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Pusat Pengelolaan Jurnal (PPJ) Laboratorium Terpadu Lantai 4 Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman Jl. HR. Boenyamin 708 Purwokerto, Jawa Tengah, Indonesia 53122 Phone/Fax: +6228163790
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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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FACTORS AFFECTING THE ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN BANYUASIN DISTRICT, SOUTH SUMATRA Ameliana, Voni Adita; Irianto, Bambang Setyobudi; Suparlinah, Irianing
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.2023.2.2.11279

Abstract

This study employs a survey method on village funds in South Sumatra's Banyuasin Regency and aims to determine the influence of competence, organizational commitment, internal control system, and the use of information technology on accountability. The collected data consists of 97 village respondents' apparatus in the Banyuasin region. The findings show that: (1) Competence has no effect on accountability; (2) organizational commitment has no effect on accountability; (3) internal control system has no effect on accountability; and (4) the use of information technology has a positive effect on accountability. In addition to other factors that have been analysed, the implication of the research is an effort to increase accountability in the management of village funds through the use of appropriate information technology. The village government can implement a village government work system based on the use of information technology, such as the village web, which is a tool for disseminating information on village-related activities and supporting information accessibility so that it can reach all circles more effectively, thereby promoting accountability.
A ISLAMIC SOCIAL REPORTING: MENGUJI PENGARUH DARI MAQASHID SHARIA INDEX, SHARIA SUPERVISORY BOARD, MEDIA EXPOSURE, DAN COMPANY SIZE DI PERBANKAN SYARIAH INDONESIA Aji, Nur Prasetyo; Pamungkas, Mahendra; Dewi, Indah Permata; Ulynnuha, Ovi Itsnaini
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.2023.2.2.11310

Abstract

The growth of Islamic banking, issues related to sustainable business practices and adherence to Sharia principles are increasingly coming into focus. In order to understand the dynamics of social reporting in the context of Islamic banking in Indonesia, this study aims to analyze the influence of Maqashid Sharia Index, Sharia Supervisor Board, Media Exposure, and Company Size on Islamic Social Reporting in Indonesian Islamic banks listed on the Indonesia Stock Exchange from 2018 to 2020. The study employed purposive sampling, and 39 companies met the criteria as the unit of observation. The analysis was conducted using multiple linear regression. The results provide empirical evidence that Sharia Supervisor Board, Media Exposure, and Company Size have a significant influence on Islamic Social Reporting, while Maqashid Sharia Index does not have a significant impact on Islamic Social Reporting.
PENGARUH SOSIALISASI ANTISIPATIF, PENGHARGAAN DAN INTENSITAS MORAL TERHADAP INTENSI WHISTLEBLOWING Prayoga, Ichwan Gusti; Purwati, Atiek Sri; Wuladari MA, Ratu Ayu Sri
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.2023.2.2.11463

Abstract

This study aims to investigate the effect of anticipatory socialization, reward, and moral intensity on on whistleblowing intentions. This study is a quantitative research with a survey method using questionnaire to collect the data. The population in this study were employees of the Regional Inspectorate of Banyumas, Purbalingga, Banjarnegara, Cilacap, and Kebumen Regency. The sampling technique used is purposive sampling. A total of 145 employees of the inspectorate became respondents in this study. Based on the result of multiple regression analysis test, it indicates that anticipatory socialization, reward, and moral intensity have positif effect on whistleblowing intentions.
Analisis Sentimen dan Jaringan Sosial pada Komen Video “Youtube Tangan Kotor Influencer” dalam Judi Online Milik Ferri Irwandi Firmansyah, Fachru Nur Fahmi
Soedirman Accounting, Auditing and Public Sector Journal Vol 3 No 1 (2024): 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.2024.3.1.12267

