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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Kebijakan Publik JRMA (Jurnal Riset Manajemen dan Akuntansi) Jurnal Dinamika Akuntansi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Riset Akuntansi dan Keuangan Indonesia Accounting Analysis Journal Jurnal Kajian Akuntansi Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal ULTIMA Accounting AkMen JURNAL ILMIAH QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Journal of Leadership in Organizations Business Management Analysis Journal (BMAJ) Kajian Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi TECHNOBIZ : International Journal of Business Syntax Idea Jurnal Akademi Akuntansi (JAA) The Indonesian Journal of Accounting Research Community Development Journal: Jurnal Pengabdian Masyarakat wacana equiliberium (jurnal pemikiran penelitian ekonomi) Journal of Educational Learning and Innovation (ELIa) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Journal of Applied Sciences in Accounting, Finance, and Tax Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Keuangan dan Akuntansi Terapan (KUAT) Jurnal Akuntansi dan Keuangan Indonesia PREVENIRE: Journal of Multidisciplinary Science Journal of Indonesian Economy and Business Neo Journal of economy and social humanities Best Journal of Administration and Management Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Klabat Accounting Review Aktiva: Journal Of Accountancy and Management Research of Finance and Banking Jurnal Inovasi Akuntansi Journal of Sustainable Community Development Riset Akuntansi dan Keuangan Indonesia Review of Management, Accounting, and Business Studies Accounting Journal of Ibrahimy (AJI) Journal of Sharia Economics, Banking and Accounting Indonesian Journal of Auditing and Accounting
Frida Fanani Rohma
Universitas Trunojoyo Madura
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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What Determine Performance of Financial Accounting Lecturers? An Experimental Study in Indonesian Higher Education Institutions Sony Warsono-bin-Hardono; Arin Pranesti; Frida Fanani Rohma; Devandani Ken Priambodo
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 | Full PDF (427.111 KB) | 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
Budgetary Slack Will Not Let Organization Die: Explaining Motivational and Stewardship Aspects of Conditional Slack Frida Fanani Rohma; Khy'sh Nusri Leapatra Chamalinda
Jurnal Ilmiah Akuntansi dan Bisnis Vol 18 No 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2023.v18.i01.p02

Abstract

The study aims to explore the motivational and stewardship aspects of managing budgetary slack. The stream of research demonstrates that budgetary slack is one of the dysfunctional behaviours which may be detrimental to an organization. The research delivers empirical evidence that organizations in the Boston Quadrant Matrix “Dogs” position are inclined to deliberately carry out additional financial resource budgeting through budgetary slack mechanism through cost assumption. The research used a qualitative method using a study-case approach and interpretive paradigm. The research area was a business industry in the Boston Quadrant Matrix “Dogs” position. The results indicate budgetary slack’s motivational aspects prompting the management to more significantly orient instead of only achieving cost budgeting targets. Cost budget target fulfilment could have been more rational when confronting non-financial orientations, i.e., product quality and going concerned. It accorded with stewardship theory that budgetary slack facilitated the management facing other goals besides budget-related ones. This research expands on previous research by showing that budgetary slack allowed the management to balance goals when external conditions change. It was a deliberate product, even a base for a budgeting system through its underlying cost assumption. Keywords: budgetary slack, quadrant boston matrix, budgeting, going concern, stewardship
URGENSI POLA DESAIN KOMPENSASI MONETER BERBASIS KOMBINASI ANGGARAN DAN PIECE-RATE UNTUK OPTIMALISASI KINERJA GURU: STUDI PADA INSTITUSI BERBASIS YAYASAN Frida Fanani Rohma; Hertin Tyastutik
Journal of Educational Learning and Innovation (ELIa) Vol 3 No 1 (2023): Journal of Educational Learning and Innovation (ELIa)
Publisher : Institut of Shanti Bhuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46229/elia.v3i1.582

