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[Survival Strategy During the Covid-19 Pandemic: Research on the Sustainability of MSMEs ]]>
<![CDATA[Dekeng Setyo Budiarto]]>;
<![CDATA[An Nisa Prita Savira]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 2 (2021) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2021.6.2.5115
<![CDATA[E-commerce is a popular business solution for most people to increase income and maintain business sustainability during this Covid-19 pandemic. This study aims to determine the effect of e-commerce and financial literacy on the performance and sustainability of MSMEs. This study uses primary data by distributing questionnaires to 160 MSMEs owners in Gunungkidul Regencies. The sampling method used is purposive sampling with specific criteria. The hypothesis test used is SEM-PLS. This study is a development of several previous studies using a linear regression model. In contrast, this study uses a structural model because this method can detect more complicated models. The results of hypothesis testing indicate that e-commerce and financial literacy affect performance, and performance affects business sustainability. The results of this study can provide ideas to MSMEs owners to improve their financial literacy skills and use e-commerce to survive in an uncertain environmental situation. In addition, support from the government is needed in the form of an infrastructure network so that MSMEs access is more accessible.]]>
<![CDATA[Bahasa Inggris ]]>
<![CDATA[Lego Waspodo]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 2 (2021) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2021.6.2.5348
<![CDATA[The purpose of this research was to determine the variables that influence whistleblowing in Java, Indonesia. The elements referred to were those associated with Javanese culture, namely tepo seliro and retribution. The data collecting process included the distribution of questionnaires to 35 workers of the Public Accountant Offices in Java, and the study sample consisted of Javanese accountants. The data collecting method utilized was purposive sampling with criteria established in accordance with the study goals. Meanwhile, SPSS was utilized for data analysis. The findings supported the tested hypothesis that Javanese culture has an effect on whistleblowing activities and that retribution has an effect on whistleblowing acts.]]>
<![CDATA[Determinan yang Mempengaruhi Capaian Penerimaan Retribusi Daerah Provinsi Kalimantan Selatan ]]>
<![CDATA[Adya Ferina]]>;
<![CDATA[Ade Adriani]]>;
<![CDATA[Achmad Suhaili]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 2 (2021) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2021.6.2.5190
<![CDATA[This study examines the influence of (1) the relationship between leadership commitment on the retribution receivable; (2) the relationship between supervison on the retribution receivable; (3) the relationship between human resources on the retribution receivables; (4) the relationship between regulation on the retribution receivables in south borneo government.Data collection resulted from thirty eight local government head of personal division retribution in south borneo province. Multiple Regression Analysis as the data analysis method.The results of study showed prove that human resources have a positive effect on the achievement of retribution receipts, while leadership commitment, supervision and the regulatory system have no effect on the achievement of retribution receipts. This means that the more quality the human resources in the SKPD, the higher the achievement of retribution receipts. For the SKPD, this means that SKPD must always improve the quality of human resources in the SKPD by providing education, training, as well as giving awards and clear and firm sanctions.]]>
<![CDATA[Mitigasi Terjadinya Kecurangan di Sektor Pemerintahan Melalui Perspektif Fraud Hexagon Theory ]]>
<![CDATA[Muhammad Nanda Dwi Putra]]>;
<![CDATA[Yesi Mutia Basri]]>;
<![CDATA[Novita Indrawati]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 2 (2021) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2021.6.2.5583
<![CDATA[The goal of this research is to investigate just how often public servants commit fraud. This study analyzes the effect of compensation, experience, internal control, organizationali commitment, and leadershipiin mitigating the occurrence of fraud in government. The population in this study is the Riau Province Government's State Civil Apparatus. The sampling method was proportionally stratified randomly using Government Civil Apparatus in three local governments with the highest levels of corruption: Riau Province, Kampar Regency, and Siak Regency. A questionnaire was delivered directly to the participants, and some utilized a Google form to collect data. A total of 198 State Civil Apparatus participated in this study. Multiple linear regression was performed to analyze the data using SPSS software. The findings of the study demonstrate that appropriate compensation, experience, integration, internal control, and a high level of organizational dedication and leadership can all help to reduce the risk of fraud. This research will aid in the prevention of government fraud.]]>
<![CDATA[Pengaruh Kinerja Keuangan, Tata Kelola Perusahaan dan Agresivitas Pajak terhadap Pengungkapan CSR ]]>
<![CDATA[Ilham Ramadhan Ersyafdi]]>;
<![CDATA[Putri Widya Dwi Irianti]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 2 (2021) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2021.6.2.3943
<![CDATA[The purpose of this study was to examine the effect of financial factor including company size, solvency, profitability and corporate governance, namely managerial ownership, institutional ownership, audit committee, the board of commissioners and tax aggressiveness to CSR disclosure with the object of research being companies listed in SRI KEHATI Index for the period 2009-2019. The sample have been selected using purposive sampling method and data analysis using multiple regression analysis. The results showed that profitability, audit committee, managerial ownership and tax aggressiveness partially had an influence on CSR disclosure. Meanwhile, solvency, company size, independent commissioners and institutional ownership no effect on CSR disclosure. The coefficient of determination shows a number of 0.164. This explains that the independent variables in this study are able to explain the CSR disclosure of 16.4% while the remaining 83.6% consists of other factors which are not discussed in this study.]]>
<![CDATA[Pengaruh Kinerja Keuangan, Tata Kelola Perusahaan dan Agresivitas Pajak terhadap Pengungkapan CSR ]]>
<![CDATA[Ersyafdi, Ilham Ramadhan]]>;
<![CDATA[Irianti, Putri Widya Dwi]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 2 (2021): December 2021 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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Full PDF (265.517 KB)