Abstract

Dampak negatif dari judi online dan bagaimana fenomena ini mempengaruhi kehidupan sosial dan ekonomi individu. Teknologi internet telah memudahkan akses ke judi online, yang tidak hanya mengakibatkan kerugian finansial tetapi juga mengganggu status sosial, interaksi, dan kehidupan pribadi penjudi. Jurnal ini juga mencakup bagaimana peraturan yang ketat terhadap judi online di Indonesia sering kali dilanggar dan bagaimana promosi situs judi online telah merambah ke media sosial dan platform streaming game dan secara terang terangan promosi dilakukan oleh para artis. Ferry irwandi yang meriupakan seorang youtuber mencoba memberikan eduka terhadap hal tersebut dalam videonya yang berjudul “Tangan Kotor Influencer dalam Judi Online” yang pada akhirnya viral dan mendapat berbagai macam opini dari Masyarakat. Tujuan dari penelitian ini adalah unutk melakukan analisis sentiment pada komentar yang ada pada video tersebut dan melakukan analisis jaringan sosial (SNA) dengan tujuan unutk mengtahui aktor yang berperan penting dapalm penyebaran informasi tersebut. Penelitian menggunakan metode Social Network Analysis. Hasil penelitian menunjukan 1169 komen sentiment negatif tercata dan akun @soeseno7 sebagai aktor utama dalam jaringan yang terbentuk.
ANALISIS TINGKAT KESEHATAN BANK DENGAN METODE RGEC DAN PENGARUHNYA TERHADAP PERTUMBUHAN LABA (STUDI KASUS : PADA PT BANK DKI) Amperaningrum, Izzati; Wiratno, Adi
Soedirman Accounting, Auditing and Public Sector Journal Vol 3 No 1 (2024): 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.2024.3.1.12674

Abstract

The purpose of this study is to analyze the effect of NPL (Non Performing Loan), GCG (Good Corporate Governance), ROA (Return On Assets), and CAR (Capital Adequacy Ratio) on Profit Growth at PT Bank DKI. The analysis method in this study uses quantitative secondary data. The sampling method uses a purposive sampling technique where it can be Bank DKI who is the sample in this study. The selected samples were then analyzed using normality test, multicollinearity test, heteroskedasticity test, autocorrelation test, multiple linear regression test, coefficient of determination test, F test, and t test with tools help process the SPSS data. The results showed that the ROA (Return On Assets) variable partially affected Profit Growth. Meanwhile, NPL (Non Performing Loan), GCG (Good Corporate Governance), and CAR (Capital Adequacy Ratio) partially have no effect on Profit Growth. Simultaneously, NPL (Non Performing Loan), GCG (Good Corporate Governance), ROA (Return On Assets), and CAR (Capital Adequacy Ratio) affect Profit Growth. The ability of independent variables to explain the variation of dependent variables is 66% while the remaining 34% is the contribution of other variables that are not included in this study.
PENGARUH PEMANFAATAN SISTEM INFORMASI AKUNTANSI, KOMPETENSI SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH Fajriati, Unun Rizka; Maghfiroh, Siti; sugiarto, sugiarto
Soedirman Accounting, Auditing and Public Sector Journal Vol 3 No 1 (2024): 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.2024.3.1.12963

Abstract

This research is a quantitative research with survey method. This research takes the title: "The Influence of Accounting Information Systems, Human Resource Competence and Internal Control on the Quality of Local Government Financial Reports", an empirical study in Kebumen Regency and Banyumas Regency. The purpose of this study was to determine the effect of Accounting Information Systems, Human Resources Competence and Internal Control on the Quality of Local Government Financial Reports. The population in this study were OPD in Kebumen and Banyumas districts, each of which consisted of 17 (seventeen) districts. The number of respondents in this study were 102 respondents. The sampling technique used was purposive sampling method. Data was collected by distributing questionnaires to the finance department employees. Data analysis was performed using the SPSS (Statistical Package for the Social Sciences) application. The results of data analysis in this study indicate that: (1) The accounting information system has a significant effect on the quality of local government financial reports. (2) The competence of human resources has a significant effect on the quality of local government financial reports. (3) Internal control does not affect the quality of local government financial reports. The implication of the conclusion above is that local governments in improving the quality of financial reports can pay attention to influencing factors, this study proves that the quality of local government financial reports is influenced by accounting information systems and human resource competencies
Analysis of Product Sales Budgeting at PT Sinergi Mandiri Teknikatama Tegal District Nuraini, Inne Aswinda; Farida, Ida; Fauzi, Ariel Zul
Soedirman Accounting, Auditing and Public Sector Journal Vol 3 No 2 (2024): 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.2025.4.1.9513

