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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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SAR (Soedirman Accounting Review): Journal of Accounting and Business
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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Increasing Entrepreneurial Interest through Entrepreneurship Education: The Important Role of Self-Efficacy Widhiandono, Hengky; Yuliawati, Diastuti
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 1 (2024): June 2024
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2024.9.01.13164

Abstract

This research aims to add evidence to previous studies on the effect of entrepreneurial education and self-efficacy on entrepreneurial interest, as well as the moderating effect of the influence between entrepreneurial education and entrepreneurial interest. The population of this study consists of 398 students from the Faculty of Economics and Business at Universitas Muhammadiyah Purwokerto, who have completed six semesters of entrepreneurial education. The sampling technique used is cluster sampling, with a sample size of 200 students. Data collection was conducted using a questionnaire. Data analysis was performed using Smartpls software for validity, reliability, model fit, and t-test analysis. The study results conclude that entrepreneurial education positively and significantly increases students' entrepreneurial interests. Additionally, self-efficacy has a positive significant effect on students' entrepreneurial interests. However, self-efficacy needs to moderate the influence between entrepreneurial education and students' entrepreneurial interests.
INSTITUTIONAL WORK FOR CORRUPTION IN INDONESIAN PUBLIC BUDGETING AND PROCUREMENT Winardi, Rijadh Djatu
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 2 (2024): December 2024
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2024.9.02.13189

Abstract

This paper examines how institutionalized corruption in public institutions is planned and executed within Indonesia's formal budgeting process. It explores how key corrupt actors secure procurement projects well before the actual budgeting process takes place. Additionally, this paper seeks to highlight how a network of corruption, involving significant actors from parliament, government, and corporations, is organized. Drawing on data from court examination records, court judgments, and newspapers, we synthesize the experiences of corrupt actors and witnesses within the corrupt network. Conceptually informed by the institutional work perspective, this article analyzes a major scandal in Indonesia's budgeting and procurement, the e-ID procurement scandal, and supported by several smaller cases. We illustrate how corrupt practices are embedded in budgeting procedures and find that bribery and gift-giving play a crucial role in the creation and planning of corrupt activities. The implications of our findings for anti-corruption initiatives are also discussed.
DOES CARBON DISCLOSURE MODERATE THE RELATIONSHIP OF WOMEN DIRECTOR AND CORPORATE GOVERNANCE TOWARD FIRM VALUE? Mapuasari, Supeni Anggraeni; Nisha, Aqila Belvana; Fitriana, Vita Elisa
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 2 (2024): December 2024
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2024.9.02.13626

Abstract

This study examines the relationship between women director and corporate governance on firm value where carbon disclosure examined as a moderating variable. This study has a total sample of 106 energy and manufacturing companies listed in Indonesia Stock Exchange in the 2019–2022 which are analyzed using moderate regression. In this study, we used random sampling as a sampling technique. The results showed a significant positive influence both women director and corporate governance on firm value. Meanwhile, disclosure of carbon emissions unable to moderate those relationships. Arguably, the principles of corporate governance are not fully implemented and women on board focus more on corporate performance and management than managing the environment and disclosing environmental information. Therefore, the carbon disclosure has no significant role. This study provides evidence for motivating companies to maintain relationships with stakeholders by implementing environmental awareness and disclosing sustainability reports.
THE INFLUENCE OF PERSONAL CHARACTERISTICS AND SUBJECTIVE NORMS ON WHISTLEBLOWING INTENTIONS WITH RELIGIOSITY AS A MODERATING VARIABLE Pratama, Juan Ferdinand Aditya
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 1 (2024): June 2024
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2024.9.01.13844

