SAR (Soedirman Accounting Review) : Journal of Accounting and Business
Articles
23
Articles
‚Äč

Zainuddin, Zainuddin, Ansar, Resmiyati

SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018): Vol 3 No 1 (2018): Soedirman Accounting Review Juni 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Original Source | Check in Google Scholar | Full PDF (824.374 KB)

Abstract

Desa  Gamtala is  a  social  organization which  has  traditional characteristics, so that the accountability of its financial management process is not always supported by proper system and procedure. Although this system was carried out  in simple way, this could be used to manage the asset  of Desa Gamtala properly. To understand the phenomenon of the financial management in Desa Gamtala, this research was aimed to find out: 1) the participants involved in the financial  management  process  in  Desa  Gamtala,  2)  how  the financial management process in Desa Gamtala was carried out, 3) how the participants involved understand and interpret the accountability of the financial management process. This research was conducted by using qualitative method which emphasizes on the description of every perception and habits of the human. The data analysis was conducted in three  steps, such as:  1) Data  Reduction, 2) Data Display, and 3) Verification. The result of this research shows that: 1) The process of financial management  and  its  accountability in  Desa  Gamtala  was involve all people in Desa Gamtala, 2) The accountability of the financial management is carried out consistently 3) Due to the  social capital, especially belief, the participants of Desa Gamtala realize that accounting is an instrument of accountability and transparency in financial management in Desa Gamtala.

Perdana, Laela Fitria, Susilowati, Dewi, Setyorini, Christina Tri

SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018): Vol 3 No 1 (2018): Soedirman Accounting Review Juni 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Original Source | Check in Google Scholar | Full PDF (618.057 KB)

Abstract

This paper aims to explore the management and reporting of cash waqf in Indonesia Waqf Institutions. The methodology used in this study is qualitative descriptive research with case study approach to explain specifically about the management and reporting of cash Waqf. The results of this study indicate that the management of cash waqf in Dompet Dhuafa has fulfilled the waqf principle that adopted from the principle of BCPs corresponds to laws and regulations. On the contrary, at the Representative of Indonesian Waqf Board (BWI) in Banyumas Regency as the representative of waqf regulator, its management of waqf is not yet optimal. Dompet Dhuafa reports their waqf management in financial statement, while at Representative of Indonesian Waqf Board in Banyumas Regency did not report management of cash waqf.

Wijayanti, Dian, Cahyadi, Sendy

SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018): Vol 3 No 1 (2018): Soedirman Accounting Review Juni 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Original Source | Check in Google Scholar | Full PDF (793.709 KB)

Abstract

This study aims to test the process of performance evaluation particularly the formality and participation may effect the procedural fairness. Research conducted in universities as educational institutions that prioritizes quality of education involving all work units. Survey method was apllied by distributing questionnaires to 70 educational staff. 55 questionnaires were returned and 47 questionnaires were qualified to be analyzed in this study. Regression analysis was applied withing the research to conduct hypothesis testing. The results exposes formalities of performance evaluation effects the perception of procedural fairness, yet participation does not effect the perception of procedural fairness. It may happen since respondents prefer to understand the right instrument in assessing performance in performance evaluation is more important than participation in evaluation. Being aware of the results from the research, the process of performance evaluation requires formalized practical implication in order to obtain fairness evaluation process for everyone in the organization.

Pratama Septiyani, Resa Pide, Ramadhanti, Wita, Sudibyo, Yudha Aryo

SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018): Vol 3 No 1 (2018): Soedirman Accounting Review Juni 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Original Source | Check in Google Scholar | Full PDF (815.402 KB)

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.

Qotrunnada, Sausan Syifa, Wiratno, Adi, Supeno, Saras

SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018): Vol 3 No 1 (2018): Soedirman Accounting Review Juni 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Original Source | Check in Google Scholar | Full PDF (811.141 KB)

Abstract

This study aims to examine the effect of budgetary participation, budget target clarity and organizational commitment on managerial performance empirical study in PD BPR BKK Purwokerto. To collect data of this study, survey questionnaire with sample selection using purposive sampling method are used. Questionnaires given to 33 managers or managers-equaled level in PD BPR BKK Purwokerto. Their responses are analyzed using multiple linear regression analysis technique through SPSS software. These analysis results reveal that budgetary participation and budget target clarity has significant positive effects to managerial performance. However, organizational commitment does not affect to managerial performance. Keywords: Budgetary Participation, Budget Target Clarity, Organizational Commitment, Managerial Performance.

