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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 59 Documents
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THE EFFECT OF VILLAGE OFFICIALS’ DIGITAL LITERACY AND SOCIAL MEDIA TRANSPARENCY ON DIGITAL FRAUD PREVENTION IN VILLAGE FUND GOVERNANCE Bambang Arianto; Gema Ika Sari
Soedirman Accounting, Auditing and Public Sector Journal Vol 5 No 1 (2026): 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.2026.5.1.20917

Abstract

This study aims to examine the effect of village officials’ digital literacy and social media transparency on digital fraud prevention in village fund governance. In the context of village government, digital fraud may arise from the misuse of information systems, manipulation of financial data, lack of budget information disclosure, and weak technology-based supervision. Village officials’ digital literacy is an important factor that enables village officials to use digital technology appropriately in the process of village financial governance. In addition, social media transparency also serves as a means of public information disclosure that can strengthen community oversight of village fund management. This study employs a quantitative approach using a survey method involving 43 respondents who are related to village financial governance. The research data were analyzed using multiple linear regression or Structural Equation Modeling–Partial Least Squares (SEM-PLS) to examine the relationships among variables as well as the validity and reliability of the research instruments. The findings reveal that village officials’ digital literacy and social media transparency each have a significant effect on digital fraud prevention in village fund governance. Furthermore, village officials’ digital literacy and social media transparency have a positive effect on digital fraud prevention in village fund governance.
ANALISIS KINERJA KEUANGAN PERUSAHAAN PADA PT GOTO GOJEK TOKOPEDIA TBK SETELAH MERGER DAN AKUISISI Annisa Cahyanita; Damayanti Damayanti; Depita Anggraini
Soedirman Accounting, Auditing and Public Sector Journal Vol 5 No 1 (2026): 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.2026.5.1.21892

Abstract

This study aims to analyze whether there is an improvement in the financial performance of PT GOTO Gojek Tokopedia Tbk after the merger and acquisition during the period 2021–2024 using financial ratios. This research employs a descriptive quantitative approach and does not apply sampling techniques, as the object of analysis is limited to a single company. However, data collection was conducted intensively through the documentation of PT GOTO Gojek Tokopedia Tbk's financial reports from 2021 to 2024, all of which are secondary data. Overall, the company's financial performance did not show a significant improvement post-merger and acquisition. Liquidity ratios were above the industry average but were not accompanied by operational efficiency. Solvency ratios indicated a stable capital structure, yet earnings coverage ratios remained weak. Profitability ratios were consistently below industry standards. Meanwhile, activity ratios remained below the industry average, although improvements were observed in Inventory Turnover and Fixed Assets Turnover after the 2023 acquisition. These findings suggest that the merger and acquisition have not been able to drive a comprehensive improvement in financial performance.
THE EFFECT OF AUDIT QUALITY AND CORPORATE GOVERNANCE MECHANISMS ON FIRM VALUE Ady Setyo Nugroho; Agus Faturokhman; Yusriati Nur Farida
Soedirman Accounting, Auditing and Public Sector Journal Vol 5 No 1 (2026): 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.2026.5.1.22231

Abstract

This study conducts an empirical analysis of the impact of audit quality and corporate governance mechanisms on firm value, utilizing data from banking companies. Audit quality is measured by the change of public accounting firms, corporate governance mechanisms are measured by the size of the board of commissioners, and firm value is measured using Tobin's Q. This study employs a quantitative approach. The results indicate that audit quality influences firm value, and corporate governance mechanisms—measured by the size of the board of commissioners—also affect firm value.
THE EFFECT OF INTERNAL AUDIT EFFECTIVENESS ON COOPERATIVE FINANCIAL PERFORMANCE IN BOALEMO REGENCY Sukrianto Sukrianto; Wulan Sitria Peno; Gebi Umbolo
Soedirman Accounting, Auditing and Public Sector Journal Vol 5 No 1 (2026): 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.2026.5.1.22253

