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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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PENGARUH NORMA SUBJEKTIF DAN MOTIVASI TERHADAP MINAT SERTIFIKASI AKUNTANSI Permata, Fyana Putri; Setyorini, Christina Tri; Sudjono, Sudjono
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 is a research that have been done to 102 Accounting students in Economy and Business Faculty, Jenderal Soedirman University. Purpose of this research is to understand about accounting students’ perception on subjective norm, career, economic, social, academic title and knowledge motivation in influence of intention to take accounting certification.Accounting students (S1) in Economic and Business Faculty, Jenderal Sedirman University, who know about accounting certification – CA / CPA / CIA / CFA / others – was become the criterion in samples choosing of this research. The results of research are: (1) parents’ influence don’t become students’ consideration to take accounting certification; (2) the higer family’s influence, the higher students’ intention to take accounting certification; (3) friends’ view or suggestion didn’t affect students’ intention to take accounting certification; (4) the higher lecturers/professors’ influence, the higher students’ intention to take accounting certification; totally, subjective norm have positive and significant influence to students’ intention to take accounting certification; (5) the higher career motivation, the higher students’ intention to take accounting certification; (6) the higher economic motivation, the lower students’ intention to take accounting certification; (7) the higher social motivation, the higher students’ intention to take accounting certification; (8) academic title motivation doesn’t affect students’ intention to take accounting certification; (9) the higher knowledge motivation, the higher students’ intention to take accounting certification.

Struktur Kepemilikan dan Audit Report Lag Pada Industri Perbankan di Asia Tenggara Ramadhani, Adhi Fitra; Supriyati, Supriyati
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 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.

PENGARUH KINERJA KEUANGAN DAN GAJI KARYAWAN TERHADAP PENGUMPULAN ZAKAT PADA BANK UMUM SYARIAH DI INDONESIA DENGAN DI MODERASI UMUR PERUSAHAAN Prayoga, Cepi Juniar; Susilowati, Dewi
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 determine the effect of financial performance and employee salaries on the collection of zakat with the age of the company as a moderation variable with the object of research is Bank Syariah in Indonesia during 2013-2017. The method used in this research is quantitative method and the data used is secondary data. The sample used in this study is a sharia commercial bank that meets the specified criteria. The sampling technique using purposive sampling method. Data analysis used in this study is Multiple Regression Analysis and Moderate Regression Analysis (MRA). The results of this study indicate that financial performance and employee salaries have a significant effect on zakat collection. While the results of the Moderate Regression Analysis (MRA) show that the age of the company moderates the influence of financial performance on the collection of zakat and company age is not a moderating variable that can interact between employee salaries with the collection of sharia Islamic banks in Indonesia.

THE EFFECT OF QUALITY OF INTERNAL AUDIT AND EFFECTIVENESS OF INTERNAL CONTROL SYSTEMS ON GOOD CORPORATE GOVERNANCE IN FINANCE COMPANIES Mangasih, Edwin Theo; Pinasti, Margani; Bawono, Icuk Rangga
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

The purpose of this research is to analyze the effect of quality of internal audit and the effectiveness of internal control system to corporate governance in finance companies. Quality of internal audit was measured by performance, competency and objectivity. The effectiveness of internal control system was measured by control environment, risk assessment, control activities, information and communication and monitoring. The last variable is good corporate governance was measured by corporate governance framework, protection of shareholders, role of stakeholders, transparency of information and roles and responsibilities of the board of commissioners and board of directors. There were 30 finance companies that become a sample in this research. This study used multiple linear regression as the method of analysis. The result of this research indicated that (1) The quality of internal audit has a positive effect on good corporate governance variable and (2) The effectiveness of internal control system has a positive effect on good corporate governance variable. The result of this research gives implication for internal parties must maintain and improve the existence of the quality of internal audit and the effectiveness of internal control system to achieve a more optimal GCG implementation in company operations. The second implication is for government is expected to be more active in monitoring the activities of finance companies, especially in terms of corporate governance.

DETERMINANT OF BUDGETARY SLACK ON OPD OF KEBUMEN DISTRICT GOVERNMENT Ambarini, Eka Fitria; Mispiyanti, Mispiyanti
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 study aimed to examine the causal relationship between budget emphasis, self-esteem and budget participation by using primary data collected by distributing questionnaires to the respondent. The population was the OPD Regency of Kebumen with a purposive sampling as a sampling technique. From 75 questionnaires that have been distributed, 70 questionnaires have been received and only 43 questionnaires that could be processed. This studied used multiple regression analysis methods. The study showed that based on the t-test: budget emphasis and self-esteem have a positive and significant effect on budgetary slack, while budget participation does not affect budgetary slack. The coefficient of determination (R²) showed 29,5%, that was mean 29,5% variable of budgetary slack influenced by variables budget emphasis, self-esteem, and budget participation but 70,5% explained by other variables which not exist in this research

Determinan yang Mempengaruhi Capaian Penerimaan Retribusi Daerah Provinsi Kalimantan Selatan Ferina, Adya; Adriani, Ade; Suhaili, Achmad
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

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.

