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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen 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 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

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The Moderating Effect of Authentic Leadership on Social Pressure and Budgetary Slack Relationship: An Experimental Investigation Fatiha, Aliya Tiara; Rohma, Frida Fanani; Kurniawan, Fitri Ahmad
Journal of Leadership in Organizations Vol 7, No 1 (2025): Journal of Leadership in Organizations
Publisher : Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jlo.97282

Abstract

Introduction/Main Objectives: This research investigates the moderating effect of authentic leadership on social pressure and budgetary slack. Background Problems: Social pressure is an essential element that influences individual behavior in the organization. The concept of social pressure in the organization emphasizes obedience and peer pressure. However, the stream of research tends to examine obedience and peer pressure separately. Novelty: This research examines the differences between obedience pressure and peer pressure in a testing model by considering the moderating effect of authentic leadership. Research Methods: This study employs an experimental approach with a 2x2 factorial design between subjects involving 100 accounting students. Social pressure was manipulated into two conditions: obedience vs. peer. Authentic leadership is categorized into two categories, namely high vs low. Findings/Results: This research found that the creation of budgetary slack occurs for personal interests and regardless of the level of hierarchy in the work environment. This research found that consistent implementation of authentic leadership can reduce the occurrence of budgetary slack. These findings prove that authentic leadership is able to minimize the adverse consequence of social pressure on budgetary slack. Conclusion: This research shows that management can use authentic leadership as an alternative strategy to encourage a more effective budgeting process.
The Moderating Effect of Proactive Personality On Role Ambiguity And User Satisfaction: An Experimental Under Technostress Condition Rohma, Frida Fanani; Zakiyah, Rahayu Dewi
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.17028

Abstract

Abstract: 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.
Peningkatan Keterampilan Pencatatan Terdigitalisasi Melalui Pendampingan Pencatatan Keuangan Berbasis Aplikasi pada Kelompok Penggerak Usaha Mikro Kecil Menengah Gymnastiar, Muhammad; Junaedi, Abdus Salam; Zainuri, Muhammad; Putri, Rizka Rahmana; Pramithasari, Febi Ayu; Rohma, Frida Fanani
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 7 No 1 (2025): Edisi Maret
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/kuat.v7i1.2584

Abstract

Usaha Mikro Kecil Menengah (UMKM) merupakan salah satu sektor penggerak ekonomi di Indonesia. Perkembangan teknologi yang semakin massif mendorong seluruh aspek untuk menggunakan teknologi informasi. Pencatatan keuangan terdigitalisasi dinilai lebih efektif dan efisien dalam mendorong pengelolaan keuangan daripada manual. Namun, salah satu kekurangan pada pelaku UMKM yaitu lemahnya pengetahuan dan pemahaman mengenai pencatatan dan penyusunan laporan keuangan. Dengan demikian, pengabdian Masyarakat ini dilakukan dalam bentuk pendampingan pencatatan keuangan pada kelompok penggerak UMKM di Desa Durbuk, Kecamatan Pademawu, Kabupaten Pamekasan. Kegiatan pengabdian kepada Masyarakat ini merupakan hibah pengabdian Lembaga Penelitian dan Pengabdian Masyarakat yang terintegrasi dengan kegiatan KKNT (Kuliah Kerja Nyata Tematik) yang dilaksanakan selama bulan Agustus hingga November 2023. Pendampingan pencatatan keuangan menggunakan aplikasi “catatan keuangan” dilakukan secara intensif melibatkan seluruh penggerak UMKM yang ada di desa Durbuk, Kecamatan Pademawu, Kabupaten Pamekasan. Pendampingan dilaksanakan dengan melalui tahapan terintegrasi dan mandiri. Pendampingan terintegrasi dilaksanakan melalui pemberian literasi pencatatan keuangan terdigitalisasi. Pendampingan mandiri dan intensif dilakukan pada masing-masing UMKM untuk menggunakan aplikasi catatan keuangan. Selama kurun waktu 3 bulan UMKM mampu melakukan pencatatan keuangan secara mandiri. Penggerak UMKM menguasai seluruh fitur pada aplikasi dan mampu menginterpretasikan hasil pencatatan keuangan yang dihasilkan. Penggunaan aplikasi pencatatan keuangan membantu UMKM mengetahui prediksi peningkatan pengeluaran atau penerimaan yang kurang stabil sehingga dapat melakukan pengendalian lebih awal.
THE DOUBLE-EDGED EFFECT OF CORPORATE GOVERNANCE: THE INTERACTION OF MANAGERIAL ABILITY AND CORPORATE GOVERNANCE REDUCES SUSTAINABILITY REPORTING Yusuf, Dieza Risqi Ardila; Rohma, Frida Fanani
Berkala Akuntansi dan Keuangan Indonesia Vol. 10 No. 1 (2025): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v10i1.55272

