SAR (Soedirman Accounting Review): Journal of Accounting and Business focuses on the research and research review related on accounting, finance and business that are relevant for the development of the theory and practice of accounting in Indonesia. SAR covered various of research approach, namely: quantitative, qualitative and mixed method. SAR focuses related on various themes, topics and aspects of accounting and business, including (but not limited) to the following topics: Financial Accounting, Public Sector Accounting, Management Accounting, Sharia Accounting and Financial Management, Auditing, Corporate Governance, Behavioral Accounting (Including Ethics and Professionalism), Financial Management, Accounting (Ethics) Education, Taxation, Capital Markets and Investments, Accounting for Banking and insurance, Accounting Information Systems.

ISSN ( Online ) , ISSN ( Print )

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Vol 4 No 2 (2019)

Published: 2020-03-18

ANTECEDENT AND CONSEQUENCE FOR ACCOUNTING INFORMATION QUALITY ON INDONESIAN SMEs

Wita Ramadhanti, Kurniawan Kurniawan, Mukhrodin Mukhrodin, Sri Murni Setiyawati

142-150

DETERMINANT OF BUDGETARY SLACK ON OPD OF KEBUMEN DISTRICT GOVERNMENT

Eka Fitria Ambarini, Mispiyanti Mispiyanti

151-160

DETECTION ANALYSIS ON FRAUDULENT FINANCIAL REPORTING USING FRAUD SCORE MODEL

Puput Ade Irawan, Dewi Susilowati, Novita Puspasari

161-180

ANALYSIS OF THE READINESS OF MSMEs ACTORS IN THE IMPLEMENTATION OF SAK EMKM IN PURWOKERTO

Riyan Ardiana, Bambang Setyobudi Irianto, Kiky Srirejeki

181-198

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Soedirman Accounting Review