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[TRANSAKSI E-COMMERCE: ANALISIS SUDUT PANDANG AKAD WAKALAH DAN SALAM SERTA PSAK SYARIAH 103 ]]>
<![CDATA[Pekerti, Retno Dyah]]>;
<![CDATA[Susilowati, Dewi]]>;
<![CDATA[Herwiyanti, Eliada]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019): June 2019 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (858.598 KB)
|
DOI: 10.20884/1.sar.2019.4.1.1613
<![CDATA[The online purchasing and selling transaction reviewed in Islamic perspective is the category of muamalah in the field of trade or business. The rise of online transactions often causes problems. Sellers and buyers in online transactions have not understood the terms and conditions in buying and selling so that often occurs gharar, and do not know how the contract should be done. This research is to explore and analyze akad salam and application of PSAK Syariah 103 for online transactions. This research uses qualitative method with case study research conducted in Tasikmalaya City by using in-depth interview technique. Informants in the study consisted of business people, consumers, ustadz jurists, Majelis Ulama Indonesia (MUI) Tasikmalaya City, and academics. The results showed that the rukun and terms of sale and purchase in the perspective of sharia only known in general. Akad salam and PSAK Syariah 103 not known by the seller or buyer. Accounting of Salam can be applied to any sale and purchase transactions with the provisions of the scheme and recording, recognition, measurement, and presentation must be in accordance with the rules in PSAK Syariah 103. This research can be a reference for academics and become input for regulators, businessmen and community.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Keberlangsungan UMKM di Kabupaten Banyumas Pada Masa Pandemi Covid 19 ]]>
<![CDATA[Azhar, Ade Novianti]]>;
<![CDATA[Arofah, Triani]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 6 No 1 (2021): June 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 (207.189 KB)
|
DOI: 10.20884/1.sar.2021.6.1.4063
<![CDATA[This study aims to determine the effect of financial literacy, use of e-commerce, product innovation, and readiness to change on the sustainability of MSMEs during the Covid-19 pandemic. The sampling technique used purposive sampling with a sample size of 100 MSME actors in Banyumas Regency. The data analysis technique used in the study was multiple regression analysis. The results of this study indicate that: (1) financial literacy has a significant effect on the sustainability of MSMEs; (2) the use of e-commerce has a significant effect on the sustainability of MSMEs; (3) product innovation has no effect for the sustainability of MSMEs; (4) readiness to change has no effect for the sustainability of MSMEs during the Covid-19 pandemic. The implication of this research is that an understanding of financial literacy will help business actors see their financial condition and assist in making the right decisions, especially during this pandemic, so that it will help business actors maintain their business continuity. The use of e-commerce helps business actors reach a wider market, especially during this pandemic, where shopping is mostly done online, so the use of e-commerce will maintain business stability and maintain business continuity.]]>
<![CDATA[ANALISIS PERSEPSI PERIVIU TENTANG ASPEK MANDATORY DAN NON-MANDATORY YANG MEMPENGARUHI LKPD YANG BERKUALITAS ]]>
<![CDATA[Indratama, Janitra Yoga]]>;
<![CDATA[Praptapa, Agung]]>;
<![CDATA[Sunarmo, Agus]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 2 (2018): December 2018 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (824.259 KB)
|
DOI: 10.20884/1.sar.2018.3.2.1233
<![CDATA[This research aims to analyze the reviewer perception of the process of mandatory and non-mandatory aspects that affect the quality of local government financial reports. Mandatory aspect variables according to UU No 15 Tahun 2004 about examination of administration and state financial responsibility, which includes human resources competency, understanding of SAP, adequate disclosures, compliance with laws and regulations and regulations and government internal control system (SPIP) while research data regarding the non-mandatory aspect variables include organizational commitment and organizational culture. The research data was collected by questionnaire which contain structured questions. Populations in this research is 27 OPD in Purbalingga Regency except Sub-district. Sample is selected using census method. Respondents in this study included the Head of OPD and Auditor Inspectorate. The results of this study show that simultaneously the mandatory and non-mandatory aspects significantly influence on quality local government financial reports. Partially mandatory aspects, significantly influence on quality local government financial reports and non-mandatory aspects partially also have a significant effect on quality local government financial reports.]]>
