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All Journal Jurnal Widya Manajemen & Akuntansi Journal of Economics, Business, & Accountancy Ventura Benefit: Jurnal Manajemen dan Bisnis Journal of Accounting Science Owner : Riset dan Jurnal Akuntansi Jurnal Nasional Pendidikan Teknik Informatika (JANAPATI) Research In Management and Accounting (RIMA) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi The Indonesian Journal of Accounting Research Current : Jurnal Kajian Akuntansi dan Bisnis Terkini AKMENIKA Jurnal Riset Akuntansi dan Keuangan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Indonesian Journal of Multidisciplinary Science Equity Journal of Business and Information System Research In Management and Accounting (RIMA)
Dian Indri Purnamasari
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences

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PENGARUH AUDIT TENURE, FEE AUDIT, KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP KUALITAS AUDIT : THE EFFECT OF AUDIT TENURE, AUDIT FEE, AUDIT COMMITTEE, AND COMPANY SIZE ON AUDIT QUALITY Pamungkas, Setya Aji; Purnamasari, Dian Indri; Windyastuti , Windyastuti
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 2 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.2.166-175

Abstract

This study aims to examine the influence of audit tenure, audit fees, audit committee, and company size on audit quality. The population of this study is food and beverages listed on the Indonesian Stock Exchange with a new classification, namely Industrial Calcification (IDX-IC) for the period 2018-2020. Sampling was done by purposive sampling method, then the sample is 39 companies. This research was conducted by using logistic regression analysis. The results of this study indicate that audit tenure and audit fees have an impact on audit quality. The audit committee and company size do not affect audit quality.
“Ubah Laku” Model through Corporate Social Responsibility: Case Study of PT Asri Dharma Sejahtera Firmansyah, Muchammad Resya; Purnamasari, Dian Indri; Prasetio, Januar Eko
Indonesian Journal of Multidisciplinary Science Vol. 2 No. 12 (2023): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/ijoms.v2i12.651

Abstract

This study aims to examine in depth the “Ubah Laku” CSR model applied by PT Asri Dharma Sejahtera (ADS), identify and analyze the level of sustainability and impact of the aforementioned CSR program run by ADS on the local community, and identify the success or failure factors of the program implemented, along with the obstacles encountered. Qualitative research methods were chosen as an approach in this study. The object of this research is PT Asri Dharma Sejahtera (ADS), a Regional Owned Enterprise (BUMD) of Bojonegoro Regency. Based on factual observations made by researchers at ADS, it can be concluded that the company has made efforts in implementing sustainable Corporate Social Responsibility CSR programs. In addition, the results from this research can also provide an overview for other companies on how to implement CSR effectively and sustainably.
The impact of ethics and fraud pentagon theory on academic fraud behavior Wira Utami, Dhita Permata; Purnamasari, Dian Indri
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 3 No. 1 (2021): Accountability and performance of organization
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v3i1.88

Abstract

This study aims to determine the impact of ethics, pressure, opportunity, rationalization, competence, and arrogance on accounting students' academic fraud behavior. The population of this research consists of UPN "Veteran" Yogyakarta accounting students. The number of samples used in this study was 170 respondents representing several criteria and have taken the Auditing I and Business Ethics courses. The dependent variable (Y) in this study is academic fraud behavior. The independent variables include ethics (X1), pressure (X2), opportunity (X3), rationalization (X4), competence (X5), and arrogance (X6). The method used in this research is the quantitative method. The data used were the primary data. The results of this study indicate that ethics, pressure, and competence have an impact on academic fraud behavior. In contrast, opportunities, rationalization, and arrogance do not affect academic fraud behavior.
The impact of accountability, tranparency, and morality of village apparatus on fraud prevention in the management of allocated village funds Purnamasari, Dian Indri
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 3 No. 2 (2021): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v3i2.104

Abstract

The current study aims to assess the impact of accountability, transparency, and morality of village apparatus on fraud prevention in managing allocated village funds. This quantitative research adopted a descriptive research design. It used primary data collected from the questionnaires distributed to 45 students of the accounting department at Veteran National Development University Yogyakarta. This research was conducted in villages under Sentolo Subdistrict, Kulonprogo Regency. The results showed that accountability and transparency significantly impact fraud prevention in the management of allocated village funds. On the other hand, the morality of the village apparatus has no significant impact on fraud prevention in managing allocated village funds.
The effect of tax knowledge and taxpayer awareness on BUMDes taxpayer compliance Nasution, Wafiq Khotimah; Purnamasari, Dian Indri
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 2 (2023): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i2.150

