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Soedirman Accounting, Auditing and Public Sector Journal
Published by Universitas Jenderal Soedirman
ISSN : -     EISSN : 29622336     DOI : https://doi.org/10.32424/1.saap
Core Subject : Economy,
Economics, Econometrics & Finance
Soedirman Accounting, Auditing and Public Sector Journal (SAAP) is a peer-reviewed journal published by the Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman twice a year (June and December). SAAP aims to publish articles in the field of accounting, Auditing, and the public sector that significantly contribute to the development of accounting practices and the accounting profession in Indonesia and the world. Consistent with its purpose, SAAP provides insights into the field of accounting, auditing, and the public sector for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and the accounting profession. SAAP accepts either quantitative or qualitative research manuscripts, written in either Indonesian or English. SAAP accepts manuscripts from Indonesian authors and also authors from various parts of the world.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 39 Documents
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Pengaruh Motivasi, Pendidikan Kewirausahaan, Ekspektasi Pendapatan, Efikasi Diri, dan Digital Marketing Terhadap Minat Berwirausaha Mahasiswa di Masa Pandemi Covid-19 Urbaningtyas, Laela Novita; Purwati, Atiek Sri; Sugiarto, Sugiarto; Pratiwi, Umi
Soedirman Accounting, Auditing and Public Sector Journal Vol 1 No 2 (2022): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.256 KB) | DOI: 10.32424/1.saap.2022.1.2.8035

Abstract

This study aims to determine the effect of Motivation, Entrepreneurship Education, Income Expectations, Self-Efficacy, and Digital Marketing on Student Entrepreneurial Interest in the Covid-19 Pandemic Period. The population in this study were undergraduate students of Accounting, Faculty of Economics and Business, Jenderal Sudirman University Class of 2018 and 2019. The sample in this study was 75 accounting students, consisting of 38 students from the 2018 class and 37 students from the 2019 class. The data collection technique in this study was a questionnaire. Data were analyzed using multiple linear regression analysis. The results of this study indicate that: (1) Motivation has a positive effect on student interest in entrepreneurship; (2) Entrepreneurship Education has a positive effect on student interest in entrepreneurship; (3) Income Expectations have no effect on students' interest in entrepreneurship; (4) Self- fixation has a positive effect on student interest in entrepreneurship; (5) Digital Marketing has a positive effect on students interest in entrepreneurship.
Faktor-Faktor yang Memengaruhi Implementasi SAK di UMKM Gudeg Daerah Istimewa Yogyakarta Dewanto, Devi Aulia Rahma; Herwiyanti, Eliada; Ramadhanti, Wita
Soedirman Accounting, Auditing and Public Sector Journal Vol 1 No 2 (2022): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.178 KB) | DOI: 10.32424/1.saap.2022.1.2.8037

Abstract

This study aims to determine the effect of education level, understanding of accounting, information technology, and business size on the implementation of SAK on MSMEs Gudeg in the Special Region of Yogyakarta. The population in this study is the Gudeg MSME actors in the Special Region of Yogyakarta who are registered in the GrabFood application, totaling 88 business actors. Sampling by purposive sampling method was carried out through several criteria, in order to obtain 45 targeted MSMEs. The data analysis technique is through multiple linear regression analysis. Of the 4 hypotheses proposed, there are 2 accepted hypotheses and 2 rejected hypotheses. The accepted hypotheses are H2 and H3, namely accounting understanding has a positive effect on the implementation of SAK on MSMEs and information technology has a positive effect on SAK implementation on MSMEs. While the rejected hypotheses are H1 and H4, with the result that the level of education has no effect on the implementation of SAK on MSMEs and business size does not affect the implementation of SAK on MSMEs. The results of this research show that along with the existing developments, access to compiling financial reports is easier due to an understanding of accounting and information technology which no longer depends on the level of education and the size of the business. This research is expected to be a reference for MSME actors as well as policy makers so that effectiveness in efforts to implement SAK on MSMEs can be carried out, mainly by increasing accounting understanding and the use of information technology.
The Influence of Company Performance on Audit Delay with Public Accounting Firm Quality as the Moderating Variable Evani, Elsa Saphira; Susilowati, Dewi; Kusumastati, Widyahayu Warmmeswara
Soedirman Accounting, Auditing and Public Sector Journal Vol 1 No 2 (2022): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.467 KB) | DOI: 10.32424/1.saap.2022.1.2.8049

