Garuda - Garba Rujukan Digital

All

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

sar
Website

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

11 12 13 14 15

Faktor-faktor yang Mempengaruhi Keputusan Kredit Pada UMKM di Kabupaten Banyumas Pada Masa Pandemi Covid-19 Azhar, Ade Noviana; Farida, Yusriati Nur
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 1 (2021): June 2021
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

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.

EXTENDED TAM TEST ON INDONESIAN SMEs’ FINTECH USERS & ITS FINANCIAL REPORTS Ramadhanti, Wita; Kurniawan, Kurniawan; Mukhrodin, Mukhrodin; Setyawati, Sri Murni
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 1 (2020): June 2020
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Indonesia have SME accounting standard that effective in 2018, but this standard adoption is not popular at that time. Hence recent fastest growing in financial technology adoption by food industries’ SME creating the need for having financial reports in order to make an exact reconciliation for the payment. This research wants to know whether this financial technology usage will lead to SME’s to make financial reports according to accounting standard. The model is designed to test the Extended Technology Acceptance Model (Extended-TAM). Population here is SME in food industry that on Grabfood list. 100 sample were drawn using purposive sampling for SME that uses OVO, a financial technology company that partnering with Grabfood. Data then analyzes using WarpPLS.This results is consistent with Extended TAM. The result also shows that adoption of FinTech will trigger SME to make better financial reports to make reconciliation process in billing easier.

Factors Affecting The Acceptance of Going Concern Audit Opinions (Study on Companies Listed on IDX) Saputra, Irvan Pratama
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 investigate the variables that affect how going concern opinions are received. The variables include audit quality, company size, and debt default. The research method is quantitative. The research population is companies in the property, real estate, and building construction sectors that are listed on the Indonesia Stock Exchange. The sampling method is purposive sampling and samples are taken 64 observation data. The study's findings demonstrate that audit quality has no impact on the likelihood of receiving going-concern audit opinions, whereas firm size has a positive impact on the likelihood of receiving going-concern audit opinions. Debt default has no impact on the likelihood of receiving going-concern audit opinions.

DETERMINAN KONSERVATISME AKUNTANSI PERUSAHAAN: PERAN MODERASI FINANCIAL DISTRESS Dayyanah, Malikhatun; Suryandari, Dhini
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

The aim of this research is to examine the effect of leverage, interest conflict, and litigation risk on accounting conservatism with financial distress as the moderating variable. The population in this research is all manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the years 2015 to 2017 which consists of 155 companies. The sample selection used purposive sampling method, there are 30 companies as research sample and 90 units of analysis. Out of this amount, there are 21 units of analysis which are outlier data, so totally there are 69 units of analysis. Analysis of research data used are descriptive statistics and inferential statistics which are processed with IBM SPSS Statistics 23 software. The results show that leverage and litigation risk have significant positive effect on accounting conservatism. While interest conflict has no affection on accounting conservatism. Financial distress is able to moderate the influence of interest conflict on accounting conservatism, but it is not able to moderate the influence of leverage and risk of litigation on accounting conservatism.

Bahasa Inggris Waspodo, Lego
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

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.

ANALISIS VARIABEL CASH HOLDING, FINANCIAL LEVERAGE, MANAGERIAL OWNERSHIP DAN UKURAN PERUSAHAAN DALAM MENDETEKSI ADANYA PRAKTIK WINDOW DRESSING PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2016 SUPARLINAH, IRIANING; Rahmawati, Hani
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

Penelitian ini bertujuan untuk menganalisis variabel cash holding, financial leverage, managerial ownership, dan ukuran perusahaan dalam mendeteksi indikasi adanya praktik window dressing pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia. Penelitian ini mencakup 12 perusahaan yang dipilih berdasarkan metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah komparatif dengan levene test f, dan paired sample ttest untuk mengetahui perbedaan nilai di kuartal 4 dengan kuartal 1, kuartal 2, dan kuartal 3 pada variabel cash holding, financial leverage, managerial ownership, dan ukuran perusahaan. Hasil penelitian menunjukkan bahwa: (1) Tidak terdapat perbedaan nilai variabel cash holding kuartal 4 dengan kuartal 1, kuartal 2, dan kuartal 3; (2) Tidak terdapat perbedaan nilai variabel financial leverage kuartal 4 dengan kuartal 1, kuartal 2, dan kuartal 3; (3) Tidak terdapat perbedaan nilai variabel managerial ownership kuartal 4 dengan kuartal 1, kuartal 2, dan kuartal 3; (4) Terdapat perbedaan antara nilai ukuran perusahaan pada kuartal 4 dengan data kuartal 1 dan kuartal 2, namun tidak terdapat perbedaan antara data ukuran perusahaan pada kuartal 4 dengan data kuartal 3; (5) Hasil penelitian ini juga menunjukkan tidak adanya indikasi praktik window dressing pada perusahaan-perusahaan sektor pertambangan tahun 2013 hingga 2016. Sebagai upaya untuk menghindari terjadinya praktik window dressing, perusahaan perlu memprioritaskan upaya-upaya strategis untuk meningkatkan kinerja keuangannya agar dapat mencerminkan kondisi perusahaan yang sebenarnya.

