Articles
<![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[Universitas Negeri Yogyakarta ]]>
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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 ]]>
<![CDATA[THE EFFECT OF SELF-ESTEEM ON GENDER AND BUDGETARY SLACK RELATIONSHIP: EXAMINING GENDER SOCIALIZATION THEORY ]]>
<![CDATA[Solihah, Solihah]]>;
<![CDATA[Rohma, Frida Fanani]]>
<![CDATA[ Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 1 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Multimedia Nusantara ]]>
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DOI: 10.31937/akuntansi.v16i1.3480
<![CDATA[Abstract— This research investigates further the moderating effect of self-esteem on gender relations on budgetary slack.This research examines the relationship between gender and budgetary slack. More than that, this study also analyzes the moderating effect of self-esteem on the relationship between gender and budgetary slack tendencies. During budgeting, subordinates try to avoid risks by doing budgetary slack. However, the perspective of gender socialization theory explains that there are differences in behavior in that women tend to avoid risks and are prone to depression compared to men. This study adds a new addition to budgetary slack literature based on informational characteristics attributes. Previous research on slack was limited and primarily focused on slack created by organizational factors. This study also enriches slack literature using an experimental design This study used an experimental method with a 2 x 2 factorial design between subjects and involved accounting students as participants. The findings show that slack tends to be more significant for male than female participants. The results of this study also show that self-esteem has a positive effect on budgetary slack tendencies. However, the research findings showed no interaction between the two variables. Differences in individual risk preferences concerning different genders are one of the primary keys to explaining the occurrence of dysfunctional behavior in activities that occur in organizations, especially when it comes to budgeting. This research implies that understanding individual personality based on gender is crucial in minimizing budgetary slack to determine the company. These findings can be considered regulators in designing effective control mechanisms by elaborating gender personality with individual self-esteem. Keywords: Budgetary Slack; Gender; Risk Preference; Self Esteem]]>
<![CDATA[Pendampingan Berkala Pencatatan dan Pelaporan Keuangan Bumdes Desa Kramat Kabupaten Bangkalan ]]>
<![CDATA[Putri, Salsabilah Haryanto]]>;
<![CDATA[Chasanah, Riris Nur]]>;
<![CDATA[Putri, Fathiya Qonita]]>;
<![CDATA[Zulfatillah, Auliya]]>;
<![CDATA[Rohma, Frida Fanani]]>
<![CDATA[ Journal of Sustainable Community Development Vol. 2 No. 3 (2024): Journal of Sustainable Community Development ]]>
Publisher : <![CDATA[MID Publisher International ]]>
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DOI: 10.5281/zenodo.13889911
<![CDATA[Kegiatan pengabdian ini dilaksanakan atas kolaborasi antara dosen dan mahasiswa jurusan akuntansi Universitas Trunojoyo Madura serta pengurus BUMDes Desa Keramat di Bangkalan. Kegiatan pengabdian kepada masyarakat dilakukan dengan tujuan meningkatkan pemahaman para pengelola Bumdes dalam menyusun laporan keuangan secara manual yang akurat dan transparan sesuai dengan standar akuntansi saat ini. Metode yang di gunakan berupa pelatihan dan pendampingan secara berkala. Adapun dalam pelaksanaannya ada beberapa tahap, yaitu: tahap perencanaan, tahap sosialisasi dan pelatihan, tahap survey dan pendampingan serta tahap evaluasi. Hasil pendampingan menunjukkan perbaikan signifikan dalam menyusun laporan keuangannya dan penelitian ini juga memberi wawasan mengenai pentingnya pendampingan dalam pengelolaan keuangan BUMDes. ]]>
<![CDATA[Does the quality of integrated reporting differ across different industries? a comparative study of mining and financial sectors ]]>
<![CDATA[Ravid Nur Wahid]]>;
<![CDATA[Erfan Muhammad]]>;
<![CDATA[Tito IM. Rahman Hakim]]>;
<![CDATA[Frida Fanani Rohma]]>;
<![CDATA[Reddy Setiawan]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 7 No. 4 (2024): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v7i4.33393