Abstract

This research aims to investigate the interaction effect of governance on the relationship between managerial ability and sustainability reporting in the banking industry in Indonesia. A green economy with social, environmental, and sustainability aspects is a substantial issue that is considered to have an impact on capital markets and foreign investment. Banking has a significant role in green financing to maintain environmental and financial stability. Thus, sustainable reporting is crucial for stakeholders as a sustainable green economy develops. This research uses quantitative methods involving banking data in Indonesia listed on the Indonesia Stock Exchange. The results of this research show that managerial ability can encourage sustainability reporting. Interestingly, the findings of this study show that corporate governance reduces the influence of managerial ability on sustainability reporting. Thus, the existence of good working principles does not mean that it can prevent individuals from rationalizing opportunistic actions. An organized instrumental climate in a governance system can be a double-edged sword that encourages individuals to optimize group interests by minimizing information disclosure to reduce disclosure costs.
The effectiveness of behavioral knowledge sharing and self -efficacy on management accountant productivity: The role of stewardship theory Rohma, Frida Fanani; Anita, Nur
Review of Management, Accounting, and Business Studies Vol. 6 No. 1 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v6i1.6064

Abstract

This research aims to investigate the effectiveness of knowledge-sharing behavior and self-efficacy in enhancingthe productivity of management accountants. Management accountants hold a vital position in organizations asthey are responsible for managing, analyzing, and reporting both financial and non-financial information tosupport strategic decision-making. Therefore, understanding the specific factors that influence their productivityis essential. This study adopts a quantitative research method with a survey approach, involving managementaccountants from various private sector organizations across Indonesia as respondents. The research findingsdemonstrate that knowledge-sharing behavior significantly contributes to improving management accountants’productivity by fostering collaboration, learning, and innovation. Furthermore, self-efficacy emerges as a criticalfactor, functioning as an internal driver that enhances motivation and work performance through stronger selfregulation. This study extends previous research by focusing explicitly on management accountants, whose uniqueresponsibilities and performance dynamics are often overlooked in broader performance studies, thereby offeringvaluable insights into both theory and practice.
Pembebasan Sanksi Pajak Dan Kesadaran Pembayaran Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Istianah, Istianah; Rohma, Frida Fanani
JEMAP Vol 8, No 1: April 2025
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v8i1.11924

Abstract

The aim of this research is to find out whether exemption from tax sansction and awareness of tax payments affect motor vehicle taxpayer compliance in the Bangkalan Samsat using descriptive qualitative methods whit secondary data obtained directly from the Bangkalan Samsat. The resultof the research show that there is a negative influence of exemption from tax sanctions and awareness of tax payments on mandatory motor vehicle compliance. Suggestions for future reseaechers could be touse a questionnaire to better understand the responses of each taxpayer who made payments and also those who did not make payments.
Peran Kapabilitas Dinamis dan Kepemimpinan Transformasional Dalam Meningkatkan Kinerja UMKM Halal di Madura Fitriyah, Anik; Rohma, Frida Fanani; Kurniawan, Fitri Ahmad
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 13 No 01 (2025): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2025
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.13.01.20-39