Abstract

The sales budget is the company's main budget before other budgeting is carried out. This study aims to calculate and analyze the preparation of product sales budgets in 2023, which the company has never done budgeting before. The object of research was conducted at PT Sinergi Mandiri Teknikatama which is engaged in the manufacturing business, operating in the LIK Takaru area, Jalan Raya Dampyak KM 04, Dampyak, Kramat District, Tegal Regency. The type of research data used is quantitative data. The source of data obtained is secondary data obtained directly from the company. The preparation of this sales budget uses the trend moment, least square, and Standard Error Forecasting methods to determine which method is closer to suitability, namely by taking the smaller final value. The sales budget for 2023 in Body Hinge 146 T6mm obtained a result of Rp37,518,619 and Handle Control obtained a result of Rp7,906,854.
BRIDGING TECHNOLOGY AND SUSTAINABILITY: EMPIRICAL INSIGHTS INTO GREEN FINTECH-DRIVEN ACCOUNTING PRACTICES Arofah, Triani; Ramadhanti, Wita; Rusmana, Oman
Soedirman Accounting, Auditing and Public Sector Journal Vol 4 No 1 (2025): 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.2025.4.1.16752

Abstract

This study examines the role of Green Financial Technology (Green Fintech) in promoting sustainable accounting practices among publicly listed companies in Indonesia. Using a quantitative approach with secondary data from sustainability reports and ESG disclosures, the study evaluates the impact of Green Fintech adoption on corporate transparency and environmental performance. The analysis reveals that the integration of digital financial solutions—such as green investment platforms, ecological data analytics, and blockchain-based reporting—contributes significantly to improving ESG performance, carbon disclosure, and the adoption of circular economy practices. Furthermore, stakeholder engagement mediates the relationship between Green Fintech and firm performance, while the implementation of circular economy principles strengthens this link. This research contributes to the growing body of literature on sustainable accounting by presenting an empirical model that highlights the strategic value of digital environmental innovation. The findings offer practical implications for corporate managers, regulators, and Fintech developers seeking to enhance sustainable value creation in emerging economies.
CLOUD COMPUTING IN BANKING SYSTEM Saffela, Nurika Indah; Miranti, Namira Putri; Shalihah, Dian Karunia
Soedirman Accounting, Auditing and Public Sector Journal Vol 3 No 2 (2024): 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.2025.4.1.16754

Abstract

This article examines the cloud in the banking sector by providing significant operational efficiency, cost savings, and flexibility. Substantial synergies exist in controlling operational risks when these technologies are used together. This study uses a literature review of relevant articles from 2013 to 2024. We conclude that the cloud is appropriate because the agility and flexibility in cloud services allow banks to scale their operations quickly, adapt to market changes, and respond to customer needs more effectively. Enhanced Customer Experience by leveraging cloud technology can offer more innovative and customer-centric services, increasing customer satisfaction and loyalty. Overall, the results show that the cloud is a transformative force in the banking sector, enabling institutions to navigate the complexities of a rapidly evolving financial landscape. With proper planning and a deep understanding of the risks and benefits, banks can leverage this technology to achieve their business goals.
EVALUATION OF THE IMPLEMENTATION OF THE PURWOREJO DISTRICT GOVERNMENT INTERNAL CONTROL SYSTEM (SPIP) BASED ON ISO 31000: 2018 RISK MANAGEMENT GUIDELINES Saffela, Nurika Indah; Rusmana, Oman
Soedirman Accounting, Auditing and Public Sector Journal Vol 3 No 1 (2024): 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.2025.4.1.16757

Abstract

Risk management in local government is very important as an effort to maximize the achievement of organizational goals. This article aims to evaluate the implementation of the Government Internal Control System (SPIP) in Purworejo Regency based on the principles and framework of risk management ISO 31000: 2018 and the OECD Best Practice Principles for Regulatory Policy framework. The evaluation was conducted through document analysis of Purworejo's SPIP guidelines and comparators from ISO.The results of the study show that the implementation of SPIP has adopted some of the ISO 31000 principles structurally, but still faces obstacles in the aspects of integration, monitoring, and stakeholder involvement. Purworejo's SPIP shows that formal documents, such as Regent Regulations and Decree on the formation of an internal control team, are available. However, the integration has not touched all levels of the organization evenly. Recommendations for improvement include increasing the capacity of human resources, digitizing the risk information system, and establishing standardized key risk indicators.

Page 3 of 4 | Total Record : 39

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