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All Journal Jurnal Reviu Akuntansi dan Keuangan Benefit: Jurnal Manajemen dan Bisnis E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Pajak TIJAB (The International Journal of Applied Business) Muhammadiyah International Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Surya Abdimas Jurnal Ilmiah Ekonomi Global Masa Kini FINANCIAL : JURNAL AKUNTANSI BALANCE Jurnal Akuntansi dan Bisnis Akuntansi : Jurnal Akuntansi Integratif Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Community Empowerment Jurnal Abdimas Bina Bangsa Indonesian Community Journal Procedia of Social Sciences and Humanities Journal of Islamic and Muhammadiyah Studies ResearchJet Journal of Analysis and Inventions Academicia Globe: Inderscience Research Innovative Technologica: Methodical Research Journal Journal of Social Comunity Services E-Jurnal Akuntansi
Aisha Hanif
Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Nursing Public Health Social Sciences Other

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PERAN ENVIRONMENTAL PERFORMANCE TERHADAP KINERJA PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MEDIASI Aisha Hanif; Hadiah Fitriyah; Rizky Eka Febriansah
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No. 2 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i2.2264

Abstract

This study aims to determine the role of environmental performance on company performance with corporate social responsibility as a mediating variable. This research was conducted on all manufacturing companies that participated in the company performance rating (PROPER) program and companies listed on the Indonesia Stock Exchange during the period 2016-2018. The research method used is to use PLS (Partial Least Squares), namely SEM (Structural Equation Method) based on variance. The results of this study indicate that environmental performance has no effect on financial performance, environmental performance has an effect on corporate social responsibility, corporate social responsibility has no effect on financial performance, corporate social responsibility is unable to mediate the effect of environmental performance on corporate financial performance. The results of this study have implications for the company, namely as an evaluation material for companies in order to increase the quantity and quality of environmental management and their social responsibility activities so as to obtain positive feedback from the community and ultimately improve company performance which is proxied by increased corporate profits.
Konsep Governmentality dalam Membangun Fondasi Konseptual Peran Audit Internal dalam Tata Kelola Perusahaan Aisha Hanif; Dina Dwi Oktavia Rini; Duwi Rahayu
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5970

Abstract

The concept of supervision (panopticon) initiated by Michael Foucault explains how internal audit is used by management to encourage subjects to monitor themselves. The presence of internal audit produces patterns of employee behavior that make the discursive nature of the exercise of power clear. This interpretation was developed to conceptualize the preventive role of internal auditors in risk management. The concept of governmentality adopted from Foucauldian thought can facilitate the self-assessment of auditee controls used by internal auditors and is an integral part of tools to make subject matter manageable. This study aims to reveal the basic formulation of the internal auditor's strategy to maintain the auditee's trust in the internal auditor. The research method used is a qualitative research method using a phenomenological approach. The research findings state that the auditee has a perceived tendency to be suspicious of the role and function of the internal auditor, so that the auditee tends to be less able to cooperate or support the work of the internal auditor properly because internal audit activities are considered as a monitoring tool that has the effect of disrupting the routine activities of the organization.
Factors Affecting Interest in Stock Investment for Millennial Generation (Study on Accounting Study Program Students, University of Muhammadiyah Sidoarjo) Siti Mei Nur Rosita; Aisha Hanif
Journal of Islamic and Muhammadiyah Studies Vol 4 (2023): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2053.45 KB) | DOI: 10.21070/jims.v4i0.1549

Abstract

This study aims to determine whether the variables of investment knowledge, investment motivation, financial literacy, and risk affect interest in stock investment. The research method used is quantitative with multiple linear regression analysis as an analytical tool, to prove the hypothesis used by testing the validity, reliability, coefficient of determinant and multiple linear regression analysis with significant test f and t. The sampling technique used is purposive sampling by distributing questionnaires via google form so that it gets 82 respondents and this research was conducted on students of the Accounting Study Program, Muhammadiyah University of Sidoarjo. The results show that the results of the F test of the investment interest variable can be influenced by the variables of Investment Knowledge (X1), Investment Motivation (X2), Financial Literacy (X3) and Risk (X4) together. By partial test, the variables of Investment Knowledge (X1), Investment Motivation (X2), Financial Literacy (X3) and Risk (X4) have a significant effect on investment interest.
Optimalisasi Pemberdayaan Ekonomi Masjid Dalam Peningkatan Ketahanan Ekonomi Masyarakat Rizky Eka Febriansah; Aisha Hanif; Cindy Taurusta
Surya Abdimas Vol. 6 No. 4 (2022)
Publisher : Universitas Muhammadiyah Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/abdimas.v6i4.1368

