Articles
<![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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (121.701 KB)
|
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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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[PROGRAM MAGANG DALAM MENDORONG EFISIENSI KINERJA DI KANTOR AKUNTAN PUBLIK ABC ]]>
<![CDATA[Sari, Tiffany Dewi Atiiqah]]>;
<![CDATA[Rohma, Frida Fanani]]>
<![CDATA[ Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024 ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31004/cdj.v5i3.29239
<![CDATA[Kantor akuntan publik (KAP) adalah sebuah organisasi yang bergerak dibidang jasa yaitu berupa jasa audit. KAP ini memanfaatkan program magang untuk meningkatkan efisiensi kinerja dan operasional di kantor tersebut, sehingga dapat meningkatkan pelayanan kepada klien, mengurangi beban kerja staf tetap, dan mengalokasikan sumber daya secara lebih efisien dengan melibatkan mahasiswa magang. Metode yang digunakan dalam pengabdian melalui program magang ini adalah melalui sinergi antara program magang di kantor akuntan publik yang mencakup aktivitas hasil kegiatan dapat meningkatkan efisiensi kinerja dalam bentuk double cat aktivitas sehingga hasil audit lebih efektif. Menggunakan Hasil dari program magang ini menunjukkan bahwa program magang dapat membantu mahasiswa menyelesaikan tugas administratif dan teknis serta meningkatkan keterampilan praktik. Dengan demikian, program magang di Kantor Akuntan Publik terbukti efektif dalam meningkatkan efisiensi kinerja dan memberikan manfaat yang signifikan bagi kedua belah pihak, yaitu perusahaan dan peserta magang.]]>
<![CDATA[The Mediating Effect of Blood Pressure on Budget Allocation and Audit Quality Relationship: An Experimental Investigation ]]>
<![CDATA[Rohma, Frida Fanani]]>;
<![CDATA[Shofiyah, Indah]]>;
<![CDATA[Fitriyah, Anik]]>
<![CDATA[ Indonesian Journal of Auditing and Accounting Vol 2 No 1 (2025): Januari 2025 ]]>
Publisher : <![CDATA[IAPI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
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.]]>
