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Soedirman Accounting, Auditing and Public Sector Journal (SAAP) is a journal published by Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman.

Current Issue

Vol 2 No 2 (2023): SOEDIRMAN ACCOUNTING, AUDITING & PUBLIC SECTOR

Published: 2023-10-27

article

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

1-20

DOI: https://doi.org/10.32424/1.saap.2023.2.2.10138
- pdf (Bahasa Indonesia)
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

21-43

DOI: https://doi.org/10.32424/1.saap.2023.2.2.10139
- pdf
ENVIRONMENTAL, SOCIAL AND GOVERNANCE PERFORMANCE AND COST OF DEBT: DOES THE BOARD OF COMMISSIONERS' CHARACTERISTICS PLAY A ROLE?

Nandya Octanti Pusparini, Hilma Tsani Amanati

43-53

DOI: https://doi.org/10.32424/1.saap.2023.2.2.10828
- pdf
Kebijakan Digitalisasi dan Kesiapan Pengendalian Internal (Studi pada Pemerintah Desa)

Fajar Kholillulloh Kholillulloh, Laila Oshiana Fitria A'zizah, Jefrianto Tandi Bunna

54-67

DOI: https://doi.org/10.32424/1.saap.2023.2.2.10965
- pdf (Bahasa Indonesia)
PENGARUH SOSIALISASI ANTISIPATIF, PENGHARGAAN DAN INTENSITAS MORAL TERHADAP INTENSI WHISTLEBLOWING

Ichwan Gusti Prayoga, Atiek Sri Purwati, Ratu Ayu Sri Wuladari MA

119-135

DOI: https://doi.org/10.32424/1.saap.2023.2.2.11463
- PDF (Bahasa Indonesia)
A ISLAMIC SOCIAL REPORTING: MENGUJI PENGARUH DARI MAQASHID SHARIA INDEX, SHARIA SUPERVISORY BOARD, MEDIA EXPOSURE, DAN COMPANY SIZE DI PERBANKAN SYARIAH INDONESIA

Nur Prasetyo Aji, Mahendra Pamungkas, Indah Permata Dewi, Ovi Itsnaini Ulynnuha

101 - 118

DOI: https://doi.org/10.32424/1.saap.2023.2.2.11310
- pdf
DAMPAK NILAI PERUSAHAAN, UKURAN PERUSAHAAN, DAN PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY TERHADAP MANAJEMEN RISIKO DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI

Triani Arofah, Wita Ramadhanti

67 - 83

DOI: https://doi.org/10.32424/1.saap.2023.2.2.11255
- pdf (Bahasa Indonesia)
FACTORS AFFECTING THE ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN BANYUASIN DISTRICT, SOUTH SUMATRA

Voni Adita Ameliana, Bambang Setyobudi Irianto, Irianing Suparlinah

84 - 101

DOI: https://doi.org/10.32424/1.saap.2023.2.2.11279
- pdf (Bahasa Indonesia)

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