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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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IMPLEMENTING BUSINESS INTELLIGENCE TO IMPROVE BUSINESS PERFORMANCE Setyaningrum, Novi Tri; Fatih, Faiz Al
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.2025.4.1.16758

Abstract

Business Intelligence (BI) has grown rapidly in recent years and has become one of the key components in business strategies to improve operational efficiency, support data-driven decision-making, and strengthen corporate competitiveness. Business Intelligence enables organizations to collect and integrate data from various sources, then analyze the data to provide deeper insights. This article aims to explore the application of Business Intelligence, its benefits, challenges faced, and practical solutions that can be implemented to maximize the potential of Business Intelligence in improving business performance. This research utilizes a systematic literature review method that covers recent studies between 2019 and 2024. The results show that the implementation of Business Intelligence can increase a company's operational efficiency, improve risk management, and enhance strategic decision-making. However, Business Intelligence implementations also face a number of challenges, such as data quality issues, as well as high initial implementation costs. The article also offers practical solutions to overcome these obstacles, including data infrastructure development, employee training, and a phased implementation approach.
THE INFLUENCE OF PROMOTIONAL ADVERTISING COSTS ON SALES IN FMCG COMPANIES LISTED ON THE BEI Saffela, Nurika Indah; Pangestika, Nasilem; Khairudin, Agus
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.2025.4.1.16760

Abstract

This article examines the effect of promotional advertising costs on sales in Fast-Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock Exchange for the period 2021 to 2023. In this study using quantitative methods with sampling using secondary data on the financial statements of Fast-Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock Exchange for the period 2021 to 2023. The sampling technique was carried out using non-probability sampling with purposive sampling technique. So that the sample obtained was 18 Fast-Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock Exchange for the period 2021 to 2023 with a total observation data of 54 for 3 years of observation. The purpose of this study is to provide empirical evidence regarding the effect of promotional costs on sales. The results showed that promotional advertising costs have a positive and significant effect on sales of FMCG companies on the Indonesia Stock Exchange, with a contribution of 56.5% to the sales variable. To increase sales effectiveness, FMCG companies need to identify and manage other variables that also affect sales. Further research can be conducted to include additional variables and provide a more comprehensive picture of the factors that influence sales in the FMCG sector.
THE INFLUENCE OF FINANCIAL PERFORMANCE, COMPANY SIZE, AND GOOD CORPORATE GOVERNANCE ON FINANCIAL DISTRESS Rohman, Zanuar Lutfi; Arofah, Triani; Herwiyanti, Eliada; Wulandari, Ratu Ayu Sri
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.2025.4.1.16761

Abstract

This study aims to determine and analyze the effect of financial performance, company size, and good corporate governance on financial distress in raw goods sector companies listed on the Indonesia Stock Exchange for the period 2020 - 2023. The independent variables studied are: (1) Profitability proxied by Return on Assets (ROA); (2) Liquidity proxied by Current Ratio (CR); (3) Leverage proxied by Debt to Equity Ratio (DER); (4) Company size proxied by Natural Logarithm of Total Assets; (5) Managerial Ownership; (6) Institutional Ownership; (7) Independent Board of Commissioners; and (8) Audit Committee. The dependent variable is Financial Distress with the Modified Altman Z-Score indicator. This study uses three theories as the basis of its research, namely agency theory, signal theory, and pecking order theory. This research is a causal quantitative research. The sampling technique used is purposive sampling. The data analysis used is logistic regression test by utilizing Statistical Package for Social Science (SPSS) v25 software. The results showed that the profitability variable had a significant negative effect on financial distress and the liquidity variable had a significant positive effect on financial distress. Meanwhile, the variables of leverage, company size, and managerial ownership, institutional ownership, independent board of commissioners, and audit committee have no effect on financial distress. The implications of this research are expected to contribute to expanding the literature on the effect of financial performance, company size, and good corporate governance (GCG) on financial distress. The limitations of this study are the sample coverage which only focuses on the raw goods sector, research variables, variable proxies (measuring instruments), and observation period. Further research is recommended to use a wider sample coverage to obtain more comprehensive results.
THE EFFECT OF GOOD CORPORATE GOVERNANCE ON FINANCIAL DISTRESS IN GENERAL INSURANCE COMPANIES IN INDONESIA Setyaningrum, Novi Tri; 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.2025.4.1.16762

