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All Journal Jurnal Telaah dan Riset Akuntansi Optimum : Jurnal Ekonomi dan Pembangunan SAR (Soedirman Accounting Review): Journal of Accounting and Business Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Soedirman Economics Education Journal Journal of Economic, Business and Engineering (JEBE) KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS

Dona Primasari

Universitas Jenderal Soedirman

Author-ID : 2763818

Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Mechanical Engineering Social Sciences Other

Published : 9 Documents Claim Missing Document

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Articles

Anteseden dan Konsekuensi Implementasi Sistem Akrual Basis (Studi Empiris Pada Satuan Kerja Perangkat Daerah Provinsi Lampung) Lego Waspodo; Dona Primasari; Indayani Indayani
Jurnal Telaah dan Riset Akuntansi Vol 10, No 1 (2017): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (726.085 KB)

This study examined the antecedent variables of implementation accrual basis system and its consequences. The antecedent variables are : adaptation and the manager support. The Concequences are satisfaction and performances of the officer . This research represented the empirical test which was usingconvienence sampling technics in data collection. Data were collected from 107 officers of the local government in Lampung province. Data analysis used was Structural Equation Model (SEM) with using program AMOS 20.0. Result of hypothesis examination indicated that four hypothesis raised are accepted.KEYWORDS : Adaptation officer, manager support, implementation accrual basis system, satisfaction and performance officer.

PENGARUH IMPLEMENTASI SISTEM INFORMASI KEUANGAN DAERAH DAN KINERJA PEGAWAI: KUALITAS INFORMASI LAPORAN KEUANGAN SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA SATUAN KERJA PERANGKAT DAERAH KABUPATEN BANYUMAS Dona Primasari
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 2 (2013)
Publisher : Universitas Ahmad Dahlan

The objective of this research is to analyze the influence of effectiveness of regional financial information system to officer performance,with the quality of information of financial report as intervening variable.Data was collected by 61 officer of SKPD Banyumas. The analysis method used is AMOS ver.18.00 analysis, The result of the analysis shows: (1) a strong influence between effectiveness of regional financial information system to officer performance (2) a moderate influence between effectiveness of regional financial information system to officer performance with the quality of information of financial report.

PENGARUH STRATEGI BISNIS, KEMAMPUAN MANAJERIAL, DAN PENGETAHUAN AKUNTANSI PELAKU UMKM TERHADAP KINERJA UMKM BIDANG KULINER DI KABUPATEN PURBALINGGA Muttaqin Abdillah; Dona Primasari
Optimum: Jurnal Ekonomi dan Pembangunan Vol 9, No 2 (2019)
Publisher : Universitas Ahmad Dahlan

This study aims to determine and analyze the infl uence of business strategy variables, managerial abilities and accounting knowledge of SME actors on the performance of SMEs in the culinary fi eld in Purbalingga Regency. This study uses primary data, with the SME population in the culinary fi eld in Purbalingga district. The method used to determine the sample of the study was purposive sampling method, so that 61 respondents were obtained. The analytical method used is Multiple Regression Analysis. The results of this study indicate that business strategies, managerial capabilities and accounting knowledge partially and simultaneously infl uence the performance of SMEs. The implication of this research is that the performance of MSMEs can be improved by applying business strategies that are appropriate to the situation, MSME actors have adequate managerial skills and have good accounting knowledge.

Pengaruh Kecerdasan Emosional, Tingkat Idealisme, Perilaku Belajar dan Locus of Control terhadap Tingkat Pemahaman Akuntansi Mahasiswa Strata Satu (S-1) Akuntansi pada Perguruan Tinggi di Kabupaten Banyumas Dona Primasari
Jurnal Maksipreneur Vol 6, No 1 (2016)
Publisher : Universitas Proklamasi 45 Yogyakarta

This study aims to examine the influence of emotional intelligence, the level of idealism, learning behavior and the locus of control of students to the understanding of accounting. The sample consists of accounting students in Banyumas District. Data analysis using SPSS. The results showed that the emotional intelligence, the level of idealism, and the locus of control students influence the understanding of accounting, while the behavior of learning proved not to affect the understanding of accounting.

PENGARUH BUDAYA ORGANISASI, KOMITMEN ORGANISASI DAN RETALIASI TERHADAP INTENSI WHISTLEBLOWING Sita Aulia; Dona Primasari; Syaiful Azhar
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 3 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

The title of this research is “The effect of Organizational Culture, Organizational Commitment, and Retaliation toward Intention Whistleblowing”. The purpose of this study to determine the effect of organizational culture, organizational commitment and retaliation toward intention whistleblowing. This research uses purposive sampling technique, which is determine samples with particular criteria. The sample in this study is civil servants in KPP Pratama Purwokerto. Samples obtained as many as 78 respondents. Data collection techniques used survey techniques by distributing questionnaires as the research instruments. Data analysis techniques in this study used multiple linear regression analysis assisted by SPSS software. The results showed that organizational culture and organizational commitment have positive influence to intention whistleblowing. Retaliation have negative influence to intention whistleblowing. The results of this study are expected contribute in effort to enhance intention whistleblowing for civil servants in KPP Pratama Purwokerto by knowing the factors that can affect tendency of civil servants to report fraud.