Abstract

Efektivitas kompensasi moneter dalam mendorong motivasi kerja individu masih diperdebatkan. Fenomena di dunia pendidikan sistem kompensasi masih mengacu pada kepangkatan, golongan hingga senioritas dengan basis masa kerja. Perkembangan penelitian di ranah pendidikan masih terbatas mengkaji konteks kompensasi moneter secara general. Penelitian ini secara spesifik mengkaji urgensi pola desain kompensasi moneter untuk mengoptimalkan kinerja guru. Penelitian ini menggunakan metode kualitatif interpretif dengan pendekatan studi kasus. Situs penelitian ini merupakan salah satu instansi sekolah berbasis yayasan, karena memiliki fleksibilitas pengelolaan keuangan. Penelitian ini menggunakan tenik wawancara semi terstruktur. Mekanisme penafsiran data dilakukan dengan teknik reduksi data, verifikasi dan keabsahan data dengan triangulasi informasi. Temuan penelitian menunjukkan bahwa adanya upaya pembingkaian skema kompensasi moneter dalam bentuk non-keuangan menjadi salah satu strategi untuk mengoptimalkan nilai kompensasi. Pemberian kompensasi yang selaras dengan strategi organisasi dapat mendorong optimalisasi capaian kinerja. Pola desain kompensasi moneter berbasis kombinasi anggaran kinerja dan piece rate mampu mendorong capaian kinerja yang optimal. Selaras dengan perspektif teori pengharapan, desain pola kompensasi yang ideal menjadi salah satu kunci utama untuk mendorong motivasi kinerja guru baik dalam bidang akademik maupun non-akademik sehingga tercapai indikator kinerja secara agregat.
KONTRIBUSI PAJAK DAN RETRIBUSI DAERAH DI SEKTOR PARIWISATA Khy'sh Nusri Leapatra Chamalinda; Frida Fanani Rohma
Jurnal Kebijakan Publik Vol 14, No 2 (2023)
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jkp.v14i2.8235

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengeksplorasi peranan pajak dan retribusi daerah sektor pariwisata. Peranan ditinjau dari analisis kontribusi dan efektivitas terhadap Pendapatan Asli Daerah (PAD) di wilayah Madura, khususnya pada kabupaten Bangkalan pada tahun 2017-2021. Metode penelitian menggunakan kualitatif interpretif dengan pendekatan studi kasus. Analisis data dilakukan dengan teknik reduksi data, verifikasi dan keabsahan data dengan triangulasi informasi. Temuan penelitian menunjukkan bahwa analisis kontribusi dan efektivitas pada pajak dan retribusi daerah sektor pariwisata kabupaten Bangkalan selama tahun 2017-2021 cenderung berfluktuasi. Adanya pandemi covid-19 juga turut berdampak terhadap penurunan realisasi penerimaan pajak dan retribusi daerah. Mengembangkan sektor parisiwata juga tidak luput dari tantangan dan berbagai upaya yang dilakukan pelaku sektor pariwisata. Pemerintah daerah membutuhkan upaya dan strategi maksimal untuk dapat mengoptimalkan dan me-ningkatkan PAD. Hal ini diperlukan kerjasama dan komitmen antara pemerintah dan masyarakat dalam meng-optimalkan potensial daerah masing-masing.
IMPLEMENTASI E-ACCOUNTING DAN EFEKTIVITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH: STUDI KASUS BPKAD KOTA SURABAYA Frida Fanani Rohma; Bintang Agustina; Muhammad Gymnastiar
JRMA (Jurnal Riset Manajemen dan Akuntansi) Vol 11, No 2 (2023): Periode Agustus - November
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jrma.v11i2.1163