Abstract

Humans in a workplace can develop work attitudes influenced by both internal and external factors. From these two factors, individuals make decisions that can be right or wrong, and one of the wrong decisions is engaging in fraud or dishonesty. In the case of fraud, there is a form of internal control system, namely the implementation of whistleblowing as a way to prevent fraudulent activities. This study aims to examine the influence of attitudes, subjective norms, perceived behavioral control ( Theory of Planned Behavior ), and self - efficacy on whistleblowing intention, with religiosity as a moderating variable. This research employs a quantitative analysis approach using Partial Least Squares (PLS) on Accounting students from the Faculty of Economics and Business at UNIKA Semarang, class of 2019 - 2022. Several findings revealed the characteristics of attitude, subjective norms, and self - efficacy. Keywords: Fraud, Theory of Planned Behavior, SelfEfficacy, Whistleblowing, Religiosity JEL Code: D42, D40, D51
FINANCIAL BEHAVIOR OF MSMEs : DO FINANCIAL KNOWLEDGE, FINANCIAL ATTITUDE, AND FINANCIAL RISK TOLERANCE MATTERS? Adhisti, Raya Anandita Puspaning; Pratama, Bima Cinintya; Fitriati, Azmi; Winarni, Dwi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 2 (2024): December 2024
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2024.9.02.14257

Abstract

This study examines the effect of financial knowledge, financial attitude, financial risk tolerance on financial behavior. The population used in this study were 252,116 MSMEs players in Banyumas, Purbalingga, Banjarnegara, Cilacap and Kebumen Regencies. The sample calculation method in this study is the 10 time rule of thumb technique, which uses 200 business actors in Banyumas, Purbalingga, Banjarnegara, Cilacap and Kebumen Regencies. The sampling technique used is the multistage random sampling technique for MSMEs business actors in Banyumas, Purbalingga, Banjarnegara, Cilacap, and Kebumen Regencies. This study uses the Partial Least Square Structural Equation Modeling (PLS-SEM) method which includes two models, namely the outer model and the inner model. The results of this study indicate that financial knowledge, financial attitude, financial risk tolerance have a positive impact on financial behavior.
CONNECTING THE DOTS: HOW DIGITAL FINANCIAL LITERACY AND LOCUS OF CONTROL DRIVE FINANCIAL SUCCESS THROUGH FINANCIAL BEHAVIOR? Awalia, Melani; Innayah, Maulida Nurul; Purwidianti, Wida; Utami, Restu Frida
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 2 (2024): December 2024
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2024.9.02.14469

Abstract

This study aims to determine the effect of digital financial literacy and locus of control on the financial performance of MSMEs with financial behavior as a mediating variable. The sample of this research is MSMEs in Banyumas Regency, Central Java, Indonesia. This study uses a Structural Equation Modeling (SEM) analysis tool based on Partial Least Square (PLS) consisting of inner and outer models. This study used a convenience sampling technique and collected 177 respondents. The findings of this study indicate that digital financial literacy and locus of control have a positive and significant effect on the financial behavior and financial performance of MSMEs. Financial behavior also has a positive and significant impact on improving the financial performance of MSMEs. This study's mediation testing results explain that financial behavior can mediate locus of control and digital financial literacy on financial performance. The research results are based on the theory of planned behavior, which states that human behavior can be influenced by individual intentions or motivations and resources in the form of knowledge and skills that can improve the financial performance of MSMEs. This research contributes to providing recommendations for MSMEs, government and financial institutions to improve digital financial literacy and strengthen the locus of control to encourage better financial performance.
THE ROLE OF GENDER IN THE AUDIT COMMITTEE AS A MODERATOR ON THE DETERMINANTS OF INDICATIONS OF FINANCIAL STATEMENT FRAUD IN BANKING: A FRAUD HEXAGON PERSPECTIVE Juliarta, I Wayan; Tungga Atmadja, Anantawikrama; Sri Werastuti, Desak Nyoman
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 2 (2024): December 2024
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2024.9.02.14848