Abstract

This research aims to find the influence of company performance on audit delay with public accounting firm quality as the moderating variable. Sample used are consumer goods sector companies that have been listed on the IDX from 2019 to 2020. Data are data from 70 companies listed on Indonesia Stock Exchange. The results of this study indicate that: profitability has a significant negative effect on audit delay, solvency has a significant negative effect on audit delay, quality of Public Accounting Firms cannot moderate the effect of profitability on audit delay, and quality of Public Accounting Firms cannot moderate the effect of solvency on audit delay.
Pengaruh Pemahaman Pajak, Kesadaran Wajib Pajak, Sanksi Pajak, dan Rencana Penggunaan E-Samsat New Sakpole Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Andrawina, Widhaninggar; Mustafa, Rasyid Mei; Hasanah, Uswatun
Soedirman Accounting, Auditing and Public Sector Journal Vol 1 No 2 (2022): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.334 KB) | DOI: 10.32424/1.saap.2022.1.2.8063

Abstract

This study aims to analyze the effect of tax understanding, taxpayer awareness, tax sanctions and plans for using E-SAMSAT NEW SAKPOLE on vehicle taxpayer compliance in Banyumas Regency. The type of this study is quantitative. The data used in this study is primary data. Data was collected by distributing questionnaires. The population of this study were all vehicle taxpayers in Banyumas Regency that paid their taxes in 2021. The sample of this study was 150 taxpayers. Accidental sampling was used as the sampling method. The data analysis method used was multiple linear regression analysis. Based on the data analysis results, it shows that tax understanding and tax sanctions have positive effect on vehicle taxpayer compliance. However, taxpayer awareness and plans for using E- SAMSAT NEW SAKPOLE have no effect on vehicle taxpayer compliance. The implications of this study are in order to increase vehicle taxpayers compliance in Banyumas Regency, SAMSAT of Banyumas Regency should increase taxpayers awareness so that taxpayers don’t feel forced to pay their taxes. In addition, SAMSAT of Banyumas Regency must increase the socialization about E-SAMSAT NEW SAKPOLE and improve the performance of the application so that many taxpayers use it.
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND AUDIT QUALITY TOWARD QUALITY OF FINANCIAL STATEMENTS (Emprical Study In Mining Companies In Indonesia) Riva, Isma Dwi; Maghfiroh, Siti; Primasari, Dona
Soedirman Accounting, Auditing and Public Sector Journal Vol 2 No 1 (2023): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2023.2.1.9538

Abstract

This study aims to analyze the effect of good corporate governance and audit quality toward the quality of financial statements using research method quantitative analysis. The population in this study are the mining companys that listed on Indonesia Stock Exchange. The sample of this study are financial statements from 2018-2020 within 66 company that listed on Indonesia Stock Exchange. The data use in this study were secondary data, for the sampel uses a purposive sampling method. The hypothesis testing use SPSS Version 23 for Windows. The result of this study indicates: (1) Good Corporate Governance has a positive effecct toward quality of financial statements; (2) audit quality has a negative effect toward quality of financial statements.
PENGARUH TEKNOLOGI INFORMASI, PENGETAHUAN PENGGUNA TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERASI Fatyadi, Ahsan Mu’afi Fatyadi Mu’afi; Ramadhanti, Wita; Primasari, Dona
Soedirman Accounting, Auditing and Public Sector Journal Vol 2 No 2 (2023): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2023.2.2.10138

Abstract

The effectiveness of accounting information systems is needed for various types of businesses, which is in a minimarket. This study aims to determine the accounting information system that is influenced by information technology, user knowledge and moderated by task complexity. This research uses 70 samples taken from employees in the minimarket. Based on the results of research, information technology and user knowledge can influence accounting information systems. Meanwhile, task complexity cannot moderate the relationship between information technology and user knowledge with accounting information system.
THE INFLUENCE OF STANDARD OPERATING PROCEDURES (SOP), IMPLEMENTATION OF ACCRUAL-BASED ACCOUNTING SYSTEMS, ORGANIZATIONAL CITIZEN BEHAVIOR ON THE QUALITY OF FINANCIAL STATEMENTS Waspodo, Lego; Primasari, Dona
Soedirman Accounting, Auditing and Public Sector Journal Vol 2 No 2 (2023): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2023.2.2.10139

