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[ANALISIS FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN PEMODERASI PENGAWASAN KEUANGAN DAERAH ]]>
<![CDATA[Pretisila Kartika Putri]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 2 (2017) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1078.787 KB)
|
DOI: 10.20884/1.sar.2017.2.2.675
<![CDATA[Penelitian ini bertujuan untuk menganalisis faktor yang mempengaruhi kualitas informasi laporan keuangan pemerintah daerah dengan pemoderasi pengawasan keuangan daerah. Data diambil dari 44 responden pegawai subbagian keuangan Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Kebumen. Alat analisis menggunakan Moderated Regression Analysis. Hasil penelitian menunjukkan bahwa kualitas sumber daya manusia, sistem pengendalian intern, pemanfaatan teknologi informasi dan komitmen organisasi (baik secara simultan maupun parsial) berpengaruh positif signifikan terhadap kualitas informasi laporan keuangan pemerintah daerah. Pengawasan keuangan daerah mampu memoderasi pengaruh kualitas sumber daya manusia, sistem pengendalian intern, pemanfaatan teknologi informasi dan komitmen organisasi terhadap kualitas informasi laporan keuangan pemerintah daerah.]]>
<![CDATA[DETERMINANT OF BUDGETARY SLACK ON OPD OF KEBUMEN DISTRICT GOVERNMENT ]]>
<![CDATA[Eka Fitria Ambarini]]>;
<![CDATA[Mispiyanti Mispiyanti]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (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 (1080.963 KB)
|
DOI: 10.20884/1.sar.2019.4.2.2466
<![CDATA[This study aimed to examine the causal relationship between budget emphasis, self-esteem and budget participation by using primary data collected by distributing questionnaires to the respondent. The population was the OPD Regency of Kebumen with a purposive sampling as a sampling technique. From 75 questionnaires that have been distributed, 70 questionnaires have been received and only 43 questionnaires that could be processed. This studied used multiple regression analysis methods. The study showed that based on the t-test: budget emphasis and self-esteem have a positive and significant effect on budgetary slack, while budget participation does not affect budgetary slack. The coefficient of determination (R²) showed 29,5%, that was mean 29,5% variable of budgetary slack influenced by variables budget emphasis, self-esteem, and budget participation but 70,5% explained by other variables which not exist in this research]]>
<![CDATA[Penggunaan Path Analysis Dalam Analisis Pengaruh Efisiensi Operasional, Tingkat Kecukupan Modal Dan Likuiditas Terhadap Profitabilitas Bank Umum Syariah Di Indonesia Tahun 2011-2014 ]]>
<![CDATA[Ari Kristin Prasetyoningrum]]>;
<![CDATA[Siti Nur Hasanah]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1104.85 KB)
|
DOI: 10.20884/1.sar.2016.1.2.364
<![CDATA[This study was to determine the effect of Operating Costs (ROA), level of capital adequacy (CAR), and Liquidity (QR) to Profitability (ROA) at the Islamic Banks in 2011-2014. This study used quantitative research methods. Source of research data are secondary data from the quarterly financial statements of Islamic Banks in 2011 to 2014 were obtained from the website. This study using path analysis because there are two models of the equation (substructure) with IBM SPSS application program. Purposive sampling technique is used to determine number of sample. The sample was seventh quarterly financial statements Islamic Bank (BRI Syariah, Bank Syariah Mandiri, Bank Panin Syariah, BCA Syariah, Bank Mega Syariah, and Maybank Syariah) from 2011 to 2014, each bank was obtained 16 financial statements in order to obtain 112 data. The results of this study indicate that the Operating Costs (ROA), level of capital adequacy (CAR), and Liquidity (QR) had an influence on profitability (ROA). There are also indirect influence between the level of capital adequacy (CAR) to Profitability (ROA) through Liquidity (QR), the liquidity position (QR) as the weakening of the influence.]]>
<![CDATA[PENGARUH INVESTMENT OPPORTUNITY SET (IOS), LIKUIDITAS, DAN LEVERAGE TERHADAP KUALITAS LABA (Studi pada Industri Sektor Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2013-2017) ]]>
<![CDATA[Arshendy Graha]]>;
<![CDATA[Khairunnisa Khairunnisa]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 2 (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 (798.501 KB)
|
DOI: 10.20884/1.sar.2018.3.2.1335
<![CDATA[The sales performance of property and real estate companies in Indonesia deteriorated due to uncertain interest rates. Investors, creditors and corporate stakeholders, in this case, especially property and real estate companies, depend on the quality of earnings that have generated by the company. The high quality of earnings reflect sustained earnings for a long period of time. This study aims to examine the influence of investment opportunity set, liquidity, and leverage on earnings quality in property and real estate companies listed on the Indonesia Stock Exchange (IDX). The sampling method uses purposive sampling method with a total sample of 41 companies and a research period of 5 years so that the number of sample units are 205 data. The data analysis technique uses descriptive statistics and hypothesis testing using panel data regression analysis using the Eviews 10 software application. The test results obtained from this study simultaneously displays that investment opportunity sets, liquidity, and leverage have significant influence to earnings quality. Partially the investment opportunity set does not have a significant effect on earnings quality, liquidity has a negative effect on earnings quality, leverage does not have a significant effect on earnings quality.]]>
