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.
Articles
30 Documents
<![CDATA[Pengaruh Self-Efficacy, Quality of Work Life dan Kompensasi terhadap Retensi Karyawan PT. Antaran Sukses Express di Kota Tangerang ]]>
<![CDATA[Novi Aisyah]]>;
<![CDATA[Dewi Puspaningtyas Faeni]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 1 (2021): Juli ]]>
Publisher : <![CDATA[Studi Akuntansi, Keuangan, dan Manajemen ]]>
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DOI: 10.35912/sakman.v1i1.395
<![CDATA[Purpose: This research aimed to examine the effect of Self-Efficacy, Quality of Work Life and Compensation on Employee Retention. This study aimed to see how large the correlation of the three exogenous variable factors on Employee Retention at PT Antaran Sukses Express Tangerang. Research Methodology: The sampling in this research uses a simple random sampling technique, with the number of respondents as many as 100 employees. The technique of methodology used is with the distribution of questionnaires and the statistical testing tool used is SMARTPLS 3.0. Results: The results of this study show that Self-Efficacy (0,207), Quality of Work Life (0,398) and Compensation (0,382) were positively and significantly influential on Employee Retention. Based on the R Square test, it has been indicated that the level of Self-Efficacy, Quality of Work Life and Compensation affect the Retention of Employees to 79.3%, while the remaining 20.7% is affected by other variables outside this study.]]>
<![CDATA[Analisis Pengaruh Work from Home, Digital Platform dan Aplikasi Rapat Online terhadap Produktivitas Kerja pada PT. Telkom Akses di Jakarta Barat ]]>
<![CDATA[Dwi Hafifah Perdiyanti]]>;
<![CDATA[Dewi Puspaningtyas Faeni]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 1 (2021): Juli ]]>
Publisher : <![CDATA[Studi Akuntansi, Keuangan, dan Manajemen ]]>
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DOI: 10.35912/sakman.v1i1.396
<![CDATA[Purpose: This research aimed to analyze the impact of Work from Home, Digital Platform, and Online Meeting Applications on Work Productivity. This research aimed to observe the correlation of the three factors of exogenous variables towards work productivity. Research Methodology: Sampling in this study used Random Sampling Techniques by spreading questionnaires to PT Telkom Access - West Jakarta towards 100 people. It shows that the population of PT Telkom Access - West Jakarta are 984 people. The methodology used to collect data was with the distribution of questionnaires. The statistical test tool utilized was SmartPLS 3.0. Results: Based on the results, the study shows that Work from Home positively affects work productivity, the Digital Platform positively affects work productivity, and the Online Meeting Applications positively affects Work Productivity.]]>
<![CDATA[Pengaruh Current Ratio, Return on Equity, Debt to Equity Ratio dan Ukuran Perusahaan terhadap Price Book Value ]]>
<![CDATA[Witri Aryani]]>;
<![CDATA[Mia Laksmiwati]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 1 (2021): Juli ]]>
Publisher : <![CDATA[Studi Akuntansi, Keuangan, dan Manajemen ]]>
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DOI: 10.35912/sakman.v1i1.397
<![CDATA[Purpose: This study aimed to determine the effect of CR, ROE, DER and Company Size on PBV of Public Companies in Chemical Sub Sector Listed on the Indonesia Stock Exchange Period 2013-2017. Research Methodology: The sampling technique used was a purposive sampling method. The researched population was 11 companies and the samples used were 8 Public Chemical Sub Sector Companies Listed on the Indonesia Stock Exchange. The data used was multiple linear regression analysis, tested using the Statistical Package for the Social Science (SPSS) and Microsoft Excel 2016. In addition, the data used were secondary data in the form of complete financial statements during the 2013-2017 period. Results: The study results indicate that the DER variable has a positive and significant effect on PBV. Company Size has a positive and significant effect on PBV. In contrast, the CR and ROE variable do not affect the PBV.]]>
<![CDATA[Pengaruh Total Asset Turnover, Debt to Equity Ratio, Return on Asset, Firm Size dan Cash Ratio terhadap Dividend Payout Ratio pada Perusahaan yang Tergabung dalam Indeks Kompas-100 di Bursa Efek Indonesia Periode 2013-2018 ]]>
<![CDATA[Wandi Jackson]]>;
<![CDATA[Mia Laksmiwati]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 1 (2021): Juli ]]>
Publisher : <![CDATA[Studi Akuntansi, Keuangan, dan Manajemen ]]>
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DOI: 10.35912/sakman.v1i1.398
<![CDATA[Purpose: This study aimed to determine the effect of total asset turnover, debt to equity ratio, return on assets, firm size and cash ratio on dividend payout ratio in companies included in the Kompas-100 Index on the Indonesia Stock Exchange 2013-2018. Research Methodology: Purposive sampling was used to collect data. Based on the criteria established and obtained, samples from ten public companies in the index Kompas-100 representing the total number of up to 100 companies were obtained. The testing of hypotheses was used as the instrument for analysis, processed through SPSS version 20 and Microsoft Excel 2010. Results: This study indicates that FS has a negative and significant influence on the DER, while the TATO, DER, ROA, and CR do not influence the DPR.]]>
<![CDATA[Analisis Pengaruh Corporate Governance dan Kualitas Audit terhadap Integritas Laporan Keuangan pada Perusahaan Manufaktur Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Periode 2012-2017 ]]>
<![CDATA[Ambar Purwantiningsih]]>;
