Article Per Year (5 Year)
p-Index From 2021 - 2026
6.356
P-Index
This Author published in this journals
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 IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan 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 E-Jurnal Akuntansi
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

Published : 55 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 55 Documents
Search

 1   2   3   4   5 
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.
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.
Analysis of optimization on fund disbursement order monitoring system in the treasury based on the regional development information system: Case study of the local government finance and asset office of Bojonegoro Regency Umi Fatimatur Rosyidah; Hanifah Zuniatin; Frida Fanani Rohma
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 7 No. 1 (2024): April 2024
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasafint.v7i1.56-63

Abstract

The Regional Development Information System (SIPD) is designed by the government to make it easier for stakeholders to input and manage regional finances. However, not all local governments are able to develop along with increasingly massive technological developments. The Bojonegoro government, with quite a lot of sources of income dominated by the oil and gas sector, is quite adaptive in implementing the Regional Development Information System (SIPD). Thus, this research seeks to investigate optimizing the fund disbursement order monitoring system in the treasury based on the regional development information system in Bojonegoro. This research employed qualitative methods, where researchers used data collection techniques by means of observation, interviews and documentation. The object of this research is the Local Government Finance and Asset Office (BPKAD) of Bojonegoro Regency, especially in the treasury sector and the subject of this research is the Regional Development Information System (SIPD). The research findings indicate that SIPD has a crucial role in realizing transparent and reliable financial management, making it easier to supervise. However, achieving transparency and monitoring efficiency can only be supported by an implementation process that has been carried out in an integrated manner. Regional government synergy has a crucial role to play in encouraging the process of unifying all regional development information systems and regional information systems in order to accelerate the implementation of SIPD.
The Moderating Effect of Monitoring on The Relationship Between Adverse Selection and Decision-Making Involving Escalation Situations: An Experimental Study Rohma, Frida Fanani; Fitriyah, Anik; Zulfatillah, Auliya
Klabat Accounting Review Vol. 5 No. 2 (2024): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v5i2.1158.102-110

Abstract

The streams of research on adverse selection and escalation of commitment are still inconclusive and limited by only manipulating adverse selection in 2 conditions, namely the presence and absence of adverse selection. Meanwhile, the literature shows that adverse selection will always exist in agency contracts even though the information asymmetry mechanism has been modified. This study considers adverse selection manipulation into two levels: high and low. This research investigates the moderating effect of supervision on the impact of adverse selection and commitment escalation. This research used an experimental method with a 2 x 2 factorial design between subjects. This study involved undergraduate accounting students as extension practitioners. The test results show that different levels of adverse selection impact levels of commitment escalation. The research also indicates that supervision is quite effective in filtering the impact of adverse selection on commitment escalation behavior
MATHEMATICS-BASED TEACHING MODEL AND INSTRUCTORS’ FINANCIAL ACCOUNTING PERFORMANCE: AN EXPERIMENTAL STUDY Warsono, Sony; Rohma, Frida Fanani; Pranesti, Arin; Rumiyati, Rumiyati
Jurnal Akuntansi dan Keuangan Indonesia Vol. 20, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Double entry bookkeeping (DEB) and the rules of debit and credit (RDC) are first contained in a mathematical book. Using this basic premise, this study develops a mathematics-based teaching model (MBTM) and examines its impact on instructors’ financial accounting performance. This study employed a quasi-experimental method with 43 accounting instructors as participants. The findings indicate that the implementation of the MBTM resulted in a significant improvement in instructors' performance. Furthermore, the teaching experience had a positive effect on instructor performance, particularly when combined with the MBTM approach. Previous empirical research has aimed to compare traditional (preparer) and innovative (user) teaching approaches for the introductory accounting course. In line with this objective, the present empirical study introduces the MBTM as an innovative teaching model and assesses its effectiveness. This study is the first of its kind to implement the innovative mathematics-based teaching model (MBTM) specifically designed based on the history of accounting. It is worth noting that the study also utilized accounting instructors as research subjects, a less commonly employed approach in previous research endeavors.
PELATIHAN BUDIDAYA IKAN LELE SANGKURIANG Rizka Rahmana Putri; Rifky Aryasatya; Dwian Lumbangaol; Abdus Salam Junaedi; Muhammad Zainuri; Febi Ayu Pramithasari; Frida Fanani Rohma
Qardhul Hasan: Media Pengabdian kepada Masyarakat Vol. 10 No. 2 (2024): AGUSTUS
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/qh.v10i2.13665

