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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Kajian Akuntansi Jurnal ULTIMA Accounting JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Community Development Journal: Jurnal Pengabdian Masyarakat wacana equiliberium (jurnal pemikiran penelitian ekonomi) Journal of Applied Sciences in Accounting, Finance, and Tax Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Indonesian Economy and Business Best Journal of Administration and Management Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Inovasi Akuntansi Journal of Sharia Economics, Banking and Accounting Indonesian Journal of Auditing and Accounting
Rohma, Frida Fanani
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Effect of Family Ownership Concentration and Sustainability Reporting: Does Corporate Governance Matter? Rohma, Frida Fanani; Bullah, Habi; Chamalinda , Khy’sh Nusri Leapatra; Zulfatillah, Auliya
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 14 No. 2 (2025): Nominal September 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v14i2.87872

Abstract

This research investigates the effect of family ownership concentration and sustainability reporting. Besides, this study also identifies the moderating role of corporate governance on the relationship between those two variables. This study uses a quantitative method using banking industry data listed on the Indonesia Stock Exchange with a total sample during the observation period of 65 data. The existence of special provisions regarding sustainable disclosure makes the banking industry quite representative to be used as a research sample. The results of the study show that the family ownership structure tends to minimize sustainable reporting. Interestingly, most industries in Indonesia are dominated by families, which has the potential to become one of the barriers to foreign investment. The findings of this study indicate that the existence of corporate governance can weaken the influence of family ownership concentration on sustainable reporting. The existence of good governance can be a filter for the negative impact of the concentration of family ownership on sustainable reporting. Keywords: Ownership Structure, Governance, Sustainability Reporting, Families, Opacity  ABSTRAK Penelitian ini mengkaji pengaruh konsentrasi kepemilikan keluarga terhadap pelaporan keberlanjutan. Selain itu, penelitian ini juga mengidentifikasi peran moderasi tata kelola perusahaan terhadap hubungan kedua variabel tersebut. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data industri perbankan yang terdaftar di Bursa Efek Indonesia with a total sample during the observation period of 65 data. Adanya ketentuan khusus mengenai pengungkapan berkelanjutan menjadikan industri perbankan cukup representatif untuk dijadikan sampel penelitian. Hasil penelitian menunjukkan bahwa struktur kepemilikan keluarga cenderung meminimalisir pelaporan berkelanjutan. Menariknya, sebagian besar industri di Indonesia didominasi oleh keluarga, yang berpotensi menjadi salah satu hambatan investasi asing. Temuan penelitian ini menunjukkan bahwa keberadaan tata kelola perusahaan dapat memperlemah pengaruh konsentrasi kepemilikan keluarga terhadap pelaporan berkelanjutan. Keberadaan tata kelola yang baik dapat menjadi penyaring dampak negatif konsentrasi kepemilikan keluarga terhadap pelaporan berkelanjutan. Kata Kunci: Struktur Kepemilikan, Tata kelola, Pelaporan Berkelanjutan, Keluarga, Ketertutupan
Differential Analysis in Ultra Micro Business: The role of Activity Based Costing Rohma, Frida Fanani; Bullah, Habi; Chamalinda, Khy'sh Nusri Leapatra; Zulfatillah, Auliya
Journal of Sharia Economics, Banking and Accounting Vol 2, No 2: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v2i2.179

Abstract

Production costs are a part of determining the cost of goods that can affect the amount of profit generated by the company. The development of research is still limited to an effort to consider several traditional counting techniques, differential analysis and Activity Based Costing (ABC) separately. This study seeks to explore the role of differential analysis using the Activity Based Costing (ABC) method in the simultaneous analysis mechanism. This study uses a qualitative method. This research uses Ultra Micro Based on initial observations, it is shown that the understanding of the management of cost information is still very limited. Thus, an exploration was carried out by facilitating the preparation of a differential analysis by elaborating activity-based costing in the system for determining the cost of production. The results showed that the application of differential costs as the basis for making special orders decisions was to add up all production costs, variable costs and fixed costs. The profit obtained is greater than the profit obtained without a special order and the best alternative used by the company in making decisions is receiving from customers.
Upaya Sinkronisasi Kinerja Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) dengan Program Magang Industri Guna Mendorong Efisiensi Kinerja ROSYIDAH, Umi Fatimatur; ZUNIATIN, Hanifah; ROHMA, Frida Fanani
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2023): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2023)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v2i2.642