Abstract

This research aims to empirically prove the factors that lead the board of directors to commit financial statement fraud. These factors are explained and interpreted based on the elements found in the fraud hexagon theory. The study also aims to empirically demonstrate that the gender of the audit committee within the company can weaken the actions of the board of directors that lead to fraudulent behavior in financial statements. The research sample was selected using purposive sampling techniques, resulting in 41 companies that met the criteria, with observations over a period of 5 years from 2019 to 2023. Data were collected by downloading annual reports and audited annual financial statements. The data analysis technique employed binary logistic regression, analyzed using Stata software. The results indicate that capability and opportunity have a positive effect on indications of financial statement fraud. Stimulus, collusion, rationalization, and ego do not have an effect on indications of financial statement fraud. The gender of the audit committee does not moderate the influence of stimulus, capability, collusion, opportunity, rationalization, and ego on indications of financial statement fraud.
Rent-Seeking Theory in the Asymmetry of Blue Economy Benefit Distribution: Economic and Sustainability Accounting Perspectives Aptasari, Fety Widianti
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 1 (2025): June 2025
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2025.10.01.14595

Abstract

The blue economy offers great potential for growth, but the unequal distribution of benefits creates serious inequalities. This research explores the impact of unequal access to marine resources, particularly for small-scale fishers and indigenous communities, through the lens of rent-seeking theory and sustainability accounting. The privatization of coastal resources often enriches large corporations while marginalizing local communities, undermining food security and leading to human rights violations. In addition, renewable energy projects in coastal areas reflect a disregard for social and ecological values that exacerbate resource conflicts. The analysis shows that top-down governance widens the gap, while traditional reporting fails to capture the social and environmental externalities of resource exploitation. The study highlights the importance of Social Return on Investment (SROI)-based reporting approaches and environmental cost-based accounting to measure the holistic impact of blue economy policies. The marginalization of women in the fisheries sector, which is often not recognized in formal reporting, underscores the need for gender-based accounting. As a solution, genuine, not just symbolic, participation of local communities must be integrated in inclusive governance. Reporting approaches such as Integrated Reporting and the Global Reporting Initiative (GRI) can map economic, social and ecological dimensions in a more balanced way. With strengthened accountability and a comprehensive sustainability framework, the blue economy has the potential to be a tool for equitable growth, protecting the rights of local communities while keeping ecosystems in balance
PENGARUH PENGALAMAN AUDITOR, KOMPLEKSITAS TUGAS, DAN INDEPENDENSI AUDITOR TERHADAP AUDIT JUDGMENT Angeliani, Angeliani
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 1 (2025): June 2025
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2025.10.01.15585

Abstract

The quality of audit judgment is the most important factor to ensure the accuracy and credibility of financial statements. Therefore, this study aims to determine the effect of auditor experience, task complexity, and auditor independence on audit judgment at Public Accounting Firms (KAP) in the Jakarta area. This study is expected to contribute in providing recommendations for auditors in improving their abilities by having sufficient work experience, having diverse and complex tasks related to task complexity, and professional ethics as an auditor related to auditor independence. This type of research is quantitative research whose data sources come from primary data. Data collection was carried out by distributing questionnaires to auditors working at KAP in the Jakarta area. Data analysis was carried out using Smartpls software and the Partial Least Square (PLS) data analysis method. The results of this study indicate that independence has a positive effect on audit judgment, while auditor experience and task complexity do not affect audit judgment. From the results of this study, it can be concluded that auditor independence is an important factor in efforts to improve the quality of audit judgment.
Faktor Penentu Volatilitas Harga Saham pada Perusahaan Sektor Energi di BEI Dewi, Sari Puspita; Nikmah, Nikmah
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 1 (2025): June 2025
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2025.10.01.16146

Abstract

This study aims to analyze the effect of exchange rates, interest rates and dividend policies on stock price volatility in energy sector companies listed on the IDX during the 2021-2023 period. The sample was selected using purposive sampling method, consisting of 32 companies. Data analysis was carried out using multiple linear regression. The results showed that exchange rates have a negative effect on stock price volatility, interest rates have a positive effect on stock price volatility, while dividend policy has no effect on stock price volatility. These findings emphasize the importance of considering external factors such as exchange rates and interest rates in making investment decisions in the energy sector.

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