Articles
<![CDATA[Differential Analysis in Ultra Micro Business: The role of Activity Based Costing ]]>
<![CDATA[Rohma, Frida Fanani]]>;
<![CDATA[Bullah, Habi]]>;
<![CDATA[Chamalinda, Khy'sh Nusri Leapatra]]>;
<![CDATA[Zulfatillah, Auliya]]>
<![CDATA[ Journal of Sharia Economics, Banking and Accounting Vol 2, No 2: 2025 ]]>
Publisher : <![CDATA[STAI Nurul Islam Mojokerto ]]>
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DOI: 10.52620/jseba.v2i2.179
<![CDATA[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.]]>
<![CDATA[Upaya Sinkronisasi Kinerja Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) dengan Program Magang Industri Guna Mendorong Efisiensi Kinerja ]]>
<![CDATA[ROSYIDAH, Umi Fatimatur]]>;
<![CDATA[ZUNIATIN, Hanifah]]>;
<![CDATA[ROHMA, Frida Fanani]]>
<![CDATA[ Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2023): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2023) ]]>
Publisher : <![CDATA[Indonesia Strategic Sustainability ]]>
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DOI: 10.38142/ahjpm.v2i2.642
<![CDATA[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.]]>
<![CDATA[Efek Moderasi Masa Perikatan Audit Pada Hubungan Fee Audit dan Kualitas Audit: Uji Peran Perilaku Oportunistik ]]>
<![CDATA[Rohma, Frida Fanani]]>;
<![CDATA[Shofiyah, Indah]]>
<![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 Effect of Prepayment Contract Frames and Feedback on Budgetary Slack: An Experimental Investigation ]]>
<![CDATA[Rohma, Frida Fanani]]>;
<![CDATA[Anita, Nur]]>
<![CDATA[ Journal of Indonesian Economy and Business Vol 39 No 1 (2024): January ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Gadjah Mada ]]>
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DOI: 10.22146/jieb.v39i1.5754
<![CDATA[Introduction/Main Objectives: This research investigates the effect of prepayment contract frames and feedback incentives in mitigating budgetary slack. Background Problems: Clawback is an incentive scheme based on the endowment concept that has recently drawn researchers’ concerns. The literature suggests emphasizing the endowment and loss aversion concepts. This research examines these two concepts with one test model. Novelty: This research presents the preliminary manipulation role of hybrid clawback as one of the prepayment contract frames that are smoother and without penalty provisions. This study also examines the interaction between the concept of endowment and loss aversion in one test model. Research Methods: This research applied a field experiment with a 3 × 2 between-subject design. Finding/Results: This research found that prepayment contract frames require motivation from an adequate formal control system through frequent feedback to mitigate the slack. The findings prove that the capability of prepayment contract frames to minimize slack would be more effective after the frequency of the feedback has been moderated. Conclusion: The hybrid clawback could be a smoother alternative compensation scheme that is just as effective as a simple clawback, but without any penalty provisions. The effectiveness of a low feedback frequency could be increased to equal the efficacy of a high feedback frequency when assisted by prepayment contract frames.]]>
<![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[Rosyidah, Umi Fatimatur]]>;
<![CDATA[Zuniatin, Hanifah]]>;
<![CDATA[Rohma, Frida Fanani]]>
<![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 Shift Analysis in Transparency and Accountability Degrees on Regional Financial Management ]]>
<![CDATA[Rohma, Frida Fanani]]>
<![CDATA[ Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 5, No. 1, Juni 2024 ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/iakp.v5i1, Juni.3938
<![CDATA[Accrual-based accounting is an attempt by the International Public Sector Accounting Standards Board (IPSASB) to increase transparency and accountability. As it develops, the ability of accrual-based accounting to increase transparency and accountability is still questionable. This research uses a literature review under charting the field technique analysis of the evolution of transparency and accountability transition of the accrual basis application from the perspective of costs and benefits. The study shows that the gap between conceptual framework and empirical research indicates the non-optimal accrual-based accounting in promoting transparency and accountability. The development of accrual-based accounting is in line with increased transparency and accountability; however, it is followed by earnings management practices that still need to be considered. Therefore, primary usage must be improved by improving an adequate audit system.Keywords: Accountability, Accrual Based Accounting, Earnings Management, Financial Statements, Transparency]]>
<![CDATA[The Implementation of Differential Analysis in Ultra-Micro Manufacturing Business ]]>
<![CDATA[Rohma, Frida Fanani]]>;
<![CDATA[Febrianti, Andin Vivian]]>
<![CDATA[ Best Journal of Administration and Management Vol 1 No 2 (2022): Best Journal of Administration and Management ]]>
Publisher : <![CDATA[International Publisher ]]>
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DOI: 10.56403/bejam.v1i2.43
<![CDATA[This research aims to investigate the implementation of differential analysis in ultra-micro manufacturing businesses. The literature shows the role of differential analysis in cost allocation decisions. Consideration of costs and benefits to be gained becomes the main focus when conducting differential analysis. This research was conducted with a qualitative method. This research shows that management has not applied differential analysis in calculating the cost of goods manufactured for special orders. The differential analysis plays an important role especially in the decision-making to accept or reject special orders. This research shows that the proposed alternatives can accept special orders as long as the production capacity is adequate. The research findings indicate that based on the results of the differential analysis, management should choose an alternative to buying raw materials because it is more profitable than producing them yourself. Managers should start applying differential cost analysis so that special orders can be used as an alternative to increasing company profits.]]>
<![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[What Determine Performance of Financial Accounting Lecturers? An Experimental Study in Indonesian Higher Education Institutions ]]>
<![CDATA[Warsono-bin-Hardono, Sony]]>;
<![CDATA[Pranesti, Arin]]>;
<![CDATA[Rohma, Frida Fanani]]>;
<![CDATA[Priambodo, Devandani Ken]]>
<![CDATA[ Jurnal Dinamika Akuntansi dan Bisnis Vol 6, No 2 (2019): September 2019 ]]>
Publisher : <![CDATA[Accounting Departement Economics and Business Faculty Syiah Kuala University ]]>
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DOI: 10.24815/jdab.v6i2.13961
<![CDATA[This study investigates the determinants of performance of financial accounting lecturers and instructors in Indonesia. The factors analyzed are competence, rigor, and thoroughness. The data was collected through experiment involving 110 instructors who are lecturers and instructors from universities, colleges, and polytechnic institutions in Indonesia. The participants were invited to the experiemental activity conducted in September 2016. The results show that competence, rigor, and thoroughness have positive effects on the performance of accounting instructors. The findings also confirm that competence, rigor, and thoroughness are the main qualities they must possess to perform optimally in their duties]]>
<![CDATA[Whistleblowing Phenomenon: Exploration of Instrumental Climate and Organizational Commitment Aspects ]]>
<![CDATA[Rohma, Frida Fanani]]>;
<![CDATA[Fatiha, Aliya Tiara]]>;
<![CDATA[Arianti, Livia]]>;
<![CDATA[Fadhilah, Nur]]>
<![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.]]>
