cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
jurnal.saap@gmail.com
Phone
-
Journal Mail Official
jurnal.saap@gmail.com
Editorial Address
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
Location
Kab. banyumas,
Jawa tengah
INDONESIA
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 43 Documents
 1   2   3   4   5 
THE EFFECT OF TAX FAIRNESS, TAX UNDERSTANDING, AND TAX COLLECTION ON THE TAX COMPLIANCE OF INDIVIDUAL TAXPAYERS WHO ARE EMPLOYEES Maharani, Nabila; Ridwansyah, Eksa; Anggraini, Depita
Soedirman Accounting, Auditing and Public Sector Journal Vol 4 No 2 (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.2025.4.2.18951

Abstract

This study aims to examine the influence of Tax Fairness, Tax Understanding, and Tax Collection on Tax Compliance among Individual Employee Taxpayers at the Palembang Ilir Barat Pratama Tax Office (KPP Pratama). This study used a quantitative descriptive approach with primary data obtained through questionnaires and processed using SPSS. The results indicate that Tax Fairness, Tax Understanding, and Tax Collection have a positive and significant influence on Tax Compliance among Individual Employee Taxpayers. It is recommended that the government and the Directorate General of Taxes increase transparency and accountability in tax management to strengthen perceptions of fairness. Furthermore, individual taxpayers should improve their tax literacy and understanding, particularly regarding the obligation to report Annual Tax Returns, filing procedures, and applicable administrative sanctions.
DETERMINANTS OF ACCOUNTING APPLICATION ADOPTION IN VILLAGE OWNED ENTERPRISE: AN INTEGRATED TAM-TOE PERSPECTIVE Widianingsih, Rini; Sunarmo, Agus; Suparlinah, Irianing; Sugiarto, Sugiarto
Soedirman Accounting, Auditing and Public Sector Journal Vol 4 No 2 (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.2025.4.2.19530

Abstract

This study investigates the determinants of accounting application adoption in Village Owned Enterprises (BUMDes) by integrating the Technology Acceptance Model (TAM) and the Technology–Organization–Environment (TOE) framework. The digitalization of financial management in BUMDes is essential to enhance transparency and accountability; however, technology adoption remains uneven. Using a quantitative survey approach, data were collected from 50 BUMDes in Banyumas Regency that have implemented accounting applications for at least six months. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings reveal that perceived usefulness and perceived ease of use significantly influence behavioral intention. Furthermore, technological readiness, organizational support, and environmental pressure significantly affect behavioral intention, which in turn positively influences actual system use. This study contributes to the accounting information systems literature by demonstrating that the integration of TAM and TOE provides a comprehensive explanation of technology adoption behavior in village-level public enterprises. The results offer practical implications for policymakers and BUMDes managers in accelerating digital financial governance.
LITERATURE REVIEW: LEVERAGING ARTIFICIAL INTELLIGENCE IN AUDITING FOR DETECTING FRAUD Puspitarini, Dewi Anggun; Kanivia, Aan; Renaldi, Natashia; Saputra, Jennifer Villya; Sandi, Septian Eris
Soedirman Accounting, Auditing and Public Sector Journal Vol 4 No 2 (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.2025.4.2.19531

Abstract

This article examines the role of Artificial Intelligence in auditing with a specific focus on fraud detection, drawing on findings from a systematic literature review and bibliometric analysis. The study highlights how the rapid growth of digital data has made traditional sampling methods less effective, increasing the need for AI-based tools capable of analyzing full populations of transactions. The literature shows that machine learning models such as CART, neural networks, and ensemble techniques significantly improve anomaly detection accuracy while reducing audit processing time. Using the PRISMA framework, the analysis identifies publication trends, dominant authors, key institutions, and frequently occurring keywords related to AI and fraud detection. The results reveal that AI enhances audit quality by identifying patterns that are difficult for manual procedures to capture, but its effectiveness depends on cybersecurity readiness, auditor digital competence, and overall organizational support. Although AI improves efficiency, human judgment remains essential for interpreting results and assessing qualitative factors that algorithms cannot evaluate. The study concludes that AI will continue to play an important role in fraud detection, provided that organizations strengthen their digital infrastructure, ensure proper training, and integrate technology with sound governance practices.

Page 5 of 5 | Total Record : 43

 1   2   3   4   5 

Filter by Year

2022 2025


Reset
Filter By Issues
All Issue Vol 4 No 2 (2025): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL Vol 4 No 1 (2025): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL Vol 3 No 2 (2024): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL Vol 3 No 1 (2024): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL Vol 2 No 2 (2023): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL Vol 2 No 1 (2023): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL Vol 1 No 2 (2022): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL Vol 1 No 1 (2022): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL