Articles
<![CDATA[Whistleblowing Phenomenon: Exploration of Instrumental Climate and Organizational Commitment Aspects ]]>
<![CDATA[Frida Fanani Rohma]]>;
<![CDATA[Aliya Tiara Fatiha]]>;
<![CDATA[Livia Arianti]]>;
<![CDATA[Nur Fadhilah]]>
<![CDATA[ Jurnal Akuntansi, Manajemen dan Ekonomi Vol 25 No 4 (2023): October - December 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Jenderal Soedirman University ]]>
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DOI: 10.32424/1.jame.2023.25.4.8216
<![CDATA[This study aims to explore the role of instrumental climate and organizational commitment in explaining the phenomenon of whistleblowing. The massive fraud scandals requires an effective fraud disclosure system. However, individual tendencies to commit fraud are still limited. Thus, in depth this research will explore aspects of the role of instrumental climate and organizational commitment in the process of whistleblowing in organizations. This study uses a qualitative method with a case study approach and an interpretive paradigm. This study uses a trading company as a research site. The findings of this study provide an indication that a weak organizational climate is a fundamental reason for fraud to occur. Unfavorable organizational climate can cause individuals to behave dysfunctionally. The decrease in organizational commitment causes rationalization which causes dysfunctional behavior to be considered as a reasonable activity to do. Rationalization of dysfunctional behavior triggers individual reluctance to disclose fraud.]]>
<![CDATA[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 ]]>
<![CDATA[Umi Fatimatur Rosyidah]]>;
<![CDATA[Hanifah Zuniatin]]>;
<![CDATA[Frida Fanani Rohma]]>
<![CDATA[ Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 7 No. 1 (2024): April 2024 ]]>
Publisher : <![CDATA[Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali ]]>
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DOI: 10.31940/jasafint.v7i1.56-63
<![CDATA[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.]]>
<![CDATA[The Moderating Effect of Monitoring on The Relationship Between Adverse Selection and Decision-Making Involving Escalation Situations: An Experimental Study ]]>
<![CDATA[Rohma, Frida Fanani]]>;
<![CDATA[Fitriyah, Anik]]>;
<![CDATA[Zulfatillah, Auliya]]>
<![CDATA[ Klabat Accounting Review Vol 5 No 2 (2024): Klabat Accounting Review ]]>
Publisher : <![CDATA[UNKLAB Business School ]]>
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DOI: 10.60090/kar.v5i2.1158.102-110
<![CDATA[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]]>
<![CDATA[MATHEMATICS-BASED TEACHING MODEL AND INSTRUCTORS’ FINANCIAL ACCOUNTING PERFORMANCE: AN EXPERIMENTAL STUDY ]]>
<![CDATA[Warsono, Sony]]>;
<![CDATA[Rohma, Frida Fanani]]>;
<![CDATA[Pranesti, Arin]]>;
<![CDATA[Rumiyati, Rumiyati]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
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<![CDATA[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.]]>
<![CDATA[PELATIHAN BUDIDAYA IKAN LELE SANGKURIANG ]]>
<![CDATA[Rizka Rahmana Putri]]>;
<![CDATA[Rifky Aryasatya]]>;
<![CDATA[Dwian Lumbangaol]]>;
<![CDATA[Abdus Salam Junaedi]]>;
<![CDATA[Muhammad Zainuri]]>;
<![CDATA[Febi Ayu Pramithasari]]>;
<![CDATA[Frida Fanani Rohma]]>
<![CDATA[ Qardhul Hasan: Media Pengabdian kepada Masyarakat Vol. 10 No. 2 (2024): AGUSTUS ]]>
Publisher : <![CDATA[Universitas Djuanda ]]>
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DOI: 10.30997/qh.v10i2.13665
<![CDATA[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.]]>
<![CDATA[The Investment Urgency In Ultra Micro Organizational Going Concern ]]>
<![CDATA[Rohma, Frida Fanani]]>;
<![CDATA[Syahputra, Bagus Erlangga]]>
<![CDATA[ Journal of Multidisciplinary Science Vol. 1 No. 3 (2022): December ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Studi Islam Sunan Doe ]]>
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DOI: 10.58330/prevenire.v1i3.44
<![CDATA[This study aims to explore and examine the role of investment in encouraging the sustainability of micro-enterprises. This research was conducted using a qualitative method in one of the ultra micro businesses engaged in manufacturing in the food and beverage industry. The results showed that the "Chocolate" Micro business before implementing investment activities experienced profit instability which tended to decrease during 2018-2020, so investment activities must maintain a consistent level of income that may occur due to inflation. Micro business "Chocolate" before investing needs to pay attention to the risk and rate of return of investment value, one of which is using the present time value method.]]>
<![CDATA[Job Relevant Information on Government Managerial Performance: The Role of Affective Organizational Commitment ]]>
<![CDATA[Febrianti, Andin Vivian]]>;
<![CDATA[Rohma, Frida Fanani]]>
<![CDATA[ Business Management Analysis Journal (BMAJ) Vol 6, No 2 (2023): Business Management Analysis Journal (BMAJ) ]]>
Publisher : <![CDATA[Universitas Muria Kudus ]]>
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DOI: 10.24176/bmaj.v6i2.10645
<![CDATA[This study aims to investigate the moderating effect of affective organizational commitment on job-relevant information (JRI) on government managerial performance. The inconsistent results regarding the impact of JRI on government managerial performance lead to differences in perceptions of JRI functions. The inconsistency of the research results is possible due to phenomena that have yet to be caught in previous studies. Based on the goal-setting theory, this study captured the construct of affective organizational commitment. The research used a quantitative method using a survey of 56 Regional Government Organizations (RGO) with 180 respondents in Pasuruan Regency, East Java, Indonesia. The sampling method used judgment sampling, which obtained as many as 180 respondents. Testing the research hypothesis was carried out using SmartPLS 4.0. The study results show that job-relevant information encourages the government managerial performance of regional apparatus. The existence of affective organizational commitment impacts improving government managerial performance. Moreover, the findings of this study indicate that affective organizational commitment can strengthen JRI's influence on the government managerial performance of the local government apparatus. This research shows that the affective organizational commitment possessed by officials can encourage the influence of job-relevant information to improve the managerial performance of local government officials]]>
<![CDATA[Lapor SPT Melalui E-Filing Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak di Lingkungan Perguruan Tinggi ]]>
<![CDATA[Chamalinda, Khy'sh Nusri Leapatra]]>;
<![CDATA[Kusufi, Muhammad Syam]]>;
<![CDATA[Faisol, Imam Agus]]>;
<![CDATA[Hakim, Tito IM Rahman]]>;
<![CDATA[Gitayuda, M. Boy Singgih]]>;
<![CDATA[Lutfia, Citra]]>;
<![CDATA[Rohma, Frida Fanani]]>;
<![CDATA[Zulfatillah, Auliya]]>;
<![CDATA[Listiana, Yufita]]>
<![CDATA[ Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 4 No. 2 (2024): Maret 2024 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat ]]>
Publisher : <![CDATA[Indonesian Scientific Journal ]]>
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DOI: 10.59395/altifani.v4i2.541
<![CDATA[Kegiatan pengabdian ini dilaksanakan atas kerjasama antara Tax Center Fakultas Ekonomi dan Bisnis (FEB) Universitas Trunojoyo Madura bersama KPP Pratama Bangkalan serta Relawan Pajak 2024. Tujuan kegiatan adalah memberikan pendampingan pelaporan SPT Tahunan melalui e-filing kepada Wajib Pajak agar dapat memenuhi kewajiban perpajakannya dengan baik. Jumlah Wajib Pajak yang memanfaatkan kegiatan ini merupakan Dosen di lingkungan Fakultas Hukum dan Fakultas Pertanian Universitas Trunojoyo Madura sebanyak 40 orang. Wajib pajak tersebut telah melaksanakan kewajiban perpajakannya dengan melaporkan SPT Tahunan melalui e-filing secara tepat waktu, yakni sebelum 31 Maret.Tidak hanya pelaporan SPT, kegiatan ini juga sebagai bentuk dukungan kepada pemerintah dalam hal pemadanan NIK-NPWP. Kendala yang umumnya dihadapi Wajib Pajak adalah kurang mehamami penggunaan e-filing. Alasan pentingnya pendampingan ialah untuk memudahkan Wajib Pajak melaporkan SPT Tahunan melalui e-filing. Wajib pajak merasa terbantu dan puas dengan hadirnya kegiatan pendampingan SPT Tahunan ini, beberapa kendala yang dihadapi saat pendampingan dapat teratasi dengan baik. Wajib Pajak juga memberikan berharap pendampingan SPT Tahunan ini dapat dilaksanakan secara berkelanjutan.]]>
<![CDATA[Substitusi Silang Anggaran: Pola Mekanisme Penganggaran Pada Organisasi Intrakampus ]]>
<![CDATA[Rohma, Frida Fanani]]>
<![CDATA[ AKTIVA: Journal Of Accountancy and Management Vol 1 No 2 (2023): Aktiva: Journal Of Accountancy and Management ]]>
Publisher : <![CDATA[Faculty Of Islamic Economics and Business ]]>
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DOI: 10.24260/aktiva.v1i2.1256
<![CDATA[Purpose: This study aims to investigate budgeting practices in intracampus organizations. Budgeting is a key activity that has the potential to cause dysfunctional behavior and irregularities in the organization. The development of the literature shows that fraud that occurs at the higher education level is one of the predictors of fraud that occurs in a country. Thus, it is necessary to explore budgeting patterns in intracampus organizations.Design/methodology/approach: This study employs a qualitative method with a case study approach that sees an intra-campus organization as a research site.Research Findings: There is a tendency for organizations to increase work program variances rather than work program proposals. The large variance