Articles
<![CDATA[The impact of tournament horizon scheme and relative performance information on performance ]]>
<![CDATA[Muhammad Syam Kusufi]]>;
<![CDATA[Frida Fanani Rohma]]>;
<![CDATA[Erfan Muhammad]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 4, No 1 (2020): JUNI 2020 ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jka.v4i1.3161
<![CDATA[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]]>
<![CDATA[The Moderating Effect of Proactive Personality On Role Ambiguity And User Satisfaction: An Experimental Under Technostress Condition ]]>
<![CDATA[Frida Fanani Rohma]]>;
<![CDATA[Rahayu Dewi Zakiyah]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v6i3.17028
<![CDATA[The increasingly massive development of ICT (Information and Communication Technologies) makes the risk of technostress that triggers role ambiguity cannot be ignored. This study investigates the moderating effect of proactive personality on the relationship between role ambiguity and satisfaction. This study uses an experimental method involving 147 participants and placing participants in a state of technostress. Role ambiguity was categorized into 2 levels (high vs. low), proactive personality was categorized into 2 levels (confront vs. transform). The research findings show that the proactive personality (transform) has greater power in inducing user satisfaction than the proactive personality (confront). Proactive personality weakens the influence of role ambiguity on user satisfaction. Proactive personality as an individual innate factor can be elaborated as an attempt to filter the negative influence of role ambiguity on user satisfaction in ICT. ]]>
<![CDATA[ANALISIS BIAYA DAN MANFAAT ALIRAN KAS INVESTOR: TELAAH LITERATUR KEWAJARAN DARI NILAI WAJAR ]]>
<![CDATA[Frida Fanani Rohma]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 4 No. 2 (2019) ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v4i2.402
<![CDATA[IFRS (International Financial Reporting Standards) menekankan penyajian informasi berdasarkan nilai wajar (fair value) yang dinilai mampu meningkatkan relevansi. Beberapa literatur dan hasil penelitian empiris mengkaji masalah pengukuran dan perubahan informasi akuntansi berdasarkan nilai wajar dalam meningkatkan relevansi informasi. Namun, hal tersebut masih menjadi kontroversi. Artikel ini bertujuan untuk melakukan analisis kewajaran dari nilai wajar dengan tolok ukur penyajian yang seharusnya dan kebermanfaatan informasi berdasarkan sudut pandang seluruh pihak yang berhubungan dengan laporan keuangan, tidak hanya primary users. Hasil telaah menunjukkan “kewajaran” dari nilai wajar membantu meningkatkan relevansi, namun kemampuan prediksi dan tujuan utamanya untuk mendapatkan respon harga investor masih menjadi masalah yang perlu dipertanyakan, sehingga pertimbangan biaya dan manfaat nilai wajar masih perlu diperhatikan untuk mencapai tujuan “kewajaran” dari nilai wajar.]]>
<![CDATA[DETERMINAN NILAI PERUSAHAAN: APAKAH PERAN PENGUNGKAPAN TANGGUNGJAWAB SOSIAL? ]]>
<![CDATA[Citra Lutfia]]>;
<![CDATA[Widi Hidayat]]>;
<![CDATA[Frida Fanani Rohma]]>
<![CDATA[ TECHNOBIZ : International Journal of Business VOL 2, NO 2 (2019): OKTOBER ]]>
Publisher : <![CDATA[Universitas Teknokrat Indonesia ]]>
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DOI: 10.33365/tb.v3i2.457
<![CDATA[Penelitian ini bertujuan untuk menguji pengungkapan tanggungjawab sosial perusahaan dalam memediasi hubungan antara manajemen laba, tata kelola perusahaan dan kinerja keuangan terhadap nilai perusahaan. Penelitian ini menggunakan data perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia, dengan Teknik purposive sampling. Hasil penelitian menunjukkan bahwa manajemen laba, kepemilikan manajerial, tata kelola perusahaan dan kinerja keuangan tidak berdampak terhadap nilai perusahaan yang perlu menjadi perhatian. Hal ini mengindikasikan bahwa terjadinya manajemen laba tidak dapat memicu reaksi pasar. Menariknya, tidak ditemukannnya hubungan tata kelola mengindikasikan bahwa dmungkinkan terjadi asimetri informasi yang menyebabkan pemilik saham institusional tidak puas atas kinerja manajerial, sehingga memutuskan untuk menjual sahamnya ke pasar dan berdampak pada penurunan nilai perusahaan. Hasil analisis menunjukkan bahwa pengungkapan tanggungjawab sosial perusahaan tidak berdampak pada hubungan variabel mediating. Dengan demikian, perlu digarisbawahi bahwa tendensi pelaporan tanggung jawab sosial masih rendah serta dimungkinkan investor di Indonesia cenderung berpikir jangka pendek, sedangkan pengungkapan tanggungjawab sosial merupakan strategi jangka panjang perusahaan dalam menjaga keberlangsungan perusahaan yang kurang dipertimbangkan]]>
<![CDATA[Analisis Komparabilitas dan Fleksibilitas Triple Bottom Line Pada Aliran Kas Investor ]]>
<![CDATA[Frida Fanani Rohma]]>
<![CDATA[ Kajian Akuntansi Volume 22, No. 1, 2021 ]]>
Publisher : <![CDATA[Universitas Islam Bandung ]]>
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DOI: 10.29313/ka.v22i1.6027
<![CDATA[Praktik akuntansi mulai mensyaratkan pelaporan berkelanjutan dengan Triple Bottom Line (TBL). Akan tetapi, seiring perkembangannya TBL dihadapkan pada perdebatan isu keseragaman dan fleksibilitas yang hanya memandang dari prespektif penyusun laporan. Penelitian ini melakukan analisis komparasi efektifitas pelaporan TBL dari perspektif pengguna laporan keuangan, dengan lebih menekankan konsep komparabilitas daripada keseragaman. Penelitian menginvestigasi dampak komparabilitas dan fleksibilitas pelaporan TBL dari sudut pandang arus biaya dan manfaat pada aliran kas investor dari sisi struktur modal vs. biaya, konflik keagenan dan dampak arus kas. Penelitian ini menggunakan metode kajian literatur dengan teknik charting the field pada sumber-sumber konseptual terkait topik penelitian. Hasil analisis komparasi biaya dan manfaat aliran menunjukkan bahwa pelaporan TBL yang belum memiliki standar baku menyebabkan rendahnya komparabilitas yang dimungkinkan menjadi pemicu manfaat pelaporan TBL terhadap peningkatan perubahan struktur modal menjadi tidak optimal, dan justru memicu meningkatnya struktur biaya. Fleksibilitas pelaporan TBL dapat menyebabkan terjadinya masalah keagenan karena biasnya pembebanan biaya. Serta, dampak tidak langsung terhadap aliras arus kas memicu respon pengguna menjadi tidak maksimal.]]>