Abstract

This research aims to examine the influence of profitability, tax incentives, leverage, capital intensity on accounting conservatism in basic materials sector companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022.The sample in this study used a purposive sampling method and obtained 38 samples of companies registered in the 2020-2022 period. The analytical method used is a quantitative method using multiple linear regression analysis and using SPSS 26 software. This research uses secondary data in the form of annual reports obtained from the websites of each company and the official BEI website. The profitability variable has a negative effect, tax incentives and leverage have a positive effect, capital intensity has no effect. It is hoped that future researchers can expand the scope of research by adding other variables in the hope that research results can be more accurate.
The Effect of Family Ownership Concentration and Sustainability Reporting: Does Corporate Governance Matter? Rohma, Frida Fanani; Bullah, Habi; Chamalinda , Khy’sh Nusri Leapatra; Zulfatillah, Auliya
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 14 No. 2 (2025): Nominal September 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v14i2.87872

Abstract

This research investigates the effect of family ownership concentration and sustainability reporting. Besides, this study also identifies the moderating role of corporate governance on the relationship between those two variables. This study uses a quantitative method using banking industry data listed on the Indonesia Stock Exchange with a total sample during the observation period of 65 data. The existence of special provisions regarding sustainable disclosure makes the banking industry quite representative to be used as a research sample. The results of the study show that the family ownership structure tends to minimize sustainable reporting. Interestingly, most industries in Indonesia are dominated by families, which has the potential to become one of the barriers to foreign investment. The findings of this study indicate that the existence of corporate governance can weaken the influence of family ownership concentration on sustainable reporting. The existence of good governance can be a filter for the negative impact of the concentration of family ownership on sustainable reporting. Keywords: Ownership Structure, Governance, Sustainability Reporting, Families, Opacity  ABSTRAK Penelitian ini mengkaji pengaruh konsentrasi kepemilikan keluarga terhadap pelaporan keberlanjutan. Selain itu, penelitian ini juga mengidentifikasi peran moderasi tata kelola perusahaan terhadap hubungan kedua variabel tersebut. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data industri perbankan yang terdaftar di Bursa Efek Indonesia with a total sample during the observation period of 65 data. Adanya ketentuan khusus mengenai pengungkapan berkelanjutan menjadikan industri perbankan cukup representatif untuk dijadikan sampel penelitian. Hasil penelitian menunjukkan bahwa struktur kepemilikan keluarga cenderung meminimalisir pelaporan berkelanjutan. Menariknya, sebagian besar industri di Indonesia didominasi oleh keluarga, yang berpotensi menjadi salah satu hambatan investasi asing. Temuan penelitian ini menunjukkan bahwa keberadaan tata kelola perusahaan dapat memperlemah pengaruh konsentrasi kepemilikan keluarga terhadap pelaporan berkelanjutan. Keberadaan tata kelola yang baik dapat menjadi penyaring dampak negatif konsentrasi kepemilikan keluarga terhadap pelaporan berkelanjutan. Kata Kunci: Struktur Kepemilikan, Tata kelola, Pelaporan Berkelanjutan, Keluarga, Ketertutupan
Differential Analysis in Ultra Micro Business: The role of Activity Based Costing Rohma, Frida Fanani; Bullah, Habi; Chamalinda, Khy'sh Nusri Leapatra; Zulfatillah, Auliya
Journal of Sharia Economics, Banking and Accounting Vol 2, No 2: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v2i2.179

Abstract

Production costs are a part of determining the cost of goods that can affect the amount of profit generated by the company. The development of research is still limited to an effort to consider several traditional counting techniques, differential analysis and Activity Based Costing (ABC) separately. This study seeks to explore the role of differential analysis using the Activity Based Costing (ABC) method in the simultaneous analysis mechanism. This study uses a qualitative method. This research uses Ultra Micro Based on initial observations, it is shown that the understanding of the management of cost information is still very limited. Thus, an exploration was carried out by facilitating the preparation of a differential analysis by elaborating activity-based costing in the system for determining the cost of production. The results showed that the application of differential costs as the basis for making special orders decisions was to add up all production costs, variable costs and fixed costs. The profit obtained is greater than the profit obtained without a special order and the best alternative used by the company in making decisions is receiving from customers.
Upaya Sinkronisasi Kinerja Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) dengan Program Magang Industri Guna Mendorong Efisiensi Kinerja ROSYIDAH, Umi Fatimatur; ZUNIATIN, Hanifah; ROHMA, Frida Fanani
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.
Co-Authors 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 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