Fityan Izza Noor Abidin
Muhammadiyah University of Sidoarjo, Indonesia

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

ASSESSMENT OF THE IMPLEMENTATION OF THE RAW MATERIAL INVENTORY ACCOUNTING INFORMATION SYSTEM TO IMPROVE INTERNAL CONTROL EFFECTIVENESS AT PT. DIC GRAPHICS INDONESIA (MOJOKERTO PLANT) Fendy Mulyo Galih Gumilang; Fityan Izza Noor Abidin
International Journal of Business, Law and Political Science Vol. 2 No. 11 (2025): International Journal of Business, Law and Political Science
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v2i11.363

Abstract

Objective: The purpose of this study is to determine the application of the raw material inventory accounting information system and internal control of the raw material inventory accounting system at PT. DIC Graphics Indonesia (Plant Mojokerto). Method: The research method used is qualitative. The population was taken from PT. DIC Graphics Indonesia (Plant Mojokerto) located on Jalan Mandek, Kutogirang, Ngoro District, Mojokerto Regency, East Java. Sampling using purposive sampling technique. The data source was obtained from the interview process which was conducted directly to the PPIC informant Mr. Ridho, the warehouse head Mr. Iwan and the warehouse admin Mr. Bagus, and other data sources in the form of archive sources obtained from data at PT. DIC Graphics Indonesia (Plant Mojokerto) as complementary secondary data. Data analysis is a planned procedure in collecting, organizing, interpreting, and interpreting data that has been combined in order to interpret the given phenomenon or make decisions based on empirical evidence. This technique has 3 steps, (1) data reduction, (2) presenting data, and (3) Verification (Drawing Conclusions). Result: The results of the study on the implementation of the raw material inventory accounting information system at PT. DIC Graphics Indonesia (Mojokerto Plant) have carried out the procedures as determined by the company and include: identifying each type of raw material used in the production process, recording the entry and exit of raw materials from the inventory warehouse using a computerized system and the implementation of the raw material inventory accounting system at PT. DIC Graphics Indonesia (Mojokerto Plant) has been proven to improve the company's internal control. Novelty: The study highlights the improvement in internal control through the implementation of a computerized raw material inventory accounting information system at PT. DIC Graphics Indonesia (Mojokerto Plant).
THE INFLUENCE OF FINANCIAL LITERACY, HEDONISME LIFESTYLE, AND FINANCIAL SELF EFFICACY ON FINANCIAL BEHAVIOR Suryanti; Fityan Izza Noor Abidin
International Journal of Business, Law and Political Science Vol. 2 No. 12 (2025): International Journal of Business, Law and Political Science
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v2i12.369

Abstract

Objective: This research was carried out with the aim of finding out the influence of financial literacy on financial behavior, to find out the influence of a hedonistic lifestyle on financial behavior, and to find out the influence of financial self-efficacy on financial behavior. Method: This research method uses quantitative, data collection is carried out by distributing questionnaires via Google Form, and the sampling technique used is purposive sampling. Result: The results of this research show that there is a significant influence between Financial Literacy and Financial Behavior, there is a significant influence between the Hedonistic Lifestyle and Financial Behavior, and there is a significant influence between Financial Self-Efficacy and Financial Behavior. Novelty: This study highlights the combined impact of financial literacy, hedonistic lifestyle, and financial self-efficacy on financial behavior.
FRAUD PENTAGON IN DETECTING FINANCIAL STATEMENT FRAUD Fityan Izza Noor Abidin; Riza Arista Firana; Sarwenda Biduri
International Journal of Economic Integration and Regional Competitiveness Vol. 2 No. 2 (2025): International Journal of Economic Integration and Regional Competitiveness
Publisher : Antis Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v2i2.324

Abstract

Objective: This study aims to analyze the influence of the fraud pentagon elements on financial statement fraud in manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2016–2020 period. Method: A quantitative approach was employed using secondary data derived from company annual reports. The sample consisted of 12 companies selected through purposive sampling, resulting in 60 firm-year observations. Results: The findings reveal that the elements of pressure, opportunity, rationalization, competence, and dualism position significantly affect the likelihood of financial statement fraud. In contrast, the frequency of CEO photographs in annual reports was found to have no significant impact. Novelty: This study highlights the critical role of dualism in leadership positions as a contributing factor to fraudulent reporting, offering new insights into corporate governance concerns specific to the Indonesian context. These results underscore the necessity for strengthened monitoring mechanisms and enhanced governance to reduce the risk of fraudulent financial reporting and support the integrity of financial disclosures.
THE INFLUENCE OF EFFECTIVENESS, SECURITY AND LIFESTYLE ON STUDENT INTEREST IN TRANSACTIONS USING THE QUICK RESPONSE CODE INDONESIAN STANDARD (QRIS) Nazila Nur Aprilia; Fityan Izza Noor Abidin
Journal of Artificial Intelligence and Digital Economy Vol. 2 No. 6 (2025): Journal of Artificial Intelligence and Digital Economy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jaide.v2i6.1531

Abstract

Objective: This study examines the influence of effectiveness, security, and lifestyle on students’ interest in using the Quick Response Code Indonesian Standard (QRIS) for transactions. Method: A quantitative approach was applied with a sample of 187 accounting students from the 2020–2021 cohort at Muhammadiyah University of Sidoarjo. The purposive sampling technique was used, and data were collected through questionnaires based on a Likert scale derived from variable indicators. Data analysis was conducted using SPSS version 23. Results: The findings indicate that both effectiveness and security have a positive and significant impact on students’ interest in using QRIS. However, lifestyle does not have a significant effect on transaction interest. Conclusion: The results suggest that students’ adoption of QRIS is primarily driven by perceived efficiency and security rather than lifestyle factors, highlighting the importance of improving system reliability and performance to increase user engagement.
THE INFLUENCE OF ECONOMIC LITERACY, FINANCIAL LITERACY AND SELF CONTROL ON CONSUMER BEHAVIOR AMONG SHOPEE USERS AMONG MUHAMMADIYAH UNIVERSITY STUDENTS IN SIDOARJO Senja Putri Juanita; Fityan Izza Noor Abidin
Journal of Artificial Intelligence and Digital Economy Vol. 2 No. 9 (2025): Journal of Artificial Intelligence and Digital Economy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jaide.v2i9.1550

Abstract

Objective: This study aims to analyze the influence of economic literacy, financial literacy, and self-control on consumptive behavior among students. Method: The research was conducted on 117 final-semester students of the Accounting Study Program at Muhammadiyah University of Sidoarjo. Primary data were collected through questionnaires and analyzed using validity and reliability tests, multiple linear regression analysis, and hypothesis testing (t-test) with SPSS version 26. Results: The findings reveal that economic literacy and self-control have a significant positive effect on consumptive behavior, while financial literacy has a significant negative effect. Novelty: This study contributes to understanding how literacy and behavioral factors interact in shaping students’ financial decision-making, offering valuable insights for educators and policymakers to promote more responsible spending habits among young adults.