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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
SAR (Soedirman Accounting Review): Journal of Accounting and Business
ISSN : 25416839     EISSN : 25980718     DOI : 10.20884
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
DETECTION ANALYSIS ON FRAUDULENT FINANCIAL REPORTING USING FRAUD SCORE MODEL Puput Ade Irawan; Dewi Susilowati; Novita Puspasari
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1061.448 KB) | DOI: 10.20884/1.sar.2019.4.2.2467

Abstract

This study aims to examine the elements of fraud in the fraud diamond theory. Fraud is proxied by seven variables consisting of three pressure elements namely financial target, financial stability, external pressure, two variables of opportunity element, namely effective monitoring and nature of industry, one variable from the rationalization element, namely change in auditor, one variable from capability element namely change in directors, which is hypothesized to affect financial statements fraud. This study uses earnings management to see the potential for fraudulent financial statements. Earning management is measured using the F-Score indicator. The research sample was selected using a purposive sampling method from 30 manufacturing companies and a research period of 5 years to obtain the number of sample units of 155 data which is listed on the Indonesia Stock Exchange (IDX) for the period of 2013 to 2017. The hypothesis testing used a multiple regression analysis model using SPSS 23. The results of the study indicate that financial targets and changes in auditor financial stability have a significant positive effect on fraudulent financial statements. While external pressure, effective monitoring, nature of industry, financial stability, change of directors, have no effect on financial statements fraud.
Faktor - Faktor Pendorong Peningkatan Pendapatan Asli Daerah ( Studi Pada Pemerintahan Kabupaten Banyumas ) Sri Hartono; Bambang Agus Pramuka; Eliada Herwiyanti
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.36 KB) | DOI: 10.20884/1.sar.2017.2.1.399

Abstract

This study aims to determine the factors driving the increase in local revenue (PAD) to the Government of Banyumas. This research was conducted at the Department of Revenue Financial Management and Asset Banyumas (DPPKAD). The study was conducted with a qualitative approach to the use of internal DPPKAD officials as informants to provide valid informations what drives revenue generating Banyumas. According to the results of research and analysis, several factors driving the increase in revenue Banyumas, among others: (1) The existence of local enterprises (BUMD) as a contributor to revenue, (2) existence of policies undertaken by the Government of Banyumas Regency relevant for collection of the PAD, (3) Reward System granted to the parties relating to the acceptance of PAD and (4) the innovation made as a driver of local revenue from PAD which includes (a) Conformation to the taxpayer, (b) The Integrated team, (c) Revaluated property and land value of Property tax, and (d) Perform Socialization of a Local Taxes.
FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI WHISTLEBLOWING DENGAN DILEMA ETIKA SEBAGAI VARIABEL PEMODERASI Rafika Agustiani; Puji Lestari; Triani Arofah
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (798.468 KB) | DOI: 10.20884/1.sar.2019.4.1.1533

Abstract

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.
PENGARUH PROSES EVALUASI KINERJA TERHADAP PERSEPSI PROCEDURAL FAIRNESS: STUDI DI PERGURUAN TINGGI Dian Wijayanti; Sendy Cahyadi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (793.709 KB) | DOI: 10.20884/1.sar.2018.3.1.1161

Abstract

This study aims to test the process of performance evaluation particularly the formality and participation may effect the procedural fairness. Research conducted in universities as educational institutions that prioritizes quality of education involving all work units. Survey method was apllied by distributing questionnaires to 70 educational staff. 55 questionnaires were returned and 47 questionnaires were qualified to be analyzed in this study. Regression analysis was applied withing the research to conduct hypothesis testing. The results exposes formalities of performance evaluation effects the perception of procedural fairness, yet participation does not effect the perception of procedural fairness. It may happen since respondents prefer to understand the right instrument in assessing performance in performance evaluation is more important than participation in evaluation. Being aware of the results from the research, the process of performance evaluation requires formalized practical implication in order to obtain fairness evaluation process for everyone in the organization.
ANALISIS EFFICIENT MARKET HYPOTHESIS PADA BURSA EFEK INDONESIA TERHADAP PASAR SAHAM ASEAN Astriyani Prima Kartika; Jubaedah Jubaedah; Fitri Yetti
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 2 (2017)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (724.193 KB) | DOI: 10.20884/1.sar.2017.2.2.588

