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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Akuntansi'45 Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman

Dona Primasari

Unknown Affiliation

Author-ID : 2212558

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 7 Documents Claim Missing Document

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FAKTOR – FAKTOR YANG MEMPENGARUHI ENVIROMENTAL DISCLOSURE : TINJAUAN LITERATUR Riska Amelia Kamil; Dona Primasari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Environmental issues have become a topic in today's global economy. InIndonesia, complaints about cases of environmental damage received by theMinistry of Environment and Forestry have increased from year to year, so thereis a need for accountability for environmental sustainability which can be statedin the form of disclosures regarding company operational activities that have animpact on the environment. This study aims to analyze the related factors thatcan influence a company to make environmental disclosures. This research is aliterature review on Environmental Disclosure which is based on 20 empiricalstudies from national and international journals. The research data wasobtained through internet searches regarding Environmental Disclosure articlespublished in 2014 – 2021. The results of this study are that there are 31dependent variables studied in 2014 – 2021, for the most studied variables arefirm size, leverage and environmental performance variables. Dependentvariables that have a positive and significant effect on environmental disclosure:Board size, proportion of non-executive directors, foreign ownership, mediacoverage, earnings management, independent audit, auditor type, listing age.Dependent variables that have no effect on environmental disclosure:Proportion of Muslim directors, female directors, gender diversity, governmentownership structure, institutional ownership structure, block holder ownership,public ownership structure, company age, corporate governance perceptionindex, stock exchange listing, audit committee, Industry Type. Dependentvariables that do not have a negative effect on environmental disclosure: boardgender, liquidity, . Dependent variables that still have different results in severalarticles: Board of commissioners size, company size, audit committee size,proportion of independent commissioners, leverage, profitability, managerialownership , Educational background of the commissioner president, Boardmeetings, Environmental Performance.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ayu Nir’atunnisa Setyaningrum; Bambang Agus Pramuka; Siti Maghfiroh; Dona Primasari
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

This study aims to determine the effect of several factors, namely the size of KAP, management change, and financial distress on auditor switching in BUMN companies listed on the IDX for the period 2015-2019. Auditor switching is an important issue because it relates to the change of KAP or auditors in companies that can affect the audit results of their financial statements. This study focuses on voluntary auditor switching or outside of the applicable regulations. The population in this study were all state-owned companies listed on the IDX in 2015-2019. The sample was selected using a purposive sampling technique with the number of samples obtained as many as 75 samples. Data collection was carried out using the documentation method based on available information and data. The data analysis method used is logistic regression analysis and the processing is assisted by the IBM SPSS version 26 application. The results of this study indicate that: (1) KAP size has a significant negative effect on auditor switching; (2) management change has no effect on auditor switching; and (3) financial distress has no effect on auditor switching. The implication of the results of the research above is that companies need to change KAP or auditors in accordance with applicable regulations even though they have used large KAPs. Each company is also expected to be able to choose an auditor based on expertise in their field, not just based on the size of the KAP. Auditors from every KAP who are given excessive trust by clients and investors are expected to maintain their professionalism and independence by working objectively and not violating the code of ethics.

ANALISIS PENGGUNAAN TEKNOLOGI APLIKASI AKUNTANSI PADA USAHA KECIL DAN MENENGAH (UKM) DI KABUPATEN BANYUMAS MELALUI PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) Vieridho Rafif Raditya; Dona Primasari; Rini Widianingsih
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 1 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

This research focus on acceptance and using of accountant application technology on small-medium scale business with TAM approaches. The research is done to ninety eight small-medium scale business in Banyumas Regency with purposive sampling as sampling method. This research use quantitative survey to collect data. The research data is a primary data with questionnaire collective method. The collected data were analyzed using SmartPLS 3.0. The result of this study indicate that the perceived ease of use significantly impacts perceived usefulness and attitude toward using of accountant application technology, perceived usefulness significantly impacts attitude toward using of accountant application technology, attitude toward using significantly impacts behavioral intention of accountant application technology, and behavioral intention significantly impacts actual system using of accountant application technology.

FAKTOR-FAKTOR YANG MEMPENGARUHI INDEPENDENSI AUDITOR DENGAN SIFAT MACHIAVELLIAN SEBAGAI VARIABEL MODERASI Adeline Adeline; Dona Primasari; Sugiarto Sugiarto
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

The aim of this research is to determine the influence of audit fee and competition between public accountant office with machiavellian trait as moderating variable on auditor independence that works at Public Accounting Office in Bekasi. This research uses saturation sampling to collected 44 respondents. The collected data were analyzed using linear regression analysis and moderated regeression analysis using SPSS ver. 25. The result of this study indicate that audit fee have a negative effect on auditor independence and competition between public accounting office does not affect auditor independence. In addition, machiavellian trait moderates the effect of audit fee on auditor independence, but the trait does not moderate the effect of competition between public accounting office on auditor independence.