Abstract

Studi ini bertujuan untuk meneliti bagaimana implementasi E-accounting dan efektivitas pelaporan keuangan saat menerapkan E-accounting. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Situs penelitian ini merupakan salah satu instansi pemerintah yaitu pada BPKAD Kota Surabaya, karena memiliki karakteristik yang berbeda dari BPKAD lainnya dalam sistem pelaporan keuangan. Penelitian ini menggunakan teknik wawancara semi terstruktur. Prosedur pengumpulan data dilakukan dengan observasi, eksplorasi terfokus, pengumpulan data, dan konfirmasi data. Temuan penelitian menunjukkan bahwa implementasi software E-accounting  telah sesuai dengan prosedur yang ada dan semua menu diimplementasikan dengan baik. Implementasi E-accounting meningkatkan efektivitas pelaporan keuangan karena menghasilkan laporan keuangan cepat, tepat, dan akurat sesuai standard dan peraturan perundang-undangan.This study aims to examine how e-accounting implementation and effectiveness of financial reporting when implementing E-accounting. This research uses a qualitative method. This research site is one of the government agencies, namely at BPKAD Surabaya City, because it has different characteristics from other BPKADs in the financial reporting system with e-accounting systems which is more comprehensive with two bases, namely cash and accrual basis, than SAPA (Budget Administration Administration System), which only uses a cash basis. This research uses semi-structured interview techniques. Data collection procedures were carried out by directly observation by engaging in the activities of actors at sites, focused exploration, data collection, and data confirmation conducted by semi-structured interviews with actors. The research findings show that the implementation of E-accounting software is in accordance with existing procedures and all menus are well implemented. The implementation of e-accounting increases the effectiveness of financial reporting because it produces fast, precise, and accurate financial reports according to standard, laws and regulations.
Upaya Sinkronisasi Kinerja Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) dengan Program Magang Industri Guna Mendorong Efisiensi Kinerja Umi Fatimatur ROSYIDAH; Hanifah ZUNIATIN; Frida Fanani ROHMA
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.
The Moderating Effect of Abusive Supervision on Religiosity and Whistleblowing Relationship: An Experimental Investigation Khusnul Jannah; Frida Fanani Rohma; Imam Agus Faisol
Accounting Analysis Journal Vol 12 No 1 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v12i1.66492

Abstract

Purpose: This study examines the causal relationship between religiosity on whistleblowing. Besides, this study also identifies the moderating role of abusive supervision on the relationship between those two variables. Method: This study used a 2 × 2 between-subjects laboratory experiment with accounting undergraduate students as the subjects. The religiosity is categorized into two levels (high and low). The variable of abusive supervision is manipulated into two levels (high and low). Findings: High religiosity increase whistleblowing. Also, abusive supervision negatively influences whistleblowing. However, abusive supervision moderates the causal relationship between religiosity and whistleblowing. The study demonstrates the significant impact of abusive supervision on an unwillingness to blow the whistle, although the individual is embedded in religious values. Novelty: This study fills a gap in the literature by showing that the tune of the top with a higher hierarchical structure can make an individual's values mingle with the organizational environment and impact his decision to blow the whistle. Furthermore, this research contributes to the conservation of resource theory by providing evidence that superiors have an essential role in molding the behavior of human resources in organizations. Keywords: Abusive Supervision, Decision-Making, Religiosity, Whistleblowing
Retaliation, Obedience Pressure, and Investigative Decisions on Whistleblowing Allegations: An Experimental Study Frida Fanani Rohma; Rahayu Dewi Zakiyah
Jurnal Dinamika Akuntansi Vol 14, No 2 (2022): September 2022
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v14i2.38032

Abstract

Purposes: We investigate the interplay between retaliation and obedience pressure and the effect of the interplay on investigative decisions on whistleblowing allegations. The obedience pressure theory was employed to elaborate on the effect of obedience pressure and retaliation on individual behaviors.Methods: This research used experimental laboratory method with a between-subjects 2x2 factorial design. Retaliation is manipulated into two, i.e., strong vs. weak, and obedience pressure is also manipulated into two, i.e., high vs. low. Accounting students were the research participants and served as substitutes for practitioners to avoid any social desirability bias.Findings: This research found the moderating effecf of obedience pressure on retaliation and investigative decisions on whistleblowing allegations relationship. Individuals’ inclination to be a steward may be the factor elucidating their behaviors under the retaliation and obedience pressure conditions. Egoist reasoning boosts individual predisposition to avoid potential risks s/he may have to face.Novelty: This study fills a gap in the literature on whistleblowing which has been discussed a lot from the whistleblowing perspective. This study expand the study by highlighting the retaliation and obedience pressure as environmental factor that determine the whistleblowing effectiveness from recipient perspectives. 
Inovasi dan Diferensiasi : Strategi Bank Jatim KCP Babat dalam Menghadapi Persaingan industri perbankan Erviana Indah Permatasari; Frida Fanani Rohma
Syntax Idea 2655-2662
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/syntax-idea.v6i6.3415

