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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 17 Documents
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Pengaruh Motivasi, Pendidikan Kewirausahaan, Ekspektasi Pendapatan, Efikasi Diri, dan Digital Marketing Terhadap Minat Berwirausaha Mahasiswa di Masa Pandemi Covid-19 Laela Novita Urbaningtyas; Atiek Sri Purwati; Sugiarto Sugiarto; Umi Pratiwi
Soedirman Accounting, Auditing and Public Sector Journal (SAAP) Vol 1 No 2 (2022): SOEDIRMAN ACCOUNTING, AUDITING & PUBLIC SECTOR
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.256 KB) | DOI: 10.32424/1.saap.2022.1.2.8035

Abstract

This study aims to determine the effect of Motivation, Entrepreneurship Education, Income Expectations, Self-Efficacy, and Digital Marketing on Student Entrepreneurial Interest in the Covid-19 Pandemic Period. The population in this study were undergraduate students of Accounting, Faculty of Economics and Business, Jenderal Sudirman University Class of 2018 and 2019. The sample in this study was 75 accounting students, consisting of 38 students from the 2018 class and 37 students from the 2019 class. The data collection technique in this study was a questionnaire. Data were analyzed using multiple linear regression analysis. The results of this study indicate that: (1) Motivation has a positive effect on student interest in entrepreneurship; (2) Entrepreneurship Education has a positive effect on student interest in entrepreneurship; (3) Income Expectations have no effect on students' interest in entrepreneurship; (4) Self- fixation has a positive effect on student interest in entrepreneurship; (5) Digital Marketing has a positive effect on students interest in entrepreneurship.
Faktor-Faktor yang Memengaruhi Implementasi SAK di UMKM Gudeg Daerah Istimewa Yogyakarta Devi Aulia Rahma Dewanto; Eliada Herwiyanti; Wita Ramadhanti
Soedirman Accounting, Auditing and Public Sector Journal (SAAP) Vol 1 No 2 (2022): SOEDIRMAN ACCOUNTING, AUDITING & PUBLIC SECTOR
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.178 KB) | DOI: 10.32424/1.saap.2022.1.2.8037

Abstract

This study aims to determine the effect of education level, understanding of accounting, information technology, and business size on the implementation of SAK on MSMEs Gudeg in the Special Region of Yogyakarta. The population in this study is the Gudeg MSME actors in the Special Region of Yogyakarta who are registered in the GrabFood application, totaling 88 business actors. Sampling by purposive sampling method was carried out through several criteria, in order to obtain 45 targeted MSMEs. The data analysis technique is through multiple linear regression analysis. Of the 4 hypotheses proposed, there are 2 accepted hypotheses and 2 rejected hypotheses. The accepted hypotheses are H2 and H3, namely accounting understanding has a positive effect on the implementation of SAK on MSMEs and information technology has a positive effect on SAK implementation on MSMEs. While the rejected hypotheses are H1 and H4, with the result that the level of education has no effect on the implementation of SAK on MSMEs and business size does not affect the implementation of SAK on MSMEs. The results of this research show that along with the existing developments, access to compiling financial reports is easier due to an understanding of accounting and information technology which no longer depends on the level of education and the size of the business. This research is expected to be a reference for MSME actors as well as policy makers so that effectiveness in efforts to implement SAK on MSMEs can be carried out, mainly by increasing accounting understanding and the use of information technology.
The Influence of Company Performance on Audit Delay with Public Accounting Firm Quality as the Moderating Variable Elsa Saphira Evani; Dewi Susilowati; Widyahayu Warmmeswara Kusumastati
Soedirman Accounting, Auditing and Public Sector Journal (SAAP) Vol 1 No 2 (2022): SOEDIRMAN ACCOUNTING, AUDITING & PUBLIC SECTOR
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.467 KB) | DOI: 10.32424/1.saap.2022.1.2.8049

Abstract

This research aims to find the influence of company performance on audit delay with public accounting firm quality as the moderating variable. Sample used are consumer goods sector companies that have been listed on the IDX from 2019 to 2020. Data are data from 70 companies listed on Indonesia Stock Exchange. The results of this study indicate that: profitability has a significant negative effect on audit delay, solvency has a significant negative effect on audit delay, quality of Public Accounting Firms cannot moderate the effect of profitability on audit delay, and quality of Public Accounting Firms cannot moderate the effect of solvency on audit delay.
Pengaruh Pemahaman Pajak, Kesadaran Wajib Pajak, Sanksi Pajak, dan Rencana Penggunaan E-Samsat New Sakpole Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Widhaninggar Andrawina; Rasyid Mei Mustafa; Uswatun Hasanah
Soedirman Accounting, Auditing and Public Sector Journal (SAAP) Vol 1 No 2 (2022): SOEDIRMAN ACCOUNTING, AUDITING & PUBLIC SECTOR
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.334 KB) | DOI: 10.32424/1.saap.2022.1.2.8063

