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SAR (Soedirman Accounting Review) : Journal of Accounting and Business
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
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Articles 30 Documents
Pengaruh Kompetensi, Independensi, Profesionalisme dan Kepatuhan Pada Kode Etik Auditor Investigatif Terhadap Efektivitas Pelaksanaan Prosedur Audit Dalam Pembuktian Fraud ( Kecurangan ) Fauzi, Achmad Zulfikar; Perdana, Halim Dedy; ., Sulardi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017): Vol 2 No 1 (2017) : Soedirman Accounting Review Juni 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (969.984 KB) | DOI: 10.20884/sar.v2i1.403

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi, independensi, profesionalisme dan kepatuhan pada kode etik auditor investigatif terhadap efektifitas pelaksanaan prosedur audit dalam pembuktian fraud (kecurangan). Semua variabel diukur menggunakan daftar pertanyaan/kuisioner yang dibagikan ke sampel. Populasi dalam penelitian ini adalah seluruh auditor pada Perwakilan BPKP Provinsi Jawa Tengah. Penelitian ini menggunakan tekhnik random sampling. Peneliti menyebarkan 50 kuisioner kepada auditor Perwakilan BPKP Provinsi Jateng, sedangkan jumlah kuisioner yang memenuhi kriteria sebanyak 42 eksemplar. Pengujian hipotesis penelitian ini menggunakan analisis regresi berganda. Hasil uji dari regresi berganda menunjukkan bahwa kompetensi, independensi, profesionalisme dan kepatuhan pada kode etik auditor investigatif berpengaruh positif terhadap efektifitas pelaksanaan prosedur audit dalam pembuktian fraud. Kepatuhan pada kode etik memiliki tingkat signigikansi yang paling tinggi dibandingkan tiga variabel lainya.
Faktor yang Mempengaruhi Ketepatan Anggaran Sektor Publik Saputro, Fajar; Irianto, Bambang Setyobudi; Herwiyanti, Eliada
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016): Vol 1 No 2 (2016): Soedirman Accounting Review Desember 2016
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (729.725 KB) | DOI: 10.20884/sar.v1i2.301

Abstract

Budgets implementation of local goverment in Indonesia has always been a concern of stakeholders, the budget accuration phenomenon is one of them. Local budgets implementation in Indonesia always produce SILPA, namely the excess of budget with the realization, the facts indicate inaccuracies of local budget implementation. This research was conducted in order to empirically demonstrate the role of external pressures, environmental uncertainty, organizational commitment and budget quality of budget accuracy.The research method uses quantitative methods with explanatory approach, data collection conducted by using questionaire and distributed to echelon 4 officials who involved in planning, implementating, monitoring, controling and evaluating of budget in Cilacap local goverment, use purposive sampling methode to get research sample and using Warp PLS 0.4 as a test tool statistics. The results showed that external pressure and environmental uncertainty has a negative significant effect on budget accuracy and commitment of the organization and budget quality has a positive significant effect on budget accuracy.This study contributes to local governments to improve budget accuracy by optimizing the organizational commitment and budget quality, and also raise awareness in light of external and environmental uncertainty wisely. Another contribution is that this study provides academic benefits for the development of theory in public sector accounting.
Penggunaan Path Analysis Dalam Analisis Pengaruh Efisiensi Operasional, Tingkat Kecukupan Modal Dan Likuiditas Terhadap Profitabilitas Bank Umum Syariah Di Indonesia Tahun 2011-2014 Prasetyoningrum, Ari Kristin; Hasanah, Siti Nur
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016): Vol 1 No 2 (2016): Soedirman Accounting Review Desember 2016
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1104.85 KB) | DOI: 10.20884/sar.v1i2.364

Abstract

This study was to determine the effect of Operating Costs (ROA), level of capital adequacy (CAR), and Liquidity (QR) to Profitability (ROA) at the Islamic Banks in 2011-2014. This study used quantitative research methods. Source of research data are secondary data from the quarterly financial statements of Islamic Banks in 2011 to 2014 were obtained from the website. This study using path analysis because there are two models of the equation (substructure) with IBM SPSS application program. Purposive sampling technique is used to determine number of sample. The sample was seventh quarterly financial statements Islamic Bank (BRI Syariah, Bank Syariah Mandiri, Bank Panin Syariah, BCA Syariah, Bank Mega Syariah, and Maybank Syariah) from 2011 to 2014, each bank was obtained 16 financial statements in order to obtain 112 data. The results of this study indicate that the Operating Costs (ROA), level of capital adequacy (CAR), and Liquidity (QR) had an influence on profitability (ROA). There are also indirect influence between the level of capital adequacy (CAR) to Profitability (ROA) through Liquidity (QR), the liquidity position (QR) as the weakening of the influence.
ACCOUNTING PROCEDURE AND MANAGEMENT CASH WAQF IN INDONESIAN WAQF INSTITUTIONS 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 | Download Original | Original Source | Check in Google Scholar | Full PDF (618.057 KB) | DOI: 10.20884/sar.v3i1.1160

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.
Pengaruh Kepemilikan Keluarga dan Good Corporate Governance Terhadap Kualitas Laba dan Kinerja Perusahaan Mathova, Anna; Perdana, Halim Dedy; Rahmawati, Isna Putri
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017): Vol 2 No 1 (2017) : Soedirman Accounting Review Juni 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (865.034 KB) | DOI: 10.20884/sar.v2i1.405