Abstract

This study examines the influence of Good Corporate Governance (GCG), specifically the size of the board of commissioners, on financial distress in general insurance companies in Indonesia registered with the Financial Services Authority (OJK) in 2023. The study highlights the crucial role that insurance companies play in the country's financial and economic stability, while also acknowledging the challenges posed by financial distress, which is often caused by ineffective governance. The research aims to understand how board size affects financial outcomes. This study employs a quantitative method using secondary data from the annual financial reports of 62 general insurance companies. The results indicate that the size of the board of commissioners does not have a significant impact on financial distress, as measured by the Altman Z-Score. The regression analysis revealed a negative relationship between board size and financial distress. These findings suggest that while GCG practices are important for the overall governance of insurance companies, the size of the board may not be a determining factor in reducing financial distress.
THE INFLUENCE OF EMPLOYEE COMPETENCE AND INTERNAL CONTROL SYSTEM ON THE QUALITY OF LOCAL GOVERNMENT ACCOUNTING INFORMATION IN WEST JAVA REGION Pangestika, Nasilem; Ahmadi, Agus Khairudin
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.2025.4.1.16764

Abstract

This study aims to analyze the effect of the internal control system on the quality of financial statements at the West Java Regional Financial Management Office. The results showed that the internal control system in the control environment has a significant positive effect on the quality of financial statements, with a significance value of 0.004 and a t-count of 3.155 which is greater than the t-table of 1.703. This indicates that the effective implementation of the internal control system can improve the quality of financial statements. However, the preparation and implementation of policies related to human resource development still need to be improved. In addition, the internal control system in risk assessment also has a positive effect with a significance value of 0.013 and a t-count of 2.110, indicating that risk identification needs to be done with a more comprehensive methodology. Simultaneously, both the control environment and risk assessment have a significant effect on the quality of financial statements with a significance value of 0.009 and an F-count of 5.717. These findings confirm the importance of strengthening the internal control system to improve the accountability and transparency of local government financial reports.
THE INFLUENCE OF INTEGRITY, COMPETENCE AND WORK EXPERIENCE OF AUDITORS ON AUDIT REPORTS Nisa, Zahra Ainun; Maghfiroh, Siti; Fitrijati, Krisnhoe Rachmi; Faturokhman, Agus
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.2025.4.1.17331

Abstract

The auditor is expected to produce a reliable audit report that is used as a basis for decision-making. Especially in the quality of audit results, the quality of audit work is assessed from the audit results by the auditor to process the decision-making obtained. One of the quality audit results is conveyed in the form of an audit report. Furthermore, audit reports as formal media used by auditors in communicating to interested parties about the conclusions of the audited financial statements. The purpose of this study is to empirically determine the influence of integrity, competence and work experience of auditors on audit reports. Several factors affect the audit report including integrity, competence and work experience. This research is motivated by the existence of a phenomenon in the form of a discrepancy that exists in audit practice at the inspectorate. The method used in this study is descriptive quantitative. The theory used in this research was attribution theory and the samples in this study were internal auditors in the inspectorates of Banyumas, Purbalingga, Banjarnegara and Cilacap districts. This study used purposive sampling with criteria of the sample they have worked with and experienced for two years. Classical assumption tests are carried out first and data testing is used validity and reliability tests. Furthermore, data were tested using SPSS version 20 using multiple linear regression and hypothesis tests. There are 102 respondents which shows that integrity has a positive effect on audit reports, competence has no effect on audit reports and work experience has no effect on audit reports.
THE EFFECT OF FINANCIAL LITERACY, FINANCIAL MANAGEMENT BEHAVIOR, USE OF E-COMMERCE, AND PRODUCT INNOVATION ON MICRO BUSINESS PERFORMANCE IN PURBALINGGA REGENCY Purbajati, Arya Dwi; Pratiwi, Umi; Budiarti, Laeli; Rafinda, Ascaryan; Sunarmo, Agus
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.2025.4.1.17344

