Articles
<![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[Efek Moderasi Masa Perikatan Audit Pada Hubungan Fee Audit dan Kualitas Audit: Uji Peran Perilaku Oportunistik ]]>
<![CDATA[Frida Fanani Rohma]]>;
<![CDATA[Indah Shofiyah]]>
<![CDATA[ Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 2 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/jia.v2i2.9816
<![CDATA[Based on the agency perspective, the individual is a rational economic man who seeks to optimize his personal interests. Optimization of personal interests along with opportunistic behavior has the potential to reduce audit quality. The aim of this study is to investigate the interaction effect of audit tenure on the audit fees and audit quality relationship. This study uses a quantitative method involving financial companies listed on the Indonesia Stock Exchange as a research sample. The literature is still limited in considering the positive impact of fees and audit tenure on audit quality. However, based on an agency perspective, this study shows that the existence of individual opportunistic behavior is the fundamental reason that aspects of the fee and audit engagement period have the potential to reduce audit quality. The findings of this study also indicate that the audit tenure moderates the effect of audit fees on audit quality. This research contributes to the audit quality literature that audit fees and engagement tenure can be two sword because apart from being able to improve audit quality, in the long term it has the potential to reduce audit 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.]]>
<![CDATA[THE ANALYSIS OF PROVIDING INCENTIVES ON ISLAMIC HOLIDAYS IN MICRO, SMALL AND MEDIUM ENTERPRISES: DO EXTRA-ROLE BEHAVIOR MATTER? ]]>
<![CDATA[Indriani, Sefia Alika]]>;
<![CDATA[Rohma, Frida Fanani]]>;
<![CDATA[Halim, Abdul]]>
<![CDATA[ Accounting Journal of Ibrahimy (AJI) Vol 2 No 2 (2024): Oktober ]]>
Publisher : <![CDATA[Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo ]]>
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DOI: 10.35316/aji.v2i2.4807
<![CDATA[Incentives are considered one of the main factors to encourage individual work motivation. Providing both the monetary amount and the timing of incentives is within the full authority of the business owner without any binding or fixed-time obligations. This research uses a qualitative method involving Micro, Small and Medium Enterprises (MSMEs) that produce garments as the research site. The findings of this research indicate that incentives specifically given on Islamic holidays have a crucial impact on increasing the activation of work motivation, which impacts overall organizational performance to encourage the creation of goal alignment. Providing incentives to Islamic majors is more than just encouraging performance because the monetary incentives given on Islamic holidays are not only interpreted as monetary incentives for rational economic people. Moreover, giving during Islamic holidays is seen as a manifestation of tolerance, which has a more crucial impact on efforts to optimize extra-role behaviour, thereby encouraging increased performance.]]>
<![CDATA[The Moderating Effect of Loyalty on Incentive Schemes and Budgetary Slack Relationship: An Experimental Investigation ]]>
<![CDATA[Rohma, Frida Fanani]]>;
<![CDATA[Novitasari, Inge]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 26, No 2 (2023): IJAR May - August 2023 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.690
<![CDATA[This study examines the causal relationship between incentives scheme (subjective vs. objective) on budgetary slack. Besides, this study also identifies the moderating role of loyalty on the relationship between those two variables. This study used a 2 × 2 between-subjects laboratory experiment with 102 accounting undergraduate students as the subjects. Incentive schemes were manipulated into two types (subjective and objective), and loyalty was categorized into two (high and low). The results show that Budgetary slack tends to be higher under the subjective incentives scheme than the objective one. Also, loyalty negatively influences budgetary slack. Loyalty reduces the negative effect of incentives scheme and budgetary slack relationship. Individuals' loyalty, as one of the internal factors that encourage positive individual behavior, will result in lower slack even though they are faced with conditions that are not as desired.]]>
<![CDATA[The Moderating Effect of Authentic Leadership on Social Pressure and Budgetary Slack Relationship: An Experimental Investigation ]]>
<![CDATA[Fatiha, Aliya Tiara]]>;
<![CDATA[Rohma, Frida Fanani]]>;
<![CDATA[Kurniawan, Fitri Ahmad]]>
<![CDATA[ Journal of Leadership in Organizations Vol 7, No 1 (2025): Journal of Leadership in Organizations ]]>
Publisher : <![CDATA[Universitas Gadjah Mada ]]>
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DOI: 10.22146/jlo.97282
<![CDATA[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.]]>
<![CDATA[The Mediating Effect of Blood Pressure on Budget Allocation and Audit Quality Relationship: An Experimental Investigation ]]>
<![CDATA[Frida Fanani Rohma]]>;
<![CDATA[Indah Shofiyah]]>;
<![CDATA[Anik Fitriyah]]>
<![CDATA[ Indonesian Journal of Auditing and Accounting Vol 2 No 1 (2025): Januari 2025 ]]>
Publisher : <![CDATA[IAPI ]]>
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DOI: 10.71188/ijaa.v2i1.96
<![CDATA[This study investigates the mediation effects of blood pressure on budget allocation and audit quality relationships. Not being able to ignore the allocation guide that contains time, resources, and cost allocation during the auditing process can cause stress. It can reduce the physiological (e.g., blood pressure) as well as the cognitive abilities that reduce performance. This research uses social laboratory experiments. Budget allocation manipulates into three conditions (specified, partial, and unspecified). Blood pressure was categorized into three levels (high, normal, and low), and audit quality was measured during the experiment. The result of two regression model equations shows that budget allocation influences blood pressure, and a correlation between blood pressure and audit quality was found. This research employed a construal-level perspective and found that blood pressure partially mediates budget allocation on audit quality relationships. The existence of budget allocation increases low-level construal and becomes a trigger that affects blood pressure; changes in blood pressure from normal levels indicate the condition of the circulation of blood pressure in the way of blood supply to the brain is not optimal, thus affecting the individual abilities, and audit quality.]]>