<![CDATA[Desy Anggaeni]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 1 (2021): Juli ]]>
Publisher : <![CDATA[Studi Akuntansi, Keuangan, dan Manajemen ]]>
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DOI: 10.35912/sakman.v1i1.399
<![CDATA[Purpose: The integrity of financial statements is the correctness of the information contained in financial statements that describe the actual condition of the company. This study examined the influence of Corporate Governance, which was proxied by Institutional Ownership, Managerial Ownership, Independent Commissioners, Audit Committees and the effect of Audit Quality on the Integrity of Financial Statements. Research methodology: The population in this study were 13 Manufacturing and Automotive Sub Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2012-2017 period. The sample selection technique used was purposive sampling and obtained six companies that met the researcher's criteria. The data analysis method used in this study is multiple linear regression analysis using SPSS version 25.0 for windows. Results: The results show that institutional ownership, managerial ownership, independent commissioners, and audit quality have a positive and significant effect on the integrity of financial statements, while the audit committee has no effect on the integrity of financial statements.]]>
<![CDATA[Work Life Balance, Peningkatan Karir dan Tekanan Kerja terhadap Produktivitas: Kasus pada Lembaga Sertifikasi Profesi P3 Pembangun Penyuluh Integritas Bangsa ]]>
<![CDATA[Dewi Puspaningtyas Faeni]]>;
<![CDATA[Ratih Puspitaningtyas]]>;
<![CDATA[Ravindra Safitra]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 1 (2021): Juli ]]>
Publisher : <![CDATA[Studi Akuntansi, Keuangan, dan Manajemen ]]>
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DOI: 10.35912/sakman.v1i1.602
<![CDATA[Purpose: This study examined variables aimed at examining work-life balance, Career Improvement and work pressure towards productivity. Research methodology: This study was conducted on employees of LSP P3 PIB, examining of what is the correlation between the correlations of the three exogenous variable factors towards productivity as an endogenous variable. Sampling in this research was calculated using the Slovin formula using the Simple Random Sampling. The Respondents are 105 people, rounded up to 100 people. The respondents were employees of LSP P3 PIB. The methodological technique used for data collection is by distributing questionnaires from the firsthand source or Primary Data. The statistical test tool used is SmartPLS 3. Results: The conclusion of this study demographically, the majority of the respondent are women. The outcome of this research is that work-life balance (0.351) positively and significantly affects productivity, while Career (0.309) has a significantly positive effect, and stress (0.294) has a significant positive effect on productivity. Limitations: The limitation is that it is only conducted on variables that are studied and excluding other external variables with a limited number of respondents in less than one year. Contribution: The organization be more aware of the employees’ working engagement by supporting the employees to adjust their work schedule that is Work-Life Balance for their productivity.]]>
<![CDATA[Fenomena Kekuatan Laba di Masa Covid-19: Suatu Pengujian Keputusan Pembiayaan Utang dan Tindakan Penghindaran Pajak ]]>
<![CDATA[Elia Rossa]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 2 (2022): Januari ]]>
Publisher : <![CDATA[Studi Akuntansi, Keuangan, dan Manajemen ]]>
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DOI: 10.35912/sakman.v1i2.729
<![CDATA[Purpose: This study aims to determine the effect of debt financing decisions and tax avoidance actions on earnings power during the COVID-19 period. Method: The sample of this study uses the property and real estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2020. The sample determination uses the purposive sampling method, so that this study obtains a final sample of 33 issuers. The analytical tool used to test the hypothesis is eviews version 11. Results: This study finds that debt financing decisions and tax avoidance have a negative and significant effect on earnings power during the COVID-19 period. Limitations: This study found that debt financing decisions and tax avoidance measures can only affect profit strength during the Covid-19 period by 14,07%. This condition shows that there are other variables that can affect the phenomenon of earnings power during the Covid-19 period, but are not included in this study. In addition, this study is limited to using a final sample of 33 companies out of a total of 77 companies in the property and real estate sub-sector due to the large number of issuers who suffered losses during the COVID-19 period. Contribution: to companies belonging to the property and real estate sub-sector as a form of evaluation of low earning power that can be influenced by debt financing decisions and tax avoidance actions. In addition, this study can also be used as a reference for companies that have the potential to experience a crisis in deciding whether or not to take action to finance debt and even avoid tax. This study also seeks to fill the void of previous studies which were still limited to examining the effect of debt financing decisions and tax avoidance measures on profit strength during the Covid-19 period by involving the property and real estate sub-sectors that had the most impact on the Covid-19 condition.]]>
<![CDATA[Determinan Struktur Modal Perusahaan Pertambangan Bursa Efek Indonesia tahun 2010-2019 ]]>
