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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 49 Documents
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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.
THE EFFECT OF PROFITABILITY, LIQUIDITY, AND SOLVENCY ON STOCK PRICES ON THE INDONESIA STOCK EXCHANGE WITH DIVIDEND POLICY AS A MODERATING VARIABLE (A CASE STUDY OF COMPANIES IN THE HEALTHCARE SECTOR) Andriani, Bella Delvia; Kusuma, Poppy Dian Indira; Farida, Yusriati Nur
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.2025.4.2.19786

Abstract

The research aims to determine whether there is an effect of profitability, liquidity, and solvency on stock prices in health sector companies listed on the Indonesia Stock Exchange in 2019-2023 and to determine whether dividend policy as a moderating variable is able to strengthen the influence between the dependent variable and the independent variable. The population in this research were healthcare sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023, with a total population of 33 companies. The sampling technique used in this research was purposive sampling, resulting in 9 healthcare sector companies that met the sample criteria. The results of this research indicate that: (1) Profitability has a negative effect on stock prices, (2) Liquidity has a positive effect on stock prices, (3) Solvency has a negative effect on stock prices, (4) Dividend policy does not strengthen the effect of profitability on stock prices, (5) Dividend policy strengthens the effect of liquidity on stock prices, (6) Dividend policy does not moderate the effect of solvency on stock prices.
THE INFLUENCE OF INVESTMENT ATTITUDES, SUBJECTIVE NORMS, SOCIAL MEDIA, AND THE BANDWAGON EFFECT ON STUDENTS’ INVESTMENT INTEREST IN THE CAPITAL MARKET Adi, Faisal Satrio; Kusuma, Poppy Dian Indira; Farida, Yusriati Nur
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.2025.4.2.19787

Abstract

This study aims to examine whether attitudes toward investment, subjective norms, social media, and the bandwagon effect influence students’ interest in investing in the capital market. This research employs a quantitative approach. The research subjects consist of active students of the Faculty of Economics and Business at Universitas Jenderal Soedirman, cohorts 2017 to 2019. The total population in this study is 229 students. The sampling technique used is simple random sampling, with the sample size determined using the Slovin formula, resulting in 70 respondents. Data analysis techniques include data quality testing, descriptive statistical analysis, classical assumption tests, and multiple regression analysis. The results show that: (1) attitudes toward investment have a positive effect on increasing students’ investment interest in the capital market; (2) subjective norms do not have a significant effect on increasing students’ investment interest in the capital market; (3) social media has a positive effect on increasing students’ investment interest in the capital market; and (4) the bandwagon effect has a positive effect on increasing students’ investment interest in the capital market. The implications of this study are expected to contribute to the development of knowledge in the field of financial accounting, particularly related to investment. Future research on internal factors may be expanded by analyzing other causal factors that influence and are associated with investment interest. Consequently, students’ understanding and literacy in economics—especially in accounting, finance, and investment—can be enhanced, along with their economic behavior in managing personal finances in accordance with current economic conditions. Furthermore, this study is expected to assist students, lecturers, faculties, and universities in providing investment-related information, facilitating access and communication through collaboration between universities and securities companies, stock exchanges, and other stakeholders involved in investment activities. Students are expected to gain a deeper understanding of investment, make effective use of time to enhance investment knowledge, and avoid consumptive lifestyles by developing the habit of investing with minimal initial capital. Through capital market seminar and training programs organized by universities, it is expected that students will develop positive perceptions of investment, thereby fostering their interest in starting stock investments in the capital market.
Digital Transformation Strategy for Village-Based Tourism SMEs to Strengthen Sustainable Competitive Advantage Ilmawan, Faiz Nuha; Maisarah, Sausan Nuhaa
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.2025.4.2.19791

