Papers by Fatmawati Zahroh
Randang Tana - Jurnal Pengabdian Masyarakat
The socialization aims to provide information about stunting prevention and parenting education t... more The socialization aims to provide information about stunting prevention and parenting education to mothers in Argosari Village, Jabung District, Malang Regency. The observation results show that there are still toddlers who experience stunting. The method of implementing this activity is interactive socialization. This socialization was filled by two KKN students who were in accordance with their fields. Through socialization activities, it is hoped that mothers can understand stunting, how to prevent stunting, routinely attend posyandu, and understand parenting according to the needs of each family.
Journal of management and accounting, Apr 30, 2020
This article describes how to compare tax and zakat law from the perspective of sharia (Islamic l... more This article describes how to compare tax and zakat law from the perspective of sharia (Islamic law) and state (positive law). There are many similarities and differences between this tax and zakat, in terms of both collectors and collectors. According to article 1 of the 2009 KUP Law on taxes and Law No. 23 of 2011 concerning zakat and its management. This article uses the literature study method to compare and describe existing legislation as well as some differences between tax and zakat. With the results and discussion that actually this tax and zakat if synergized will become two very large state revenues so that they can finance state expenditures, but this state expenditure will be divided into routine expenditures and expenditures for people who are unable to meet the obligations of a muzakki (compulsory zakat) to mustahik (recipient of zakat). If synergized like that, the amil zakat and the government must be observant in differentiating these expenditures to be channeled to those who are entitled to and expenditures as appropriate for the State Budget.
One of the roles of the board of directors is to provide advice on policies and strategies to man... more One of the roles of the board of directors is to provide advice on policies and strategies to management. This advice requires intellectual ability inherent in the board of commissioners, one of them is social capital. The study aims to determine the effect of social capital on the role of giving advice and counseling, as well as its impact on company performance. The population used is companies listed on the Indonesia Stock Exchange for the period 2008-2015. Based on purposive sampling, 150 observations are obtained. The hypothesis is tested using path analysis. This study provides evidence that social capital influences the role of advising, the role of advising influences the company performance; social capital does not directly affect the company's performance; and the role of advising mediates the influence of social capital on company performance. The results of this study indicate that the role of advising is needed in improving the company.
E-Jurnal Akuntansi, Oct 8, 2022
Kegagalan dalam menyediakan informasi penting seperti laporan keuangan dapat menimbulkan kerugian... more Kegagalan dalam menyediakan informasi penting seperti laporan keuangan dapat menimbulkan kerugian bagi berbagai pihak yang berkepentingan. Penelitian membahas mengenai faktor-faktor apa saja yang dapat mempengaruhi niat seorang akuntan dalam melakukan tindakan whistleblowing. Penelitian menggunakan metode kuantitatif dengan menyebarkan kuesioner kepada 40 pegawai kantor akuntan publik di Malang. Penganalisisan data menggunakan IBM SPSS 26 dengan menggunakan analisis regresi linear berganda. Hasil analisis menunjukan kontrol perilaku dan komitmen profesional tidak berpengaruh terhadap niat seorang akuntan untuk melakukan tindakan whistleblowing. Sedangkan religiusitas berpengaruh positif dan signifikan terhadap niat seorang akuntan untuk melakukan tindakan whistleblowing.
E-Jurnal Akuntansi
Failure to provide important information such as financial statements can cause harm to various i... more Failure to provide important information such as financial statements can cause harm to various interested parties. The study discusses what factors can affect an accountant's intention to take whistleblowing actions. The study used quantitative methods by distributing questionnaires to 40 employees of a public accounting firm in Malang. Data analysis using IBM SPSS 26 using multiple linear regression analysis. The results of the analysis show that behavioral control and professional commitment have no effect on an accountant's intention to take whistleblowing actions. While religiosity has a positive and significant effect on an accountant's intention to take whistleblowing actions. Keywords: Behavioural Control; Professional Commitment; Religiosity; Whistleblowing.
