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.
Articles
214 Documents
<![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 ]]>
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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[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[Book Tax Difference dan Volatilitas Arus Kas terhadap Persistensi Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi ]]>
<![CDATA[Nastya Chila Zarabiyu]]>;
<![CDATA[Jasman Jasman]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 7 No 1 (2022) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
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DOI: 10.20884/1.sar.2022.7.1.5758
<![CDATA[Abstrak Pengujian pengaruh book tax difference (permanent dan temporary difference), ukuran perusahaan dan volatilitas arus kas atas persistensi laba adalah tujuan utama dari studi ini. Populasi studi ini terdiri dari 49 industri pertambangan yang terdaftar pada Bursa Efek Indonesia (BEI) periode 2017 sampai dengan 2019. Metode sampling yang digunakan yakni purposive sampling method. Sesuaipurposive sampling method pada pemilihan sampel data, terpilih 23 sampel data dari industri pertambangan. Pada studi ini, pengolahan data diproses melalui aplikasi STATA. Penelitian ini menggunakan moderated regression analysis. Adapun hasil studi ini menunjukkan bahwasanya variabel Permanent difference (PD), Temporary difference (TD) dan Volatilitas arus kas (VAK) memberikan dampak yang berarti untuk persistensi laba (PL). Tidak hanya itu, hasil penelitian empiris membuktikan bahwa ukuran perusahaan memperkuat pengaruh positif dari temporary difference (TD) dan ukuran perusahaan memperkuat pengaruh negatif dari volatilitas arus kas (VAK). Namun demikian, tidak terbukti bahwa ukuran perusahaan berperan memoderasi pengaruh permanent difference (PD) terhadap persistensi laba]]>