Abstract

This research is purposed to find out the effect of family ownership and Good Corporate Governance toward the earning quality and firm performance of the company listed in Indonesian Stock Exchange from 2012 up to 2014. The sample of this research is using 153 companies for the earning quality model and 137 companies for firm performance model in Indonesia from 2012 up to 2014. The sampling is done using purposive sampling method. The analysis method used is multiple linear regression analysis method using SPSS version 21.00. The result of the regression testing of earning quality model shows that only debt ratio influent the earning quality, while family ownership, institutional ownership, independent commissioner, type audit and payout ratio do not.  The test for the firm performance shows that the institutional ownership, independent commissioner, type audit and payout ratio are influencing the firm performance while the family ownership and debt ratio are not.
Tax amnesty dan Implementasinya Yasa, I Nyoman Putra; Mandala, I Putu Wahyu
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016): Vol 1 No 2 (2016): Soedirman Accounting Review Desember 2016
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (644.163 KB) | DOI: 10.20884/sar.v1i2.302

Abstract

The purpose of this research is to examine the implementation of tax amnesty in Indonesia. Taxamnesty is an old policy that try again offered by the Government of Indonesia after 1964 and 1984,never failed to increase the acceptance of the State. In pengimplementasiannya one of the weakness of the Tax amnesty when applied in Indonesia is can lead to a variety of abuses and a moral hazard because the facilities and infrastructure, information access and openness to the other supporters have not been adequate as a prerequisite the enactment of a tax amnesty. With the new law that is the regulatory umbrella of the Directorate General of Tax number 11/PJ/2016 about Further Arrangements regarding the implementation of law number 11 Year 2016 on the remission of tax (a Tax amnesty). The new rule was created in order for thecommunity to have the principle of Justice for the community. This rule can clarify the previous rule diharpakan which rated troubling society. The application of a tax amnesty to some of the things of which implicates 1) an increase in the taxpayer-driven policies tax amnesty .2) an increase in the receipt of State revenue, caused an increase in the Taxpayers because of the policy of tax amnesty, 3) related to national development,adaningkatan ya pepenerimaan pandapatan State because the tax will make the construction morerunning smoothly and diharapan can simplify and enhance the well-being of society
Faktor - Faktor Pendorong Peningkatan Pendapatan Asli Daerah ( Studi Pada Pemerintahan Kabupaten Banyumas ) Hartono, Sri; Pramuka, Bambang Agus; Herwiyanti, Eliada
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 1 (2017): Vol 2 No 1 (2017) : Soedirman Accounting Review Juni 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.36 KB) | DOI: 10.20884/sar.v2i1.399

Abstract

This study aims to determine the factors driving the increase in local revenue (PAD) to the Government of Banyumas. This research was conducted at the Department of Revenue Financial Management and Asset Banyumas (DPPKAD). The study was conducted with a qualitative approach to the use of internal DPPKAD officials as informants to provide valid informations what drives revenue generating Banyumas. According to the results of research and analysis, several factors driving the increase in revenue Banyumas, among others: (1) The existence of local enterprises (BUMD) as a contributor to revenue, (2) existence of policies undertaken by the Government of Banyumas Regency relevant for collection of the PAD, (3) Reward System granted to the parties relating to the acceptance of PAD and (4) the innovation made as a driver of local revenue from PAD which includes (a) Conformation to the taxpayer, (b) The Integrated team, (c) Revaluated property and land value of Property tax, and (d) Perform Socialization of a Local Taxes.
PENGARUH PROSES EVALUASI KINERJA TERHADAP PERSEPSI PROCEDURAL FAIRNESS: STUDI DI PERGURUAN TINGGI 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 | Download Original | Original Source | Check in Google Scholar | Full PDF (793.709 KB) | DOI: 10.20884/sar.v3i1.1161

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.
ANALISIS EFFICIENT MARKET HYPOTHESIS PADA BURSA EFEK INDONESIA TERHADAP PASAR SAHAM ASEAN 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 | Download Original | Original Source | Check in Google Scholar | Full PDF (724.193 KB) | DOI: 10.20884/sar.v2i2.588

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>
Pengaruh Karakteristik Komite Audit, Perusahaan dan Struktur Kepemilikan Terhadap Kecurangan Pelaporan Keuangan Prasetyo, Andrian Budi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 1 No 2 (2016): Vol 1 No 2 (2016): Soedirman Accounting Review Desember 2016
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.726 KB) | DOI: 10.20884/sar.v1i2.304

Abstract

This study examines the effect of audit committee characteristics, firm characteristic and ownership structure on the likelihood of fraudulent financial reporting. Audit committee characteristics is examined by audit committee financial expertise, meetings of the audit committee and the audit committee tenure. Firm characteristic is examined by the leverage, firm size, firm’s growth rate and external auditor. Ownership structure is examined by managerial ownership and institutional ownership. This research is using a quantitative methods research. This research is using secondary data that comes from the cases list of Otoritas Jasa Keuangan (OJK) and annual reports of the listed companies on the Indonesia Stock Exchange (IDX). Using a sample of 15 fraud and 15 non-fraud firms, we did not find a significant relation between the independent variabels and fraudulent financial reporting.

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