<![CDATA[ACCOUNTING PROCEDURE AND MANAGEMENT CASH WAQF IN INDONESIAN WAQF INSTITUTIONS ]]>
<![CDATA[Laela Fitria Perdana]]>;
<![CDATA[Dewi Susilowati]]>;
<![CDATA[Christina Tri Setyorini]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (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 (618.057 KB)
|
DOI: 10.20884/1.sar.2018.3.1.1160
<![CDATA[This paper aims to explore the management and reporting of cash waqf in Indonesia Waqf Institutions. The methodology used in this study is qualitative descriptive research with case study approach to explain specifically about the management and reporting of cash Waqf. The results of this study indicate that the management of cash waqf in Dompet Dhuafa has fulfilled the waqf principle that adopted from the principle of BCPs corresponds to laws and regulations. On the contrary, at the Representative of Indonesian Waqf Board (BWI) in Banyumas Regency as the representative of waqf regulator, its management of waqf is not yet optimal. Dompet Dhuafa reports their waqf management in financial statement, while at Representative of Indonesian Waqf Board in Banyumas Regency did not report management of cash waqf.]]>
<![CDATA[Pengaruh Kepemilikan Keluarga dan Good Corporate Governance Terhadap Kualitas Laba dan Kinerja Perusahaan ]]>
<![CDATA[Anna Mathova]]>;
<![CDATA[Halim Dedy Perdana]]>;
<![CDATA[Isna Putri Rahmawati]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (865.034 KB)
|
DOI: 10.20884/1.sar.2017.2.1.405
<![CDATA[This research is purposed to find out the effect of family ownership and Good Corporate Governance toward the earning quality and firm performance of the company listed in Indonesian Stock Exchange from 2012 up to 2014. The sample of this research is using 153 companies for the earning quality model and 137 companies for firm performance model in Indonesia from 2012 up to 2014. The sampling is done using purposive sampling method. The analysis method used is multiple linear regression analysis method using SPSS version 21.00. The result of the regression testing of earning quality model shows that only debt ratio influent the earning quality, while family ownership, institutional ownership, independent commissioner, type audit and payout ratio do not. The test for the firm performance shows that the institutional ownership, independent commissioner, type audit and payout ratio are influencing the firm performance while the family ownership and debt ratio are not.]]>
<![CDATA[TRANSAKSI E-COMMERCE: ANALISIS SUDUT PANDANG AKAD WAKALAH DAN SALAM SERTA PSAK SYARIAH 103 ]]>
<![CDATA[Retno Dyah Pekerti]]>;
<![CDATA[Dewi Susilowati]]>;
<![CDATA[Eliada Herwiyanti]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (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[Tax amnesty dan Implementasinya ]]>
<![CDATA[I Nyoman Putra Yasa]]>;
<![CDATA[I Putu Wahyu Mandala]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (644.163 KB)
|
DOI: 10.20884/1.sar.2016.1.2.302
<![CDATA[The purpose of this research is to examine the implementation of tax amnesty in Indonesia. Taxamnesty is an old policy that try again offered by the Government of Indonesia after 1964 and 1984,never failed to increase the acceptance of the State. In pengimplementasiannya one of the weakness of the Tax amnesty when applied in Indonesia is can lead to a variety of abuses and a moral hazard because the facilities and infrastructure, information access and openness to the other supporters have not been adequate as a prerequisite the enactment of a tax amnesty. With the new law that is the regulatory umbrella of the Directorate General of Tax number 11/PJ/2016 about Further Arrangements regarding the implementation of law number 11 Year 2016 on the remission of tax (a Tax amnesty). The new rule was created in order for thecommunity to have the principle of Justice for the community. This rule can clarify the previous rule diharpakan which rated troubling society. The application of a tax amnesty to some of the things of which implicates 1) an increase in the taxpayer-driven policies tax amnesty .2) an increase in the receipt of State revenue, caused an increase in the Taxpayers because of the policy of tax amnesty, 3) related to national development,adaningkatan ya pepenerimaan pandapatan State because the tax will make the construction morerunning smoothly and diharapan can simplify and enhance the well-being of society]]>
<![CDATA[ANALISIS PERSEPSI PERIVIU TENTANG ASPEK MANDATORY DAN NON-MANDATORY YANG MEMPENGARUHI LKPD YANG BERKUALITAS ]]>
<![CDATA[Janitra Yoga Indratama]]>;
<![CDATA[Agung Praptapa]]>;
<![CDATA[Agus Sunarmo]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 2 (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[PENGARUH TAX AVOIDANCE RISK TERHADAP CASH HOLDING POLICY PERUSAHAAN DI INDONESIA ]]>
<![CDATA[Yudi Tri Hardianto]]>;
<![CDATA[Nur Aisyah Kustiani]]>;
<![CDATA[Muhammad Rheza Ramadhan]]>
<![CDATA[ SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 2 (2017) ]]>
Publisher : <![CDATA[Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (968.865 KB)
|
DOI: 10.20884/1.sar.2017.2.2.587
<![CDATA[This study aims to determine the effect of Tax Avoidance Risk to Cash Holding Company Policy in Indonesia. Tax Avoidance Risk is measured by Cash Effective Tax Rate proxy and Cash Holding Policy is measured by Cash Ratio proxy (cash and cash equivalent divided by total asset or total sales). Based on regression with random effect model on 74 samples, we found that Tax Avoidance Risk has no effect on Cash Holding Policy after controlled by market to book ratio variable, firm size, leverage, capital expenditure, volatility of cash flow, dividend, research and development , Acquisitions, cash flow after tax, and industrial sector.]]>
