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SAR (Soedirman Accounting Review) : Journal of Accounting and Business
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Core Subject : Economy,
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Articles 78 Documents
TRANSPARANSI DAN AKUNTABILITAS PEMERINTAH DESA DALAM PENGELOLAAN DAN PERTANGGUNGJAWABAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDES) Hariyanti, Anies Indah
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 2 (2017)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2017.2.2.704

Abstract

Penelitian ini memfokuskan perhatian pada penerapan prinsip transparansi dan akuntabilitas dalam pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) pada Desa Adisana dan Desa Bumiayu, Kecamatan Bumiayu. Penelitian ini bertujuan untuk mengetahui transparansi dan akuntabilitas pemerintah desa dalam pengelolaan APBDes. Penelitian ini dilakukan karena pemerintah desa masih mengalami kendala dalam hal keterbukaan dan pelaporan pertanggungjawaban APBDes. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan fenomenologi. Subjek penelitian yaitu Pemerintah Desa, Tim Pelaksana Kegiatan (TPK), BPD serta masyarakat yang dianggap dapat mewakili unit penelitian dalam APBDes, teknik pengumpulan datanya yaitu observasi terus-terang atau tersamar, wawancara semi terstruktur, dokumentasi, triangulasi sumber, triangualsi teknik dan triangulasi waktu. Sedangkan teknik analisis data yang digunakan peneliti yaitu reduksi data (data reduction), penyajian data (display data), dan verifikasi data (conclusion). Hasil penelitian ini menunjukkan bahwa perencanaan dan pelaksanaan kegiatan APBDes sudah menunjukkan adanya pengelolaan yang transparan dan akuntabel, walaupun masih ada beberapa yang harus diperbaiki. Sedangkan dalam pertanggungjawaban dilihat secara hasil fisik sudah menunjukkan pelaksanaan yang akuntabel dan transparan, namun dari sisi administrasi masih diperlukan adanya pembinaan lebih lanjut, karena belum sepenuhnya sesuai dengan ketentuan. Kendala utamanya adalah belum efektifnya pembinaan aparat pemerintahan desa dan kompetensi sumber daya manusia, sehingga masih memerlukan pendampingan dari aparat Pemerintah Daerah secara berkelanjutan.  
ANALISIS PEDOMAN PENILAIAN RISIKO DAN PENERAPANNYA PADA PENYUSUNAN APBD PROVINSI DKI JAKARTA Wanditha, Fika Ayu; John, M. Yusuf
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 2 (2018)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2018.3.2.1254

Abstract

Penelitian ini bertujuanuntuk menganalisis pedoman pelaksanaan penilaian risiko yang telah disusun oleh Badan Pengawasan Keuangan dan Pembangunan (BPKP) dengan menggunakan teori manajemen risiko serta untuk melakukan uji coba atas penerapan hasil analisis pedoman tersebut dalam kegiatan penilaian risikopada proses penyusunan Anggaran Penerimaan dan Belanja Daerah (APBD) Provinsi DKI Jakarta.Penelitian ini didasari atas hasil kegiatan pembinaan yang dilakukan oleh BPKP Perwakilan Provinsi DKI Jakarta yaitu dengan melakukan penilaian tingkat maturitas penyelenggaran SPIP pada Pemerintah Provinsi DKI Jakarta Tahun 2015, menilaidua fokus unsur penilaian risiko yaitu identifikasi risiko dan analisis risiko yang masih mendapatkan nilai Nol, yaitu pada masing-masing unit kerja di lingkungan Pemerintah Provinsi DKI Jakarta belum memiliki pedoman penilaian risiko yang ditetapkan secara formal sehingga masing-masing unit kerja belum memiliki daftar risiko dan hasil analisis risiko yang dapat digunakan untuk membuat rencana tindak pengendalian atau rencana penanganan risiko atas kegiatan utama yang ditetapkan secara formal.Teori yang digunakan dalam penelitian ini adalah teori manajemen risiko seperti yang dikemukakan oleh Spikin (2013). Penelitian ini menggunakan metode Mixed-Method, yakni pengkombinasian metode penelitian kuantitatif dan kualitatif dengan cara observasi, wawancara mendalam, telaah data dari dokumen atau literatur lainnya dan kuesioner.Hasil penelitian ini menunjukkan bahwa pedoman penilaian risiko yang telah disusun oleh BPKP perlu dilakukan penyempurnaan sesuai dengan elemen manajemen risiko sehingga pedoman penilaian risiko tersebut dapat diterapkan dalam kegiatan penilaian risiko pada proses penyusunan APBD Provinsi DKI Jakarta.
FENOMENA KUALITAS LAPORAN KEUANGAN PESANTREN BERDASAR PEDOMAN AKUNTANSI PESANTREN DAN PSAK NO 45 Solikhah, Solikhah; Sudibyo, Yudha Aryo; Susilowati, Dewi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 1 (2019)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2019.4.1.1368