Abstract

This research aims to analyze the influence of financial literacy, financial management behavior, use of e-commerce, product innovation on the performance of micro businesses in Purbalingga Regency. The research method used is a quantitative approach. The population in this study were all members of the Purbalingga Batik Craftsmen Forum Association, totaling 257 members. The sample in this research were members of the Purbalingga Batik Forum Association who are included in the micro scale category, have a business age of at least 3 years, and have social media to support their business. This research collects data by distributing questionnaires directly to respondents. The data analysis used in this research is multiple linear regression analysis. The conclusion of this research shows that financial literacy and financial management behavior have no effect on the performance of micro businesses in Purbalingga Regency. However, the use of e-commerce and product innovation has an influence on the performance of micro businesses in Purbalingga Regency. The implication of this research is that business performance can increase if business actors increase financial literacy, carry out good financial management behavior, maximize the use of e-commerce to expand markets, and carry out product innovation so that consumers have a variety of choices from the products offered.
DESIGN OF A CLOUD-BASED ACCOUNTING INFORMATION SYSTEM USING GOOGLE WORKSPACE TO SUPPORT FINANCIAL REPORTING COMPLIANCE OF KALIMASADA VILLAGE-OWNED ENTERPRISES ., Warsidi; Cahyadi, Farhan Ananta; Zahira, Sofia
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.2025.4.1.17359

Abstract

Pengelolaan laporan keuangan Badan Usaha Milik Desa (BUM Desa) Kalimasada hingga kini masih dilakukan secara manual menggunakan buku catatan. Metode tersebut menimbulkan beragam kelemahan, antara lain tingginya risiko salah saji, kehilangan data dan manipulasi informasi, lambatnya proses penyusunan laporan serta rendahnya transparansi dan akuntabilitas. Penelitian ini bertujuan merancang sistem informasi akuntansi berbasis cloud menggunakan Google Workspace untuk meningkatkan kualitas laporan keuangan dan kepatuhan pelaporan BUM Desa Kalimasada. Kajian ini menggunakan pendekatan Participatory Action Research dengan melibatkan pengurus BUM Desa dalam observasi, diskusi kelompok terarah (Focus Group Discussion) dan wawancara mendalam. Tahapan penelitian meliputi identifikasi kebutuhan, perancangan sistem dengan memanfaatkan Google Sheets, Google Drive dan Google Docs, pelatihan penggunaan serta evaluasi implementasi. Sistem yang dirancang mencatat transaksi secara otomatis, menghubungkan data ke jurnal, buku besar, neraca lajur dan laporan keuangan, serta menyediakan akses real‑time bagi pengurus. Hasil implementasi menunjukkan peningkatan akurasi dan efisiensi pencatatan, penyusunan laporan yang lebih cepat dan tersusun, serta peningkatan transparansi dan akuntabilitas bagi pemangku kepentingan. Dengan sistem ini BUM Desa Kalimasada dapat memenuhi standar pelaporan sesuai Keputusan Menteri Desa Nomor 136 Tahun 2022. Penelitian ini merekomendasikan penggunaan sistem secara berkelanjutan serta perluasan fitur untuk mendukung unit usaha lainnya
English EMPOWERING SUSTAINABLE TOURISM SMES THROUGH DIGITAL TECHNOLOGY TO ENHANCE GLOBAL COMPETITIVENESS Ilmawan, faiz Nuha
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.2025.4.1.17384

Abstract

This article explores strategies for empowering Micro, Small, and Medium Enterprises (MSMEs) in sustainable tourism by leveraging digital technology to enhance global competitiveness. Using the case study of DATABAJO CAFFEE in Labuan Bajo, this study analyzes how the integration of local identity with digital marketing and international collaboration, such as through the International Community Service ICSEMA 2025, can overcome resource limitations and market access. The findings show that digitalization not only increases market reach but also strengthens the commitment to sustainability and empowerment of local farmers. The main conclusion is that the synergy between local uniqueness, the use of technology, and the support of the global community constitutes a strategic model for tourism MSMEs to achieve global competitiveness while preserving their cultural values.

Page 4 of 4 | Total Record : 39

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