SAR (Soedirman Accounting Review) Journal of Accounting and Business
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Published By Universitas Jenderal Soedirman

2598-0718, 2541-6839

Author(s):  
Ade Novianti Azhar ◽  
Triani Arofah
Keyword(s):  

Penelitian ini bertujuan untuk mengetahui pengaruh literasi keuangan, penggunaan ecommerce, inovasi produk, dan kesiapan berubah terhadap keberlangsungan UMKM di masa pandemic Covid-19. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 100 pelaku UMKM di Kabupaten Banyumas. Teknik analisis data yang digunakan dalam penelitian adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa: (1) literasi keuangan berpengaruh secara signifikan terhadap keberlangsungan UMKM di masa pandemi Covid-19; (2) penggunaan e-commerce berpengaruh secara signifikan terhadap keberlangsungan UMKM di masa pandemi Covid-19; (3) inovasi produk tidak berpengaruh terhadap keberlangsungan UMKM di masa pandemi Covid-19; (4) kesiapan berubah tidak berpengaruh terhadap keberlangsungan UMKM di masa pandemi Covid-19. Implikasi dari penelitian ini adalah pemahaman terkait literasi keuangan akan membantu pelaku usaha dalam melihat kondisi keuanganya dan membantu dalam mengambil keputusan yang tepat khususnya pada masa pandemi ini, sehingga akan membantu pelaku usaha dalam menjaga kelangsungan usahanya. Penggunaan e-commerce membantu pelaku usaha dalam menjangkau pasar yang lebih luas, khususnya pada masa pandemi ini dimana kegiatan belanja banyak dilakukan secara online, sehingga penggunaan e-commerce akan menjaga stabilitas usaha dan menjaga kelangsungan usaha.


Author(s):  
Novi Syaifatun Kamala ◽  
Muhammad Andryzal Fajar

This study aims to obtain empirical evidence of the absence of an average abnormal return, average volume trading activity, and bid-ask spread of stocks in the period around the event of the COVID-19 announcement as a global pandemic. The statement of the COVID-19 as the global pandemic of the World Health Organization (WHO) made the Indonesian capital market touch the lowest point at the level of 4,929.56. This study used the event study with the windows period for 11 days, which was five days before the announcement, the day of the announcement, and five days after the announcement. This type of research was a quantitative research using secondary data of the stock daily data obtained from the official website of the Indonesia Stock Exchange at www.idx.co.id and also some other sites that support such as Yahoo Finance. Sampling techniques used were purposive sampling and as many as 44 companies that meet data completeness criteria. The data analysis technique used was a non-parametric t-test using the Wilcoxon Signed-Rank test. The results of this study show that there is a difference in Average Abnormal Return in the period t-5 & t+5, t-4 & t+4, t-2 & t+2, and t-1 & t+1. The Average Trading Volume Activity indicates there is no significant difference in all periods of observation between before and after the announcement. Meanwhile, the Bid-Ask Spread shows a significant difference before and after the announcement in all periods for 11 days of observation.


Author(s):  
Rita Syofyan ◽  
Defriko Gusma Putra ◽  
Riyadi Aprayuda

This study aims to examine: 1) The effect of company value information in this case the price book value (PBV) on stock prices, 2) The effect of dividend policy in this case the dividend payout ratio (DPR) on stock prices, 3) The effect of capital structure in terms of This is a debt to equity ratio (DER) to stock prices. This type of research is classified as research that is causative. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2008 to 2010. The sample selection is by purposive sampling method. The data used in this study include secondary data. Data collection techniques with documentation techniques. The analysis used is multiple linear regression. The results showed that: 1) Company value had no effect on stock prices, where the significance value was 0.031 <0.05 and the value of t count> t table was 2.214> 1.995 but the negative β value was -0.028 (H1 was rejected). 2) Dividend policy has a significant positive effect on stock prices, where the significance value is 0.034 <0.05 and the value of t arithmetic> t table is 2.171> 1.995 and a positive β value of 0.032 (H2 is accepted). 3) Capital structure has a significant negative effect on stock prices, where the significance value is 0.006 <0.05 and the value of t arithmetic> t table is 2.861> 1.995 and the negative β value is -0.040 (H3 accepted).


Author(s):  
Denisa Rizky Sukrianingrum ◽  
Gusganda Suria Manda

The purpose of this research is to search out empirical proof that the expected return of shares portfolio is influenced by the presence of systematic and unsystematic risk. The population in this study was a combination of shares portfolio of non-financial companies listed in the LQ45 stock index during the period 2015 - 2019. The technique for sampling in this research using the technique of purposive sampling with a sample of 7 companies combined into 120 samples. The results of the study were obtained from data that had been analyzed using a test of descriptive statistics, a test of classical assumption, determinant coefficients test, and analysis of multiple linear regression through the help of the SPSS application. The results of the research on the F-test showed that the simultaneous systematic risk (X1) and unsystematic risk (X2) have a significant and positive impact on the expected return of portfolio (Y). The results of the t-test showed that partially the systematic risk variable (X1) has a negative and significant impact on the optimal portfolio expected return (Y), and partially the unsystematic risk variable (X2) has a significant and positive impact on the expected return of optimal portfolio (Y). The variable probability of systematic and unsystematic risk has an impact of 53.5% on the expected return on the basis of the effects of the coefficient of determination in this analysis, while the remaining 46.5% is determined by other factors that are not tested.


