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Dhana
Published by PT Anagata Sembagi Education
ISSN : -     EISSN : 30470803     DOI : https://doi.org/10.62872/b0t6h516
Core Subject : Economy,
Economics, Econometrics & Finance
The journal publishes original articles on current issues and internationally occurring trends in Financial Reporting, Tax Compliance, Cost Analysis, Internal Control, Financial Accounting, Management Accounting, Taxation, Auditing, Financial Consulting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 3 No. 1 (2026): DHANA - MARCH" : 5 Documents clear
Accounting Students' Perceptions of the Use of Artificial Intelligence (AI) in Higher Education at Semarang State PolytechnicAccounting Students' Perceptions of the Use of Artificial Intelligence (AI) in Higher Education at Semarang State Polytechnic Putri, Alvianita Gunawan; Hidayati, Ulfah; Murtini, Sri; Mansur, Ahmad Wafa; Ardiansah, Noor
Dhana Vol. 3 No. 1 (2026): DHANA - MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/tbfey665

Abstract

This study aims to explore the perceptions of accounting students at Politeknik Negeri Semarang regarding the use of Artificial Intelligence (AI) in higher education. The rapid development of AI has significantly transformed learning processes, requiring students to integrate technological literacy with accounting competencies. This research employed a quantitative survey method using a structured questionnaire distributed to 39 accounting students. The instrument measured several variables, including the effectiveness of AI use, the effectiveness of chatbot-based learning assistance, students’ AI proficiency, lecturers’ AI competence, and overall student perceptions of AI integration in learning. The data were analyzed using SPSS through descriptive statistics, validity and reliability testing, and factor analysis. The findings indicate that students generally hold positive perceptions toward AI utilization in higher education. They consider AI tools, including chatbots, helpful in supporting learning efficiency, improving understanding, and assisting in completing academic tasks. Students also reported adequate levels of AI proficiency, although improvements in AI-related teaching competence among lecturers are still needed. Overall, the study highlights the importance of strengthening AI literacy in accounting education to enhance students’ readiness for future professional demands
The Integration of Sustainability Accounting and ESG Reporting in Enhancing Corporate Transparency and Accountability in the Era of Sustainable Economy Mayndarto, Eko Cahyo; Nuraliati, Ayke; Kadua, Nada Cantika Putri
Dhana Vol. 3 No. 1 (2026): DHANA - MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/a0rbb265

Abstract

The growing emphasis on sustainability and Environmental, Social, and Governance (ESG) principles has transformed modern corporate governance by demanding higher levels of transparency and accountability in corporate reporting practices. Companies are increasingly required to disclose not only financial performance but also environmental and social impacts through sustainability accounting and ESG reporting frameworks. This study aims to analyze the integration of sustainability accounting and ESG reporting in enhancing corporate transparency and accountability in the era of a sustainable economy. The research adopts a quantitative approach using secondary data collected from corporate annual reports, sustainability reports, and ESG disclosures of companies that consistently publish sustainability information. Data analysis was conducted using descriptive statistics and multiple regression analysis to examine the relationship between sustainability accounting, ESG reporting, corporate transparency, and corporate accountability. The results indicate that sustainability accounting disclosure and ESG reporting have a positive and statistically significant influence on corporate transparency and accountability. Companies that integrate sustainability accounting practices with structured ESG reporting frameworks tend to provide more comprehensive, reliable, and comparable sustainability information. These disclosures strengthen investor confidence, support risk management, and enhance corporate governance effectiveness. The study concludes that the integration of sustainability accounting and ESG reporting is essential for improving the credibility of sustainability disclosures and for strengthening transparency and accountability within corporate governance systems in the era of sustainable economic development.
Determinants of Audit Quality in the Digital Era: The Influence of Audit Tenure, Artificial Intelligence, and Firm Complexity Yulianti, Yulianti; Trilestari , Rr Dian Indriana
Dhana Vol. 3 No. 1 (2026): DHANA - MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/jjk3zb32