PENGARUH INVESTMENT OPPORTUNITY SET (IOS), LIKUIDITAS, DAN LEVERAGE TERHADAP KUALITAS LABA (Studi pada Industri Sektor Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2013-2017) Graha, Arshendy; Khairunnisa, Khairunnisa
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

The sales performance of property and real estate companies in Indonesia deteriorated due to uncertain interest rates. Investors, creditors and corporate stakeholders, in this case, especially property and real estate companies, depend on the quality of earnings that have generated by the company. The high quality of earnings reflect sustained earnings for a long period of time. This study aims to examine the influence of investment opportunity set, liquidity, and leverage on earnings quality in property and real estate companies listed on the Indonesia Stock Exchange (IDX). The sampling method uses purposive sampling method with a total sample of 41 companies and a research period of 5 years so that the number of sample units are 205 data. The data analysis technique uses descriptive statistics and hypothesis testing using panel data regression analysis using the Eviews 10 software application. The test results obtained from this study simultaneously displays that investment opportunity sets, liquidity, and leverage have significant influence to earnings quality. Partially the investment opportunity set does not have a significant effect on earnings quality, liquidity has a negative effect on earnings quality, leverage does not have a significant effect on earnings quality.

ACCOUNTING PROCEDURE AND MANAGEMENT CASH WAQF IN INDONESIAN WAQF INSTITUTIONS Perdana, Laela Fitria; Susilowati, Dewi; Setyorini, Christina Tri
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 paper aims to explore the management and reporting of cash waqf in Indonesia Waqf Institutions. The methodology used in this study is qualitative descriptive research with case study approach to explain specifically about the management and reporting of cash Waqf. The results of this study indicate that the management of cash waqf in Dompet Dhuafa has fulfilled the waqf principle that adopted from the principle of BCPs corresponds to laws and regulations. On the contrary, at the Representative of Indonesian Waqf Board (BWI) in Banyumas Regency as the representative of waqf regulator, its management of waqf is not yet optimal. Dompet Dhuafa reports their waqf management in financial statement, while at Representative of Indonesian Waqf Board in Banyumas Regency did not report management of cash waqf.

THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, LEVERAGE, AND FREE CASH FLOW ON EARNINGS MANAGEMENT Nadifah, Rifda; Kusuma, Poppy Dian Indira; Arofah, Triani
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 determine the effect of CSR Disclosure, Leverage, and Free Cash Flow on profit management. The population in this study was manufacturing companies in the food and beverage sector which were listed on the Indonesia Stock Exchange (BEI) in the 2016-2018 period. Sampling was carried out using a purposive sampling method, and the number of samples used in the study was 26 data of food companies and drinks. Based on the results of research and data analysis using SPSS shows that: (1) CSR disclosure does not affect earnings management, (2) Leverage does not affect earnings management, and (3) Free cash flow does not affect earnings management. The results of this study imply that CSR disclosure is not the only indicator that is considered by investors. Investors may pay more attention to the company's prospects in the future along with the performance of the company. It is expected that companies can pay more attention to social responsibility as an effort to establish policies in promoting a balance between company profits and the benefits of society as a whole. Besides, in conditions where leverage and free cash flow are high, managers do not always think to undertake earning management to overcome the problems. Managers may consider the reversal impact after the earning management which may give a more negative impact on the company.

Kesiapan Perusahaan dalam Penerapan Balance Scorecard: Studi Kasus Pada PT A Lianto, Catherine Nathaniela; Andono, Fidelis Arastyo
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 explore important aspects that determine the company's readiness to implement the Balanced Scorecard (BSC) system. Using qualitative methods, this research was conducted by studying the case of PT A which is engaged in the manufacturing industry. The data collected were analyzed with an interpretive approach. The results of this study indicate that there are some discrepancies in the characteristics of the company and the BSC that require further adjustment. There were 8 problems found, namely: (1) lack of understanding of the BSC, (2) the absence of an adequate information system, (3) the absence of overall support, (4) lagging indicators and leading indicators that have not been integrated, (5) inadequate performance measurement indicators, (6) Some indicators do not have clear targets, (7) incompetent workforce, and (8) common measurement bias. The implementation of an integrated measurement system based on the BSC cannot be done without prior evaluation of the characteristics and readiness of the organization in implementing the BSC. As qualitative research, the results of this study cannot be generalized to a wider research context. However, this research is expected to contribute to the management accounting literature in the context of preparing for the implementation of BSC in manufacturing companies.

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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

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Home Page

OAI Link

Editorial Team

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Reviewer

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Contact Name Ascaryan Rafinda

Contact Email ascaryan.rafinda@unsoed.ac.id

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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

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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