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Pusat Pengelolaan Jurnal (PPJ) Laboratorium Terpadu Lantai 4 Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman Jln. H.R. Boenyamin No. 708 Purwokerto, Jawa Tengah, Indonesia 53122 Phone/Fax: +62-281-637970 e-mail: jurnal.sar@unsoed.ac.id
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SAR (Soedirman Accounting Review): Journal of Accounting and Business
Published by Universitas Jenderal Soedirman
ISSN : 25416839     EISSN : 25980718     DOI : 10.20884
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
SAR (Soedirman Accounting Review): Journal of Accounting and Business publishes original articles from various topics in the accounting field. SAR has open access policy and published by Faculty of Economics and Business, Universitas Jenderal Soedirman in co-operation with Indonesia Chartered Accountant (IAI)- Educators Compartment. SAR publishes research from various topics in accounting, but is not limited to the following topics: Private Sector: Financial Accounting & Capital Market Management Accounting & Behavioral Accounting Accounting Information System Auditing & Taxation Ethics and Professionalism Sharia Accounting Accounting Education Financial Management Corporate Governance & Finance Public Sector: Public Sector Accounting Management Accounting & Budgeting Information System & E-Government Auditing & Performance Measurement Good Public Governance Articles published in SAR are determined through the blind review process conducted by editors and reviewers of SAR. This process considers several factors such as the relevance of the article and its contribution to the development of accounting practices and the accounting profession as well as compliance with the requirement of published articles. Editor and reviewer provide evaluation and constructive suggestions for the author.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 10 No 1 (2025): June 2025" : 5 Documents clear
Rent-Seeking Theory in the Asymmetry of Blue Economy Benefit Distribution: Economic and Sustainability Accounting Perspectives Aptasari, Fety Widianti
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 1 (2025): June 2025
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2025.10.01.14595

Abstract

The blue economy offers great potential for growth, but the unequal distribution of benefits creates serious inequalities. This research explores the impact of unequal access to marine resources, particularly for small-scale fishers and indigenous communities, through the lens of rent-seeking theory and sustainability accounting. The privatization of coastal resources often enriches large corporations while marginalizing local communities, undermining food security and leading to human rights violations. In addition, renewable energy projects in coastal areas reflect a disregard for social and ecological values that exacerbate resource conflicts. The analysis shows that top-down governance widens the gap, while traditional reporting fails to capture the social and environmental externalities of resource exploitation. The study highlights the importance of Social Return on Investment (SROI)-based reporting approaches and environmental cost-based accounting to measure the holistic impact of blue economy policies. The marginalization of women in the fisheries sector, which is often not recognized in formal reporting, underscores the need for gender-based accounting. As a solution, genuine, not just symbolic, participation of local communities must be integrated in inclusive governance. Reporting approaches such as Integrated Reporting and the Global Reporting Initiative (GRI) can map economic, social and ecological dimensions in a more balanced way. With strengthened accountability and a comprehensive sustainability framework, the blue economy has the potential to be a tool for equitable growth, protecting the rights of local communities while keeping ecosystems in balance
PENGARUH PENGALAMAN AUDITOR, KOMPLEKSITAS TUGAS, DAN INDEPENDENSI AUDITOR TERHADAP AUDIT JUDGMENT Angeliani, Angeliani
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 1 (2025): June 2025
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2025.10.01.15585

Abstract

The quality of audit judgment is the most important factor to ensure the accuracy and credibility of financial statements. Therefore, this study aims to determine the effect of auditor experience, task complexity, and auditor independence on audit judgment at Public Accounting Firms (KAP) in the Jakarta area. This study is expected to contribute in providing recommendations for auditors in improving their abilities by having sufficient work experience, having diverse and complex tasks related to task complexity, and professional ethics as an auditor related to auditor independence. This type of research is quantitative research whose data sources come from primary data. Data collection was carried out by distributing questionnaires to auditors working at KAP in the Jakarta area. Data analysis was carried out using Smartpls software and the Partial Least Square (PLS) data analysis method. The results of this study indicate that independence has a positive effect on audit judgment, while auditor experience and task complexity do not affect audit judgment. From the results of this study, it can be concluded that auditor independence is an important factor in efforts to improve the quality of audit judgment.
Faktor Penentu Volatilitas Harga Saham pada Perusahaan Sektor Energi di BEI Dewi, Sari Puspita; Nikmah, Nikmah
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 1 (2025): June 2025
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2025.10.01.16146

Abstract

This study aims to analyze the effect of exchange rates, interest rates and dividend policies on stock price volatility in energy sector companies listed on the IDX during the 2021-2023 period. The sample was selected using purposive sampling method, consisting of 32 companies. Data analysis was carried out using multiple linear regression. The results showed that exchange rates have a negative effect on stock price volatility, interest rates have a positive effect on stock price volatility, while dividend policy has no effect on stock price volatility. These findings emphasize the importance of considering external factors such as exchange rates and interest rates in making investment decisions in the energy sector.
THE EFFECT OF ENVIRONMENTAL PERFORMANCE AND SUSTAINABILITY REPORTING ON FIRM VALUE WITH GREEN FINANCING AS MODERATING VARIABLE putri pratama, eva aditya; Rahmatika, Dien Noviany; Mubarok, Abdulloh
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 1 (2025): June 2025
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2025.10.01.16187

Abstract

This study aims to examine the effect of environmental performance and sustainability reporting on firm value with green financing as a moderating variable in mining companies listed on the IDX in 2020-2024, the data used in this study are secondary data in quantitative research. The population in the study was 89 companies, the sampling technique used purposive sampling which resulted in 22 sample companies x 5 years of research resulting in 110 observations. The data analysis method uses multiple linear analysis and moderation regression analysis. Individual test results show that environmental performance variables have a significant negative effect on firm value, sustainability reporting has no effect on firm value, green financing strengthens the effect of environmental performance on firm value and green financing does not moderate the effect of sustainability reporting on firm value. This finding highlights the importance of green financing in supporting environmental initiatives that impact firm valuation. Keywords: Environmental Performance, Sustainability Reporting, Green Financing, Firm Value
CONTINUED INTENTION TO USE QUICK RESPONSE CODE INDONESIAN STANDARD (QRIS) DIGITAL PAYMENT: MERCHANT PERSPECTIVE Amanda, Angela Marici Oudilia; Aeni, Ida Nur
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 1 (2025): June 2025
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2025.10.01.16232

Abstract

This study aims to determine the effect of performance expectancy, effort expectancy, social influence, facilitating conditions, government support, and personal innovativeness on continuance usage intention using the UTAUT-3 theoretical framework. The survey was conducted on MSME players in Semarang City with a sample size of 203 respondents selected using purposive sampling method. Model testing using Structural Equation Modeling (SEM). The results showed that performance expectancy, social influence, and facilitating conditions have a direct effect on continuance usage intention. The positive impact of performance expectancy, social influence, and facilitating conditions on the continuance intention of using QRIS by Semarang City MSMEs is reflected in increased operational efficiency, ease of transactions, and trust that encourages growth in turnover, competitiveness, and the ability of MSMEs to adapt to digitalization to expand markets through practical and secure digital payments.

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