Abstract

This study aims to examine the effect of internal audit effectiveness on the financial performance of Savings and Loans Cooperatives in Boalemo Regency. Effective internal auditing is important in strengthening internal control, ensuring compliance with established procedures, identifying financial risks and irregularities, and supporting accountable financial management. This study employed a quantitative approach using a survey method. Primary data were collected through structured questionnaires from 43 respondents selected using purposive sampling based on their involvement in cooperative financial management, supervision, and internal audit activities. The data were analyzed using descriptive statistics and simple linear regression to examine the effect of internal audit effectiveness on cooperative financial performance. Financial performance was assessed through liquidity, solvency, and profitability indicators, while internal audit effectiveness was associated with assurance, internal control evaluation, compliance assessment, risk identification, and recommendations for improvement. The descriptive results indicate a highly positive assessment, with a mean score of 4.642 and a standard deviation of 0.501. The regression analysis shows that internal audit effectiveness has a positive and significant effect on financial performance, with a regression coefficient of 0.671, a t-value of 6.471, and a significance value of 0.000. These findings indicate that strengthening the effectiveness of internal audit can contribute to improving the financial performance of Savings and Loans Cooperatives in Boalemo Regency. Therefore, cooperatives should strengthen the competence, objectivity, independence, documentation, and systematic follow-up of internal audit findings to support more accountable, transparent, and sustainable financial management
THE EFFECT OF AUDITOR CHARACTERISTICS AND TIME BUDGET PRESSURE ON AUDIT QUALITY: THE MODERATING ROLE OF AUDIT TECHNOLOGY IN PUBLIC SECTOR AUDITS Billiansyah Rida Akbar; Fikri Rizaldy Religian
Soedirman Accounting, Auditing and Public Sector Journal Vol 5 No 1 (2026): 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.2026.5.1.22273

Abstract

In public-sector auditing, audit quality is fundamental to maintaining accountability and strengthening public confidence in the management of state finances. This study investigates whether auditor characteristics and time budget pressure influence audit quality within Indonesia’s Supreme Audit Institution (ISAI), while also assessing the moderating role of audit technology. Grounded in the Audit Quality Framework, Big Five Personality Theory, and Trait Activation Theory, this research employs a quantitative explanatory approach using survey data from ISAI auditors. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The empirical results indicate that auditor characteristics are positively associated with audit quality, suggesting that individual attributes contribute to sound professional judgment and adherence to auditing standards. The results further demonstrate a significant positive association between audit technology and audit quality, indicating that technological utilization can strengthen the effectiveness and efficiency of audit processes. In contrast, time budget pressure does not significantly affect audit quality, indicating that strong audit standards and control systems mitigate its potential impact. Furthermore, audit technology does not moderate the relationships between auditor characteristics, time budget pressure, and audit quality. Overall, the results suggest that audit quality in the public sector is primarily driven by individual auditor attributes and the direct use of audit technology rather than situational pressures.
FROM COMPLIANCE TO CAPABILITY: HOW MSMES TRANSLATE SUSTAINABILITY ACCOUNTING INTO BUSINESS DECISIONS Melvia Tsabitah Hardy; Nanda Eca Riski; Faiz Nuha Ilmawan
Soedirman Accounting, Auditing and Public Sector Journal Vol 5 No 1 (2026): 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.2026.5.1.22420

Abstract

Sustainability accounting is increasingly relevant for Micro, Small, and Medium Enterprises (MSMEs). Yet, existing research has focused mainly on sustainability reporting and ESG disclosure, leaving the internal process — how sustainability information becomes accounting information used in managerial decisions — underexplored. This study examines how MSMEs translate sustainability practices from informal, compliance-oriented activities into organizational capabilities that support business decisions. Using a qualitative approach — semi-structured interviews, observation, and document analysis with MSME owners, managers, and accounting or operational staff — data were analyzed through thematic analysis and interpreted using Institutional Theory and Dynamic Capabilities Theory. Findings show that sustainability practices typically begin with pragmatic concerns such as cost efficiency, resource use, waste reduction, customer requirements, employee welfare, and business continuity. Sustainability-related information already exists within conventional accounting and operational records but remains fragmented until MSMEs begin measuring impacts, integrating information into accounting systems, and repeatedly using it in decision-making. The study proposes a Sustainability Accounting Capability Framework with four stages — Compliance Awareness, Sustainability Measurement, Accounting Integration, and Strategic Capability — repositioning sustainability accounting as an internal decision-making capability rather than a reporting mechanism.
STRATEGIC HERITAGE MANAGEMENT AND WOMEN’S ECONOMIC EMPOWERMENT: A CASE STUDY OF ‘AISYIYAH IN KOTAGEDE, YOGYAKARTA Uswatun Hasanah; Eka Handriani
Soedirman Accounting, Auditing and Public Sector Journal Vol 5 No 1 (2026): 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.2026.5.1.22431

