I think she just hasn't clicked as to what it;s about.
You need to get more rewards lined up for her, and to give her more encouragement when she does it on the loo.
Potty training isn't a result oriented training - you need to emphasise method again and again and again.
From wherever you are in the house you need to take her by the hand and tell her that if she needs to do a wee, she will need to get to the loo this way (walk with her from X to the loo) and then she will need to get up on the loo and do her wee / poop there. Show her how to do this.
Practice this from every room in the house, again and again and again. "If you need to do a wee then you will have to get up and walk to the bathroom and get up on the loo and do it here. Then wash and dry your hands and come back to what you were doing before."
If she' engrossed in something, ask her to show you the way she walks to the loo and to show you her getting up onto the loo and sitting on it. Give her a star for showing you. Don't focus on the actual pee or poop, it's all about the process at this stage.
Get her to walk to the loo 20 times a day, from every room and the garden.
If she still doesn't click ask her 'why does mummy go to the toilet, and not just poop in her pants?' Talk about sore bottoms and smells, and laundry. Describe why we have toilets and what they are there for. Talk about olden days when everyone was ankle deep in poo and everyone was smelly and sick. Laugh!! How much better it is now!
If she has an accident get her to help you clean up any mess she makes. Show her the washing machine for the clothes. Talk to her about your electricity bill.
Pour yourself a large tipple every night. It helps it really does.
My DD took about three months and it was worse than establishing breastfeeding!!
I found being patient, firm, kind and consistent, and using humour about stinky poops etc was what was required.
Oh and don't underestimate the draw of giving a smartie after every effort (whether 'productive' or not).
Good luck with it! Remember it's all about the process, not about the result.