Article Per Year (5 Year)
p-Index From 2021 - 2026
6.356
P-Index
This Author published in this journals
All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Ilmiah Akuntansi dan Bisnis 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 Accounting Journal of Ibrahimy (AJI) 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

Published : 55 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 55 Documents
Search

 2   3   4   5   6 
PROGRAM MAGANG DALAM MENDORONG EFISIENSI KINERJA DI KANTOR AKUNTAN PUBLIK ABC Sari, Tiffany Dewi Atiiqah; Rohma, Frida Fanani
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.29239

Abstract

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.
The Mediating Effect of Blood Pressure on Budget Allocation and Audit Quality Relationship: An Experimental Investigation Rohma, Frida Fanani; Shofiyah, Indah; Fitriyah, Anik
Indonesian Journal of Auditing and Accounting Vol 2 No 1 (2025): Januari 2025
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v2i1.96

Abstract

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.
The impact of tournament horizon scheme and relative performance information on performance Kusufi, Muhammad Syam; Rohma, Frida Fanani; Muhammad, Erfan
Jurnal Kajian Akuntansi Vol 4 No 1 (2020): JUNI 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i1.3161

Abstract

AbstractThe quality of human resources is one of primary keys to the success of company. Indicators of high-quality human resources can be reflected in improvements in employee performance. Stream of research has examined various efforts to encourage employee performance improvement, one of which is through the optimization of incentive schemes. This study investigates the effect of the tournament scheme horizon and the publication frequency of relative performance information on performance. This study uses an experimental method with a 3 x 2 factorial design between subjects. The horizontal scheme is manipulated into 3 (Hybrid vs. Repeated vs. Grand), while the frequency of publication of relative performance information is manipulated to 2 (high vs. low). The results of this study indicate that the tournament scheme horizon as a basis for monetary incentives is quite effective in driving performance improvement. In contrast, the publication frequency of relative performance information as an effort to compare social conditions and not as a basis for monetary incentives is not strong enough to trigger performance improvements. As a rational economic man, the attempt to pursue incentives can prove to be a trigger for efforts to drive performance improvements that are greater than the pursuit of non-monetary incentives.Keywords: Employee performance; Monetary; Non-monetary; Publication frequency of relative performance information; Tournament.AbstrakKualitas sumber daya manusia merupakan salah satu kunci utama suksesnya perusahaan. Indikator dari tingginya kualitas sumber daya manusia dapat tercermin dari peningkatan kinerja karyawan. Perkembangan penelitian telah mengkaji beragam upaya untuk mendorong peningkatan kinerja karyawan salah satunya melalui optimalisasi skema insentif. Penelitian ini menginvestigasi pengaruh horizon skema turnamen dan frekuensi publikasi informasi kinerja relatif terhadap kinerja. Penelitian ini menggunakan metode eksperimen dengan desain faktorial 3 x 2 antar-subjek. Horizon skema turmanen dimanipulasi menjadi 3 (Hibrida vs. Berganda vs. Tunggal) sementara frekuensi publikasi informasi kinerja relatif dimanipulasi menjadi 2 (tinggi vs. rendah). Hasil penelitian ini menunjukkan bahwa horizon skema turnamen sebagai dasar insentif moneter cukup efektif mendorong peningkatkan kinerja. Sementara frekuensi publikasi informasi kinerja relatif sebagai upaya perbadingan kondisi secara sosial dan tidak sebagai dasar pemberian insentif moneter, tidak cukup kuat memicu peningkatan kinerja. Sebagai manusia ekonomi yang rasional upaya untuk mengejar insentif terbukti dapat menjadi pemicu usaha untuk mendorong peningkatan kinerja yang lebih besar daripada upaya pengejaran insentif non-moneter.Kata kunci: Informasi kinerja relative; Kinerja karyawan; Moneter; Non-moneter; Turnamen
The Analysis Of Process Costing Method: A Case Study In Ultra Micro Business Rohma, Frida Fanani; Elviana Andrian Nova Wahyu, Prasiwi
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 10 No 02 (2022): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2022
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.10.02.1-12

Abstract

The process costing is a crucial factor in assigning production costs to the manufacturing business. Some of the realities that are a problem, especially the micro industry, are the less accurate calculation of process costing methods. This causes the determination of the cost of goods sold to be uncertain which can have an impact on the quality of earnings. The research uses a qualitative method with a case study approach on micro-enterprises that produce Shuttlecocks. This study specifically analyzes the use of the process costing method in determining the cost of production. The results of the analysis show that the Shuttlecocks micro business still makes mistakes in allocating the costs incurred. Owned resource capacity is the main problem of inaccuracy of loading. This has an impact on the component of factory overhead costs to be accurate. Thus, the potential for error in costing and cost control efforts cannot run optimally which can have an impact on long-term profit for the business
Rich or Poor: Experimental Evidence on the Self-Validation Hypothesis and Tax Compliance Behavior Nur Anita; Hutomo Atman Maulana; Frida Fanani Rohma
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to investigate the influence of the self-validation hypothesis on tax compliance, considering whether individual income is high or low. This research uses an experimental method with a 22 factorial design. The participants in the experiment were students of public financial accounting at the Politeknik Negeri Bengkalis. Through the Elaboration Likelihood Model (ELM) theory, this research helps explain why tax messages have different impacts on various groups of people. Interestingly, the research findings indicate that individuals with high incomes are more likely to comply with taxes compared to those with low incomes. To improve tax compliance, the government must design communication strategies tailored to taxpayers' levels of motivation and cognitive capacity.
Co-Authors A Halim 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 Indriani, Sefia Alika 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