Abstract

Pesantren merupakan lembaga pendidikan yang harus dikelola secara profesional. Fenomena yang terjadi adalah kebanyakan organisasi nirlaba di Indonesia saat ini masih cenderung menekankan pada kualitas program dan tidak terlalu memperhatikan pentingnya sistem pengelolaan keuangan.  Penelitian ini bertujuan untuk menguji fenomena kualitas laporan keuangan pesantren berdasar pedoman akuntansi pesantren dan PSAK No 45. Metode penelitian ini adalah studi pustaka dengan pra survey berupa konfirmasi tentang tersedia tidaknya laporan keuangan di pesantren pada beberapa pesantren di Kabupaten Banyumas. Penelitian ini membuktikan bahwa sebagian besar laporan yang disajikan oleh pesantren adalah laporan keuangan yang hanya berupa pengeluaran kas dan penerimaan kas.  Berdasarkan hasil studi data dan laporan keuangan diperoleh fakta bahwa sebagian besar pesantren belum menerapkan PSAK No 45 dan pedoman akuntansi pesantren dalam penyusunan laporan keuangannya. Kesimpulannya, hampir dipastikan bahwa belum ada yayasan pendidikan yang memahami dan menggunakan PSAK No 45.   Karena itu akuntabilitas menjadi sesuatu yang penting karena akan mempengaruhi legitimasi terhadap lembaga pengelola pondok pesantren. Saran untuk penelitian selanjutnya, agar dilakukan penelitian yang lebih mendalam dengan cara melihat langsung fenomena yang terjadi dengan menekankan pentingnya pengetahuan dan implementasi akuntansi dalam tata kelola keuangan pesantren melalui pelatihan akuntansi sebagai jawaban atas fenomena ketidaktahuan pentingnya kualitas laporan keuangan  pesantren.
PENGARUH PENDIDIKAN PEMILIK, MASA MEMIMPIN, UMUR PERUSAHAAN, PELATIHAN AKUNTANSI, DAN EKSPEKTASI KINERJA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA UKM DI KABUPATEN MALANG Ramadhani, Febrinda Rizky; Lestari, Puji; Supeno, Saras
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2018.3.1.1199

Abstract

This research aims to analyze and describe the factors that affect the use of accounting information in small and medium enterprises. Factors that used to affect the use of accounting information in this study are the owner educational background, lead time, bussiness age, accounting training, and performance expectancy.   The population in this study was all of the potential SMEs in Kabupaten Malang. This research used proportionate stratified random sampling technique by determining sample to small group and medium group. Samples obtained in this research were 86 respondents. Data collection techniques with survey techniques with questionnaires distribution and data analysis techniques in this study using multiple regression analysis techniques with the help of SPSS software. The results of this research conclude that the application accounting information of SMEs is influenced by the owner educational background, the length of time owner managing, bussiness age, accounting training, and performance expectancy. Keywords: owner educational background, lead time, bussiness age, accounting training, performance expectancy, the use of information accounting. 
ANALISIS ATAS PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI INDONESIA Irawan, Yanuar; Sularso, Havid; Farida, Yusriati Nur
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 2 (2017)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2017.2.2.591

Abstract

The Research aims to examine the effect of Size of the Company (SIZE), Profitability (ROA), Leverage (DAR), Institutional Ownership (INST), and Quality of Audit (QA) to Tax Avoidance. The object under study is property and real estate companies that listed on the Indonesia Stock Exchange for the years 2013-2015. The sampling method used in this study is nonprobability sampling with purposive sampling technique and the level of significance is 5%. Data were analyzed using panel data regression methods and processed with Ms. Excel and EViews version 9 program. Statistical test showed that simultaneously SIZE, ROA, DAR, INST, and QA have significant effect on tax avoidance. ROA is the most dominant variable affect tax avoidance. Partially, SIZE and ROA has significant positively effect on tax avoidance. QA partially has significant negatively effect on tax avoidance. Meanwhile, DAR and INST showed no effect on tax avoidance. The results of this study indicate that, all independent variables can explain the variance in the dependent variable 44,72% based on determination coefficient test (R2).
ANTECEDENT AND CONSEQUENCE FOR ACCOUNTING INFORMATION QUALITY ON INDONESIAN SMES Ramadhanti, Wita; Kurniawan, Kurniawan; Mukhrodin, Mukhrodin; Setiyawati, Sri Murni
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2019.4.2.2465