Abstract

Pencapaian kinerja organsiasi pemerintah daerah dapat tercapai dengan adanya dukungan kapasitas sumberdaya manusia yang memadai. Kapasitas sumberdaya manusia dapat ditingkatkan melalui optimalisasi dan sinkronisasi antara praktik dan teori. Lebih dari itu, sinkronisasi program antara praktik dan teoritis berpotensi untuk meningkatkan efisiensi kinerja pemerintahan. Metode kegiatan ini dilaksanakan dan terintegrasi dengan program magang industry internal 2023 di Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kabupaten Bpjonegoro selama 5 bulan. Pelaksanaan magang industry yang mencakup beberapa aktivitas yaitu: pengerjaan Dokumen Pelaksanaan Anggaran Satuan Kerja Perangkat Daerah (DPA-SKPD) tahun anggaran 2023, input Nomor Transaksi Penerimaan Negara (NTPN) dan Kode Billing data pajak langsung (LS), menulis surat masuk dan surat keluar, penerbitan Surat Perintah Percairan Dana (SP2D), input data Laporan Kas Harian Kabupaten Bojonegoro, melakukan regristasi SP2D Gaji, TPP, dan Non Gaji. Hasil kegiatan ini adalah BPKAD Kabupaten Bojonegoro dapat melakukan efisiensi kinerja dengan ketercapaian terselesaikan pekerjaan menjadi lebih tepat waktu. Lebih dari itu, efisiensi kinerja terjadi dengan melakukan doublecheking SP2D sehingga akurasi dan sikronisasi data pencairan anggaran menjadi semakin presisi.
Efek Moderasi Masa Perikatan Audit Pada Hubungan Fee Audit dan Kualitas Audit: Uji Peran Perilaku Oportunistik Rohma, Frida Fanani; Shofiyah, Indah
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i2.9816

Abstract

Based on the agency perspective, the individual is a rational economic man who seeks to optimize his personal interests. Optimization of personal interests along with opportunistic behavior has the potential to reduce audit quality. The aim of this study is to investigate the interaction effect of audit tenure on the audit fees and audit quality relationship. This study uses a quantitative method involving financial companies listed on the Indonesia Stock Exchange as a research sample. The literature is still limited in considering the positive impact of fees and audit tenure on audit quality. However, based on an agency perspective, this study shows that the existence of individual opportunistic behavior is the fundamental reason that aspects of the fee and audit engagement period have the potential to reduce audit quality. The findings of this study also indicate that the audit tenure moderates the effect of audit fees on audit quality. This research contributes to the audit quality literature that audit fees and engagement tenure can be two sword because apart from being able to improve audit quality, in the long term it has the potential to reduce audit quality.
The Effect of Prepayment Contract Frames and Feedback on Budgetary Slack: An Experimental Investigation Rohma, Frida Fanani; Anita, Nur
Journal of Indonesian Economy and Business Vol 39 No 1 (2024): January
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jieb.v39i1.5754

Abstract

Introduction/Main Objectives: This research investigates the effect of prepayment contract frames and feedback incentives in mitigating budgetary slack. Background Problems: Clawback is an incentive scheme based on the endowment concept that has recently drawn researchers’ concerns. The literature suggests emphasizing the endowment and loss aversion concepts. This research examines these two concepts with one test model. Novelty: This research presents the preliminary manipulation role of hybrid clawback as one of the prepayment contract frames that are smoother and without penalty provisions. This study also examines the interaction between the concept of endowment and loss aversion in one test model. Research Methods: This research applied a field experiment with a 3 × 2 between-subject design. Finding/Results: This research found that prepayment contract frames require motivation from an adequate formal control system through frequent feedback to mitigate the slack. The findings prove that the capability of prepayment contract frames to minimize slack would be more effective after the frequency of the feedback has been moderated. Conclusion: The hybrid clawback could be a smoother alternative compensation scheme that is just as effective as a simple clawback, but without any penalty provisions. The effectiveness of a low feedback frequency could be increased to equal the efficacy of a high feedback frequency when assisted by prepayment contract frames.
Analysis of optimization on fund disbursement order monitoring system in the treasury based on the regional development information system: Case study of the local government finance and asset office of Bojonegoro Regency Rosyidah, Umi Fatimatur; Zuniatin, Hanifah; Rohma, Frida Fanani
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 7 No. 1 (2024): April 2024
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v7i1.56-63

Abstract

The Regional Development Information System (SIPD) is designed by the government to make it easier for stakeholders to input and manage regional finances. However, not all local governments are able to develop along with increasingly massive technological developments. The Bojonegoro government, with quite a lot of sources of income dominated by the oil and gas sector, is quite adaptive in implementing the Regional Development Information System (SIPD). Thus, this research seeks to investigate optimizing the fund disbursement order monitoring system in the treasury based on the regional development information system in Bojonegoro. This research employed qualitative methods, where researchers used data collection techniques by means of observation, interviews and documentation. The object of this research is the Local Government Finance and Asset Office (BPKAD) of Bojonegoro Regency, especially in the treasury sector and the subject of this research is the Regional Development Information System (SIPD). The research findings indicate that SIPD has a crucial role in realizing transparent and reliable financial management, making it easier to supervise. However, achieving transparency and monitoring efficiency can only be supported by an implementation process that has been carried out in an integrated manner. Regional government synergy has a crucial role to play in encouraging the process of unifying all regional development information systems and regional information systems in order to accelerate the implementation of SIPD.
The Shift Analysis in Transparency and Accountability Degrees on Regional Financial Management Rohma, Frida Fanani
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5, No. 1, Juni 2024
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v5i1, Juni.3938

