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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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FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI WHISTLEBLOWING DENGAN DILEMA ETIKA SEBAGAI VARIABEL PEMODERASI Agustiani, Rafika; Lestari, Puji; Arofah, Triani
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

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.

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENERIMAAN OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG MENGALAMI FINANCIAL DISTRESS Munidewi, Ida Ayu Budhananda; Pradipa, Nyoman Angga
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Going concern audit opinion is an audit opinion issued by the auditor to ascertain whether the company can maintain its survival or not. The survival of a business entity is influenced by internal constraints, namely constraints within the company itself such as financial conditions, human resources, corporate culture, mastery of technology, internal supervision, etc. and external conditions can be constraints outside the company such as markets, monetary conditions, social, politics and others. Several studies show that the factors that encourage auditors to issue going concern opinions are different and the results are not conclusive. So, this study aims to reexamine the factors that influence the going concern audit opinion. The factors tested in this study are liquidity, audit firm reputation, previous year's audit opinion, and company size. This study uses manufacturing companies that experienced financial distress on the Indonesia Stock Exchange in 2014-2016 as a research sample. The results of purposive sampling, obtained a number of 31 manufacturing companies that meet the sample criteria. Testing the hypothesis in this study using logistic regression analysis. The test results show that only the previous year's audit opinion affected the acceptance of the going-concern audit opinion. Meanwhile, the variable liquidity, KAP reputation, and company size do not affect the acceptance of going-concern audit opinion.

FENOMENA KUALITAS LAPORAN KEUANGAN PESANTREN BERDASAR PEDOMAN AKUNTANSI PESANTREN DAN PSAK NO 45 Solikhah, Solikhah; Sudibyo, Yudha Aryo; Susilowati, Dewi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Pesantren merupakan lembaga pendidikan yang harus dikelola secara profesional. Fenomena yang terjadi adalah kebanyakan organisasi nirlaba di Indonesia saat ini masih cenderung menekankan pada kualitas program dan tidak terlalu memperhatikan pentingnya sistem pengelolaan keuangan.  Penelitian ini bertujuan untuk menguji fenomena kualitas laporan keuangan pesantren berdasar pedoman akuntansi pesantren dan PSAK No 45. Metode penelitian ini adalah studi pustaka dengan pra survey berupa konfirmasi tentang tersedia tidaknya laporan keuangan di pesantren pada beberapa pesantren di Kabupaten Banyumas. Penelitian ini membuktikan bahwa sebagian besar laporan yang disajikan oleh pesantren adalah laporan keuangan yang hanya berupa pengeluaran kas dan penerimaan kas.  Berdasarkan hasil studi data dan laporan keuangan diperoleh fakta bahwa sebagian besar pesantren belum menerapkan PSAK No 45 dan pedoman akuntansi pesantren dalam penyusunan laporan keuangannya. Kesimpulannya, hampir dipastikan bahwa belum ada yayasan pendidikan yang memahami dan menggunakan PSAK No 45.   Karena itu akuntabilitas menjadi sesuatu yang penting karena akan mempengaruhi legitimasi terhadap lembaga pengelola pondok pesantren. Saran untuk penelitian selanjutnya, agar dilakukan penelitian yang lebih mendalam dengan cara melihat langsung fenomena yang terjadi dengan menekankan pentingnya pengetahuan dan implementasi akuntansi dalam tata kelola keuangan pesantren melalui pelatihan akuntansi sebagai jawaban atas fenomena ketidaktahuan pentingnya kualitas laporan keuangan  pesantren.

Pengaruh Inflasi, Bi Rate, Kurs Rupiah Dan Djia Terhadap IHSG Tahun 2014-2017 Prayoga, Nugraha Ibnu; Khairunnisa, Khairunnisa
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Inflasi, BI Rate, Kurs Rupiah dan Dow Jones Industrial Average terhadap Indeks Harga Saham Gabungan yang terdaftar di BEI pada tahun 2014-2017. Populasi dalam penelitian ini adalah  data panel Inflasi, BI Rate, Kurs Rupiah dan Dow Jones Industrial Average pada tahun 2014-2017. Metode analisis data dalam penelitian ini adalah regresi linear berganda dengan menggunakan Software SPSS  25. Berdasarkan hasil pengolahan data menunjukkan bahwa, Kurs Rupiah memiliki pengaruh yang positif dan signifikan dan Dow Jones Industrial Average memiliki pengaruh yang positif dan signifikan. Sedangkan Inflasi dan BI Rate tidak berpengaruh terhadap IHSG.

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)
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.

TRANSAKSI E-COMMERCE: ANALISIS SUDUT PANDANG AKAD WAKALAH DAN SALAM SERTA PSAK SYARIAH 103 Pekerti, Retno Dyah; Susilowati, Dewi; Herwiyanti, Eliada
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

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.

EVALUATION OF IMPLEMENTING FINANCIAL SERVICES AUTHORITY AS A TAX SUBJECT Ario Narabewa; Yohanes Yohanes
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This researchis conducted to examine the determination of Otoritas Jasa Keuangan as a tax subject and object by the Directorate General of Taxes. DGT determines levies by the OJK on the financial sector related to tax objects. This can lead to double taxation problem depending on the remaining levies of the current year and the following year's budget must be submitted by the OJK to the Treasury. This study employs the state sovereignty theory to request that this stipulation is under statutory regulations. Case study is chosen as the research strategy to deepen the study of this determination phenomenon more deeply and can provide advice to OJK and the Directorate General of Taxes. The data were collected by interview method and document study. The result of this study found that the OJK as an entity has the function to conduct pure administrative tasks.Theresult of this translation shows that OJK’s levy is part of PNBP, thus it cannot be used using object tax

Penerapan Dana Reguler Kelompok Simpan Pinjam Perempuan Pada PNPM-MPD Di Kecamatan Wangon, Kabupaten Banyumas Taufik Margi Widodo; Wita Ramadhanti; Hijroh Rokhayati
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (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.

Pengaruh Inflasi, Bi Rate, Kurs Rupiah Dan Djia Terhadap IHSG Tahun 2014-2017 Nugraha Ibnu Prayoga; Khairunnisa Khairunnisa
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to determine how the influence of Inflation, BI Rate, Rupiah Exchange and Dow Jones Industrial Average on the Composite Stock Price Index listed on the Stock Exchange in 2014-2017. The population in this study is the Inflation, BI Rate, Rupiah and Dow Jones Industrial Average panel data in 2014-2017. The method of data analysis in this study is multiple linear regression using SPSS 25 software. Based on the results of data processing shows that, the Rupiah exchange rate has a positive and significant influence and the Dow Jones Industrial Average has a positive and significant effect. While Inflation and the BI Rate did not affect the ICI.

Peran Organisasional Terhadap Pengembangan Bahan Ajar Pengauditan Berbasis ISA : Perspektif Dosen Pengauditan Eka Noor Asmara; Supardi Supardi; Sidiq Ashari
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (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.

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Home Page

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Contact Name Ascaryan Rafinda

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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

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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