Abstract

This study evaluates cultural heritage management and women's economic empowerment through the ‘Aisyiyah movement in Kotagede, Yogyakarta, utilizing the 6A Tourism Framework and United Nations Tourism (UN Tourism) sustainable tourism standards. Through qualitative participatory observation, the research finds that while the organization possesses strong social capital and significant historical assets, its management faces critical barriers in accessibility and supporting facilities. Physical constraints, such as poor drainage systems, restricted access for large-scale group vehicles, and supply chain inefficiencies for local Micro, Small, and Medium Enterprises (MSMEs), hinder the realization of sustainable tourism. Notably, the study identifies a lack of integrated prayer facilities (mushalla), accessible toilets, and efficient etalases for both silver crafts and local culinary specialties (oleh-oleh) as major sources of "time leakage" for visitors. This paper recommends an inter-generational collaboration model between senior ‘Aisyiyah leadership and youth wings to bridge digital literacy gaps and professionalize site management. By adopting a "Progressive Islam" (Islam Berkemajuan) lens, the study proposes a transformation toward resilient, weather-adaptive, and worship-friendly heritage tourism.
THE EFFECTS OF HALAL CERTIFICATION, SHARIA ACCOUNTING RECORD-KEEPING, AND ISLAMIC BRANDING ON THE FINANCIAL PERFORMANCE OF HALAL MSMES Agus Gunawan; Mas Findi Mulya Saputra; Fadjar Muliawan; Arrum Fathia Sari; Suhendar Suhendar
Soedirman Accounting, Auditing and Public Sector Journal Vol 5 No 1 (2026): 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.2026.5.1.22441

Abstract

This study examines the effects of halal certification, Sharia accounting record-keeping, and Islamic branding on the financial performance of halal micro, small, and medium-sized enterprises (MSMEs). The study is motivated by the rapid development of the halal industry and the important role of MSMEs as drivers of community economic activity, which need to be supported by compliance with halal principles, orderly financial governance, and an Islamic-oriented brand identity strategy. The financial performance of halal MSMEs depends not only on production and marketing capabilities but also on institutional and managerial factors, particularly the possession of halal certification, the implementation of Sharia accounting record-keeping, and the strengthening of Islamic branding. A quantitative survey approach was employed by distributing questionnaires to 67 halal MSME owners and operators. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS to examine relationships among constructs and assess the validity and reliability of the measurement model. The findings show that halal certification has a positive effect on the financial performance of halal MSMEs. Sharia accounting record-keeping and Islamic branding were likewise found to exert positive effects on the financial performance of halal MSMEs.
IMPLEMENTATION OF IOT-BASED SMART FARMING FOR OPTIMIZING PLANT WATERING BASED ON MOISTURE AND PH IN DURIAN SEEDLINGS Awan Restu Listyanto; Joko Purnomo; Rianti Yunita Kisworini; Mury Andayani; Eldas Puspita Rini
Soedirman Accounting, Auditing and Public Sector Journal Vol 5 No 1 (2026): 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.2026.5.1.22621

Abstract

This The rapid development of Internet of Things (IoT) technology has significantly impacted agriculture by enabling automation and real-time monitoring. This study aims to design and implement an IoT-based Smart Farming system to optimize irrigation of durian seedlings based on soil moisture and pH levels. The system uses an ESP32 microcontroller connected to soil moisture and pH sensors, with data transmitted via the MQTT protocol to a Flutter-based mobile application. The application allows users to monitor soil conditions and control a water pump both automatically and manually. In addition, the system integrates a durian leaf disease detection feature using a machine learning model trained with Google Teachable Machine and deployed with TensorFlow Lite on the mobile application. System evaluation was carried out using the Dimension of Quality for Goods (DQG) to assess product quality and the Usability, Learnability, Efficiency, Acceptability (ULEA) method to measure user benefits. The results show that the system operates stably, provides real-time monitoring, and achieves a leaf disease detection accuracy of 93.33%. Furthermore, the product feasibility score reached 86.95%, while the system benefit score was 87.13%, both classified as acceptable. These findings indicate that the proposed system can help farmers improve water efficiency, reduce manual labor, and support the modernization of durian cultivation practices.

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