Abstract

Masjid sebagai tempat ibadah merupakan pilar bagi muslim untuk beribadah maupun aktivitas muamalah lainnya. Namun pada saat ini masjid hanya difungsikan secara terbatas, yaitu sebagai tempat kegiatan spriritual dan ibadah. Pada masa kenabian, Rasulullah SAW memposisikan Masjid sebagai poros sentral atas kegiatan dan denyut kehidupan, yang termasuk bidang strategi perang, tarbiyah, sosial dan budaya, hukum dan politik, juga bidang ekonomi dan perdagangan. Selama masa pandemi masjid berpotensi dikembangkan dan digerakkan untuk peningkatan bidang ekonomi, peningkatan ketahanan ekonomi masyarakat sehingga dapat meningkatkan kesehatan dan kesejahteraan umat terjaga. Metode yang digunakan adalah metode learning by doing berupa pelatihan, asistensi, dan konsultasi. Lokasi pengabdian optimalisasi pemberdayaan ekonomi masjid diaplikasikan pada masjid Al Muhajirin Pondok Sidokare Indah kecamatan Sidoarjo kabupaten Sidoarjo Jawa Timur. Program pengabdian mencakup pelatihan manajemen kewirausahaan dan pemasaran, pelatihan manajemen akuntansi dan keuangan, juga pelatihan komputer, basis data, dan internet dengan misi utama membangkitkan kemandirian Masjid dalam bidang ekonomi yang dilandasi dengan lahirnya Badan Usaha Milik Masjid (BUMM).
PROGRAM KEMITRAAN MASYARAKAT INSTITUSI HILIRISASI DAN INOVASI (PKaMI-HILIRISASI DAN INOVASI) Diah Krisnaningsih; Uce Indahyanti; Aisha Hanif
Abdimas Galuh Vol 4, No 2 (2022): September 2022
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v4i2.8177

Abstract

Isu utama pengabdian masyarakat saat ini adalah kurangnya ketrampilan guru dan siswa jurusan perbankan dalam aplikasi manajemen pembiayaan yaitu analisis pembiayaan murabahah baik daalam segi pengetahuan manajemen pembiayaan maupun instrument analisis pembiayaan dan perangkat lunak dalam analisis pembiayaan nasabah untuk mengukur kelayakan calon nasabah secara lebih tepat,terstruktur, kompleks,objektif dan real sesuai kondisi calon nasabah sehingga mampu menghasilkan rekomendasi pembiayaan murabah yang tepat. Program aplikasi dan instrumen analisis pembiayaaan murabahah ini membantu guru dan siswa belajar menganalisa dengan tepat, terukur, kompleks,objektif,real dan terstruktur memberikan hasil rekomendasi yang efektif, dan efisien sesuai kebutuhan pembiayaan, jangka waktu pembiayaan dan margin murabahah yang diberikan pada calon nasabah. Nasabah yang layak mendapatkan pembiayaan akan mendapat nilai yang tinggi. Semakin tinggi nilai semakin baik kualitas dan kelayakan dari segi 5 C untuk menerima pembiayaan. Hasil pengabdian kepada masyarakat dengan program pendampingan ini diharapkan berkontribusi positif bagi peningkatan kompetensi siswa SMK Antartika 2 Sidoarjo dalam menganalisa dengan tepat, terstruktur, terukur, kompleks, objectif dan real dan menghasilkan rekomendasi kebutuhan pembiayaan murabahah calon nasabah dengan efektif dan efisien seperti nominal pembiayaan, jangka waktu pembiayaan dan margin murabahah yang disepakati sesuai dengan kemampuan calon nasabah
Analisis Prediktor Rasio Keuangan Terbaik Terhadap Harga Saham Dengan Metode Best Subset Selection (Studi pada Perusahaan yang Terindeks di IDXHIDIV20 Bursa Efek Indonesia Periode 2018-2020) Dedy Rahmat Saleh; Aisha Hanif; Hadiah Fitriyah; Sarwenda Biduri
Akuntansi : Jurnal Akuntansi Integratif Vol. 8 No. 2 (2022): Volume 8 Nomor 2 Oktober 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i2.1009

Abstract

This research aims to determine the effect of the best financial ratio predictors on stock prices of companies indexed on IDXHIDIV20 of Indonesian Stock Exchange for the 2018-2020 Period. This research used total population sampling as sampling method. The sample data were taken from 20 companies indexed on IDXHIDIV20 of Indonesian Stock Exchange for the 2018-2020 period. This research used secondary data. The analysis method in this research comprised best-subset selection for selecting the best financial ratio predictors till panel data regression to analyze the selected predictors supported by RStudio program. The results of this research show Earning Per Share (EPS) and Price to Earnings Ratio (PER) are selected as the best financial ratio predictors according to best-subset selection using Bayesian Information Criterion (BIC). Regarding the results of partial significance test, EPS positively influences stock prices and PER positively influences stock prices of companies indexed on IDXHIDIV20 of Indonesian Stock Exchange for the 2018-2020 Period.
TATA KELOLA KEUANGAN KOPERASI DINAR AMANTA MELALUI PENERAPAN TEKNOLOGI SISTEM INFORMASI Dina Dwi Oktavia Rini; Aisha Hanif; Ika Ratna Indra Astutik
Jurnal Abdimas Bina Bangsa Vol. 4 No. 1 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i1.377