J-MACC : Journal of Management and Accounting, 2020
This article describes how to compare tax and zakat law from the perspective of sharia (Islamic l... more This article describes how to compare tax and zakat law from the perspective of sharia (Islamic law) and state (positive law). There are many similarities and differences between this tax and zakat, in terms of both collectors and collectors. According to article 1 of the 2009 KUP Law on taxes and Law No. 23 of 2011 concerning zakat and its management. This article uses the literature study method to compare and describe existing legislation as well as some differences between tax and zakat. With the results and discussion that actually this tax and zakat if synergized will become two very large state revenues so that they can finance state expenditures, but this state expenditure will be divided into routine expenditures and expenditures for people who are unable to meet the obligations of a muzakki (compulsory zakat) to mustahik (recipient of zakat). If synergized like that, the amil zakat and the government must be observant in differentiating these expenditures to be channeled t...
Quality - Access to Success, 2021
This study aims to determine whether the level of wealth, dependence, and leverage affects financ... more This study aims to determine whether the level of wealth, dependence, and leverage affects financial performance. The research was conducted covering the variable level of regional wealth including local revenue, the variable level of regional dependence with the center covering general allocation funds, leverage variables including debt to equity, while the variable regional financial performance includes efficiency ratios. The research was conducted with a quantitative approach. The research sample was collected using a saturated sampling technique approach. The research sample was conducted in 4 districts, namely, Kuningan, Majalengka, Indramayu, and Cirebon, from data on the level of regional wealth in the form of general allocation funds and income for each region in 2014-2018 with 20 observations. The analysis test is performed by panel data analysis using the OLS (Ordinary Least Square) method through the eviews approach. The results of the study indicate that the level of regional assets has a positive and significant effect on regional financial performance, the variable level of regional dependence on the central government has a negative and significant effect on regional financial performance, the leverage variable does not have a significant effect on regional financial performance.
Proceedings of the 3rd International Conference on Accounting, Management and Economics 2018 (ICAME 2018), 2019
One of the roles of the board of directors is to provide advice on policies and strategies to man... more One of the roles of the board of directors is to provide advice on policies and strategies to management. This advice requires intellectual ability inherent in the board of commissioners, one of them is social capital. The study aims to determine the effect of social capital on the role of giving advice and counseling, as well as its impact on company performance. The population used is companies listed on the Indonesia Stock Exchange for the period 2008-2015. Based on purposive sampling, 150 observations are obtained. The hypothesis is tested using path analysis. This study provides evidence that social capital influences the role of advising, the role of advising influences the company performance; social capital does not directly affect the company's performance; and the role of advising mediates the influence of social capital on company performance. The results of this study indicate that the role of advising is needed in improving the company.
The present study aims at examining the effect of audit quality measured by auditor switch on fir... more The present study aims at examining the effect of audit quality measured by auditor switch on firm value and earnings persistence. The present study was conducted on public service companies which were listed on Indonesian Stock Exchange in 2010 – 2015, with 82 sample companies. The data was obtained through secondary data from Indonesian capital market directory and simple regression analysis for the data analysis.The result indicates that auditor quality has significant effect on firm value. The quality of an auditor has significant effect on earnings persistence. The Study limitation in term of the coefficient of determination because the independent variable of auditor quality is not the only one that can affect the firm value and earnings persistence. Therefore, it is suggested for futher research to add another independent variable in the future.
This research examines the effect between gender on student achievement in SMK PGRI Turen Malang ... more This research examines the effect between gender on student achievement in SMK PGRI Turen Malang which motivation to choose the school as intervening variabel. Samples of this researh are 100 students consist of 50 female students and 50 male students. Sampling methode was done by purposive sampling. The results showed that: (1) gender have significant direct effect on student achievement; (2) gender have no significant direct effect on motivation to choose the school; (3) motivation to choose the school have no significant effect on student achievement; (5) and there are no significant effect between gender on student achievement which motivation to choose the school as intervening variable.
Journal of Education and Learning (EduLearn), 2018
A textbook is the main source of learning in many universities, yet there are only a few studies ... more A textbook is the main source of learning in many universities, yet there are only a few studies which specifically evaluate accounting textbook. This research aimed to evaluate the accounting textbooks used in some Indonesian universities and is expected to provide recommendations of accounting textbooks which are potential to develop students’ critical thinking ability. This study was a content analysis. The analysis was based on the Bloom’s taxonomy as well as the indicators of contextual representation intensity level. The results demonstrated that critical thinking receives little attention, either in the components of learning objectives, practice exercises or the materials/main content. Accounting textbook written by foreign authors seems to have higher quality than those written by local authors. It is suggested that the accounting academicians in Indonesia collaborate with accounting practitioners to develop a better quality textbook by adapting the superiorities of textboo...
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Papers by Fatmawati Zahroh