Hariyanti, Anies Indah

SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 2 (2017): Vol 2 No 2 (2017): Soedirman Accounting Review Desember 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Original Source | Check in Google Scholar | Full PDF (796.42 KB)

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.  

Hardianto, Yudi Tri, Kustiani, Nur Aisyah, Ramadhan, Muhammad Rheza

SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 2 (2017): Vol 2 No 2 (2017): Soedirman Accounting Review Desember 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Original Source | Check in Google Scholar | Full PDF (968.865 KB)

Abstract

This study aims to determine the effect of Tax Avoidance Risk to Cash Holding Company Policy in Indonesia. Tax Avoidance Risk is measured by Cash Effective Tax Rate proxy and Cash Holding Policy is measured by Cash Ratio proxy (cash and cash equivalent divided by total asset or total sales). Based on regression with random effect model on 74 samples, we found that Tax Avoidance Risk has no effect on Cash Holding Policy after controlled by market to book ratio variable, firm size, leverage, capital expenditure, volatility of cash flow, dividend, research and development , Acquisitions, cash flow after tax, and industrial sector.

Putri, Pretisila Kartika

SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 2 (2017): Vol 2 No 2 (2017): Soedirman Accounting Review Desember 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Original Source | Check in Google Scholar | Full PDF (1078.787 KB)

Abstract

  Penelitian ini bertujuan untuk menganalisis faktor yang mempengaruhi kualitas informasi laporan keuangan pemerintah daerah dengan pemoderasi pengawasan keuangan daerah. Data diambil dari 44 responden pegawai subbagian keuangan Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Kebumen. Alat analisis menggunakan Moderated Regression Analysis. Hasil penelitian menunjukkan bahwa kualitas sumber daya manusia, sistem pengendalian intern, pemanfaatan teknologi informasi dan komitmen organisasi (baik secara simultan maupun parsial) berpengaruh positif signifikan terhadap kualitas informasi laporan keuangan pemerintah daerah. Pengawasan keuangan daerah mampu memoderasi pengaruh kualitas sumber daya manusia, sistem pengendalian intern, pemanfaatan teknologi informasi dan komitmen organisasi terhadap kualitas informasi laporan keuangan pemerintah daerah.

Anindita, Kristina, Puspa, Maliana, Kosnan, Wilhelmina

SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 2 (2017): Vol 2 No 2 (2017): Soedirman Accounting Review Desember 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Original Source | Check in Google Scholar | Full PDF (576.399 KB)

Abstract

Information is an important factor for the company because it is one resource that can be processed to support business activities amid increasingly fierce competition. The role is a management information system to manage data, organizing, and retrieving information that helps organizations to provide services faster, more accurately and more easily, which affects also the performance level. Use of information systems can effectively improve the performance of employees. The research is a qualitative case study approach in Purwokerto Gramedia ELTI by conducting in-depth interviews to 6 employees. The quality of information systems and services to operationalize the system makes employees work more produktift, effective and efficient.

Kartika, Astriyani Prima, Jubaedah, Jubaedah, Yetti, Fitri

SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 2 (2017): Vol 2 No 2 (2017): Soedirman Accounting Review Desember 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Original Source | Check in Google Scholar | Full PDF (724.193 KB)

Abstract

This research aims to analyze the performance of Indonesia Stock Exchange to ASEAN stock market during period 2012-2016. The technique of determining the sample using purposive sampling method and 6 countries as sample are Indonesia, Singapore, Malaysia, Vietnam and Philippines. Hypothesis testing in this study using Descriptive Statistics Analysis, Test Run and Kolomogorov Smirnov with a significance level of 0.05. Test results show that: (1) Indonesia Stock Exchange has the highest efficient rating in ASEAN stock market (2) ASEAN Stock Exchange effect on Indonesia Stock Exchange. (3) The Indonesia Stock Exchange has a stock return pattern that fluctuates normally in the ASEAN stock market.div>