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SAR (Soedirman Accounting Review): Journal of Accounting and Business

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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 214 Documents

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Potensi Kebangkrutan Pada Pra-Pandemi dan Masa Pandemi serta Pengaruhnya Terhadap Profitabilitas Safura, Nurul; Putra, Sugih Sutrisno
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 7 No 1 (2022): June 2022
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to identify the potential for bankruptcy in the tourism and recreation industry listed on the IDX in the pre-pandemic and pandemic periods and its effect on profitability. The potential for bankruptcy in this research was measured by the modified Altman Z-Score model, while profitability was measured by return on assets. The research method used is quantitative research with a descriptive-associative approach. The source of data in this study uses secondary data in the form of the company's annual financial statements. The data analysis technique used a modified Altman Z-Score model, panel data regression analysis, classical assumption test, and hypothesis testing. The calculation results show that in the pre-pandemic, on average, the tourism and recreation industry companies were in the safe category with healthy financial conditions, while during the pandemic, the average company was in the gray category with a condition prone to bankruptcy. Based on the result of tests, the potential for bankruptcy has a significant effect on profitability. The greater potential for bankruptcy will affect the smaller profitability value and otherwise, the smaller bankruptcy potential will affect the greater profitability value.

ANTECEDENT AND CONSEQUENCE FOR ACCOUNTING INFORMATION QUALITY ON INDONESIAN SMEs Ramadhanti, Wita; Kurniawan, Kurniawan; Mukhrodin, Mukhrodin; Setiyawati, Sri Murni
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019): December 2019
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This research intended to observe the Accounting Information Quality during 2018, first year implementation of Indonesian Financial Accounting Standard for Micro Small and Medium Entity (SAK EMKM). This is a quantitative research using survey. The objects are Micro, Small and Medium Enterprises in Indonesia. Data is analyze using path analysis. Independent variables are financial literacy, Tax authority pressure, external consultant, Adoption of Marketing information technology. Dependent variables are Accounting Information Quality and Credit Access. The results show that Tax authority pressure and external consultant hiring has positive effect on Accounting Information Quality. Accounting Information Quality has effect on Credit Access. Therefore, further test reveal that Accounting Information Quality do not have mediating role between in the relations independent variables and Credit Access

Survival Strategy During the Covid-19 Pandemic: Research on the Sustainability of MSMEs Budiarto, Dekeng Setyo; Savira, An Nisa Prita
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 2 (2021): December 2021
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

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.

ANALISIS PEDOMAN PENILAIAN RISIKO DAN PENERAPANNYA PADA PENYUSUNAN APBD PROVINSI DKI JAKARTA Wanditha, Fika Ayu; John, M. Yusuf
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 2 (2018): December 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to analyze the guidelines for the implementation of risk assessment prepared by the Financial and Development Supervisory Agency (BPKP) by using risk management theory and to conduct a trial of the application of the analysis results in risk assessment activities in the process of preparing Regional Revenue and Expenditure Budget (APBD) DKI Jakarta Province. This research is based on the results of coaching activities carried out by the Representative Office of the DKI Jakarta Province, namely by assessing the maturity level of SPIP implementation in the Provincial Government of DKI Jakarta in 2015, assessing two focus elements of risk assessment, namely risk identification and risk analysis that still get Zero value, namely in each work unit within the DKI Jakarta Provincial Government does not have a formal risk assessment guideline so that each work unit does not have a risk register and the results of risk analysis that can be used to make control action plans or risk management plans for key activities formally determined. The theory used in this research is risk management theory as stated by Spikin (2013). This study uses the Mixed-Method method, which combines quantitative and qualitative research methods by means of observation, in-depth interviews, reviewing data from other documents or literature and questionnaires. The results of this study indicate that the risk assessment guidelines that have been prepared by BPKP need to be refined in accordance with the elements of risk management so that the risk assessment guidelines can be applied in the risk assessment activities in the process of preparing the DKI Jakarta Provincial Budget.

TRANSPARANSI DAN AKUNTABILITAS PEMERINTAH DESA DALAM PENGELOLAAN DAN PERTANGGUNGJAWABAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDes) Hariyanti, Anies Indah
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 2 (2017): December 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Penelitian ini memfokuskan perhatian pada penerapan prinsip transparansi dan akuntabilitas dalam pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) pada Desa Adisana dan Desa Bumiayu, Kecamatan Bumiayu. Penelitian ini bertujuan untuk mengetahui transparansi dan akuntabilitas pemerintah desa dalam pengelolaan APBDes. Penelitian ini dilakukan karena pemerintah desa masih mengalami kendala dalam hal keterbukaan dan pelaporan pertanggungjawaban APBDes. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan fenomenologi. Subjek penelitian yaitu Pemerintah Desa, Tim Pelaksana Kegiatan (TPK), BPD serta masyarakat yang dianggap dapat mewakili unit penelitian dalam APBDes, teknik pengumpulan datanya yaitu observasi terus-terang atau tersamar, wawancara semi terstruktur, dokumentasi, triangulasi sumber, triangualsi teknik dan triangulasi waktu. Sedangkan teknik analisis data yang digunakan peneliti yaitu reduksi data (data reduction), penyajian data (display data), dan verifikasi data (conclusion). Hasil penelitian ini menunjukkan bahwa perencanaan dan pelaksanaan kegiatan APBDes sudah menunjukkan adanya pengelolaan yang transparan dan akuntabel, walaupun masih ada beberapa yang harus diperbaiki. Sedangkan dalam pertanggungjawaban dilihat secara hasil fisik sudah menunjukkan pelaksanaan yang akuntabel dan transparan, namun dari sisi administrasi masih diperlukan adanya pembinaan lebih lanjut, karena belum sepenuhnya sesuai dengan ketentuan. Kendala utamanya adalah belum efektifnya pembinaan aparat pemerintahan desa dan kompetensi sumber daya manusia, sehingga masih memerlukan pendampingan dari aparat Pemerintah Daerah secara berkelanjutan.