Abstract

This research intended to observe the Accounting Information Quality during 2018, first year implementation of Indonesian Financial Accounting Standard for Micro Small and Medium Entity (SAK EMKM). This is a quantitative research using survey. The objects are Micro, Small and Medium Enterprises in Indonesia. Data is analyze using path analysis. Independent variables are financial literacy, Tax authority pressure, external consultant, Adoption of Marketing information technology. Dependent variables are Accounting Information Quality and Credit Access. The results show that Tax authority pressure and external consultant hiring has positive effect on Accounting Information Quality. Accounting Information Quality has effect on Credit Access. Therefore, further test reveal that Accounting Information Quality do not have mediating role between in the relations independent variables and Credit Access
PENGUJIAN AWAL PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP PREDIKSI KEBANGKRUTAN PERUSAHAAN Prawestri, Adhelia Desi; Azis, Abdul; Wiratno, Adi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2016.1.2.370

Abstract

The purpose of this study is to determine the effect of internal factor with the earning management as a proxy, and eksternal factor with allowance for impairment of receivables as a proxy to the earning management. This study was a qualitative research with agricultural sector company as objects along 2012 to 2015. By using purposive sampling techiques intended that the data obtained more varied because it comes from varied sources. According to the results, it can be concluded that the internal factors of earning management with the other comprehensive income as a proxy had a positive influence on the prediction of bakruptcies in the agricultural sector and the external factors with external risk that described by premises allowance for impairment of receivables does not have an influence on the prediction of banrkruptcies in the agricultural sector in BEI.
SOME FACTORS THAT AFFECT TRANSFER PRICING DECISION Pratama Septiyani, Resa Pide; Ramadhanti, Wita; Sudibyo, Yudha Aryo
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2018.3.1.1158

Abstract

The objectives of this research is to analyze the effect of tax minimization, firm size, foreign ownership bonus mechanism, and exchange rate on transfer pricing decision in multinational company engaged in manufacturing that listed on Indonesia Stock Exchange from the year of 2015 to 2016. Sampling method in this study is using purposive sampling using 8 criterias that have been determined. The result of binary regression analysis shows that only tax minimization that has positive effect on transfer pricing decision. While the others variable which are, firm size, foreign ownership, bonus mechanism, and exchange rate do not has an effect on transfer pricing decision.
ANALYSIS OF THE READINESS OF MSMES ACTORS IN THE IMPLEMENTATION OF SAK EMKM IN PURWOKERTO Ardiana, Riyan; Irianto, Bambang Setyobudi; Srirejeki, Kiky
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2019.4.2.2468

Abstract

This study aims to analyze the influence of attitude, subjective norms, perceived behavioral control, and awareness on the intentions of MSMEs actors in the readiness of MSMEs actors in the implementation of SAK EMKM. The population in this study was all MSMEs in Purwokerto. This study used Theory of Planned Behavior with the addition of one variable, namely awareness. The research data was obtained directly from respondents through a questionnaire with disproportionate stratified random sampling technique and quantitative approaches of Partial Least Square (PLS). The results of this research indicate that the attitude and perceived behavioral control significantly influence the intention of MSMEs actors in the implementation of SAK EMKM.  Subjective norms and awareness did not significantly influence the intention of MSMEs actors in the implementation of SAK EMKM. Intention significantly influence on the readiness of MSMEs actors in the implementation of SAK EMKM.
PENGARUH PROFITABILITAS DAN RASIO ALTMAN TERHADAP HARGA SAHAM ( STUDI PADA PERUSAHAAN PERTAMBANGAN YANG GO PUBLIC DI BEI ) Wulandari, Desy; ., Carmidah; Wiratno, Adi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2017.2.1.400

Abstract

This study was intended to indentify the impact of the profitability ratio and ratios in model Altman Z-Score on the prices of stocks. The study was conducted at a go public mining company registered at the Indonesia?s Stock Exchange in 2012-2015. The sample included 8 companies which were taken using purposive sampling method. The data used were the secondary data which were in the form of annual financial statements of the company and were collected using data base collection method. The data were analyzed using multiple linear regression analysis supported with SPSS 24.00 program. The result of the study showed that (1) Profitability ratio are proxied by Return On Asset (ROA) did not significantly affect the prices of stocks with sig. 0,088. (2) Altman?s ratios (Z-Score) significantly contributed to the prices of stocks with sig. 0,009.