Abstract

The rapid development of digital technology has transformed the auditing environment, influencing the determinants of audit quality in modern organizations. The integration of digital systems, advanced data analytics, and Artificial Intelligence (AI) has changed how auditors collect, analyze, and evaluate financial information. Alongside these technological developments, traditional factors such as audit tenure and firm complexity continue to play important roles in shaping audit outcomes. This study aims to examine the influence of audit tenure, Artificial Intelligence adoption, and firm complexity on audit quality in the digital era. This research employs a quantitative approach using secondary data obtained from audited annual reports and financial statements of publicly listed companies. The sample was selected using purposive sampling, and the collected data were analyzed using multiple linear regression analysis to examine the relationships between the independent variables and audit quality. The results indicate that audit tenure and Artificial Intelligence adoption have a positive and significant effect on audit quality, suggesting that longer auditor–client relationships improve auditors’ understanding of client operations while AI enhances the efficiency and accuracy of audit procedures. Meanwhile, firm complexity does not have a significant effect on audit quality, indicating that auditors are generally capable of managing complex organizational structures through standardized audit practices and technological support. The study concludes that the transformation of the audit environment in the digital era has shifted the determinants of audit quality toward a combination of professional experience and technological capability, highlighting the strategic role of Artificial Intelligence in improving modern audit practices.
Implementation of Environmental Management Accounting (EMA) in Supporting Sustainable Business Strategy Munir, Alchudri
Dhana Vol. 3 No. 1 (2026): DHANA - MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/x4hcgw76

Abstract

Sustainability has become an essential component of modern business strategy as organizations face increasing environmental challenges, regulatory pressures, and stakeholder expectations. Companies are required to integrate environmental considerations into strategic decision making to achieve long term competitiveness and responsible resource management. Environmental Management Accounting (EMA) has emerged as an important managerial tool that provides information on environmental costs, resource use, and environmental performance to support sustainability oriented strategies. This study aims to analyze the role of Environmental Management Accounting in supporting sustainable business strategy within organizations. The research employed a quantitative approach using a survey method involving managers, accountants, and sustainability officers in organizations implementing environmental management practices. Data were collected through structured questionnaires and analyzed using descriptive statistics and multiple regression analysis to examine the influence of EMA implementation on sustainable business strategy. The results indicate that the implementation of EMA significantly contributes to sustainability oriented strategic decision making, particularly through environmental cost identification, resource efficiency management, and integration of environmental information in managerial processes. EMA practices enable organizations to improve environmental performance while enhancing operational efficiency and long term competitiveness. The study concludes that Environmental Management Accounting plays a strategic role in bridging environmental sustainability and financial management, thereby supporting the development of sustainable business strategies and organizational resilience in the evolving business environment.
Factors Influencing Audit Delays With Profitability as an Intervening Variable  (A Case Study of Infrastructure Sector Companies Listed on the Indonesia Stock Exchange from 2020 to 2024) Nasution, Haryati; Yuliusman, Yuliusman; Herawaty, Netty
Dhana Vol. 3 No. 1 (2026): DHANA - MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xy2r4n64

Abstract

This study aims to empirically test the effect of liquidity, solvency, and company age on audit delay with profitability as an intervening variable (a case study of Infrastructure Sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period). The population of this study is Infrastructure Sector companies for the 2020-2024 period. The research sample was selected using purposive sampling, a sampling technique using predetermined criteria, resulting in a total of 125 research samples. This research method uses quantitative methods. This study uses secondary data obtained through data available on the Indonesia Stock Exchange (IDX) and the respective company websites. The results show that Liquidity has no effect on profitability.that solvency has an impact onprofitability.company age has an effect onprofitability.that liquidity has an impact onaudit delay.solvency does not affectaudit delay.company age has an effect onaudit delay.profitability has an impact onaudit delay.liquidity has no effect onaudit delay through profitability.solvency does not affectaudit delay through profitability.company age does not affectaudit delay through profitability

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