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

1 2 3 4 5

SOME FACTORS THAT AFFECT TRANSFER PRICING DECISION Pratama Septiyani, Resa Pide; Ramadhanti, Wita; Sudibyo, Yudha Aryo
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018): Vol 3 No 1 (2018): Soedirman Accounting Review Juni 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

The objectives of this research is to analyze the effect of tax minimization, firm size, foreign ownership bonus mechanism, and exchange rate on transfer pricing decision in multinational company engaged in manufacturing that listed on Indonesia Stock Exchange from the year of 2015 to 2016. Sampling method in this study is using purposive sampling using 8 criterias that have been determined. The result of binary regression analysis shows that only tax minimization that has positive effect on transfer pricing decision. While the others variable which are, firm size, foreign ownership, bonus mechanism, and exchange rate do not has an effect on transfer pricing decision.

Pengaruh Profitabilitas dan Rasio Altman Terhadap Harga Saham ( Studi Pada Perusahaan Pertambangan Yang Go Public Di BEI ) Wulandari, Desy; ., Carmidah; Wiratno, Adi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017): Vol 2 No 1 (2017) : Soedirman Accounting Review Juni 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study was intended to indentify the impact of the profitability ratio and ratios in model Altman Z-Score on the prices of stocks. The study was conducted at a go public mining company registered at the Indonesia’s Stock Exchange in 2012-2015. The sample included 8 companies which were taken using purposive sampling method. The data used were the secondary data which were in the form of annual financial statements of the company and were collected using data base collection method. The data were analyzed using multiple linear regression analysis supported with SPSS 24.00 program. The result of the study showed that (1) Profitability ratio are proxied by Return On Asset (ROA) did not significantly affect the prices of stocks with sig. 0,088. (2) Altman’s ratios (Z-Score) significantly contributed to the prices of stocks with sig. 0,009.

ANALISIS ATAS PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI INDONESIA Irawan, Yanuar; Sularso, Havid; Farida, Yusriati Nur
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 2 (2017): Vol 2 No 2 (2017): Soedirman Accounting Review Desember 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

The Research aims to examine the effect of Size of the Company (SIZE), Profitability (ROA), Leverage (DAR), Institutional Ownership (INST), and Quality of Audit (QA) to Tax Avoidance. The object under study is property and real estate companies that listed on the Indonesia Stock Exchange for the years 2013-2015. The sampling method used in this study is nonprobability sampling with purposive sampling technique and the level of significance is 5%. Data were analyzed using panel data regression methods and processed with Ms. Excel and EViews version 9 program. Statistical test showed that simultaneously SIZE, ROA, DAR, INST, and QA have significant effect on tax avoidance. ROA is the most dominant variable affect tax avoidance. Partially, SIZE and ROA has significant positively effect on tax avoidance. QA partially has significant negatively effect on tax avoidance. Meanwhile, DAR and INST showed no effect on tax avoidance. The results of this study indicate that, all independent variables can explain the variance in the dependent variable 44,72% based on determination coefficient test (R2).

Pengujian Awal Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Prediksi Kebangkrutan Perusahaan Prawestri, Adhelia Desi; Azis, Abdul; Wiratno, Adi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016): Vol 1 No 2 (2016): Soedirman Accounting Review Desember 2016
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

The purpose of this study is to determine the effect of internal factor with the earning management as a proxy, and eksternal factor with allowance for impairment of receivables as a proxy to the earning management. This study was a qualitative research with agricultural sector company as objects along 2012 to 2015. By using purposive sampling techiques intended that the data obtained more varied because it comes from varied sources. According to the results, it can be concluded that the internal factors of earning management with the other comprehensive income as a proxy had a positive influence on the prediction of bakruptcies in the agricultural sector and the external factors with external risk that described by premises allowance for impairment of receivables does not have an influence on the prediction of banrkruptcies in the agricultural sector in BEI.

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): Vol 2 No 2 (2017): Soedirman Accounting Review Desember 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.  