Author(s):  
Wita Ramadhanti ◽  
Kurniawan Kurniawan ◽  
Mukhrodin Mukhrodin ◽  
Sri Murni Setyawati

Indonesia have SME accounting standard that effective in 2018, but this standard adoption is not popular at that time. Hence recent fastest growing in financial technology adoption by food industries’ SME creating the need for having financial reports in order to make an exact reconciliation for the payment. This research wants to know whether this financial technology usage will lead to SME’s to make financial reports according to accounting standard. The model is designed to test the Extended Technology Acceptance Model (Extended-TAM). Population here is SME in food industry that on Grabfood list. 100 sample were drawn using purposive sampling for SME that uses OVO, a financial technology company that partnering with Grabfood. Data then analyzes using WarpPLS.This results is consistent with Extended TAM. The result also shows that adoption of FinTech will trigger SME to make better financial reports to make reconciliation process in billing easier.


Author(s):  
Edwin Theo Mangasih ◽  
Margani Pinasti ◽  
Icuk Rangga Bawono

The purpose of this research is to analyze the effect of quality of internal audit and the effectiveness of internal control system to corporate governance in finance companies. Quality of internal audit was measured by performance, competency and objectivity. The effectiveness of internal control system was measured by control environment, risk assessment, control activities, information and communication and monitoring. The last variable is good corporate governance was measured by corporate governance framework, protection of shareholders, role of stakeholders, transparency of information and roles and responsibilities of the board of commissioners and board of directors. There were 30 finance companies that become a sample in this research. This study used multiple linear regression as the method of analysis. The result of this research indicated that (1) The quality of internal audit has a positive effect on good corporate governance variable and (2) The effectiveness of internal control system has a positive effect on good corporate governance variable. The result of this research gives implication for internal parties must maintain and improve the existence of the quality of internal audit and  the effectiveness of internal control system to achieve a more optimal GCG implementation in company operations. The second implication is for government is expected to be more active in monitoring the activities of finance companies, especially in terms of corporate governance.


Author(s):  
Puja Lestari ◽  
Dewi Susilowati ◽  
Wahyudin Wahyudin

This study aims to analyze the suitability of audit practices in Islamic Banking with existing auditing standards in Indonesia. The unit of analysis in this study is the state-owned Sharia Commercial Bank, namely PT. Bank Syariah Mandiri and privately owned, namely PT. Bank Muamalat Indonesia Tbk. This research uses qualitative methods, using case studies. Data collection was obtained by conducting interviews and analyzing annual reports from 2015 to 2017. The results showed that the audit framework, audit scope, audit quality, audit charter, audit process, and reporting requirements conform to appropriate auditing standards in Indonesia. This study found facts related to sharia auditing in terms of qualified human resources in terms of knowledge of sharia auditing and principles.


Author(s):  
Nefo Indra Nizar ◽  
Iman Lubis

Tujuan Penelitian ini untuk menggali lebih dalam mengenai peran fintech  dan e-commerce terhadap pertumbuhan UMKM dan Industri Kreatif melalui penilaian e-bisnis model pada Modalku dan Blanja .com dalam mendorong pertumbuhan UMKM dan industry kreatif. Metode yang digunakan adalah studi pustaka dengan melakukan beberapa paparan mengenai kebijakan, prosedur, pelaksanaan dan evaluasi untuk platform Modalku (fintech) dan Blanja.com (e-commerce). Hasil yang didapat adalah kebijakan pemerintah mendukung dan mempermudah terbentuknya platform fintech dan e-commerce, prosedur perusahaan yang menjaga kerahasiaan dan keamanan untuk e-commerce dan kepastian hukum di fintech  mendukung amannya penggunaan platform tersebut. Pelaksanaan yang dilakukan yang diukur dengan empat kriteria yaitu infrastructure management, product innovation, customer relationship, dan financial aspect sangat membantu UMKM dan Industri kreatif untuk mendapatkan dana dan menyalurkan produk ke pasar.


Author(s):  
Thiya Septriana ◽  
Puji Lestari ◽  
Dona Primasari

This research aims to determine the effect of variable Level Education, Socialization of SAK ETAP, Business Scale, and Business Age on Understanding and Use of SAK ETAP at Getuk Goreng entrepreneurs in Banyumas Regency. The sample in this study amounted to 54 entrepreneurs of Getuk Goreng in Banyumas Regency by using the census method, which is to take a sample of the population. The Theories used in this research are Human Capital Theory and Unified Theory of Acceptance and Use of Technology (UTAUT). The data collection in this research was taken by distributing questionnaires, which the process by visiting directly the place of Getuk Goreng business and submitting the questionnaire that was compiled. The results obtained from the field will be analyzed using the Validity & Reliability Test, Classic Assumption Test, Multiple Linear Regression Test and this test is processed with SPSS application. The results of research that have been obtained show that the variable Socialization of SAK ETAP and Business Scale have a positive effect on the understanding and use of SAK ETAP while, the other variables are Level Education and Business Age do not affect the understanding and use of SAK ETAP.


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