Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Behavioral Accounting Journal Jurnal Ilmiah Manajemen Dan Kewirausahaan
Putri Dwi Aprilia Nur Khasanah
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 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.
Co-Authors Indra Wijaya Kusuma Intan Arum Aprelia