SAR (Soedirman Accounting Review): Journal of Accounting and Business
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.
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<![CDATA[Faktor-Faktor yang Mempengaruhi Keberlangsungan UMKM di Kabupaten Banyumas Pada Masa Pandemi Covid 19 ]]>
<![CDATA[Ade Novianti Azhar]]>;
<![CDATA[Triani Arofah]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 1 (2021) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2021.6.1.4063
<![CDATA[This study aims to determine the effect of financial literacy, use of e-commerce, product innovation, and readiness to change on the sustainability of MSMEs during the Covid-19 pandemic. The sampling technique used purposive sampling with a sample size of 100 MSME actors in Banyumas Regency. The data analysis technique used in the study was multiple regression analysis. The results of this study indicate that: (1) financial literacy has a significant effect on the sustainability of MSMEs; (2) the use of e-commerce has a significant effect on the sustainability of MSMEs; (3) product innovation has no effect for the sustainability of MSMEs; (4) readiness to change has no effect for the sustainability of MSMEs during the Covid-19 pandemic. The implication of this research is that an understanding of financial literacy will help business actors see their financial condition and assist in making the right decisions, especially during this pandemic, so that it will help business actors maintain their business continuity. The use of e-commerce helps business actors reach a wider market, especially during this pandemic, where shopping is mostly done online, so the use of e-commerce will maintain business stability and maintain business continuity.]]>
<![CDATA[Hubungan CEO Overconfidence dengan Penghindaran Pajak ]]>
<![CDATA[Nurul Hidhayana]]>;
<![CDATA[Novrys Suhardianto]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 1 (2021) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2021.6.1.3097
<![CDATA[The purpose of this study was to analyze the relationship between CEO overconfidence and tax avoidance. This study uses overinvestment to measure the level of overconfidence of a company CEO. The tax avoidance is measured by the Effective Tax Ratio (ETR). This study uses 567 observations from non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period and uses STATA 14.0 software to analyze the data. The results of the analysis show that CEO overconfidence has a positive relationship with tax avoidance. Companies that have CEO overconfidence tend to be involved in regulating corporate taxes which leads to tax avoidance activities. Thus, this study succeeded in proving that the more overconfident a CEO is, the more aggressive the tax avoidance will be.]]>
<![CDATA[Analisis Penerapan Akuntansi Pertanggungjawaban Pada Grand Nanggroe Hotel di Aceh ]]>
<![CDATA[Vidia Isma Ulya]]>;
<![CDATA[Indayani Indayani]]>;
<![CDATA[Riha Dedi Priantana]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 1 (2021) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2021.1.6.3938
<![CDATA[This study aims to analyze how responsibility accounting is applied to the Grand Nanggroe Hotel with 4 elements of responsibility accounting, namely responsibility assignment, performance measurement standards, performance evaluation and reward systems. This study uses primary data and secondary data with documentation and interview data collection methods. The data analysis technique used in this research is descriptive statistics.The results showed that Grand Nanggroe Hotel implemented a responsible accounting system, but the performance of Grand Nanggroe Hotel in general was still ineffective because there were still realizations that did not match the budget.]]>
<![CDATA[Faktor-faktor yang Mempengaruhi Keputusan Kredit Pada UMKM di Kabupaten Banyumas Pada Masa Pandemi Covid-19 ]]>
<![CDATA[Ade Noviana Azhar]]>;
<![CDATA[Yusriati Nur Farida]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 1 (2021) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
Show Abstract
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Full PDF (195.679 KB)
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DOI: 10.20884/1.sar.2021.6.1.3900
<![CDATA[This study aims to determine the effect of financial literacy, education level, credit procedures, and interest rates on credit decisions at MSMEs during the Covid-19 pandemic. The sampling technique used convenience sampling with a sample size of 100 MSME actors in Banyumas Regency. The data analysis technique used in the study was multiple linear regression analysis. The results showed that: (1) financial literacy has a positive and significant effect on credit decisions at MSMEs; (2) education level does not affect credit decisions at MSMEs; (3) credit procedures have a positive and significant effect on credit decisions at MSMEs; (4) interest rates do not affect credit decisions at MSMEs. The implication of this research is that understanding financial literacy is very helpful for MSME actors in determining credit decisions. Good financial literacy will affect a person's way of thinking about financial conditions and affect someone in making strategic decisions and good financial management. Ease of easy credit procedures will encourage MSMEs to make credit decisions. Businesses tend to prefer credit procedures that are quick, easy, and simple.]]>
<![CDATA[Struktur Kepemilikan dan Audit Report Lag Pada Industri Perbankan di Asia Tenggara ]]>
<![CDATA[Adhi Fitra Ramadhani]]>;
<![CDATA[Supriyati Supriyati]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 1 (2021) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2021.6.1.3983
<![CDATA[This study aims to examine the effect of ownership structure on audit report lag in the banking industry in Southeast Asia. The banking industry has different characteristics and operational mechanisms from other industries so that the role of ownership and external auditors is important for the banking industry. 2020 is the year the ASEAN Economic Community (AEC) was implemented in Southeast Asian countries. Industry competition, especially the banking industry between countries, is getting tighter. Therefore, the banking industry is increasingly expanding its network, operational efficiency, increasing the role of resources including investors in the supervisory function in order to be able to compete globally. Ownership structure is important in determining company policy. The data obtained from purposive sampling were 266 sample data for the 2017- 2019 research period. Hypothesis testing uses regression testing and the test results show that only foreign ownership has a significant effect on the audit report lag. On the other hand, managerial ownership, institutional ownership and public ownership have no significant effect on the audit report lag.]]>
<![CDATA[Hubungan CEO Overconfidence dengan Penghindaran Pajak ]]>