Abstract

Accrual-based accounting is an attempt by the International Public Sector Accounting Standards Board (IPSASB) to increase transparency and accountability. As it develops, the ability of accrual-based accounting to increase transparency and accountability is still questionable. This research uses a literature review under charting the field technique analysis of the evolution of transparency and accountability transition of the accrual basis application from the perspective of costs and benefits. The study shows that the gap between conceptual framework and empirical research indicates the non-optimal accrual-based accounting in promoting transparency and accountability. The development of accrual-based accounting is in line with increased transparency and accountability; however, it is followed by earnings management practices that still need to be considered. Therefore, primary usage must be improved by improving an adequate audit system.Keywords: Accountability, Accrual Based Accounting, Earnings Management, Financial Statements, Transparency
The Implementation of Differential Analysis in Ultra-Micro Manufacturing Business Rohma, Frida Fanani; Febrianti, Andin Vivian
Best Journal of Administration and Management Vol 1 No 2 (2022): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (121.701 KB) | DOI: 10.56403/bejam.v1i2.43

Abstract

This research aims to investigate the implementation of differential analysis in ultra-micro manufacturing businesses. The literature shows the role of differential analysis in cost allocation decisions. Consideration of costs and benefits to be gained becomes the main focus when conducting differential analysis. This research was conducted with a qualitative method. This research shows that management has not applied differential analysis in calculating the cost of goods manufactured for special orders. The differential analysis plays an important role especially in the decision-making to accept or reject special orders. This research shows that the proposed alternatives can accept special orders as long as the production capacity is adequate. The research findings indicate that based on the results of the differential analysis, management should choose an alternative to buying raw materials because it is more profitable than producing them yourself. Managers should start applying differential cost analysis so that special orders can be used as an alternative to increasing company profits.
THE EFFECT OF SELF-ESTEEM ON GENDER AND BUDGETARY SLACK RELATIONSHIP: EXAMINING GENDER SOCIALIZATION THEORY Solihah, Solihah; Rohma, Frida Fanani
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 1 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i1.3480

Abstract

Abstract” This research investigates further the moderating effect of self-esteem on gender relations on budgetary slack.This research examines the relationship between gender and budgetary slack. More than that, this study also analyzes the moderating effect of self-esteem on the relationship between gender and budgetary slack tendencies. During budgeting, subordinates try to avoid risks by doing budgetary slack. However, the perspective of gender socialization theory explains that there are differences in behavior in that women tend to avoid risks and are prone to depression compared to men. This study adds a new addition to budgetary slack literature based on informational characteristics attributes. Previous research on slack was limited and primarily focused on slack created by organizational factors. This study also enriches slack literature using an experimental design This study used an experimental method with a 2 x 2 factorial design between subjects and involved accounting students as participants. The findings show that slack tends to be more significant for male than female participants. The results of this study also show that self-esteem has a positive effect on budgetary slack tendencies. However, the research findings showed no interaction between the two variables. Differences in individual risk preferences concerning different genders are one of the primary keys to explaining the occurrence of dysfunctional behavior in activities that occur in organizations, especially when it comes to budgeting. This research implies that understanding individual personality based on gender is crucial in minimizing budgetary slack to determine the company. These findings can be considered regulators in designing effective control mechanisms by elaborating gender personality with individual self-esteem. Keywords: Budgetary Slack; Gender; Risk Preference; Self Esteem
What Determine Performance of Financial Accounting Lecturers? An Experimental Study in Indonesian Higher Education Institutions Warsono-bin-Hardono, Sony; Pranesti, Arin; Rohma, Frida Fanani; Priambodo, Devandani Ken
Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v6i2.13961

Abstract

This study investigates the determinants of performance of financial accounting lecturers and instructors in Indonesia. The factors analyzed are competence, rigor, and thoroughness. The data was collected through experiment involving 110 instructors who are lecturers and instructors from universities, colleges, and polytechnic institutions in Indonesia. The participants were invited to the experiemental activity conducted in September 2016. The results show that competence, rigor, and thoroughness have positive effects on the performance of accounting instructors. The findings also confirm that competence, rigor, and thoroughness are the main qualities they must possess to perform optimally in their duties
Co-Authors Anita, Nur Arianti, Livia Arin Pranesti Auliya Zulfatillah Chamalinda , Khy’sh Nusri Leapatra Chamalinda, Khy'sh Nusri Leapatra Elviana Andrian Nova Wahyu, Prasiwi Erfan Muhammad, Erfan Fatiha, Aliya Tiara Febrianti, Andin Vivian fitriyah, anik Habi Bullah Muhammad Syam Kusufi Nur Fadhilah Priambodo, Devandani Ken ROSYIDAH, Umi Fatimatur Sari, Tiffany Dewi Atiiqah Shofiyah, Indah Solihah, Solihah Sony Warsono ZUNIATIN, Hanifah