Penerapan Dana Reguler Kelompok Simpan Pinjam Perempuan Pada PNPM-MPD Di Kecamatan Wangon, Kabupaten Banyumas Widodo, Taufik Margi; Ramadhanti, Wita; Rokhayati, Hijroh
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017): Vol 2 No 1 (2017) : Soedirman Accounting Review Juni 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

The implementation of society empowerment, especially in the form of revolving funds (saving and loan) that consider less is financial management, and guidance on life skills that are able to support women business group. Through one of its program Women Saving and Loan / Simpan Pinjam Perempuan (SPP), it is expected to improve the welfare of people, especially womenand also applied poverty alleviation mechanism involving elements of society, start from planning, implementation, control and evaluation stages. The purpose of this studys are to determine the significance of differences revenue (financial performance) and the welfare of the group before and after the SPP program of National Program for (Rural) Society Empowerment / Program Nasional Pemberdayaan masyarakat Mandiri Perdesaan PNPM-MPd. These study used comparative technique bases on mix method with research object are SPP groups in Wangon Sub-District, Banyumas District. Hypothesis is tested by using non-parametric test through wilcoxon test and in-depth interviews. The results showed that there is an increase in revenue and welfare level, which means there are differences in revenue and welfare level before and after join the SPP program.

Peran Organisasional Terhadap Pengembangan Bahan Ajar Pengauditan Berbasis ISA : Perspektif Dosen Pengauditan Asmara, Eka Noor; Supardi, Supardi; Ashari, Sidiq
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016): Vol 1 No 2 (2016): Soedirman Accounting Review Desember 2016
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

The adoption of International Standards on Auditing (ISA) by IAPI as a new auditing standard in Indonesia is unavoidable choice. As a consequences, alteration of teaching materials on higher education into ISA is considered as a necessary step that has to be taken. If the presumption of institutional isomorfism is taken place by IAPI, the feared of unwellprepared higher education and lectures in the process of adoption and integration new auditing standard has a reasonable reasons. This research is conducted to examine relationship of organization support and individual factor in the process of developing and teaching of audit course material to conform to ISA. Data collection in this research is based on survey that has been used in many similar researches. Training variable represent organization support as well as self-efficacy represent individual variable. Structural equation modeling is applied in this research. Finding of this research demonstrate that hypothesis of relationship between training and self-efficacy and teaching material is significantly supported so that this research elaborate institutional theory of institutional isomorphism. Finding of hypothesis examination indicates that organization support in the form of training could be a proper medium to increase lecturer competency especially in the ISA implementation. Furthermore, professionalism itself could be an important root for the creation of isomorphism norm.

EFEKTIVITAS SISTEM INFORMASI DALAM MENINGKATKAN KINERJA KARYAWAN SEBAGAI LAPORAN PERTANGGUNGJAWABAN Anindita, Kristina; Puspa, Maliana; Kosnan, Wilhelmina
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 2 (2017): Vol 2 No 2 (2017): Soedirman Accounting Review Desember 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Information is an important factor for the company because it is one resource that can be processed to support business activities amid increasingly fierce competition. The role is a management information system to manage data, organizing, and retrieving information that helps organizations to provide services faster, more accurately and more easily, which affects also the performance level. Use of information systems can effectively improve the performance of employees. The research is a qualitative case study approach in Purwokerto Gramedia ELTI by conducting in-depth interviews to 6 employees. The quality of information systems and services to operationalize the system makes employees work more produktift, effective and efficient.

Determinants of Internet Financial Reporting in Indonesian Local Governments ., Warsidi; Rizkiyaningsih, Wahyu; Rusmana, Oman; ., Sukirman
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017): Vol 2 No 1 (2017) : Soedirman Accounting Review Juni 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Local Governments are expected to provide relevant information related to their finance and performance to the public through the media that is easily accessible in order to meet the principles of accountability and transparency. The financial information through internet is called IFR (Internet Financial Reporting) which is a combination between the internet multimedia capability and capacity to communicate the financial information interactively. The objective of this study is to empirically examine determinants of internet financial reporting by local government in Indonesia. This study uses five variables there are Political Competition, Size, Dependency, Wealth and Type of Local Government. The sample in this study selected with purposive sampling. Total sample in this study are 130 local governments which contain 97 regency (74,6%) and 33 municipal (25,4%). Analysis method used in this study is multiple liner regression. The result shows that political competition, size and wealth of local government have a positive influence to the internet financial reporting in Indonesia. Two other variables, dependency and type of local government do not significantly affect to the internet financial reporting in Indonesian local goverments.

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): Vol 3 No 1 (2018): Soedirman Accounting Review Juni 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.

Page 2 of 22 | Total Record : 214

1 2 3 4 5

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