Abstract

This study aims to analyze the effect of tax understanding, taxpayer awareness, tax sanctions and plans for using E-SAMSAT NEW SAKPOLE on vehicle taxpayer compliance in Banyumas Regency. The type of this study is quantitative. The data used in this study is primary data. Data was collected by distributing questionnaires. The population of this study were all vehicle taxpayers in Banyumas Regency that paid their taxes in 2021. The sample of this study was 150 taxpayers. Accidental sampling was used as the sampling method. The data analysis method used was multiple linear regression analysis. Based on the data analysis results, it shows that tax understanding and tax sanctions have positive effect on vehicle taxpayer compliance. However, taxpayer awareness and plans for using E- SAMSAT NEW SAKPOLE have no effect on vehicle taxpayer compliance. The implications of this study are in order to increase vehicle taxpayers compliance in Banyumas Regency, SAMSAT of Banyumas Regency should increase taxpayers awareness so that taxpayers don’t feel forced to pay their taxes. In addition, SAMSAT of Banyumas Regency must increase the socialization about E-SAMSAT NEW SAKPOLE and improve the performance of the application so that many taxpayers use it.
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND AUDIT QUALITY TOWARD QUALITY OF FINANCIAL STATEMENTS (Emprical Study In Mining Companies In Indonesia) Isma Dwi Riva; Siti Maghfiroh; Dona Primasari
Soedirman Accounting, Auditing and Public Sector Journal (SAAP) Vol 2 No 1 (2023): SOEDIRMAN ACCOUNTING, AUDITING & PUBLIC SECTOR
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.2023.2.1.9538

Abstract

This study aims to analyze the effect of good corporate governance and audit quality toward the quality of financial statements using research method quantitative analysis. The population in this study are the mining companys that listed on Indonesia Stock Exchange. The sample of this study are financial statements from 2018-2020 within 66 company that listed on Indonesia Stock Exchange. The data use in this study were secondary data, for the sampel uses a purposive sampling method. The hypothesis testing use SPSS Version 23 for Windows. The result of this study indicates: (1) Good Corporate Governance has a positive effecct toward quality of financial statements; (2) audit quality has a negative effect toward quality of financial statements.
PENGARUH TEKNOLOGI INFORMASI, PENGETAHUAN PENGGUNA TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERASI Ahsan Mu’afi Fatyadi Mu’afi Fatyadi; Wita Ramadhanti; Dona Primasari
Soedirman Accounting, Auditing and Public Sector Journal (SAAP) Vol 2 No 2 (2023): SOEDIRMAN ACCOUNTING, AUDITING & PUBLIC SECTOR
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.2023.2.2.10138

Abstract

The effectiveness of accounting information systems is needed for various types of businesses, which is in a minimarket. This study aims to determine the accounting information system that is influenced by information technology, user knowledge and moderated by task complexity. This research uses 70 samples taken from employees in the minimarket. Based on the results of research, information technology and user knowledge can influence accounting information systems. Meanwhile, task complexity cannot moderate the relationship between information technology and user knowledge with accounting information system.
THE INFLUENCE OF STANDARD OPERATING PROCEDURES (SOP), IMPLEMENTATION OF ACCRUAL-BASED ACCOUNTING SYSTEMS, ORGANIZATIONAL CITIZEN BEHAVIOR ON THE QUALITY OF FINANCIAL STATEMENTS Lego Waspodo; Dona Primasari
Soedirman Accounting, Auditing and Public Sector Journal (SAAP) Vol 2 No 2 (2023): SOEDIRMAN ACCOUNTING, AUDITING & PUBLIC SECTOR
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.2023.2.2.10139

Abstract

This study examines the factors that influence the quality of financial statements. The main objective of this study is to analyze whether the Standard Operating Procedure, the implementation of accrual-based accounting systems and Organization citizen behavior are factors that influence the quality of financial statements. This type of research uses hypothesis testing, which is research that explains phenomena in the form of relationships between variables. The research sample consisted of the Head of Service / Agency, Treasurer and financial staff at the Regional Work Unit of Lampung province with a total of 97 samples. This study uses Statistical Product and Service Solution (SPSS) analysis version 25.00 with multiple linear regression programs. The results of the study accept all hypotheses from the three hypotheses proposed. The Standard Operating Procedure (SOP) variable has a positive effect on the quality of financial statements. The implementation of accrual-based accounting systems proved to have a positive effect on the quality of financial statements and the organizational citizen behavior variable proved to have a positive effect on the quality of financial statements.

Page 2 of 2 | Total Record : 17

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