SINTA 3 | 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
2026-01-05
Articles
Consumer Loyalty: Influence of Servicescape, Service Quality, and Lifestyle through Consumer Satisfaction
Purpose: This research analyses Consumer Loyalty Influenced by Servicecape, Service Quality, and Lifestyle Through Consumer Satisfaction in Koda Bar Jakarta.
Methodology: This study involved 92 respondents as samples, with the Accidental Sampling technique used for sampling. We use the Path Analysis method to overcome this problem. This technique allows direct and indirect estimation with the help of the IBM SPSS application.
Result: In Stucture 1, Servicescape, Service Quality, and Lifestyle simultaneouly impact Consumer Satisfaction. However, only Service Quality and Lifestyle have a significant partial effect on Consumer Satisfaction, whereas Servicescape does not. In Structure 2, Servicescape, Service Quality, Lifestyle, and Consumer Satisfaction collectively influence Consumer Loyalty. Yet, only Servicescape and Lifestyle significantly affect Consumer Loyalty, while Service Quality and Consumer Satisfaction do not. Additionally, Servicescape, Service Quality, and Lifestyle do not indirectly affect consumer loyalty through consumer satisfaction, as evidenced by the Sobel test results, which show no mediating effect.
Conclusion: Service Quality and Lifestyle influence satisfaction, while loyalty is driven by Servicescape and Lifestyle. Satisfaction does not serve as a mediator. These findings highlight the importance of service quality, understanding customer lifestyles, and optimizing the bar’s physical environment.
Limitations: This study is limited to one research object only, and has not considered other variables that may also affect consumer loyalty, such as price or promotion.
Contribution: This study contributes to the understanding of how factors such as servicescape, service quality, and lifestyle can affect consumer satisfaction and loyalty in the entertainment and hospitality industry, and provides suggestions for entrepreneurs to design better consumer experiences.
Google Scholar
Garuda
SintaThe Influence of K-Pop Idols on Purchase Intention of Ultra Milk Products
Purpose: This study aims to analyze the influence of K-Pop idols as brand ambassadors for Ultra Milk on consumer purchase intention by examining the roles of advertising content value, influencer credibility, video attitude, brand attitude, and social shopping.
Research Methodology: A quantitative research approach was employed through an online questionnaire distributed to 232 Ultra Milk consumers in Indonesia who were aware of the brand’s collaborations with K-Pop idols ITZY and Stray Kids. Data were analyzed using SmartPLS software with the PLS-SEM method to test the structural relationships among the studied variables.
Results: The results indicate that advertising content value and influencer credibility positively affect video and brand attitudes, both of which further enhance social shopping behavior and purchase intention. Moreover, video and brand attitudes mediate the relationships between advertising content value, influencer credibility, and social shopping.
Conclusion: The study concludes that using K-Pop idols as brand ambassadors effectively enhances brand perception and consumer engagement, thereby increasing purchase intention in digital marketing contexts.
Limitations: The study’s findings are limited to Indonesian consumers familiar with Ultra Milk’s collaboration with K-Pop idols, which may restrict broader generalization to other populations or product categories.
Contribution: This research enriches consumer behavior and digital marketing literature by providing evidence of how global influencer collaborations strengthen local brand equity and drive purchase intentions, offering strategic insights for marketers operating in emerging markets.
Impact of Green Innovation, Accounting, and Eco-Efficiency on Environmental and Corporate Performance
Purpose: This study aims to examine the effect of green innovation, green accounting, and eco-efficiency on environmental performance, and analyze its impact on company performance.
Methodology: This research uses quantitative methods with descriptive and verification approaches. The data used comes from the financial statements of mining companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2023 period. The analysis techniques used include multiple linear regression analysis and hypothesis testing with SPSS as a tool.
Results: The results of the study, it was found that green innovation and green accounting have a significant positive effect on environmental performance. In contrast, eco-efficiency shows a significant negative effect on environmental performance. In addition, environmental performance is also shown to have a significant positive impact on firm performance.
Conclusions: This study demonstrates that green innovation and green accounting have a significant positive impact on improving environmental performance. Conversely, eco-efficiency shows a significant negative effect on environmental performance. Furthermore, strong environmental performance positively and significantly contributes to enhancing corporate performance. Therefore, emphasizing green innovation and green accounting is crucial for supporting environmental sustainability while simultaneously improving corporate performance.
Limitations: This study only observes mining companies listed on the Indonesia Stock Exchange for 5 years, namely the 2019-2023 period, so this research does not represent the actual conditions of various company sectors.
Contribution: These findings support the importance of implementing environmentally friendly practices as part of a strategy to improve company performance in the mining sector.
Analysis of Indonesian Government Financial Statements for the Period 2004-2023
Purpose: The purpose of this study was to describe the differences in the level of liquidity ratios, solvency, and Debt Service Ratio of central government finances for the period 2004-2013 with the period 2014-2023 as well as differences in the level of revenue effectiveness ratios, spending efficiency ratios, revenue growth rate ratios, spending growth rate ratios, and their harmony ratios
Methodology/approach: The method used is descriptive quantitative with non-parametric test data analysis techniques Man Whithney-U model using the SPSS version 30 program.
Results/findings: The results showed that the difference in liquidity ratios in the government period 2004-2013 with the period 2014-2023 which means the hypothesis is accepted. As for the solvency ratio, there is a better difference, which means the hypothesis is accepted. Meanwhile, in the 2014-2023 period, although there was considerable tax reform, the challenges in achieving revenue targets were also greater due to an increase in state spending as a result of the COVID-19 pandemic. So it is stated that the hypothesis of measuring government performance through the revenue effectiveness ratio is rejected. Then in the efficiency ratio, there is no statistically superior period in terms of the use of the state budget to achieve development goals, which means that the hypothesis is rejected.
Limitations: This research is limited to measuring performance from a financial perspective contained in the Central Government Financial Statements (LKPP) for fiscal years 2004 to 2023.
Contribution: This research can help the government in understanding the effectiveness of budget management in three leadership periods, so that it can be used as an evaluation material to improve financial management in the future.