Abstract

Desa Durbuk merupakan salah satu desa yang terletak di Kecamatan Pademawu, Kabupaten Pamekasan, Madura. Pelaku budidaya ikan pada desa ini tidak banyak karena letak desa yang kurang strategis serta minat maupun harga pakan menjadi kendala untuk sektor perikanan budidaya. Peningkatan minat dan penyelesaian masalah dilakukan oleh tim pengabdian kepada masyarakat dari Univesitas Trunojoyo Madura dengan cara melakukan inisiasi pelatihan budidaya ikan lele untuk menyelesaikan permasalahan pada sektor perikanan di desa tersebut. Kegiatan pelatihan budidaya ikan lele yang bertujuan untuk meningkatkan dan mengembangkan minat masyarakat untuk bergerak kembali di sektor perikanan dilaksanakan dengan menggunakan metode Pendekatan Orang Dewasa (POD) dimana kegiatan dilakukan secara partisipatif dengan diskusi interaktif. Pada saat ini permasalahan pakan bisa dicoba menggunakan campuran probiotik yang dapat membantu laju pertumbuhan dan kekebalan tubuh ikan sehingga bisa mengefisiensikan penggunaan pakan. Manfaat yang dapat diberikan adalah ilmu ataupun tahapan proses budidaya dengan benar, sehingga para pembudidaya dan pemuda atau masyarakat setempat lebih mendalami dan memahami dengan benar. Perlu adanya pendampingan secara intensif demi keberlanjutan kegiatan ini supaya masyarakat bisa benar-benar memahami dan nantinya kegiatan ini memperoleh hasil yang maksimal untuk saat ini dan masa yang akan datang.
Co-Authors A Halim Abdus Salam Junaedi Anita, Nur Arianti, Livia Arin Pranesti Auliya Zulfatillah Bintang Agustina Chamalinda , Khy’sh Nusri Leapatra Chamalinda, Khy'sh Nusri Leapatra Chasanah, Riris Nur Citra Lutfia Citra Lutfia Devandani Ken Priambodo Dwian Lumbangaol Elviana Andrian Nova Wahyu, Prasiwi Erfan Muhammad Erfan Muhammad Erfan Muhammad, Erfan 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 Hertin Tyastutik Hutomo Atman Maulana Imam Agus Faisol Imam Agus Faisol Indah Permatasari, Erviana Indriani, Sefia Alika Istianah Istianah Jennah, Roihatul Khusnul Jannah Khy’sh Nusri Leapatra Chamalinda Listiana, Yufita M. Boy Singgih Gitayuda Muhammad Gymnastiar Muhammad Syam Kusufi Muhammad Zainuri Novitasari, Inge Nur Anita Nur Anita Nur Fadhilah Priambodo, Devandani Ken Putri, Fathiya Qonita Putri, Salsabilah Haryanto Rahayu Dewi Zakiyah Rahmawati, Suci Nuzulul Ravid Nur Wahid Reddy Setiawan Rifky Aryasatya Rizka Rahmana Putri ROSYIDAH, Umi Fatimatur Rumiyati, Rumiyati Sari, Tiffany Dewi Atiiqah Shofiyah, Indah Sholihah Solihah, Solihah Sony Warsono Syahputra, Bagus Erlangga Umi Fatimatur Rosyidah Widi Hidayat Yusuf, Dieza Risqi Ardila Zakiyah, Rahayu Dewi ZUNIATIN, Hanifah