<![CDATA[REAKSI PASAR MODAL INDONESIA TERHADAP COVID-19 SEBAGAI PANDEMI GLOBAL (Studi Empiris pada Perusahaan yang Terdaftar pada Indeks LQ45 tahun 2020) ]]>
<![CDATA[Kamala, Novi Syaifatun]]>;
<![CDATA[Fajar, Muhammad Andryzal]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 2 (2020): December 2020 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (934.443 KB)
|
DOI: 10.20884/1.sar.2020.5.2.3507
<![CDATA[This study aims to obtain empirical evidence of the absence of an average abnormal return, average volume trading activity, and bid-ask spread of stocks in the period around the event of the COVID-19 announcement as a global pandemic. The statement of the COVID-19 as the global pandemic of the World Health Organization (WHO) made the Indonesian capital market touch the lowest point at the level of 4,929.56. This study used the event study with the windows period for 11 days, which was five days before the announcement, the day of the announcement, and five days after the announcement. This type of research was a quantitative research using secondary data of the stock daily data obtained from the official website of the Indonesia Stock Exchange at www.idx.co.id and also some other sites that support such as Yahoo Finance. Sampling techniques used were purposive sampling and as many as 44 companies that meet data completeness criteria. The data analysis technique used was a non-parametric t-test using the Wilcoxon Signed-Rank test. The results of this study show that there is a difference in Average Abnormal Return in the period t-5 & t+5, t-4 & t+4, t-2 & t+2, and t-1 & t+1. The Average Trading Volume Activity indicates there is no significant difference in all periods of observation between before and after the announcement. Meanwhile, the Bid-Ask Spread shows a significant difference before and after the announcement in all periods for 11 days of observation.]]>
<![CDATA[DETECTION ANALYSIS ON FRAUDULENT FINANCIAL REPORTING USING FRAUD SCORE MODEL ]]>
<![CDATA[Irawan, Puput Ade]]>;
<![CDATA[Susilowati, Dewi]]>;
<![CDATA[Puspasari, Novita]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019): December 2019 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1061.448 KB)
|
DOI: 10.20884/1.sar.2019.4.2.2467
<![CDATA[This study aims to examine the elements of fraud in the fraud diamond theory. Fraud is proxied by seven variables consisting of three pressure elements namely financial target, financial stability, external pressure, two variables of opportunity element, namely effective monitoring and nature of industry, one variable from the rationalization element, namely change in auditor, one variable from capability element namely change in directors, which is hypothesized to affect financial statements fraud. This study uses earnings management to see the potential for fraudulent financial statements. Earning management is measured using the F-Score indicator. The research sample was selected using a purposive sampling method from 30 manufacturing companies and a research period of 5 years to obtain the number of sample units of 155 data which is listed on the Indonesia Stock Exchange (IDX) for the period of 2013 to 2017. The hypothesis testing used a multiple regression analysis model using SPSS 23. The results of the study indicate that financial targets and changes in auditor financial stability have a significant positive effect on fraudulent financial statements. While external pressure, effective monitoring, nature of industry, financial stability, change of directors, have no effect on financial statements fraud.]]>
<![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.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI WHISTLEBLOWING DENGAN DILEMA ETIKA SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Agustiani, Rafika]]>;
<![CDATA[Lestari, Puji]]>;
<![CDATA[Arofah, Triani]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019): June 2019 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (798.468 KB)
|
DOI: 10.20884/1.sar.2019.4.1.1533
<![CDATA[This study aims to determine the effect of organizational commitment, personal cost, personal responsibility,and the level of fraud, on the intention of whistleblowing with ethical dilemmas as moderating variables in the Inspectorate District and Pekalongan City. The population in this study were all Pekalongan District Inspectorate staff and Pekalongan City Inspectorate with a total population of 69. The sample of this study amounted to 32 obtained from the determination of samples using purposive sampling method with criteria namely Inspectorate employees who served as functional employees consisting of P2UPD, Auditors, and general functional / other staff, in this case there are 19 functional employees of the Pekalongan District Inspectorate and 13 functional employees of the Pekalongan City Inspectorate. The results of this study indicate that: (1)Organizational commitment has no significant effect on whistleblowing intentions; (2) Personal costs have a significant effect on whistleblowing intentions; (3) Personal responsibility has a significant effect on whistleblowing intentions; (4) The level of fraud has a significant effect on whistleblowing intentions; (5)Organizational commitment, personal cost, personal responsibility, and fraud level have a significant effect on whistleblowing intentions; (6) The ethical dilemma is not able to moderate the influence of organizational commitment, personal cost, personal responsibility, and the level of fraud on whistleblowing intentions at the Inspectorate District and Pekalongan City.]]>