<![CDATA[Purpose: This research was conducted to test the influence of the board of directors and audit committee on IR quality and to compare IR quality in mining and financial sector companies.Methodology/approach: The research uses secondary data from the annual reports of mining and financial sector companies listed on the IDX for 2019-2022. Stata 17 and SPSS 26 were used to analyze the data and test the hypotheses. Findings: The empirical findings showed that the board of directors in mining companies did not affect IR quality. Meanwhile, different results were found in financial companies where the board of directors significantly affected IR quality. The audit committee did not significantly affect the quality of IR in mining and financial companies. Furthermore, it was found that there were significant differences between IR quality in mining and financial sector companies. Practical and Theoretical Contribution/Originality: This study's findings verify the IR quality discrepancy between different sectors. Government and policymakers must reevaluate the regulations regarding the number of boards of directors and audit committees to ensure the mentioned entity contributes to improving IR quality. Research Limitation: Although this study provides empirical evidence regarding the difference in IR quality between the mining and financial sectors, it fails to address which sector has better IR quality.]]>
<![CDATA[The Pattern of Budget Slack in Sharia Microfinance Institutions: A Phenomenology Study ]]>
<![CDATA[Solihah, Solihah]]>;
<![CDATA[Rohma, Frida Fanani]]>
<![CDATA[ Research of Finance and Banking Vol. 2 No. 2 (2024): October 2024 ]]>
Publisher : <![CDATA[SAN Scientific ]]>
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DOI: 10.58777/rfb.v2i2.211
<![CDATA[This study explores budgetary slack in Islamic ultra microfinance institutions, specifically examining the role of religious affiliation. Using a qualitative phenomenological approach, data was collected through interviews at an Islamic Savings and Loans Financing Cooperative. The findings reveal a disparity between theoretical and practical perspectives on budgetary slack. An imbalance between targets and compensation drives actors to rationalize budgetary slack, exacerbated by information asymmetry. Religious affiliation primarily impacts business products and services but has little effect on subordinate behavior. Contrary to assumptions that budgetary slack is unlikely in Sharia-compliant systems, this study suggests that the Sharia institutional environment may still foster budgetary slack due to opportunistic behavior. This research is among the first to examine budgetary slack in Sharia microfinance institutions, highlighting the potential for such behavior even within religiously guided systems.]]>
<![CDATA[PENERAPAN KUALITAS PELAYANAN,PENERBITAN SURAT TAGIHAN PAJAK TERHADAP PENDAPATAN PAJAK KENDARAAN BERMOTOR (PKB) ]]>
<![CDATA[Jennah, Roihatul]]>;
<![CDATA[Fanani Rohma, Frida]]>
<![CDATA[ AkMen JURNAL ILMIAH Vol. 21 No. 3 (2024): AkMen JURNAL ILMIAH ]]>
Publisher : <![CDATA[Lembaga Penelitian, Publikasi dan Pengabdian Pada Masyarakat ]]>
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DOI: 10.37476/akmen.v21i3.4638
<![CDATA[This type of research is descriptive research with a qualitative approach. The informants in this research were motor vehicle tax payers. The data obtained from the Bapenda UPT Bangkalan office which manages motor vehicle taxation (PKB), with direct services by the Bangkalan Samsat, and of course regarding whether services can be an obstacle or smoothness to tax revenues. to find out regarding the issuance of tax bills, where there are 3 follow-up SPSOs (letter collecting data on motor vehicle tax subjects and objects), late payment of PKB within 14 days. NPP (motor vehicle tax calculation note), late payment of PKB within 1 month. NTP (motor vehicle tax bill note), Late payment of PKB within 2 months. On motor vehicle tax revenue. The data used in this research is data obtained directly from Samsat. From the results of the analysis above, whether implementing service quality and issuing tax bills (STP) is beneficial for the level of tax revenue.]]>
