 44 downloads
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Analysis of Indonesian Government Financial Statements for the Period 2004-2023
Friska Nurlita Lusiarini, Triyono Triyono , Zulfikar Zulfikar
Pages: 47-68 https://doi.org/10.35912/sakman.v5i3.4597
51 views
| 18 downloads
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User Generated Content and Source Credibility Influence on Restaurant Consumer Decision Making
Chintia Romadayanti, Heri Setiawan, Kiki Azakia
Pages: 69-80 https://doi.org/10.35912/sakman.v5i3.5659
80 views
| 44 downloads
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Neurofinance Perspective on Traditional and Behavioral Finance in Accounting Students' Decisions
Frischa Faradilla Arwinda Mongan, Muliani Mangngalla, Ni Nyoman Ayu Suryandari, Desi Ratnasari, Alfianti Arung Badeng
Pages: 81-95 https://doi.org/10.35912/sakman.v5i3.5641
54 views
| 46 downloads
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Green Capabilities and Corporate Competitive Advantage: The Moderating Effect of Green Culture
Erna Wati, Jesslyn Jesslyn, Sheila Septiany
Pages: 97-113 https://doi.org/10.35912/sakman.v5i3.5660
66 views
| 30 downloads
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The Influence of Pocket Money and Profit Expectations on Mutual Fund Investment Interest
Haniv Amelia Oktaviani, Wuryaningsih Dwi Lestari
Pages: 115-129 https://doi.org/10.35912/sakman.v5i3.5668
66 views
| 35 downloads
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The Effect of Price Perception, Digital Promotion, and E-WOM on Consumer Satisfaction Maxim Palu
Gunawan Gunawan, Rosida P. Adam, Zakiyah Zahara, Muh. Riswandi Palawa
Pages: 131-145 https://doi.org/10.35912/sakman.v5i3.5497
109 views
| 72 downloads
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The Influence of Muslim Religiosity on Tax Compliance: The Role of Distributive Justice as Moderator
Fitri Mareta, Damayanti Damayanti, Depita Anggraini, Ulin Nuha Alfani
Pages: 147-155 https://doi.org/10.35912/sakman.v5i3.5615
51 views
| 36 downloads
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Perceived Experience, Value, and Customer Satisfaction on Customer Loyalty at Gojek Indonesia
Farid Paramesta, Binarin Tirto Andika
Pages: 157-181 https://doi.org/10.35912/sakman.v5i3.5662
57 views
| 89 downloads
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The Influence of Digital Marketing on the Understanding, Skills, Implementation and Performance of MSMEs Moderated by Constraints
Katri Gentari, Sri Agustina, Ika Rakhmalina, Heriyana Heriyana, Avisa Calista, Emelda Emelda
Pages: 183-197 https://doi.org/10.35912/sakman.v5i3.5521
38 views
| 21 downloads
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The Effect of Placement, Work Environment, and Leadership on Performance Mediated Job Satisfaction
Suarni Norawati, Hardianto Hardianto, Dian Jumaisa, Zamhir Basem, Siti Syahsudarmi
Pages: 199-212 https://doi.org/10.35912/sakman.v5i3.5487
117 views
| 44 downloads
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Assessing the Effect of Service Excellence on Passenger Satisfaction at Regional Airports
Deddy Novie Citra Arta, Muhammad Nur Cahyo Hidayat Nasrullah, Ahmad Raihan Farhan
Pages: 213-224 https://doi.org/10.35912/sakman.v5i3.5701
73 views
| 65 downloads
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The Impact of Global Trends on Tourism and the Creative Economy in Lampung Province
Selfia Alke Mega, M. Yusuf S Barusman, Habiburahman Habiburahman, Andala Rama Putra Barusman
Pages: 225-240 https://doi.org/10.35912/sakman.v5i3.5619
53 views
| 67 downloads
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Supply Chain Optimization on Company Performance in Indonesia’s Free Trade Zone, Batam City
Tasya Cecilia, Immanuel Zai
Pages: 241-258 https://doi.org/10.35912/sakman.v5i3.5675
60 views
| 60 downloads
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The Influence of Switching Barriers and Customer Service on Customer Satisfaction at Hotel Harris Kelapa Gading with Perceived Quality as Moderator
Lukiyana Lukiyana , Muhammad Junaid Kamaruddin, Muhammad Herdi Firmansyah
Pages: 259-269 https://doi.org/10.35912/sakman.v5i3.3385
45 views
| 39 downloads
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Analysis of Determinants of Fintech Adoption by MSMEs in Balikpapan City: DOI and TAM Approaches
Haripin Haripin, Susan Fatmawati
Pages: 271-288 https://doi.org/10.35912/sakman.v5i3.5777
49 views
| 43 downloads
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Factors Influencing Healthcare Workers' Ability to Prevent Malpractice
Yovita Arie Mangesti, Gregorius Yoga Panji Asmara
Pages: 289-300 https://doi.org/10.35912/sakman.v5i3.5600
48 views
| 49 downloads
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Analysis of the Impact of AI-Based Accounting Tools on the Accuracy of Financial Reporting for SMEs in Bandar Lampung
Sri Astuti, Lihan Rini PW, M.Muhayin A Sidik, Irawan Irawan
Pages: 301-312 https://doi.org/10.35912/sakman.v5i3.5656
109 views
| 25 downloads
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Determinants of Financial Information Quality in Aceh Government
Intan Rizkia Chudri, Aida Fitri, Hafifa Delly
Pages: 313-324 https://doi.org/10.35912/sakman.v5i3.5519
61 views
| 36 downloads
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Franchising Strategy for Strengthening Brand Equity at Janji Jiwa Coffee Shop
Fauzan Adhimah
Pages: 325-337 https://doi.org/10.35912/sakman.v5i3.5452
78 views
| 20 downloads
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Fintech's Mediating Role in Financial Efficacy, Risk, and Investment Decisions
Anfas Anfas, Fajar Rakasiwi Syamsuddin
Pages: 339-351 https://doi.org/10.35912/sakman.v5i3.5741
67 views
| 31 downloads
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Financial Performance Ratios and Financial Distress: CS-ARDL Panel Analysis
Nur Rachmah Wahidah, Dean Herdesviana , Noor Arida Sofiana, Nandan Limakrisna
Pages: 353-369 https://doi.org/10.35912/sakman.v5i3.5658
55 views
| 36 downloads
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Firm Profitability and Carbon Disclosure: The Moderating Effect of Firm Size
Mukti Trio Putra, Intan Zoraya, Berto Usman
Pages: 371-385 https://doi.org/10.35912/sakman.v5i3.5543
52 views
| 59 downloads
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Analysis of Financial Factors on Dividend Policy of Manufacturing Companies
Titin Maryana, Hasbullah Hasbullah, Maria Septijantini Alie, Armalia Reny WA, Eka Travilta Oktaria, M. Nasir
Pages: 387-399 https://doi.org/10.35912/sakman.v5i3.5482
38 views
| 47 downloads
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Determination of Managerial Ownership, Firm Size, and Profitability on Firm Value Jakarta Islamic Index
Subhan Aziz, Andi Surya, Hasbullah Hasbullah, Maria Septijantini Alie, Megasari Megasari
Pages: 401-415 https://doi.org/10.35912/sakman.v5i3.5481
42 views
| 22 downloads
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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
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