PEMANFAATAN APLIKASI SOFTWARE KEUANGAN UNTUK MENINGKATKAN PENGELOLAAN TRANSAKSI UMKM Dona Primasari
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 1 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Usaha Kecil Menengah (UMKM) di Kabupaten Banyumas berkembang pesat, seiring dengan perkembangan UMKM muncul permasalahan minimnya pengetahuan dan pemahaman tentang akuntansi khususnya pencatatan dan pembukuan hingga penyusunan laporan keuangan. Oleh sebab itu, pemahaman terkait pencatatan akuntansi berbasis teknologi menjadi penting terutama pada UMKM. Permasalahan yang dihadapi pelaku UMKM adalah belum adanya pelatihan pengelolaan keuangan usaha menggunakan aplikasi secara langsung. Solusi yang dibutuhkan adalah penyuluhan dan pendampingan bagi pelaku UMKM dalam mengelola keuangan menggunakan aplikasi akuntansi UMKM. Tujuannya agar pelaku UMKM mau dan disiplin menggunakan aplikasi akuntansi UMKM yang mudah digunakan sebagai upaya peningkatan kemampuan pengelolaan transaksi keuangan UMKM. Pelaksanaan pengabdian masyarakat di laksanakan pada UMKM Amarta Purwokert dengan 3 (tiga) metode. Peserta antusias dan bersemangat mengikuti kegiatan sampai selesai. Harapan kedepan agar pelaku UMKM di Banyumas mau dan disiplin untuk mencatat setiap aktivitas keuangan secara harian atau secara berkala dengan menggunakan aplikasi akuntansi.

PELATIHAN DECOUPAGE UNTUK MENGEMBANGKAN KREATIVITAS PADA YAYASAN PONDOK PESANTREN BAHRUL UULUM Dona Primasari; Yusriati Nur Farida; Laeli Budiarti; Siti Maghfiroh; Puji Lestari
Jurnal Pengabdian Bisnis dan Akuntansi Soedirman (JPBA) Vol 1 No 2 (2022): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Tujuan dari program pengabdian kepada masyarakat adalah membangun sinergi antara pengabdi (dosen) dengan Yayasan Pondok Pesantren Bahrul Uulum untuk bersama-sama mengedukasi dan mendampingi serta mengedukasi tehnik decoupaget sebagai salah satu upaya pemberdayaan masyarakat sehingga mampu meningkatkan tingkat perekonomian masyarakat sekitar. Pondok Pesantren Bahrul Ulum sebagai pusat pembelajaran Islami, pelatihan dan pengembangan diri, kondusif, cerdas dan berkreasi diharapkan turut serta menggerakan aktivitas perekonomian masyarakat sekitar Metode pelaksanaan kegiatan Pengabdian Pada Masyarakat bersifat pelatihan serta dialog-partisipatif dengan cara mengajak, memberikan pelatihan keterampilan decoupage dan mendampingi pengelola Yayasan pondok pesantren bahrul uulum untuk mempraktikkan teknik decoupage. Selain itu, pada pelatihan ini juga melibatkan berbagai narasumber yang ahli dibidangnya terutama dalam hal inovasi tehnik decoupage.

Dampak Dan Etika Penerapan Dari AI Pada Bidang Akuntansi: Systemattic Literature Review Rr. Puteri Aida Laily Inas; Dona Primasari
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4212

This study explores the role of Artificial Intelligence (AI) in accounting, focusing on the impact and ethics of its implementation. This study uses a secondary approach or uses systematic literature reflection and collects data from various reputable sources such as Scholar. This review identified 20 relevant articles from 2020 to 2024 which were analyzed to match the research questions. The findings highlight the potential of AI to improve the advantages and disadvantages of AI in accounting. This study discusses the application of AI integration, emphasizing the need for ethical considerations and regulatory adjustments. Overall, the results of this study explain the impact of AI in accounting such as increased efficiency, reduced costs, increased accuracy, corporate decision-making, and increased security. Then the ethics in dealing with accounting AI are confidentiality, accuracy and clarity, transparency, accountability, and compliance with regulations.

Co-Authors Adeline Adeline Ayu Nir’atunnisa Setyaningrum Bambang Agus Pramuka Laeli Budiarti PUJI LESTARI Rini Widianingsih Riska Amelia Kamil Rr. Puteri Aida Laily Inas Siti Maghfiroh Sugiarto Sugiarto Vieridho Rafif Raditya Yusriati Nur Farida

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