<![CDATA[Michelle Aileen Juanda]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 2 (2022): Januari ]]>
Publisher : <![CDATA[Studi Akuntansi, Keuangan, dan Manajemen ]]>
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DOI: 10.35912/sakman.v1i2.1087
<![CDATA[Purpose: This research is done to analyze the determinants capital structure determinants of mining companies listed on Indonesian Stock Exchange period 2010-2019. Method: This research used profitability, firm size, liquidity, and assets tangibility as independent variables with capital structure as dependent variable. This research used 2 (two) capital structure which is without lag and with lag. This research divided firm size to small and large category. This research used purposive sampling and panel data analysis with random effect model. Results: Results show that ROA which was used to measure profitability, current ratio to measure liquidity, and assets tangibility has significant impact on mining companies’ capital structure. However, firm size using natural logarithm of sales as measurement does not have significant impact on mining companies’ capital structure. Limitations: This research has limitations by including negative ROA data that can affect the results of the study. This research has limitations in the SIZE category division, where the base year used is only year 2019 and used natural logarithm data from sales. This research only used 1 (one) period and 1 (one) sector in analyzing the determinants of capital structure and does not make comparisons. Contribution: Managers, creditors, and investors can use the results of this research to be taken into consideration in making decisions on corporate funding, borrowing funds, and investing in mining companies. ]]>
<![CDATA[Pengaruh Profitabilitas dan Likuiditas terhadap Pengungkapan Sustainability Report di Perusahaan yang Terdaftar pada Jakarta Islamic Index (JII) ]]>
<![CDATA[Eko Setiawan]]>;
<![CDATA[Yuliansyah Yuliansyah]]>;
<![CDATA[Rindu Rika Gamayuni]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 2 (2022): Januari ]]>
Publisher : <![CDATA[Studi Akuntansi, Keuangan, dan Manajemen ]]>
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DOI: 10.35912/sakman.v1i2.1163
<![CDATA[Purpose: The purpose of this study is to examine the effect of profitability and liquidity on our sustainability report. Previous research used financial performance variables with profitability, liquidity, leverage, and activity ratios in manufacturing companies in 2014 and Global Reporting Initiative (GRI) 2006 measurements with 79 triple bottom line items (disclosure of economic, social, and environmental performance). Method: Liquidity and profitability are the independent variables in this study. While the measurement variable is the 2016 Global Reporting Initiative (GRI) sustainability report, which is 91 items. The sample uses the Purposive Sampling method on companies listed on the Jakarta Islamic Index (JII) in 2018-2020. Based on the purposive sampling method, the number of companies that have disclosed sustainability reports is 18 companies that are sampled in this study. The analytical method used in this research is multiple regression analysis methods with SPSS 20 software. Results: The results show that profitability and liquidity have no effect on the Sustainability Report. It can be seen by testing the hypothesis that the profitability variable as measured by return on assets has a significance value of 0.160 > 0.05, while the liquidity variable as measured by the current ratio has a significance value of 0.072 > 0.05. Limitations: This study cannot be used as a basis for overall selection for companies listed in the Jakarta Islamic Index (JII), because the population in this study is limited to companies. consistently recorded in 2018-2020 and the variables in this study are still very small in scope to find out what factors influence the alleged Sustainability Report on companies listed on the Jakarta Islamic Index (JII). Contribution: Further research can be improved and improved in quality, it is hoped that the sample can be used for all companies listed on the Indonesia Stock Exchange.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Minat Mahasiswa untuk Mengikuti Ujian Chartered Accountant dengan Pendekatan TPB ]]>
<![CDATA[Fikri Rizki Utama]]>;
<![CDATA[Yudhistira Ardana]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 1 No. 2 (2022): Januari ]]>
Publisher : <![CDATA[Studi Akuntansi, Keuangan, dan Manajemen ]]>
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DOI: 10.35912/sakman.v1i2.1177
<![CDATA[Purpose: This study was to obtain empirical evidence about the effect of subjective norms, control, and outcome expectations on the interest of accounting students to take the Chartered Accountant (CA) exam. Method: The population of this research is the Islamic accounting students of IAIN Metro. The sampling method was purposive sampling with the criteria of 2017 and 2018 accounting students. Data from the questionnaire were processed using the Smart-PLS version 3.3.9 program. Results: This study finds that behavioral control variables and expectations will have a significant effect on students' interest in taking the CA exam. Limitation: This study finds that future research is the need to increase the number of respondents and others such as the attitude of the respondents to the students' interest in taking the CA exam. Contribution: The findings in this study have several contributions, particularly for accounting students who will take the CA exam. In addition, this research will be useful for academics, especially further research and for the advancement of accountants in Indonesia.]]>
