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All Journal RATIO: Reviu Akuntansi Kontemporer Indonesia Review of Applied Accounting Research 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.
Meneropong Aspek Motivasional Pola Kecurangan Akademik Frida Fanani Rohma; Sayyidah Nafiatus Surur; Santika Aprilia Arum Kusumawati; Anisah Anandita
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 4 No. 1 (2023): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v4i1.16833

Abstract

Perkembangan literatur menunjukkan bahwa kecurangan akademik menurupakan salah satu prediktor tingkat korupsi yang terjadi pada suatu negara. Dengan demikian, penelitian ini bertujuan untuk mengeksplorasi dan menganalisis praktik dan pola perilaku kecurangan akademik. Penelitian ini dilakukan dengan menggunakan metode kualitatif berbasis pendekatan studi kasus. Data dikumpulkan melalui wawancara semi terstuktur, dengan informan yaitu mahasiswa akuntansi di Universitas Trunojoyo Madura. Temuan penelitian ini menunjukkan suatu pola bahwa terjadinya kecurangan akademik akan berjalan secara kontinu dan cenderung menunjukkan adanya pola pengulangan. Adanya pola pengulangan membentuk pengalaman memberikan efek akumulatif dari pengalaman kecurangan sehingga membuat strategi untuk melakukan kecurangan menjadi semakin kompleks. Pemetaan temuan penelitian mengindikasikan bahwa terjadinya kecurangan akademik disebabkan karena empat aspek utama yang mencakup adanya tekanan dari faktor eksternal diluar diri sendiri, adaya celah untuk melakukan kegiatan, justifikasi pembenaran atas aktivitas yang dilakukan dan ketersediaan kapabilitas. Penelitian ini memberikan implikasi bahwa kecurangan akademik yang dibentuk dari aktivitas motivasional yang melekat. Adanya efek kontinuitas yang membuat potensi terdeteksinya kecurangan menjadi semakin sulit perlu menjadi perhatian khusus oleh pada tenaga pengajar.
Pengaruh Interaksi Technostress dan Resilience terhadap Peningkatan Kinerja Industri Halal Nisriina Auliyah; Khy’sh Nusri Leapatra Chamalinda; Tito IM. Rahman Hakim; Frida Fanani Rohma
Review of Applied Accounting Research (RAAR) Vol. 5 No. 2 (2025): Review Of Applied Accounting Research (RAAR)-October
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/raar.v5i2.28525

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh technostress terhadap kinerja industri halal serta menguji peran resilience sebagai variabel moderasi. Penelitian ini bermula dari meningkatnya penggunaan teknologi digital dalam industri halal yang berpotensi menimbulkan tekanan psikologis pada pelaku usaha. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 81 pelaku UMKM halal di Indonesia. Analisis data dilakukan menggunakan uji Moderated Regression Analysis (MRA) dengan bantuan aplikasi SPSS. Hasil penelitian menunjukkan bahwa technostress berpengaruh signifikan terhadap kinerja industri halal. Serta, resilience terbukti memoderasi hubungan antara technostress dan kinerja. Temuan ini mengindikasikan bahwa individu dengan tingkat resilience yang tinggi mampu mengelola tekanan akibat penggunaan teknologi sehingga kinerjanya tetap optimal. Hasil penelitian ini mendukung teori Job Demands–Resources (JD-R) yang menekankan bahwa sumber daya pribadi berperan penting dalam mengurangi dampak negatif tuntutan kerja terhadap kinerja.
Co-Authors Andin Vivian Febrianti Anisah Anandita Hakim, Tito IM. Rahman Khy’sh Nusri Leapatra Chamalinda Manarul Fawaid Nisriina Auliyah Nur Anita Nurin Niswah Santika Aprilia Arum Kusumawati Sayyidah Nafiatus Surur Sholihah