Abstract

This study examines how village-based tourism Micro, Small, and MediumEnterprises (MSMEs) strengthen sustainable competitive advantagethrough digital transformation. Using a qualitative case study approach inDesa Wisata Baturraden, Indonesia, the research integrates ResourceBasedView(RBV),TechnologyAcceptanceModel(TAM),andsustainable competitivenesstheory.Findingsindicatethatdigitaladoption—through smart tourism platforms, financial technology integration, andsustainability-driven branding—significantly enhances operationalefficiency, global visibility, and environmental accountability. However,long-term competitiveness depends on ecosystem-level governance,innovation labs, and continuous digital capability development. The studycontributes to the literature on digital transformation in tourism SMEs byproposing a Village Tourism Digital Hub model to accelerate sustainabledigital maturity.
Transforming Social Capital into Economic Capital: An Analysis of PT EAHM's Multi-Level Marketing Strategy for Cahaya Biscuits from the Perspective of Progressive Islamic Marketing Hasanah, Uswatun; Handriani, Eka
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.2025.4.2.19794

Abstract

This research analyzes the marketing phenomenon of "Biskuit Cahaya,"initiated by PT Ekonomi Aisyiyah Hasanah Makmur (PT EAHM) under theCentral Java 'Aisyiyah Regional Leadership, which presents a uniquebusiness model integrating modern corporate entities with grassrootssocio-religious structures. Utilizing a multidimensional theoreticalframework that synthesizes Social Capital Theory (bonding, bridging, andlinking), Relationship Marketing, and Social Entrepreneurship within theperspective of Progressive Islamic Marketing, this study explores howsocial assets are converted into economic capital through a tiereddistribution network. The findings reveal that while the "bonding" socialcapital among 'Aisyiyah members creates a highly loyal captive marketand reduces conventional marketing costs, the organization faces criticalchallenges regarding the overlap between volunteerism andprofessionalism, as well as logistical inefficiencies. The research suggeststhat the integration of digital transformation through the "Eksys" platformand structured entrepreneurial training for the BUEKA units are essentialto transition from seasonal internal sales to a sustainable national brand.Ultimately, the "Biskuit Cahaya" model proves that utilizing ideologicaltrust and organizational density can drive inclusive economic growth andorganizational independence, serving as a strategic benchmark for faithbasedeconomicmovementsin Indonesia.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY ON FIRM PERFORMANCE WITH MANAGERIAL OWNERSHIP AS A MODERATING VARIABLE Angeline, Viola; Herwiyanti, Eliada; Kusumastati, Widyahayu W.; Setyorini, Christina Tri
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.2025.4.2.19807

Abstract

This study aims to analyze the effect of Corporate Social Responsibility on company performance with managerial ownership as a moderating variable. The research population is insurance and reinsurance companies listed on the Indonesia Stock Exchange in the 2017-2021 period. The total sample used was 13 insurance companies and 1 reinsurance company. The sampling technique uses a non-probability sampling technique using all members of the population as the research sample. The data analysis technique used in this study is multiple regression analysis. The results of this study indicate that: (1) Corporate Social Responsibility has no positive effect on company performance; (2) Managerial ownership has a positive effect on company performance; (3) Managerial ownership does not moderate the relationship between Corporate Social Responsibility and company performance.
IMPLEMENTATION OF MICROSOFT ACCESS AS AN EFFECTIVE SOLUTION FOR FINANCIAL REPORTING IN GROCERY STORE SMEs Wijaya, Ahmad Robi; Yuniarti, Evi; Mareta, Fitri
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.2025.4.2.19844

Abstract

Small and Medium Enterprises (SMEs) play a strategic role in the Indonesian economy, yet many SMEs still face challenges in financial recording due to manual bookkeeping practices. This study aims to design, implement, and evaluate an accounting information system based on Microsoft Access to improve the efficiency, effectiveness, and accuracy of financial reporting at FMG Grocery Store SME. The research employs a descriptive qualitative approach using primary data obtained through interviews, observations, and documentation. System development follows the System Development Life Cycle (SDLC) method, including planning, design, development, testing, and implementation. The results indicate that the Microsoft Access-based system accelerates transaction recording, reduces human error, and automatically generates financial statements such as journals, ledgers, income statements, balance sheets, equity reports, and cash flow statements. The system also supports business decision-making by providing structured and real-time financial information. The findings suggest that Microsoft Access can serve as a practical, low-cost, and user-friendly solution for SME financial management and digital transformation.

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