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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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THE EFFECT OF ENVIRONMENTAL PERFORMANCE AND SUSTAINABILITY REPORTING ON FIRM VALUE WITH GREEN FINANCING AS MODERATING VARIABLE putri pratama, eva aditya; Rahmatika, Dien Noviany; Mubarok, Abdulloh
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.2025.10.01.16187

Abstract

This study aims to examine the effect of environmental performance and sustainability reporting on firm value with green financing as a moderating variable in mining companies listed on the IDX in 2020-2024, the data used in this study are secondary data in quantitative research. The population in the study was 89 companies, the sampling technique used purposive sampling which resulted in 22 sample companies x 5 years of research resulting in 110 observations. The data analysis method uses multiple linear analysis and moderation regression analysis. Individual test results show that environmental performance variables have a significant negative effect on firm value, sustainability reporting has no effect on firm value, green financing strengthens the effect of environmental performance on firm value and green financing does not moderate the effect of sustainability reporting on firm value. This finding highlights the importance of green financing in supporting environmental initiatives that impact firm valuation. Keywords: Environmental Performance, Sustainability Reporting, Green Financing, Firm Value
CONTINUED INTENTION TO USE QUICK RESPONSE CODE INDONESIAN STANDARD (QRIS) DIGITAL PAYMENT: MERCHANT PERSPECTIVE Amanda, Angela Marici Oudilia; Aeni, Ida Nur
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.2025.10.01.16232

Abstract

This study aims to determine the effect of performance expectancy, effort expectancy, social influence, facilitating conditions, government support, and personal innovativeness on continuance usage intention using the UTAUT-3 theoretical framework. The survey was conducted on MSME players in Semarang City with a sample size of 203 respondents selected using purposive sampling method. Model testing using Structural Equation Modeling (SEM). The results showed that performance expectancy, social influence, and facilitating conditions have a direct effect on continuance usage intention. The positive impact of performance expectancy, social influence, and facilitating conditions on the continuance intention of using QRIS by Semarang City MSMEs is reflected in increased operational efficiency, ease of transactions, and trust that encourages growth in turnover, competitiveness, and the ability of MSMEs to adapt to digitalization to expand markets through practical and secure digital payments.
Faktor–Faktor yang Mempengaruhi Investment Decision Making serta Dampaknya Terhadap Financial Wellbeing Pada Generasi Muda di Kota Jambi Ulhaq, Dhiya; Putra, Wirmie Eka; Erwati, Misni
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 2 (2025): December 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.2025.10.02.17152

Abstract

This study was conducted to determine the factors that influence Investment Decision Making and its impact on Financial Wellbeing of the younger generation in Jambi City. This study is a type of quantitative research. The determination of the number of samples in this study was 399 respondents with the sampling technique used was purposive sampling. The data used is primary data obtained through a digital questionnaire, namely a google form with a Likert scale. The data analysis method in this study uses PLS (Partial Least Square) using Smart PLS 4 software. The results of this study indicate that Financial Literacy, Mental Budgeting, Self Control and Financial Behavior have a significant positive effect on Investment Decision Making and Financial Behavior. Then Investment Decision Making plays an important mediator in the relationship between these variables. Therefore, understanding and awareness of these factors are important to increase success in investing. This study was limited to respondents from the younger generation in Jambi City, with data coverage still being suboptimal. Therefore, it is recommended that further research expand the population reach to obtain more representative data.
THE EFFECT OF PROFITABILITY AND COMPANY AGE ON HUMAN RESOURCE ACCOUNTING DISCLOSURE IN IDX-LISTED BANKING COMPANIES Luthfiyanti, Destriyana; Sulistyowati, Erna
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 10 No 2 (2025): December 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.2025.10.02.17159

Abstract

This study aims to examine the effect of profitability and firm age on human resource accounting disclosure (HRAD) in banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. This study uses a quantitative approach with multiple linear regression based on secondary data obtained from company annual reports. The analysis results indicate that profitability does not significantly effect HRAD, while company age has a significant positive effect on HRAD. Simultaneously, both independent variables significantly effect HRAD, although their contributions in explaining HRAD variations remain limited. These findings imply that the operational age of a company is more relevant in encourage human resource information disclosure than financial performance. This study also highlights the importance of a company's experience and maturity in establishing more transparent non-financial reporting practices. However, the low coefficient of determination value indicates the need to include additional variables in future research to develop a more comprehensive model.

Page 22 of 22 | Total Record : 214

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