of work programs makes organizations tend to make cross-budget substitutions to realize the entire work program. The large variance of work programs implemented with a cross-budget substitution mechanism has the potential to cause work program achievements to be sub-optimal.Contribution/Originality/Novelty: Previous research only focus in budgeting. This study complements previous studies by considering the practice of budgetary slack in intracampus organizations. Research provides new insights that cross-substitution efforts have the potential to reduce performance effectiveness. Tujuan Penelitian: Penelitian ini bertujuan untuk menginvestigasi praktik penganggaran pada organisasi intrakampus. Penganggaran merupakan aktivitas kunci yang berpotensi menyebabkan terjadinya perilaku disfungsional dan penyimpangan pada organisasi. Perkembangan literatur menunjukkan bahwa kecurangan yang terjadi pada level Pendidikan tinggi menjadi salah satu prediktor kecurangan yang terjadi disuatu negara. Dengan demikian, diperlukan upaya eksplorasi pola penganggaran pada organisasi intrakampus.Desain / metodologi / pendekatan: Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus yang melihatkan salah satu organisasi intra kampus sebagai situs penelitian.Temuan Penelitian: Terdapat kecenderung organisasi memperbanyak varians program kerja daripada usulan program kerja. Besarnya varians program kerja membuat organisasi cenderung melakukan substitusi silang anggaran untuk merealisasikan keseluruhan program kerja. Besarnya varians program kerja yang terlaksana dengan mekanisme substitusi silang anggaran berpotensi menyebabkan capaian program kerja menjadi tidak optimal.Kontribusi / Orisinalitas / Kebaruan: Penelitian ini melengkapi kajian sebelumnya dengan mempertimbangkan praktik kesenjangan anggaran pada organisasi intrakampus. Penelitian memberikan wawasan baru bahwa upaya substitusi silang berpotensi menurunkan efektivitas kinerja.]]>
<![CDATA[Pengaruh Kepemilikan Keluarga dan Tata Kelola Perusahaan Terhadap Kinerja Berkelanjutan ]]>
<![CDATA[Rahmawati, Suci Nuzulul]]>;
<![CDATA[Rohma, Frida Fanani]]>
<![CDATA[ Nominal: Barometer Riset Akuntansi dan Manajemen Vol 13, No 2 (2024): Nominal September 2024 ]]>
Publisher : <![CDATA[Yogyakarta State University ]]>
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DOI: 10.21831/nominal.v13i2.65278
<![CDATA[ABSTRACTThis study investigates the effect of family ownership structure and corporate governance on sustainability performance. The Sustainable Development Goals (SDGs) issue encourages various sectors to be faced with a sustainability orientation. This includes all companies with a family ownership structure that are listed on the capital market. The existence of quality governance as a control mechanism has the potential to maintain the sustainability efforts made by the Company. This study uses a quantitative method with a purposive sampling technique involving basic and chemical industries from companies listed on the Indonesia Stock Exchange from 2019-2022 as research samples with a total of 32 data. The results indicate that the corporate governance can play a role as a control mechanism to encourage the company's sustainability performance. The findings of this study indicate that family ownership structure has no impact on sustainability performance. The existence of the SDGs issue is a trigger for all companies without exception including family companies listed on the stock exchange to implement sustainability provisions.Keywords: Sustainability, Corporate Governance, Family Ownership Structure, PerformanceABSTRAKPenelitian ini menginvestigasi pengaruh struktur kepemilikan keluarga dan tata kelola Perusahaan terhadap kinerja keberlanjutan. Isu Sustainable Development Goals (SGDs) mendorong berbagai sektor dihadapkan pada orientasi keberlanjutan. Termasuk pada seluruh Perusahaan dengan struktur kepemilikan keluarga yang terdaftara di pasar modal. Adanya kualitas tata kelola sebagai mekanisme pengendalian berpotensi untuk menjaga upaya keberlanjutan yang dilakukan oleh Perusahaan. Penelitian ini menggunakan metode kuantitatif dengan teknik purposive sampling yang melibatkan industri industri dasar dan kimia dari perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2019-2022 sebagai sampel penelitian dengan total data sebanyak 32 data. Hasil penelitian ini menunjukkan bahwa adanya tata kelola perusahaan dapat berperan menjadi salah satu mekanisme pengendalian untuk mendorong kinerja keberlanjutan Perusahaan. Temuan penelitian ini menunjukkan bahwa struktur kepemilikan keluarga tidak berdampak pada kinerja keberlanjutan. Adanya isu SDGs menjadi trigger bagi semua perusahaan tanpa terkecuali termasuk Perusahaan keluarga yang terdaftar dibursa untuk menerapkan ketentuan keberlanjutan.Kata kunci: Keberlanjutan, Tata Kelola, Struktur Kepemilikan Keluarga, Kinerja ]]>