INFLUENCE OF COMPANY VALUE INFORMATION, DIVIDEND POLICY, AND CAPITAL STRUCTURE ON STOCK PRICE Syofyan, Rita; Putra, Defriko Gusma; Aprayuda, Riyadi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 2 (2020): December 2020
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to examine: 1) The effect of company value information in this case the price book value (PBV) on stock prices, 2) The effect of dividend policy in this case the dividend payout ratio (DPR) on stock prices, 3) The effect of capital structure in terms of This is a debt to equity ratio (DER) to stock prices. This type of research is classified as research that is causative. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2008 to 2010. The sample selection is by purposive sampling method. The data used in this study include secondary data. Data collection techniques with documentation techniques. The analysis used is multiple linear regression. The results showed that: 1) Company value had no effect on stock prices, where the significance value was 0.031 <0.05 and the value of t count> t table was 2.214> 1.995 but the negative β value was -0.028 (H1 was rejected). 2) Dividend policy has a significant positive effect on stock prices, where the significance value is 0.034 <0.05 and the value of t arithmetic> t table is 2.171> 1.995 and a positive β value of 0.032 (H2 is accepted). 3) Capital structure has a significant negative effect on stock prices, where the significance value is 0.006 <0.05 and the value of t arithmetic> t table is 2.861> 1.995 and the negative β value is -0.040 (H3 accepted).

EVALUATION OF IMPLEMENTING FINANCIAL SERVICES AUTHORITY AS A TAX SUBJECT Narabewa, Ario; Yohanes, Yohanes
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019): December 2019
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This researchis conducted to examine the determination of Otoritas Jasa Keuangan as a tax subject and object by the Directorate General of Taxes. DGT determines levies by the OJK on the financial sector related to tax objects. This can lead to double taxation problem depending on the remaining levies of the current year and the following year's budget must be submitted by the OJK to the Treasury. This study employs the state sovereignty theory to request that this stipulation is under statutory regulations. Case study is chosen as the research strategy to deepen the study of this determination phenomenon more deeply and can provide advice to OJK and the Directorate General of Taxes. The data were collected by interview method and document study. The result of this study found that the OJK as an entity has the function to conduct pure administrative tasks.Theresult of this translation shows that OJK’s levy is part of PNBP, thus it cannot be used using object tax

Book Tax Difference dan Volatilitas Arus Kas terhadap Persistensi Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi Zarabiyu, Nastya Chila; Jasman, Jasman
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 7 No 1 (2022): June 2022
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Abstrak Tujuan dari studi ini adalah melakukan identifikasi pengaruh book tax difference (permanent dan temporary difference), ukuran perusahaan dan volatilitas arus kas atas persistensi laba. 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. Sesuai purposive sampling method pada pemilihan sampel data, terpilih 23 sampel data dari industri pertambangan. 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). Selain itu, 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.

Pengaruh Inflasi, Bi Rate, Kurs Rupiah Dan Djia Terhadap IHSG Tahun 2014-2017 Prayoga, Nugraha Ibnu; Khairunnisa, Khairunnisa
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019): June 2019
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to determine how the influence of Inflation, BI Rate, Rupiah Exchange and Dow Jones Industrial Average on the Composite Stock Price Index listed on the Stock Exchange in 2014-2017. The population in this study is the Inflation, BI Rate, Rupiah and Dow Jones Industrial Average panel data in 2014-2017. The method of data analysis in this study is multiple linear regression using SPSS 25 software. Based on the results of data processing shows that, the Rupiah exchange rate has a positive and significant influence and the Dow Jones Industrial Average has a positive and significant effect. While Inflation and the BI Rate did not affect the ICI.

PENGARUH PARTISIPASI ANGGARAN, KEJELASAN SASARAN ANGGARAN, DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL Qotrunnada, Sausan Syifa; Wiratno, Adi; Supeno, Saras
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018): June 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to examine the effect of budgetary participation, budget target clarity and organizational commitment on managerial performance empirical study in PD BPR BKK Purwokerto. To collect data of this study, survey questionnaire with sample selection using purposive sampling method are used. Questionnaires given to 33 managers or managers-equaled level in PD BPR BKK Purwokerto. Their responses are analyzed using multiple linear regression analysis technique through SPSS software. These analysis results reveal that budgetary participation and budget target clarity has significant positive effects to managerial performance. However, organizational commitment does not affect to managerial performance. Keywords: Budgetary Participation, Budget Target Clarity, Organizational Commitment, Managerial Performance.

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Editorial Address 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

Location Kab. banyumas, Jawa tengah INDONESIA

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Contact Name
Ascaryan Rafinda

Contact Email
ascaryan.rafinda@unsoed.ac.id

Phone
-

Journal Mail Official
jurnal.sar@unsoed.ac.id

Editorial Address
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

Location
Kab. banyumas,

Jawa tengah

INDONESIA