<![CDATA[PENGARUH PROSES EVALUASI KINERJA TERHADAP PERSEPSI PROCEDURAL FAIRNESS: STUDI DI PERGURUAN TINGGI ]]>
<![CDATA[Wijayanti, Dian]]>;
<![CDATA[Cahyadi, Sendy]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018): June 2018 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (793.709 KB)
|
DOI: 10.20884/1.sar.2018.3.1.1161
<![CDATA[This study aims to test the process of performance evaluation particularly the formality and participation may effect the procedural fairness. Research conducted in universities as educational institutions that prioritizes quality of education involving all work units. Survey method was apllied by distributing questionnaires to 70 educational staff. 55 questionnaires were returned and 47 questionnaires were qualified to be analyzed in this study. Regression analysis was applied withing the research to conduct hypothesis testing. The results exposes formalities of performance evaluation effects the perception of procedural fairness, yet participation does not effect the perception of procedural fairness. It may happen since respondents prefer to understand the right instrument in assessing performance in performance evaluation is more important than participation in evaluation. Being aware of the results from the research, the process of performance evaluation requires formalized practical implication in order to obtain fairness evaluation process for everyone in the organization.]]>
<![CDATA[PENGARUH TEKANAN ANGGARAN WAKTU DAN KOMPLEKSITAS TUGAS AUDIT TERHADAP PERILAKU REDUKSI KUALITAS AUDIT ]]>
<![CDATA[Lumban Gaol, Manatap Berliana Lumban Gaol Berliana]]>;
<![CDATA[Silaban, Adanan]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 2 (2020): December 2020 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (632.078 KB)
|
DOI: 10.20884/1.sar.2020.5.2.4044
<![CDATA[Tujuan utama penelitian ini yaitu menguji dan menganalisis pengaruh: tekanan anggaran waktu terhadap perilaku reduksi kualitas audit. Kompleksitas tugas audit terhadap perilaku reduksi kualitas audit. Tekanan anggaran waktu terhadap perilaku reduksi kualitas audit. Model perilaku reduksi kualitas audit ini dibangun dan diuji berdasarkan hasil-hasil penelitian terdahulu, literatur stres kerja, teori proses transaksional. Penelitian dilakukan dengan metode Survei. Sampel dalam penelitian ini adalah 240 auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Indonesia. Metode pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling dengan kriteria judgment sampling. Metode Analisis data adalah model persamaan struktural dengan bantuan program AMOS Versi 22. Metode ini dipilih karena kemampuan teknik structural equation modeling untuk menilai dan memperbaiki measurment error yang tidak dapat dilakukan oleh prosedur yang lain. Pengujian Moderated Structural Equation Modeling (MSEM) dengan metode Ping. Metode Ping lebih sederhana dalam melakukan estimasi pengaruh moderating pada SEM. Temuan yang dapat dirangkum berdasarkan hasil analisis data dan pengujian hipotesis, diuraikan sebagai berikut. Tekanan anggaran waktu berpengaruh positif dan signifikan terhadap perilaku reduksi kualitas audit. Berikutnya, kompleksitas tugas audit berpengaruh positif dan signifikan terhadap perilaku reduksi kualitas audit.]]>
<![CDATA[FINTECH DAN E COMMERCE UNTUK MENDORONG PERTUMBUHAN UMKM DAN INDUSTRI KREATIF ]]>
<![CDATA[Nizar, Nefo Indra]]>;
<![CDATA[Lubis, Iman]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 1 (2020): June 2020 ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1144.712 KB)
|
DOI: 10.20884/1.sar.2020.5.1.3140
<![CDATA[Tujuan Penelitian ini untuk menggali lebih dalam mengenai peran fintech dan e-commerce terhadap pertumbuhan UMKM dan Industri Kreatif melalui penilaian e-bisnis model pada Modalku dan Blanja .com dalam mendorong pertumbuhan UMKM dan industry kreatif. Metode yang digunakan adalah studi pustaka dengan melakukan beberapa paparan mengenai kebijakan, prosedur, pelaksanaan dan evaluasi untuk platform Modalku (fintech) dan Blanja.com (e-commerce). Hasil yang didapat adalah kebijakan pemerintah mendukung dan mempermudah terbentuknya platform fintech dan e-commerce, prosedur perusahaan yang menjaga kerahasiaan dan keamanan untuk e-commerce dan kepastian hukum di fintech mendukung amannya penggunaan platform tersebut. Pelaksanaan yang dilakukan yang diukur dengan empat kriteria yaitu infrastructure management, product innovation, customer relationship, dan financial aspect sangat membantu UMKM dan Industri kreatif untuk mendapatkan dana dan menyalurkan produk ke pasar.]]>