Abstract

Tujuan penelitian ini untuk mengetahui strategi yang diterapkan Bank jatim KCP babat dalam memenangkan pasar industri perbankan ditengah banyaknya industri perbankan lain disekitarnya. Ada beberapa strategi yang digunakan dalam menghadapi persaingan tersebut diantaranya : meningkatkan pelayanan, memberikan sarana dan prasarana yang lengkap dan nyaman, saat memasarkan produknya menggunakan strategi terjun langsung ke lapangan. Metode yang digunakan dalam penelitian ini menggunakan pendekatan analisis deskriptif kualitatif dengan sumber data diperoleh dari observasi, wawancara, dan dokumentasi. Wawancara mendalam dilakukan dengan informan dari pihak pegawai Bank jatim KCP babat. Selain itu, sumber data sekunder dalam penelitian ini diperoleh dari studi literatur jurnal, artikel penelitian, dan kepustakaan yang berkaitan dengan penelitian ini. Hasil penelitian menunjukkan bahwa Strategi yang diterapkan bank jatim KCP babat diantara Inovasi dan pelayanan meliputi penyediaan produk dari tabungan hingga pembiayaan sesuai dengan kebutuhan nasabah, layanan yang andal dengan memberikan solusi terbaik dari masalah keuangan nasabah, Serta menghindari masalah dengan nasabah karena memberikan pelayanan sesuai SOP. Kedua, inovasi teknologi. Ketiga marketing memasarkan produknya menggunakan strategi terjun langsung ke lapangan yang dilaksanakan guna menjalin hubungan erat dengan nasabah. Strategi Bank Jatim KCP babat dalam menghadapi persaingan industri perbankan adalah lebih kepada meningkatkan kualitas serta pelayanan yang ada di Bank Jatim KCP babat karena kepuasan nasabah juga menjadi salah satu aspek strategis untuk memenangkan persaingan dan mempertahankan citra perusahaan di pasar dan masyarakat luas. Sehingga kualitas layanan pelanggan menjadi isu yang sangat penting. Karena pelayanan tidak sebatas melayani, melainkan dapat memahami, mengerti serta merasakan.
The Effect of Prepayment Contract Frames and Feedback on Budgetary Slack: An Experimental Investigation Frida Fanani Rohma; Nur Anita
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.
Co-Authors A Halim Abdus Salam Junaedi Aliya Tiara Fatiha Andin Vivian Febrianti Anik Fitriyah Anita, Nur Arin Pranesti Auliya Zulfatillah Bintang Agustina Chamalinda, Khy'sh Nusri Leapatra Chasanah, Riris Nur Citra Lutfia Citra Lutfia Devandani Ken Priambodo Dwian Lumbangaol Erfan Muhammad Erfan Muhammad Erviana Indah Permatasari Fatiha, Aliya Tiara Febi Ayu Pramithasari Febrianti, Andin Vivian Fitri Ahmad Kurniawan fitriyah, anik Gymnastiar, Muhammad Habi Bullah Hakim, Tito IM. Rahman Hanifah Zuniatin Hanifah ZUNIATIN Hertin Tyastutik Imam Agus Faisol Imam Agus Faisol Indah Permatasari, Erviana Indah Shofiyah Indriani, Sefia Alika Istianah Istianah Jennah, Roihatul Khusnul Jannah Khy'sh Nusri Leapatra Chamalinda Khy'sh Nusri Leapatra Chamalinda Listiana, Yufita Livia Arianti M. Boy Singgih Gitayuda Muhammad Gymnastiar Muhammad Syam Kusufi Muhammad Zainuri Novitasari, Inge Nur Anita Nur Anita Nur Fadhilah Prasiwi Elviana Andrian Nova Wahyu Putri, Fathiya Qonita Putri, Salsabilah Haryanto Rahayu Dewi Zakiyah Rahmawati, Suci Nuzulul Ravid Nur Wahid Reddy Setiawan Rifky Aryasatya Rizka Rahmana Putri Rumiyati, Rumiyati Shofiyah, Indah Sholihah Solihah, Solihah Sony Warsono Syahputra, Bagus Erlangga Tiffany Dewi Atiiqah Sari Umi Fatimatur Rosyidah Umi Fatimatur ROSYIDAH Widi Hidayat Yusuf, Dieza Risqi Ardila Zakiyah, Rahayu Dewi