Abstract

This research aims to analyze the performance of Indonesia Stock Exchange to ASEAN stock market during period 2012-2016. The technique of determining the sample using purposive sampling method and 6 countries as sample are Indonesia, Singapore, Malaysia, Vietnam and Philippines. Hypothesis testing in this study using Descriptive Statistics Analysis, Test Run and Kolomogorov Smirnov with a significance level of 0.05. Test results show that: (1) Indonesia Stock Exchange has the highest efficient rating in ASEAN stock market (2) ASEAN Stock Exchange effect on Indonesia Stock Exchange. (3) The Indonesia Stock Exchange has a stock return pattern that fluctuates normally in the ASEAN stock market.div>
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENERIMAAN OPINI GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG MENGALAMI FINANCIAL DISTRESS Ida Ayu Budhananda Munidewi; Nyoman Angga Pradipa
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1044.486 KB) | DOI: 10.20884/1.sar.2019.4.1.1515

Abstract

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.
Pengaruh Karakteristik Komite Audit, Perusahaan dan Struktur Kepemilikan Terhadap Kecurangan Pelaporan Keuangan Andrian Budi Prasetyo
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.726 KB) | DOI: 10.20884/1.sar.2016.1.2.304

Abstract

This study examines the effect of audit committee characteristics, firm characteristic and ownership structure on the likelihood of fraudulent financial reporting. Audit committee characteristics is examined by audit committee financial expertise, meetings of the audit committee and the audit committee tenure. Firm characteristic is examined by the leverage, firm size, firm’s growth rate and external auditor. Ownership structure is examined by managerial ownership and institutional ownership. This research is using a quantitative methods research. This research is using secondary data that comes from the cases list of Otoritas Jasa Keuangan (OJK) and annual reports of the listed companies on the Indonesia Stock Exchange (IDX). Using a sample of 15 fraud and 15 non-fraud firms, we did not find a significant relation between the independent variabels and fraudulent financial reporting.
SISTEM PENGENDALIAN INTERNAL UNTUK NON-PERFORMING LOAN PADA LEMBAGA PERKREDITAN DESA (LPD) X I Putu Gde Chandra Artha Aryasa; Gede Harja Wasistha
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 2 (2018)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (863.094 KB) | DOI: 10.20884/1.sar.2018.3.2.1253

Abstract

The study was conducted to improve the internal control system of LPD X in the credit process. The development of the LPD X increases the manager's responsibility and the increased risk of the LPD X. One of the risks in LPD X is the credit risk. With the credit process carried out at present the non-performing loan (NPL) value of LPD X in the last 3 years are 10.69%, 24.38%, and 26.64% (LPD X, 2017a). This study refers to research conducted by M. D. K. Dewi & Suryanawa (2015); Sarifah (2017) about the internal control system in LPDs. The theory used in this study is the accountability theory to look at LPD X accountability in credit procedures. The methodology used in the study is a case study to be able to examine the NPL phenomenon in LPD X more deeply and can provide an evaluation for LPD X management. Data collection is done by observation, document study, and interview. The results of this study indicate that the efforts made in handling credit collection conducted by LPD X have not been effective as stated in the comparison theory and company.
SOME FACTORS THAT AFFECT TRANSFER PRICING DECISION Resa Pide Pratama Septiyani; Wita Ramadhanti; Yudha Aryo Sudibyo
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (815.402 KB) | DOI: 10.20884/1.sar.2018.3.1.1158

Abstract

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.
ANALYSIS OF THE READINESS OF MSMEs ACTORS IN THE IMPLEMENTATION OF SAK EMKM IN PURWOKERTO Riyan Ardiana; Bambang Setyobudi Irianto; Kiky Srirejeki
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (195.298 KB) | DOI: 10.20884/1.sar.2019.4.2.2468

Abstract

This study aims to analyze the influence of attitude, subjective norms, perceived behavioral control, and awareness on the intentions of MSMEs actors in the readiness of MSMEs actors in the implementation of SAK EMKM. The population in this study was all MSMEs in Purwokerto. This study used Theory of Planned Behavior with the addition of one variable, namely awareness. The research data was obtained directly from respondents through a questionnaire with disproportionate stratified random sampling technique and quantitative approaches of Partial Least Square (PLS). The results of this research indicate that the attitude and perceived behavioral control significantly influence the intention of MSMEs actors in the implementation of SAK EMKM. Subjective norms and awareness did not significantly influence the intention of MSMEs actors in the implementation of SAK EMKM. Intention significantly influence on the readiness of MSMEs actors in the implementation of SAK EMKM.

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