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All Journal International Journal of Artificial Intelligence Research Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Manajemen Kesatuan Jurnal Manajemen dan Bisnis JAKPI Jurnal Akuntansi Trisakti

Kurnia Sari Dewi

Universitas Prof. Dr. Moestopo (Beragama)

Author-ID : 5729145

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Social Sciences

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Articles

Analisa Faktor-Faktor Yang Mempengaruhi Kualitas Audit Elen, Trismayarni; Prasetio, Mochammad Adam; Dewi, Kurnia Sari
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i3.28322

The objective of study is to analyze effect of organizational culture, the auditor's professional code of ethics and audit fees on audit quality. The research sample are 100 respondents who were auditors from several public accounting firms located in the South Jakarta area. Multiple regression was used to test hypothesis to analyze effect of factors that cause audit quality. The results of this study shows thatÂ there has a positive effect on organizational culture, the auditor's professional code of ethics and audit fees on audit quality.

PENGARUH LEVERAGE, KOMPETISI, DAN PERTUMBUHAN PERUSAHAAN TERHADAP CARBON EMISSION DISCLOSURE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN PERIODE 2015 – 2017) Rachmad Hidayat Pranasyahputra; Trismayarni Elen; Kurnia Sari Dewi
Jurnal Akuntansi Trisakti Vol. 7 No. 1 (2020): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to determine and analyze the effect of leverage, competition, and company growth on carbon emission disclosure. The research sample have used 32 companies with the period 2015-2017. The data used in this study is to use secondary data from the company's annual report that obtained from the BEI official website. The method used is a multiple regression technique that tests variables to determine the effects of factors that cause carbon emission disclosure. The results of this study indicate that there is a significant positive effect on the competition variable on carbon emission disclosure and no significant positive effect on the variable leverage and company growth on carbon emission disclosure.

PENGARUH INFLASI, SUKU BUNGA SBI , DAN KURS TERHADAP INDEKS HARGA SAHAM GABUNGAN Kurnia Sari Dewi
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 2, No 2 (2022)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v2i2.2474

The aim to be achieved in the preparation of this research is to determine the effect of inflation, SBI interest rates, and exchange rates on the Jakarta Composite Index (IHSG). The research method used is ex post facto. And the sample method used is purposive sampling with several predetermined criteria. The research sample consisted of 60 observational data listed on the Indonesia Stock Exchange for the period 2016 to 2020. The analysis technique used was multiple regression equations and hypothesis testing using the t test and F test with a significance level of 5%. The results of this study indicate that inflation and SBI interest rates partially (each) have no significant effect on the JCI, while the exchange rate has a significant and simultaneously (together) inflation, SBI interest rates and exchange rates have a significant effect on the IHSG on the Indonesia Stock Exchange from 2016 to 2020. The significant multiple effect is 32.2%, while the remaining 67.8% is influenced by other factors outside the research.

PENGARUH WORD of MOUTH, DIGITAL MARKETING, BRAND AWARENESS TERHADAP COSTUMER LOYALTY PADA ARTIS BARU SEVEN MUSIC INDONESIA Sarida Minarni; Kurnia Sari Dewi
Jurnal Manajemen dan Bisnis Vol 3, No 1 (2023)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v3i1.2683

The development of Indonesian music every year shows considerable growth. Indonesian music has become a host for music listeners in the country. One of the reasons for this development is that technology is developing rapidly and helping musicians produce and disseminate their work. The purpose of this research is to find out the influence of Word of Mouth, Digital Marketing, Brand Awareness on Customer Loyalty for new artists, Seven Music Indonesia. Respondents in this study were listeners to Swaragama Jogjakarta radio who listened to the Zona Persada program every Monday - Friday at 19.00 - 21.00 in October - November 2020 who conducted interactive (request) songs. The number of respondents in this study was set at 186 respondents. This research gives the results: 1) Word of Mouth has a significant direct effect on Customer Loyalty, 2) Digital Marketing has a positive influence on Customer Loyalty, 3) Brand Awareness has a positive influence on Customer Loyalty, 4) Word of Mouth, Digital Marketing, Brand Awarness has a significant influence on Customer Loyalty for Seven Music Indonesia's New Artists.

FAKTOR – FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENERAPAN SISTEM PERPAJAKAN Kurnia Sari Dewi; Meiliyah Ariani; Yudhistira Adwimurti
Jurnal Manajemen dan Bisnis Vol 1, No 2 (2021)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

This study aims to analyze the effect of convenience, information technology, security and taxpayer satisfaction on the effectiveness of the implementation of the case study e-filling tax system in Sunter Agung Village, North Jakarta City. Sample selection was done by using the Accidental Sampling method. The data in this study were collected from taxpayers who pay taxes and are registered as taxpayers in Sunter Agung Village, North Jakarta. The number of samples used were 100 respondents. The sampling technique used is multiple regression in SPSS ver. 22. The results of this study partially prove the ease of e-filling taxation has a positive and significant effect, tax information technology has a positive and significant effect, while tax security has no positive and significant effect. Taxpayer satisfaction has a positive and significant effect on the effectiveness of the implementation of the e-filling tax system.

AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Hendi Prihanto; Kurnia Sari Dewi; Nirwan Mulyatno; Frans Augusta Adipermana
Jurnal Manajemen dan Bisnis Vol 2, No 1 (2022)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

This study aims to analyze the effect of debt level, profitability, firm size, leverage, capital intensity and disclosure of corporate social responsibility on tax aggressiveness behavior in Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) in the 2015 - 2017 period as many as 117 samples of financial statements with using a saturated sampling technique (census), after verification of the manufacturing companies that meet the feasibility, which is processed by an analytical method using logistic regression test. The results showed that the level of debt, profitability, firm size, leverage, capital intensity and the implementation of Corporate Social Responsibility together had a significant effect on tax aggressiveness. Partially, this study shows that capital intensity has a positive and significant effect on tax aggressiveness. While the level of debt, profitability, company size, corporate social responsibility does not have a significant effect on tax aggressiveness.

THE INFLUENCE OF BUDGET SYSTEM ACCOUNTABILITY AND ACCOUNTANCY PROFESIONAL TO EVALUATION OF BUDGET GOVERNANCE Dewi, Kurnia Sari
International Journal of Artificial Intelligence Research Vol 9, No 1.1 (2025)
Publisher : STMIK Dharma Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29099/ijair.v9i1.1.1485

In the rapidly changing uncertain and dynamic environment characterized by limited resources, the global economic crisis imposed a new attitude to budgetary control and made it one of the leading functions of management. The management function "control" invariably includes evaluation as an element of feedback. In this regard, a number of authors consider the procedure for evaluating the implementation of budgets by the centers of responsibilities in the budget control process. The purpose of this publication is to identify some basic problems in enterprise valuation related to budgetary control, which are known in the Indonesian scientific literature. The article reviews the Indonesian scientific literature indexed in the Google Scholar scientific database until the end of July 2023. The study was conducted in three stages, including developing the search protocol, conducting the search, and reporting the results. Methodologically, a systematic approach was applied, based on eleven scientific publications in Bulgarian, which correspond to the research problem under study. As a result of the review, problems were identified in the assessment of the enterprise's budgetary control process. Some authors bring to the fore as a problem the ineffective internal control in business organizations, presupposed by the lack of a good level of availability of information. To solve it, a modern toolkit is applied, which enables the evaluation and successful management of internal risk. In the conditions of the global economic crisis, the authors most often recommend the concepts and approaches of "assessing achievements in budgetary control", BSC(Balanced Scorecards) and controlling as particularly attractive and successful. These concepts and approaches imply qualitatively new requirements for the necessary information. Another major estimation problem in the budgetary control process is accounting for the interrelationships between variances. Also, most authors do not discuss the managerial issues related to the methodology for evaluating responsibility centers. In the conclusion, recommendations for future research on the topic are given. In the opinion of the author, the results of this scientific development can be useful for making informed decisions in the field of internal control. Despite the theoretical nature of the study, it can be used by both researchers and management practice

Auditor Professionalism and Fraud Prevention: Implications for Good Government Governance Dewi, Kurnia Sari; Raharjo, Paiman; Minarni, Sarida
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.3576

The concept of good governance has become a normative framework in Indonesia, although the application of its principles is still a serious concern. A democratic system requires a government that is accountable, transparent, and free from corruption, collusion, and nepotism. This study aims to examine the influence of forensic audits, investigative audits, authentic professionalism and fraud prevention efforts on the realization of good governance in Audit Board of the Republic of Indonesia (Badan Pengawas Keuangan/BPK). This study uses a quantitative approach. This study used 104 auditors as samples who were selected through purposive sampling with the criteria of having relevant experience in forensic audits and investigative audits. Data was collected using questionnaires and measured using the Likert scale and analyzed with path analysis. The results of this study show that forensic audits, investigative audits, and auditor professionalism have a positive and significant effect on the fraud prevention. In addition, fraud prevention has a positive and significant effect on good governance, which shows that fraud prevention plays a role as a mediation variable. The results of this study highlight the need for public institutions to strengthen their audit functions, especially in the field of forensics and investigation, and to ensure that auditors uphold a high level of professionalism. This effort is necessary to create a strong internal control environment that supports transparent and accountable governance.

Co-Authors Frans Augusta Adipermana Hendi Prihanto Meiliyah Ariani Minarni, Sarida Nirwan Mulyatno Paiman Raharjo Prasetio, Mochammad Adam Rachmad Hidayat Pranasyahputra Sarida Minarni Trismayarni Elen Trismayarni Elen, Trismayarni Yudhistira Adwimurti

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