Article Per Year (5 Year)
p-Index From 2021 - 2026
0.92
P-Index
This Author published in this journals
All Journal Behavioral Accounting Journal JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Ekonomi Bisnis dan Manajemen Jurnal Ilmiah Manajemen Dan Kewirausahaan
Putri Dwi Aprilia Nur Khasanah
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Pengungkapan Corporate Social Responsibility, Narsisme Direktur Utama dan Manajemen Laba Putri Dwi Aprilia Nur Khasanah; Indra Wijaya Kusuma
BAJ: Behavioral Accounting Journal Vol. 5 No. 1 (2022): January-June 2022
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v5i1.181

Abstract

This research has a purpose to explain the relationship of corporate social responsibility (CSR) disclosure and earnings management. In addition, this research explains another factor, CEO narcissism for affecting the relationship. This study uses regression analysis with 398 manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015-2018 as samples by using purposive sampling. Data collection method uses documentation technique for secondary data in Osiris and hand collecting. The results proved that disclosure of corporate social responsibility has a positive correlation with earnings management. The higher the corporate social responsibility disclosure, the higher the level of earnings management intensity. This result provides that it is stronger for companies with narcissism CEOs. This research has a contribution as a literature reference for corporate governance and behavior in company. This research uses GRI as corporate social responsibility indicator. For further research, it can be used a more comprehensive measurement to explain the relation between organization culture and company type.
Pemanfaatan Software Jurnal.id dalam Menunjang Efesiensi Pembuatan Laporan Keuangan di Prima Accounting Intan Arum Aprelia; Putri Dwi Aprilia Nur Khasanah
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 2 (2026): Mei: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i2.6407

Abstract

This study aims to analyze the extent to which the use of the accounting software Jurnal.id can enhance efficiency in the preparation of financial statements at Prima Accounting. Specifically, the research seeks to examine how the software facilitates the reporting process and to identify the various challenges encountered by users in its implementation. This study employs a qualitative method with a descriptive approach, aiming to present a factual and systematic depiction of Jurnal.id application within Prima Accounting. Data were collected through unstructured interviews with ten employees of Prima Accounting. The findings indicate that the implementation of Jurnal.id has significantly improved the recording and processing of financial transactions. As a web-based system, Jurnal.id provides automated features that enhance the speed and accuracy of financial reporting, thereby supporting more efficient decision making processes. However, some challenges remain, particularly regarding users’ initial understanding of the system and the need for adequate training. Overall, Jurnal.id has proven to be an effective digital accounting tool in improving operational efficiency and reporting accuracy within the organization.
Analisis Sistem Pengendalian Internal Atas Penjualan Barang Dagang Secara Online Fiky Maulana Rohman; Putri Dwi Aprilia Nur Khasanah
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 2 (2026): April : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i2.1640

Abstract

Abstrak. Perkembangan teknologi informasi telah mendorong pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) untuk memanfaatkan sistem penjualan berbasis online. Meskipun memberi kemudahan, sistem ini juga menimbulkan tantangan baru, khususnya dalam hal pengendalian internal. Penelitian ini bertujuan untuk mengetahui sejauh mana UMKM di Kota Malang menerapkan pengendalian internal dalam aktivitas penjualan online, dengan fokus pada aspek seperti pengendalian lingkungan, penilaian risiko, aktivitas pengendalian, komunikasi, dan pemantauan. Menggunakan pendekatan deskriptif kualitatif melalui wawancara dan observasi, hasilnya menunjukkan bahwa sebagian besar UMKM belum menerapkan sistem pengendalian internal secara optimal, terutama dalam dokumentasi transaksi, pemisahan tugas, dan otorisasi pembayaran. Oleh karena itu, disarankan agar UMKM mulai menerapkan prinsip-prinsip dasar pengendalian internal sesuai dengan kapasitas dan kebutuhan usaha untuk menunjang kelangsungan dan kepercayaan pelanggan dalam kegiatan bisnis online.
Analisis Sistem Pengendalian Internal Atas Penjualan Barang Dagang Secara Online Fiky Maulana Rohman; Putri Dwi Aprilia Nur Khasanah
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 2 (2026): April : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i2.1640

Abstract

Abstrak. Perkembangan teknologi informasi telah mendorong pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) untuk memanfaatkan sistem penjualan berbasis online. Meskipun memberi kemudahan, sistem ini juga menimbulkan tantangan baru, khususnya dalam hal pengendalian internal. Penelitian ini bertujuan untuk mengetahui sejauh mana UMKM di Kota Malang menerapkan pengendalian internal dalam aktivitas penjualan online, dengan fokus pada aspek seperti pengendalian lingkungan, penilaian risiko, aktivitas pengendalian, komunikasi, dan pemantauan. Menggunakan pendekatan deskriptif kualitatif melalui wawancara dan observasi, hasilnya menunjukkan bahwa sebagian besar UMKM belum menerapkan sistem pengendalian internal secara optimal, terutama dalam dokumentasi transaksi, pemisahan tugas, dan otorisasi pembayaran. Oleh karena itu, disarankan agar UMKM mulai menerapkan prinsip-prinsip dasar pengendalian internal sesuai dengan kapasitas dan kebutuhan usaha untuk menunjang kelangsungan dan kepercayaan pelanggan dalam kegiatan bisnis online.
Co-Authors Fiky Maulana Rohman Indra Wijaya Kusuma Intan Arum Aprelia