Abstract

This study examines the factors that influence the quality of financial statements. The main objective of this study is to analyze whether the Standard Operating Procedure, the implementation of accrual-based accounting systems and Organization citizen behavior are factors that influence the quality of financial statements. This type of research uses hypothesis testing, which is research that explains phenomena in the form of relationships between variables. The research sample consisted of the Head of Service / Agency, Treasurer and financial staff at the Regional Work Unit of Lampung province with a total of 97 samples. This study uses Statistical Product and Service Solution (SPSS) analysis version 25.00 with multiple linear regression programs. The results of the study accept all hypotheses from the three hypotheses proposed. The Standard Operating Procedure (SOP) variable has a positive effect on the quality of financial statements. The implementation of accrual-based accounting systems proved to have a positive effect on the quality of financial statements and the organizational citizen behavior variable proved to have a positive effect on the quality of financial statements.
KINERJA ENVIRONMENTAL, SOCIAL, DAN GOVERNMENT (ESG) DAN COST OF DEBT: APAKAH KARAKTERISTIK DEWAN KOMISARIS MEMILIKI PERAN? Pusparini, Nandya Octanti; Amanati, Hilma Tsani
Soedirman Accounting, Auditing and Public Sector Journal Vol 2 No 2 (2023): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2023.2.2.10828

Abstract

This study aims to obtain evidence of the influence of ESG performance on the cost of debt and the role of the independent committee in this relationship. The sample used consists of non-financial companies listed on the Indonesia Stock Exchange from 2011 to 2019. The final sample comprises 205 company-year observations. Data were processed using the Generalized Least Squares (GLS) method through STATA 16.0 software. The results of this study indicate that higher ESG performance leads to lower cost of debt. This suggests that creditors view ESG performance as an important practice to be implemented in a company. The study also documents findings that the independent committee does not play a moderating role in the relationship between ESG performance and the cost of debt.
Kebijakan Digitalisasi dan Kesiapan Pengendalian Internal (Studi pada Pemerintah Desa) Kholillulloh, Fajar Kholillulloh; Fitria A'zizah, Laila Oshiana; Bunna, Jefrianto Tandi
Soedirman Accounting, Auditing and Public Sector Journal Vol 2 No 2 (2023): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2023.2.2.10965

Abstract

Perkambangan teknologi dan kebijakan pemerintah telah mendorong terjadinya urgensi penerapan sistem pengendalian internal yang baik. Tujuan penelitian ini adalah melakukan proses evaluasi terhadap sistem pengendalian internal yang telah di aplikasikan pada kantor Pemerintah desa Dompol, Kemaran, Klaten, Jawa Tengah. Penelitian menerapkan metode kualitatif studi kasus untuk mendalami objek penelitian dan mengumpulkan data. Data primer dan sekunder yang berkaitan dengan PBJDesa Pemerintah desa Dompol dijadikan sumber data penelitian yang nantinya dijadikan sebagai dasar penarikan kesimpulan. Pengumpulan data pada penelitian ini akan dilakuan dengan menggunakan metode triangulasi yang terdiri dari angket, wawancara, dan dokumentasi. Analisis data dilakukan menurut konsep Miles dan Huberman (reduksi data, penyajian data, dan penarikan kesimpulan).
DAMPAK NILAI PERUSAHAAN, UKURAN PERUSAHAAN, DAN PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY TERHADAP MANAJEMEN RISIKO DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI Arofah, Triani; Ramadhanti, Wita
Soedirman Accounting, Auditing and Public Sector Journal Vol 2 No 2 (2023): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2023.2.2.11255

Abstract

The research aims to analyze the effect of firm size, firm value, and Corporate Sosial Responsibility (CSR) disclosure on risk management with Good Corporate Governance (GCG) as a moderating variabel. The research population of manufacturing companies was listed on the Indonesia Stock Exchange in 2016-2018 which revealed annual reports and CSR reports. Samples determined by purposive sampling obtained 369 samples. The data analysis tool uses Partial Least Square (PLS). The research findings show that firm size and CSR disclosure have a significant positive effect on risk management and GCG is able to moderate the interaction of CSR and GCG disclosure on risk management. The implication of this research can be useful as a consideration for companies in making adequate policies to improve the quality of corporate risk management in order to minimize risks that threaten the firm.

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