FACTORS AFFECTING UNDERSTANDING AND USING OF STANDAR AKUNTANSI KEUANGAN TANPA AKUNTABILITAS PUBLIK ON MSMEs (SURVEY CONDUCTED OF ENTREPENEURS GETUK GORENG IN BANYUMAS REGENCY) Thiya Septriana; Puji Lestari; Dona Primasari
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 1 (2020)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

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.

FAKTOR PERTIMBANGAN PASAR KERJA, KEMAMPUAN FINANSIAL, DAN LINGKUNGAN KELUARGA TERHADAP MINAT UNTUK MENGIKUTI UJIAN CERTIFIED PUBLIC ACCOUNTANT (CPA) Bella Andias Permatasari; Dona Primasari; Umi Pratiwi
Soedirman Economics Education Journal Vol 4 No 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/seej.v4i1.5524

Penelitian ini merupakan penelitian kuantitatif menggunakan data primer. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh pertimbangan pasar kerja, kemampuan finansial, dan lingkungan keluarga terhadap minat mahasiswa S1 Akuntansi Universitas Jenderal Soedirman untuk mengikuti ujian CPA. Populasi dalam penelitian ini adalah mahasiswa akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman. Sampel diambil menggunakan metode stratified sampling, dengan jumlah sampel yang digunakan sebanyak 138 responden. Data diperoleh melalui survei menggunakan kuesioner online. Hasil penelitian ini menunjukkan bahwa: (1) Pertimbangan pasar kerja berpengaruh positif terhadap minat mahasiswa untuk mengikuti ujian CPA; (2) Kemampuan finansial berpengaruh positif terhadap minat mahasiswa untuk mengikuti ujian CPA. (3) Lingkungan keluarga berpengaruh positif terhadap minat mahasiswa untuk mengikuti ujian CPA.

The effect of profitability, company size, leverage, liquidity, and free cash flow on dividend policy Trisna Rahma Sari; Dona Primasari; Yusriyati Nur Farida
Keynesia : International Journal of Economy and Business Vol. 2 No. 1 (2023): Keynesia : International Journal of Economy and Business
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/keynesia.v2i1.668

This study aims to examine and analyze the effect of profitability, company size, leverage, liquidity, and free cash flow on dividend policy in the health sector of companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. This study uses signaling theory as the basis of the research. The type of data used is secondary data in the form of the company's annual financial report. The sampling technique used in this study was purposive sampling method based on certain criteria. The data analysis technique that was used in this study is multiple linear regression. The research results show that: (1) Profitability has no effect on dividend policy. (2) Firm size has a positive effect on dividend policy. (3) Leverage has no effect on dividend policy. (4) Liquidity has no effect on dividend policy. (5) Free cash flow has no effect on dividend policy. The implication in this study is that company size will affect dividend policy. This research proves that the larger the size of the company, the greater the company's dividend payout policy. Meanwhile, profitability, leverage, liquidity and free cash flow have not been able to influence the company's dividend policy.

IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN EMKM DITINJAU DARI PENDEKATAN THEORY OF PLANNED BEHAVIOR Supriono Supriono; Sri Hartiyah; Eko Suyono; Dona Primasari; Agung Praptapa; Puji Lestari; Eliada Herwiyanti
Journal of Economic, Business and Engineering (JEBE) Vol 5 No 2 (2024): April
Publisher : Fakultas Teknik dan Ilmu Komputer (FASTIKOM) Universitas Sains Al Qur'an

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jebe.v5i2.7179

Saat ini masih banyak pelaku UMKM yang belum melakukan pembukuan atas transaksi keuangannya dan belum menyusun laporan keuangan sesuai dengan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM). Terbatasnya kemampuan sumber daya manuasia di bidang akuntansi dan belum memahaminya proses menyusun laporan keuangan yang sesuai dengan standar akuntansi menjadi kendala bagi para pelaku UMKM. Di sisi lain, SAK EMKM sudah harus diimplementasikan per 1 Januari 2018. Tujuan penelitian ini adalah untuk menganalisis pengaruh faktor-faktor pelaku UMKM terhadap implementasi SAK EMKM ditinjau dari pendekatan theory of planned behavior. Sampel penelitian menggunakan purposive sampling method dengan jumlah 94 pelaku UKM, tersebar di 16 kecamatan di Kabupaten Purworejo. Teknik analisis data menggunakan regresi berganda, dan variabel mediasi dengan metode kausal step. Hasil penelitian ini menunjukkan bahwa sikap, norma subyektif dan persepsi pengendali perilaku berpengaruh terhadap minat untuk menyusun laporan keuangan berdasarkan SAK EMKM. Selanjutnya, minat penyusunan laporan keuangan berdasarkan SAK EMKM memediasi secara sempurna variabel sikap, norma subyektif dan persepsi pengendali perilaku terhadap implementasi penyusunan laporan keuangan berdasarkan SAK EMKM

Co-Authors Agung Praptapa Bella Andias Permatasari Eko Suyono Eliada Herwiyanti Indayani Lego Waspodo Muttaqin Abdillah Puji Lestari Sita Aulia Sri Hartiyah Supriono Supriono Syaiful Azhar Thiya Septriana Trisna Rahma Sari Umi Pratiwi YUSRIYATI NUR FARIDA

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