Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Neo Journal of economy and social humanities Best Journal of Administration and Management Review of Management, Accounting, and Business Studies
Frida Fanani Rohma
Universitas Trunojoyo Madura
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Implementation of Differential Analysis in Ultra-Micro Manufacturing Business Frida Fanani Rohma; Andin Vivian Febrianti
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 | 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 effectiveness of behavioral knowledge sharing and self -efficacy on management accountant productivity: The role of stewardship theory Frida Fanani Rohma; Nur Anita
Review of Management, Accounting, and Business Studies Vol. 6 No. 1 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v6i1.6064

Abstract

This research aims to investigate the effectiveness of knowledge-sharing behavior and self-efficacy in enhancingthe productivity of management accountants. Management accountants hold a vital position in organizations asthey are responsible for managing, analyzing, and reporting both financial and non-financial information tosupport strategic decision-making. Therefore, understanding the specific factors that influence their productivityis essential. This study adopts a quantitative research method with a survey approach, involving managementaccountants from various private sector organizations across Indonesia as respondents. The research findingsdemonstrate that knowledge-sharing behavior significantly contributes to improving management accountants’productivity by fostering collaboration, learning, and innovation. Furthermore, self-efficacy emerges as a criticalfactor, functioning as an internal driver that enhances motivation and work performance through stronger selfregulation. This study extends previous research by focusing explicitly on management accountants, whose uniqueresponsibilities and performance dynamics are often overlooked in broader performance studies, thereby offeringvaluable insights into both theory and practice.
The Urgency of Determining Accurate Costing Methods in the Cost of Goods Manufactured Frida Fanani Rohma; Sholihah
Neo Journal of economy and social humanities Vol 1 No 2 (2022): Neo Journal of Economy and Social Humanities, June 2022
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v1i2.9

Abstract

The mechanism for determining product cost is a crucial factor because it can impact sales volume and profit. One of the control mechanisms in determining the cost of goods manufactured is to use the concept of accurate costing. Thus, this study aim to analysis the use of an accurate costing method to minimize errors in determining the cost of goods manufactured. This study uses a literature review with charting the field technique. The results show that each method of assigning costs has its accuracy according to the type of cost charged to the product. Direct costs are assigned to cost objects by direct tracing. Meanwhile, costs that require driving activities are charged using driver tracing. Meanwhile, costs that do not have a causal relationship to the cost object are charged with allocation. The result shows that Activity Based Costing (ABC) is rated as the most accurate method. However, it should be noted that the accuracy of ABC depends on the ability of resources to identify cost drivers. Failure to identify cost drivers can be a boomerang that makes ABC's effectiveness lower than conventional methods.
Co-Authors Andin Vivian Febrianti Manarul Fawaid Nur Anita Nurin Niswah Sholihah