AKUNTABILITAS PRAKTIK PENGELOLAAN KEUANGAN DESA GAMTALA, HALMAHERA BARAT PROVINSI MALUKU UTARA Zainuddin, Zainuddin; Ansar, Resmiyati
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

Desa Gamtala is a social organization which has traditional characteristics, so that the accountability of its financial management process is not always supported by proper system and procedure. Although this system was carried out in simple way, this could be used to manage the asset of Desa Gamtala properly. To understand the phenomenon of the financial management in Desa Gamtala, this research was aimed to find out: 1) the participants involved in the financial management process in Desa Gamtala, 2) how the financial management process in Desa Gamtala was carried out, 3) how the participants involved understand and interpret the accountability of the financial management process. This research was conducted by using qualitative method which emphasizes on the description of every perception and habits of the human. The data analysis was conducted in three steps, such as: 1) Data Reduction, 2) Data Display, and 3) Verification. The result of this research shows that: 1) The process of financial management and its accountability in Desa Gamtala was involve all people in Desa Gamtala, 2) The accountability of the financial management is carried out consistently 3) Due to the social capital, especially belief, the participants of Desa Gamtala realize that accounting is an instrument of accountability and transparency in financial management in Desa Gamtala.

NPL sebagai Pemoderasi Faktor-Faktor yang Mempengaruhi Audit Delay Yunita, Selvia; Anisykurlillah, Indah
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 analyze the factors that influence audit delay in banking companies with the variables of management performance level, liquidity, complexity of company operations and reputation of audit firm with non-performing loans as moderating variables. The population in the study amounted to 43 banking companies listed on the Indonesia Stock Exchange for the period 2015-2019. Sampling was carried out by purposive sampling method which resulted in 28 samples during the 5 years of the study with a total of 140 units of analysis. The data analysis method uses moderation regression of absolute value difference. The results show that the level of management performance and KAP reputation have a negative effect on audit delay, while the liquidity and complexity of company operations have no effect on audit delay. Then non-performing loans are able to weaken the level of management performance, but are not able to weaken the liquidity and complexity of the company's operations due to audit delay. The conclusion in this study is that the higher the level of management performance, the shorter the audit delay, so the possibility of delay in audit reports is less likely

ANALISIS IMPLEMENTASI AUDIT PERBANKAN SYARIAH DI INDONESIA Lestari, Puja; Susilowati, Dewi; Wahyudin, Wahyudin
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 1 (2020): June 2020
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to analyze the suitability of audit practices in Islamic Banking with existing auditing standards in Indonesia. The unit of analysis in this study is the state-owned Sharia Commercial Bank, namely PT. Bank Syariah Mandiri and privately owned, namely PT. Bank Muamalat Indonesia Tbk. This research uses qualitative methods, using case studies. Data collection was obtained by conducting interviews and analyzing annual reports from 2015 to 2017. The results showed that the audit framework, audit scope, audit quality, audit charter, audit process, and reporting requirements conform to appropriate auditing standards in Indonesia. This study found facts related to sharia auditing in terms of qualified human resources in terms of knowledge of sharia auditing and principles.

The Effect of Audit Fee and Machiavellianism on Auditor Independence with Professional Ethics as a Moderating Variable Mujiono, Mujiono; Jonnardi, Jonnardi
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

Abstract The purpose of this study is to examine the factors that influence auditor independence. The research variables consist of audit fees, Machiavellian traits, and professional ethics as moderating variables. The research sample is an auditor who works at KAP in Bandung as many as 44 people. The results of the study prove that 1) Audit fees have a negative effect on auditor independence, 2) Machiavellian nature has a negative effect on auditor independence, 3) Professional ethics is proven to be a moderating variable that affects the relationship between audit fees and auditor independence, and 4) Professional ethics is proven as a moderating variable. moderating variables that affect the relationship between Machiavellian nature and auditor independence.

Page 13 of 22 | Total Record : 214

11 12 13 14 15

Filter by Year

2016 2025

Filter By Issues

All Issue Vol 10 No 2 (2025): December 2025 Vol 10 No 1 (2025): June 2025 Vol 9 No 2 (2024): December 2024 Vol 9 No 1 (2024): June 2024 Vol 8 No 2 (2023): December 2023 Vol 8 No 1 (2023): June 2023 Vol 7 No 2 (2022): December 2022 Vol 7 No 1 (2022): June 2022 Vol 7 No 1 (2022) Vol 6 No 2 (2021): December 2021 Vol 6 No 1 (2021): June 2021 Vol 6 No 2 (2021) Vol 6 No 1 (2021) Vol 5 No 2 (2020): December 2020 Vol 5 No 1 (2020): June 2020 Vol 5 No 2 (2020) Vol 5 No 1 (2020) Vol 4 No 2 (2019): December 2019 Vol 4 No 1 (2019): June 2019 Vol 4 No 2 (2019) Vol 4 No 1 (2019) Vol 3 No 2 (2018): Vol 3 No 2 (2018) : Soedirman Accounting Review Desember 2018 Vol 3 No 1 (2018): Vol 3 No 1 (2018): Soedirman Accounting Review Juni 2018 Vol 3 No 2 (2018): December 2018 Vol 3 No 1 (2018): June 2018 Vol 3 No 2 (2018) Vol 3 No 1 (2018) Vol 2 No 2 (2017): Vol 2 No 2 (2017): Soedirman Accounting Review Desember 2017 Vol 2 No 1 (2017): Vol 2 No 1 (2017) : Soedirman Accounting Review Juni 2017 Vol 2 No 2 (2017): December 2017 Vol 2 No 1 (2017): June 2017 Vol 2 No 2 (2017) Vol 2 No 1 (2017) Vol 1 No 2 (2016): Vol 1 No 2 (2016): Soedirman Accounting Review Desember 2016 Vol 1 No 2 (2016): December 2016 Vol 1 No 2 (2016) More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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