<![CDATA[Hidhayana, Nurul]]>;
<![CDATA[Suhardianto, Novrys]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 1 (2021): June 2021 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
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Full PDF (246.459 KB)
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DOI: 10.20884/1.sar.2021.6.1.3097
<![CDATA[The purpose of this study was to analyze the relationship between CEO overconfidence and tax avoidance. This study uses overinvestment to measure the level of overconfidence of a company CEO. The tax avoidance is measured by the Effective Tax Ratio (ETR). This study uses 567 observations from non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period and uses STATA 14.0 software to analyze the data. The results of the analysis show that CEO overconfidence has a positive relationship with tax avoidance. Companies that have CEO overconfidence tend to be involved in regulating corporate taxes which leads to tax avoidance activities. Thus, this study succeeded in proving that the more overconfident a CEO is, the more aggressive the tax avoidance will be.]]>
<![CDATA[Analisis Penerapan Akuntansi Pertanggungjawaban Pada Grand Nanggroe Hotel di Aceh ]]>
<![CDATA[Ulya, Vidia Isma]]>;
<![CDATA[Indayani, Indayani]]>;
<![CDATA[Priantana, Riha Dedi]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 1 (2021): June 2021 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
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Full PDF (218.428 KB)
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DOI: 10.20884/1.sar.2021.1.6.3938
<![CDATA[This study aims to analyze how responsibility accounting is applied to the Grand Nanggroe Hotel with 4 elements of responsibility accounting, namely responsibility assignment, performance measurement standards, performance evaluation and reward systems. This study uses primary data and secondary data with documentation and interview data collection methods. The data analysis technique used in this research is descriptive statistics.The results showed that Grand Nanggroe Hotel implemented a responsible accounting system, but the performance of Grand Nanggroe Hotel in general was still ineffective because there were still realizations that did not match the budget.]]>
<![CDATA[Faktor-faktor yang Mempengaruhi Keputusan Kredit Pada UMKM di Kabupaten Banyumas Pada Masa Pandemi Covid-19 ]]>
<![CDATA[Azhar, Ade Noviana]]>;
<![CDATA[Farida, Yusriati Nur]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 1 (2021): June 2021 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (195.679 KB)
|
DOI: 10.20884/1.sar.2021.6.1.3900
<![CDATA[This study aims to determine the effect of financial literacy, education level, credit procedures, and interest rates on credit decisions at MSMEs during the Covid-19 pandemic. The sampling technique used convenience sampling with a sample size of 100 MSME actors in Banyumas Regency. The data analysis technique used in the study was multiple linear regression analysis. The results showed that: (1) financial literacy has a positive and significant effect on credit decisions at MSMEs; (2) education level does not affect credit decisions at MSMEs; (3) credit procedures have a positive and significant effect on credit decisions at MSMEs; (4) interest rates do not affect credit decisions at MSMEs. The implication of this research is that understanding financial literacy is very helpful for MSME actors in determining credit decisions. Good financial literacy will affect a person's way of thinking about financial conditions and affect someone in making strategic decisions and good financial management. Ease of easy credit procedures will encourage MSMEs to make credit decisions. Businesses tend to prefer credit procedures that are quick, easy, and simple.]]>
<![CDATA[Struktur Kepemilikan dan Audit Report Lag Pada Industri Perbankan di Asia Tenggara ]]>
<![CDATA[Ramadhani, Adhi Fitra]]>;
<![CDATA[Supriyati, Supriyati]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 1 (2021): June 2021 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (181.463 KB)
|
DOI: 10.20884/1.sar.2021.6.1.3983
<![CDATA[This study aims to examine the effect of ownership structure on audit report lag in the banking industry in Southeast Asia. The banking industry has different characteristics and operational mechanisms from other industries so that the role of ownership and external auditors is important for the banking industry. 2020 is the year the ASEAN Economic Community (AEC) was implemented in Southeast Asian countries. Industry competition, especially the banking industry between countries, is getting tighter. Therefore, the banking industry is increasingly expanding its network, operational efficiency, increasing the role of resources including investors in the supervisory function in order to be able to compete globally. Ownership structure is important in determining company policy. The data obtained from purposive sampling were 266 sample data for the 2017- 2019 research period. Hypothesis testing uses regression testing and the test results show that only foreign ownership has a significant effect on the audit report lag. On the other hand, managerial ownership, institutional ownership and public ownership have no significant effect on the audit report lag.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Keberlangsungan UMKM di Kabupaten Banyumas Pada Masa Pandemi Covid 19 ]]>
<![CDATA[Azhar, Ade Novianti]]>;
<![CDATA[Arofah, Triani]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 1 (2021): June 2021 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (207.189 KB)
|
DOI: 10.20884/1.sar.2021.6.1.4063
<![CDATA[This study aims to determine the effect of financial literacy, use of e-commerce, product innovation, and readiness to change on the sustainability of MSMEs during the Covid-19 pandemic. The sampling technique used purposive sampling with a sample size of 100 MSME actors in Banyumas Regency. The data analysis technique used in the study was multiple regression analysis. The results of this study indicate that: (1) financial literacy has a significant effect on the sustainability of MSMEs; (2) the use of e-commerce has a significant effect on the sustainability of MSMEs; (3) product innovation has no effect for the sustainability of MSMEs; (4) readiness to change has no effect for the sustainability of MSMEs during the Covid-19 pandemic. The implication of this research is that an understanding of financial literacy will help business actors see their financial condition and assist in making the right decisions, especially during this pandemic, so that it will help business actors maintain their business continuity. The use of e-commerce helps business actors reach a wider market, especially during this pandemic, where shopping is mostly done online, so the use of e-commerce will maintain business stability and maintain business continuity.]]>
