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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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Whistleblowing Phenomenon: Exploration of Instrumental Climate and Organizational Commitment Aspects Rohma, Frida Fanani; Fatiha, Aliya Tiara; Arianti, Livia; Fadhilah, Nur
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 25 No 4 (2023): October - December 2023
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2023.25.4.8216

Abstract

This study aims to explore the role of instrumental climate and organizational commitment in explaining the phenomenon of whistleblowing. The massive fraud scandals requires an effective fraud disclosure system. However, individual tendencies to commit fraud are still limited. Thus, in depth this research will explore aspects of the role of instrumental climate and organizational commitment in the process of whistleblowing in organizations. This study uses a qualitative method with a case study approach and an interpretive paradigm. This study uses a trading company as a research site. The findings of this study provide an indication that a weak organizational climate is a fundamental reason for fraud to occur. Unfavorable organizational climate can cause individuals to behave dysfunctionally. The decrease in organizational commitment causes rationalization which causes dysfunctional behavior to be considered as a reasonable activity to do. Rationalization of dysfunctional behavior triggers individual reluctance to disclose fraud.
PROGRAM MAGANG DALAM MENDORONG EFISIENSI KINERJA DI KANTOR AKUNTAN PUBLIK ABC Sari, Tiffany Dewi Atiiqah; Rohma, Frida Fanani
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.29239

Abstract

Kantor akuntan publik (KAP) adalah sebuah organisasi yang bergerak dibidang jasa yaitu berupa jasa audit. KAP ini memanfaatkan program magang untuk meningkatkan efisiensi kinerja dan operasional di kantor tersebut, sehingga dapat meningkatkan pelayanan kepada klien, mengurangi beban kerja staf tetap, dan mengalokasikan sumber daya secara lebih efisien dengan melibatkan mahasiswa magang. Metode yang digunakan dalam pengabdian melalui program magang ini adalah melalui sinergi antara program magang di kantor akuntan publik yang mencakup aktivitas hasil kegiatan dapat meningkatkan efisiensi kinerja dalam bentuk double cat aktivitas sehingga hasil audit lebih efektif. Menggunakan Hasil dari program magang ini menunjukkan bahwa program magang dapat membantu mahasiswa menyelesaikan tugas administratif dan teknis serta meningkatkan keterampilan praktik. Dengan demikian, program magang di Kantor Akuntan Publik terbukti efektif dalam meningkatkan efisiensi kinerja dan memberikan manfaat yang signifikan bagi kedua belah pihak, yaitu perusahaan dan peserta magang.
The Mediating Effect of Blood Pressure on Budget Allocation and Audit Quality Relationship: An Experimental Investigation Rohma, Frida Fanani; Shofiyah, Indah; Fitriyah, Anik
Indonesian Journal of Auditing and Accounting Vol 2 No 1 (2025): Januari 2025
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v2i1.96

Abstract

This study investigates the mediation effects of blood pressure on budget allocation and audit quality relationships. Not being able to ignore the allocation guide that contains time, resources, and cost allocation during the auditing process can cause stress. It can reduce the physiological (e.g., blood pressure) as well as the cognitive abilities that reduce performance. This research uses social laboratory experiments. Budget allocation manipulates into three conditions (specified, partial, and unspecified). Blood pressure was categorized into three levels (high, normal, and low), and audit quality was measured during the experiment. The result of two regression model equations shows that budget allocation influences blood pressure, and a correlation between blood pressure and audit quality was found. This research employed a construal-level perspective and found that blood pressure partially mediates budget allocation on audit quality relationships. The existence of budget allocation increases low-level construal and becomes a trigger that affects blood pressure; changes in blood pressure from normal levels indicate the condition of the circulation of blood pressure in the way of blood supply to the brain is not optimal, thus affecting the individual abilities, and audit quality.
The impact of tournament horizon scheme and relative performance information on performance Kusufi, Muhammad Syam; Rohma, Frida Fanani; Muhammad, Erfan
Jurnal Kajian Akuntansi Vol 4 No 1 (2020): JUNI 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i1.3161

Abstract

AbstractThe quality of human resources is one of primary keys to the success of company. Indicators of high-quality human resources can be reflected in improvements in employee performance. Stream of research has examined various efforts to encourage employee performance improvement, one of which is through the optimization of incentive schemes. This study investigates the effect of the tournament scheme horizon and the publication frequency of relative performance information on performance. This study uses an experimental method with a 3 x 2 factorial design between subjects. The horizontal scheme is manipulated into 3 (Hybrid vs. Repeated vs. Grand), while the frequency of publication of relative performance information is manipulated to 2 (high vs. low). The results of this study indicate that the tournament scheme horizon as a basis for monetary incentives is quite effective in driving performance improvement. In contrast, the publication frequency of relative performance information as an effort to compare social conditions and not as a basis for monetary incentives is not strong enough to trigger performance improvements. As a rational economic man, the attempt to pursue incentives can prove to be a trigger for efforts to drive performance improvements that are greater than the pursuit of non-monetary incentives.Keywords: Employee performance; Monetary; Non-monetary; Publication frequency of relative performance information; Tournament.AbstrakKualitas sumber daya manusia merupakan salah satu kunci utama suksesnya perusahaan. Indikator dari tingginya kualitas sumber daya manusia dapat tercermin dari peningkatan kinerja karyawan. Perkembangan penelitian telah mengkaji beragam upaya untuk mendorong peningkatan kinerja karyawan salah satunya melalui optimalisasi skema insentif. Penelitian ini menginvestigasi pengaruh horizon skema turnamen dan frekuensi publikasi informasi kinerja relatif terhadap kinerja. Penelitian ini menggunakan metode eksperimen dengan desain faktorial 3 x 2 antar-subjek. Horizon skema turmanen dimanipulasi menjadi 3 (Hibrida vs. Berganda vs. Tunggal) sementara frekuensi publikasi informasi kinerja relatif dimanipulasi menjadi 2 (tinggi vs. rendah). Hasil penelitian ini menunjukkan bahwa horizon skema turnamen sebagai dasar insentif moneter cukup efektif mendorong peningkatkan kinerja. Sementara frekuensi publikasi informasi kinerja relatif sebagai upaya perbadingan kondisi secara sosial dan tidak sebagai dasar pemberian insentif moneter, tidak cukup kuat memicu peningkatan kinerja. Sebagai manusia ekonomi yang rasional upaya untuk mengejar insentif terbukti dapat menjadi pemicu usaha untuk mendorong peningkatan kinerja yang lebih besar daripada upaya pengejaran insentif non-moneter.Kata kunci: Informasi kinerja relative; Kinerja karyawan; Moneter; Non-moneter; Turnamen
The Analysis Of Process Costing Method: A Case Study In Ultra Micro Business Rohma, Frida Fanani; Elviana Andrian Nova Wahyu, Prasiwi
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 10 No 02 (2022): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2022
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.10.02.1-12

Abstract

The process costing is a crucial factor in assigning production costs to the manufacturing business. Some of the realities that are a problem, especially the micro industry, are the less accurate calculation of process costing methods. This causes the determination of the cost of goods sold to be uncertain which can have an impact on the quality of earnings. The research uses a qualitative method with a case study approach on micro-enterprises that produce Shuttlecocks. This study specifically analyzes the use of the process costing method in determining the cost of production. The results of the analysis show that the Shuttlecocks micro business still makes mistakes in allocating the costs incurred. Owned resource capacity is the main problem of inaccuracy of loading. This has an impact on the component of factory overhead costs to be accurate. Thus, the potential for error in costing and cost control efforts cannot run optimally which can have an impact on long-term profit for the business
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