Abstract

Knowing the influence of education level, tax knowledge and taxpayer awareness on BUMDes taxpayer compliance is the aim of this research. The population of this study were all BUMDes registered at the Village Government Office (PMK) in Sleman Regency and this study used a saturated sample.Saturated sample is a sampling technique when all members of the population are sampled, the total population in this study was 59 BUMDes registered at the Village Government Office (PMK) in Sleman Regency and the sample in this study were 57 respondents who filled out the questionnaire, there were 2 BUMDes that did not fill in on the grounds that BUMDes had just been formed and the type of business had not yet been developed. This research uses primary data in the form of a questionnaire distributed throughout BUMDes. Testing the hypothesis in this study used multiple linear regression analysis with the help of SPSS software. The results of this study indicate that the knowledge of taxation and awareness of taxpayers affects the compliance of BUMDes taxpayers in Sleman Regency
The PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, FINANCIAL DISTRESS, DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSAEFEK INDONESIA PERIODE 2018-2021: PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, FINANCIAL DISTRESS, DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI Purnamasari, Dian Indri; Tashya, Angel
EQUITY Vol 26 No 1 (2023): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v26i1.5566

Abstract

This research aims to empirically examine the impact of managerial ownership, leverage, financial distress, and profitability on accounting conservatism in mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2021. The data used in this study is obtained from secondary data sources accessed through the company's annual reports and other websites. The research population consists of mining sector companies listed on the Indonesia Stock Exchange during the period of 2018-2021. The sampling technique used in this study is the purposive sampling method, which resulted in 24 out of the total 49 mining companies that have managerial ownership. A total of 24 companies were selected as samples over a period of 4 years, resulting in 96 financial report data samples. The data was processed using the IBM SPSS Statistic 24 application. The results of this study indicate that managerial ownership, leverage, financial distress, and profitability have an impact on accounting conservatism. Therefore, further studies are needed to expand these factors so that the findings can be more comprehensive. As a recommendation from this study, it is expected that companies can maintain and enhance the principle of accounting conservatism to reduce information asymmetry among shareholders, investors, or creditors. Keywords: Managerial Ownership, Leverage, Financial Distress, Profitability, Accounting Conservatism.
Carbon performance and carbon emissions disclosure: Are they in sync and harmony? Handono, Wiyasto Dwi; Purnamasari, Dian Indri; Kusharyanti, Kusharyanti
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 7 No. 2 (2025): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbis.v7i2.322

Abstract

Carbon emission disclosure has emerged as a critical aspect of environmental disclosure in both international and national contexts. This research examines the impact of carbon performance on carbon emission disclosure in the Indonesian energy sector, utilizing data from companies listed on the Indonesian Stock Exchange. The analysis using Ordinary Least Squares (OLS) regression and robustness checks indicates that both direct (Scope 1) and indirect (Scope 2) emissions negatively affect carbon emission disclosure. This research underscores that low direct and indirect emissions motivate companies to enhance transparency in their carbon reporting practices. The research provides empirical evidence from emerging markets, indicating that firms are encouraged to adopt renewable energy solutions to achieve low-carbon performance. Furthermore, this study contributes to the growing body of research on environmental accounting and offers valuable insights for policymakers and carbon emission professionals seeking to enhance corporate sustainability reporting frameworks. Such insights are crucial for promoting greater transparency and accountability in corporate environmental disclosures
THE IMPACT OF IMPLEMENTING CLOUD COMPUTING-BASED ACCOUNTING INFORMATION SYSTEM ON BUSINESS PERFORMANCE Muhammad Saddam Ramadhan; Dian Indri Purnamasari
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v23i1.9345