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DOI: 10.32424/1.sar.2021.6.2.3943
<![CDATA[The purpose of this study was to examine the effect of financial factor including company size, solvency, profitability and corporate governance, namely managerial ownership, institutional ownership, audit committee, the board of commissioners and tax aggressiveness to CSR disclosure with the object of research being companies listed in SRI KEHATI Index for the period 2009-2019. The sample have been selected using purposive sampling method and data analysis using multiple regression analysis. The results showed that profitability, audit committee, managerial ownership and tax aggressiveness partially had an influence on CSR disclosure. Meanwhile, solvency, company size, independent commissioners and institutional ownership no effect on CSR disclosure. The coefficient of determination shows a number of 0.164. This explains that the independent variables in this study are able to explain the CSR disclosure of 16.4% while the remaining 83.6% consists of other factors which are not discussed in this study.]]>
<![CDATA[Survival Strategy During the Covid-19 Pandemic: Research on the Sustainability of MSMEs ]]>
<![CDATA[Budiarto, Dekeng Setyo]]>;
<![CDATA[Savira, An Nisa Prita]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 2 (2021): December 2021 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
Show Abstract
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Download Original
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Original Source
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Full PDF (230.941 KB)
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DOI: 10.32424/1.sar.2021.6.2.5115
<![CDATA[E-commerce is a popular business solution for most people to increase income and maintain business sustainability during this Covid-19 pandemic. This study aims to determine the effect of e-commerce and financial literacy on the performance and sustainability of MSMEs. This study uses primary data by distributing questionnaires to 160 MSMEs owners in Gunungkidul Regencies. The sampling method used is purposive sampling with specific criteria. The hypothesis test used is SEM-PLS. This study is a development of several previous studies using a linear regression model. In contrast, this study uses a structural model because this method can detect more complicated models. The results of hypothesis testing indicate that e-commerce and financial literacy affect performance, and performance affects business sustainability. The results of this study can provide ideas to MSMEs owners to improve their financial literacy skills and use e-commerce to survive in an uncertain environmental situation. In addition, support from the government is needed in the form of an infrastructure network so that MSMEs access is more accessible.]]>
<![CDATA[Bahasa Inggris ]]>
<![CDATA[Waspodo, Lego]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 2 (2021): December 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 (195.957 KB)
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DOI: 10.32424/1.sar.2021.6.2.5348
<![CDATA[The purpose of this research was to determine the variables that influence whistleblowing in Java, Indonesia. The elements referred to were those associated with Javanese culture, namely tepo seliro and retribution. The data collecting process included the distribution of questionnaires to 35 workers of the Public Accountant Offices in Java, and the study sample consisted of Javanese accountants. The data collecting method utilized was purposive sampling with criteria established in accordance with the study goals. Meanwhile, SPSS was utilized for data analysis. The findings supported the tested hypothesis that Javanese culture has an effect on whistleblowing activities and that retribution has an effect on whistleblowing acts.]]>
<![CDATA[Determinan yang Mempengaruhi Capaian Penerimaan Retribusi Daerah Provinsi Kalimantan Selatan ]]>
<![CDATA[Ferina, Adya]]>;
<![CDATA[Adriani, Ade]]>;
<![CDATA[Suhaili, Achmad]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 2 (2021): December 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 (295.508 KB)
|
DOI: 10.32424/1.sar.2021.6.2.5190
<![CDATA[This study examines the influence of (1) the relationship between leadership commitment on the retribution receivable; (2) the relationship between supervison on the retribution receivable; (3) the relationship between human resources on the retribution receivables; (4) the relationship between regulation on the retribution receivables in south borneo government.Data collection resulted from thirty eight local government head of personal division retribution in south borneo province. Multiple Regression Analysis as the data analysis method.The results of study showed prove that human resources have a positive effect on the achievement of retribution receipts, while leadership commitment, supervision and the regulatory system have no effect on the achievement of retribution receipts. This means that the more quality the human resources in the SKPD, the higher the achievement of retribution receipts. For the SKPD, this means that SKPD must always improve the quality of human resources in the SKPD by providing education, training, as well as giving awards and clear and firm sanctions.]]>
<![CDATA[Mitigasi Terjadinya Kecurangan di Sektor Pemerintahan Melalui Perspektif Fraud Hexagon Theory ]]>
<![CDATA[Dwi Putra, Muhammad Nanda]]>;
<![CDATA[Basri, Yesi Mutia]]>;
<![CDATA[Indrawati, Novita]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 2 (2021): December 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 (437.768 KB)
|
DOI: 10.32424/1.sar.2021.6.2.5583
<![CDATA[The goal of this research is to investigate just how often public servants commit fraud. This study analyzes the effect of compensation, experience, internal control, organizationali commitment, and leadershipiin mitigating the occurrence of fraud in government. The population in this study is the Riau Province Government's State Civil Apparatus. The sampling method was proportionally stratified randomly using Government Civil Apparatus in three local governments with the highest levels of corruption: Riau Province, Kampar Regency, and Siak Regency. A questionnaire was delivered directly to the participants, and some utilized a Google form to collect data. A total of 198 State Civil Apparatus participated in this study. Multiple linear regression was performed to analyze the data using SPSS software. The findings of the study demonstrate that appropriate compensation, experience, integration, internal control, and a high level of organizational dedication and leadership can all help to reduce the risk of fraud. This research will aid in the prevention of government fraud.]]>