<![CDATA[EFEK MEDIASI SLACK DETECTION DAN KEADILAN DISTRIBUTIF TERHADAP HUBUNGAN PARTISIPASI ANGGARAN DAN SENJANGAN ANGGARAN ]]>
<![CDATA[Nur Anita]]>;
<![CDATA[Frida Fanani Rohma]]>
<![CDATA[ AKUNTABILITAS Vol 14, No 1 (2020): AKUNTABILITAS ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/ja.v14i1.11406
<![CDATA[Budgetary slack harms the company because it causes problems with future profits and resource losses. This study employed theory of planned behavior to investigate the effect of budget participation on budgetary slack by slack detection and distributive justice as a mediating variables. This study uses a survey with 111 managers and executive staff from various companies in Jakarta as participants. The results of the analysis using structural equation modeling show that budget participation has a positive effect on slack detection, and slack detection can reduce the tendency of budgetary slack. Further analysis shows that budget participation can increase distributive justice for individuals. However, the withdrawal of distributive justice triggers the tendency of budgetary slack. The results showed that budget participation could play a role as a two-point sword. Academics and practice need to be careful in interpreting the effectiveness of the role of budget participation as part of management control during budgeting]]>
<![CDATA[The Analysis Of Process Costing Method: A Case Study In Ultra Micro Business ]]>
<![CDATA[Frida Fanani Rohma]]>;
<![CDATA[Prasiwi Elviana Andrian Nova Wahyu]]>
<![CDATA[ Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 10 No 02 (2022): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2022 ]]>
Publisher : <![CDATA[Unversitas Islam Madura ]]>
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DOI: 10.31102/equilibrium.10.02.1-12
<![CDATA[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]]>
<![CDATA[The Urgency of Determining Accurate Costing Methods in the Cost of Goods Manufactured ]]>
<![CDATA[Frida Fanani Rohma]]>;
<![CDATA[Sholihah]]>
<![CDATA[ Neo Journal of economy and social humanities Vol 1 No 2 (2022): Neo Journal of Economy and Social Humanities, June 2022 ]]>
Publisher : <![CDATA[International Publisher ]]>
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DOI: 10.56403/nejesh.v1i2.9
<![CDATA[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.]]>
<![CDATA[The Implementation of Differential Analysis in Ultra-Micro Manufacturing Business ]]>
<![CDATA[Frida Fanani Rohma]]>;
<![CDATA[Andin Vivian Febrianti]]>
<![CDATA[ Best Journal of Administration and Management Vol 1 No 2 (2022): Best Journal of Administration and Management ]]>
Publisher : <![CDATA[International Publisher ]]>
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DOI: 10.56403/bejam.v1i2.43
<![CDATA[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.]]>
<![CDATA[The Effect of Tournament Horizon, Faultline and Group Performance Relationships under Decentralized System ]]>
<![CDATA[Frida Fanani Rohma]]>;
<![CDATA[Indah Shofiyah]]>;
<![CDATA[Abdus Salam Junaedi]]>
<![CDATA[ Journal of Indonesian Economy and Business Vol 38 No 1 (2023): January ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Gadjah Mada ]]>
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DOI: 10.22146/jieb.v38i1.4532
<![CDATA[Introduction/Main Objectives: This research integrates the self-categorization and contagion theories to analyze faultlines due to a decentralization system. Besides, this research investigates the inducement of tournament incentives as a control mechanism to mitigate the harmful effects of a faultline on group performance. Background Problems: Fiscal decentralization has a crucial role as it stimulates economic growth, enhances the quality of decision-making and escalates performance. However, decentralization by one local government, which consists of various local government departments, may trigger a faultline. This research argues that patterned diversity convenes faultlines that split up a group into antagonistic sub-groups following the attributes affecting the aggregate group performance. Novelty: This research provides a new insight, in that decentralization appears to be a double-edged sword. It can elevate the quality of local decision-making, and trigger faultlines between local government departments at other times, affecting the local government’s aggregate performance. Research Methods: This research uses a laboratory experimental method with a 2×3 between-subjects factorial design. The research design uses the dyad analysis level. Finding/Results: The results found that the induction of a tournament scheme with the use of a cumulative ordinal scale for determining group performance encourages the social cognitive activation of individuals, thus encouraging cognitive orientation to optimize compensation and minimize categorization and antagonism. Conclusion: A tournament incentive scheme can be induced as a management control mechanism and to encourage the sub-groups to be winners. This resolution is expected to mitigate antagonistic behavior due to faultlines and enhance the optimization of aggregate performance]]>