Abstract

This research aims to analyze the influence of cloud computing-based accounting information systems on the business performance of MSMEs in Sleman Regency. Using the Technology Acceptance Model (TAM) and the Diffusion of Innovation Theory, this research examines five variables: relative advantage, perceived ease of use, perceived usefulness, complexity, and software. The population in this study is the MSMEs in Sleman Regency. The data used in this study are primary data from 100 respondents using purposive sampling. The results of this study indicate that certain variables, such as relative advantage, perceived usefulness, perceived ease of use, and software, have a positive effect on business performance. Furthermore, the complexity variable does not influence business performance. Cloud computing enables MSMEs to enhance efficiency, security, and data accessibility at a lower cost, thereby improving productivity. Despite the advantages, challenges such as technology complexity and data security persist, requiring careful implementation and training of human resources. This study contributes to the understanding of digital technology adoption among MSMEs and offers insights for policymakers and business practitioners aiming to improve MSME performance through technological integration
Determinan Pengungkapan Emisi Karbon pada Perusahaan Sektor Energi di Indonesia: Peran Capital Expenditure, Financial Slack, dan Firm Size (2020–2024) Aimatul Musyarofah; Dian Indri Purnamasari
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3020

Abstract

The increasing demand for environmental accountability has encouraged companies to enhance transparency in carbon emission disclosure, particularly following the implementation of mandatory sustainability reporting regulations in Indonesia. However, prior studies on carbon emission disclosure predominantly focus on cross-industry samples and pre-regulation periods, resulting in limited empirical evidence from high-emission and regulation-sensitive sectors. This study examines the influence of capital expenditure, financial slack, and firm size on carbon emission disclosure in energy sector firms listed on the Indonesia Stock Exchange (IDX) during the post-sustainability reporting mandate period (2020–2024). Using a quantitative approach, secondary data from annual and sustainability reports are analyzed through multiple linear regression analysis with classical assumption tests using IBM SPSS 26. The results indicate that capital expenditure and firm size have a significant effect on carbon emission disclosure, while financial slack shows no significant influence. This study extends prior carbon emission disclosure research by providing updated empirical evidence from Indonesian energy companies during the post-sustainability reporting mandate period (2020–2024), providing updated empirical evidence within a high-emission and regulation-sensitive sector. From a theoretical perspective, the findings support legitimacy theory by demonstrating how firms respond to regulatory and societal pressures through enhanced disclosure practices. Practically, the results offer insights for regulators and corporate managers in formulating effective sustainability reporting policies and strengthening environmental transparency in high-emission industries.
THE ETHICS OF ACCOUNTING STUDENTS: A COMPARATIVE STUDY Dian Indri Purnamasari
Journal of Economics, Business, and Accountancy Ventura Vol. 14 No. 3 (2011): December 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i3.53

Abstract

It is noted that there have been problems of ethics in the auditing happening in big companies.In addition, the issues of ethics are closely related to the auditing profession. This isbelieved that they are also related to the independence in doing the profession. In consequence,the auditing profession is expected to have high independency and objectivity becauseit has the responsibility for providing public service to the society who has trustedthem. A professional accounting begins his or her career at accounting school as a student.Therefore, this study intends to answer the question of the ethics among the accounting students.Again, this study intends to examine the ethics of the accounting students by makingthe comparison among the accounting students of public universities and privates universities,as well as at the Accounting Profession Education Program (PPA). Besides that, it alsocompares the male and female accounting students. The results show that that gender doesnot influence the student’s choosing the alternative answers of either B or C, but influencesthem to choose the alternative of A. Further analysis also indicates that the male studentshave bigger probability to accept the offer to violate the existing ethics and not to tell anyonethan their counterparts. It is due to the condition that the male students take more risks orface challenge in doing their job than their counterparts.
Co-Authors Agusdin, Riza Prapascatama Aimatul Musyarofah Asep Saepudin, S.IP, M.Si
 Daniel Bangkit Cahyo Dewanto Fauziah, Muthia Riza Firmansyah, Muchammad Resya Hindria, Ratna Indra Wijaya Kusuma Kusharyanti Kusharyanti Muhammad Saddam Ramadhan Nasution, Wafiq Khotimah Negara, Hari Kusuma Satria Pamungkas, Setya Aji Prasetio, Januar Eko Roderikus Agus Trihatmoko Setya Aji Pamungkas Sunarti Sunarti Tashya, Angel Vynska Amalia Permadi Windyastuti , Windyastuti Windyastuti Windyastuti Wira Utami, Dhita Permata Wiyasto Dwi Handono