Abstract

The Dinar Amanta Cooperative faces many challenges and problems. The classic problems that are commonly faced by cooperatives are the problem of capital to develop the business, as well as the competence of the management to carry out accountable financial governance in compiling financial reports which is still relatively low. In addition, cooperative management that has not been carried out effectively through computerized processes in its operational activities is also a problem and a challenge for the business continuity of the Dinar Amanta Cooperative. The approach method used to overcome problems from partners is (1) counseling and training related to cooperative financial management so that it is in accordance with applicable accounting standards, (2) making cooperative financial management application programs and holding demonstrations, and (3) training in using the program cooperative financial governance application. The fundamental contribution to the target audience is the increased understanding and competency of the Amanta Dinar Cooperative management regarding cooperative financial management in accordance with applicable accounting standards and can be accounted for, encouraging the Amanta Dinar Cooperative to become an effective savings and loan cooperative in its business activities, and the creation of a Dinar Cooperative financial application program Amanta
Pendampingan Pembelajaran Spreadsheet Untuk Siswa Akuntansi di Sidoarjo Aisha Hanif; Nur Ravita Hanun; Dina Dwi Oktaviarini
I-Com: Indonesian Community Journal Vol 3 No 2 (2023): I-Com: Indonesian Community Journal (Juni 2023)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (646.688 KB) | DOI: 10.33379/icom.v3i2.2559

Abstract

Era Revolusi Industri 5.0 mendorong kita untuk beradaptasi dan memanfaatkan TIK (Teknologi Informasi dan Komunikasi). Tuntutan zaman dan juga meningkatnya kebutuhan akan penggunaan teknologi informasi, membuat para siswa akuntansi harus memiliki tambahan hard skill berupa ketrampilan dalam mengoperasikan program akuntansi sederhana. Kegiatan pengabdian masyarakat ini bertujuan untuk mengasah skill dan menambah pengetahuan siswa akuntansi di Sidoarjo agar merka mampu bersaing dalam era Revolusi Industri 5.0. Metode kegiatan yang dilakukan guna mengatasi permasalahan dari mitra adalah sebagai berikut: (1) mengadakan penyuluhan terkait pentingnya penggunaan sarana teknologi informasi dalam menunjang aktivitas akuntansi, (2) mengadakan perencanaan kegiatan serta menyusun modul, (3) mengadakan pelatihan penggunaan aplikasi spreadsheet. Kontribusi mendasar pada khalayak sasaran yakni meningkatnya pengetahuan serta ketrampilan hard skill siswa akuntansi di Sidoarjo agar mereka bisa bersaing di era Revolusi Industri 5.0. dan kegiatan ini juga dapat meningkatkan dan mengembangkan pengetahuan atau pengalaman dari para murid baik secara langsung maupun secara tidak langsung.
Enhancing Accounting Students' Competence through Information Technology-based Financial Reporting: A Community Engagement Initiative in Sidoarjo Aisha Hanif; Nur Ravita Hanun; Dina Dwi Oktaviarini; Atina Nabila; Binti Nadhifa
Indonesian Journal of Cultural and Community Development Vol 14 No 2 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijccd.v14i2.944

Abstract

In this digital era, the demands for Information and Communication Technology (ICT) have led to the increasing need for accounting students to acquire additional hard skills in operating simple accounting programs like spreadsheets. To address this need, a community engagement program was conducted in partnership with a vocational school in Sidoarjo to provide training on information technology-based financial reporting. The methods included surveys, discussions, problem formulation, planning, demonstrations, and learning evaluation. The program aimed to enhance students' basic knowledge and expertise in accounting, enabling them to compete in the Industrial Revolution era. The outcome of the program showed significant improvement in students' ability to utilize spreadsheets for data processing and financial statement preparation. The success of this initiative highlights the importance of incorporating technology in accounting education to equip students with relevant skills for the modern job market. Highlight: Integration of Information Technology: The study highlights the increasing demand for accounting students to possess skills in utilizing information technology, particularly spreadsheets, for data processing and financial reporting. Community Engagement Approach: The research employs a community engagement initiative to address partners' problems, including surveys, counseling, and providing solutions to enhance students' competencies. Benefits for Accounting Students: The program's main benefit is the enhancement of basic knowledge and expertise of accounting students in Sidoarjo, empowering them to compete effectively in the modern era. Keyword: Information Technology, Accounting Education, Spreadsheet, Financial Reporting, Industrial Revolution
PENGARUH PROFITABILITAS, LEVERAGE DAN FINANCIAL DISTRESS TERHADAP EARNING MANAGEMENT DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Sari, Sonia Puspita; Hanun, Nur Ravita; Hanif, Aisha; Rahayu, Duwi
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 1 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i1.8145

Abstract

The information on profit in financial reports often becomes the main concern of investors and prospective investors. This condition demands the company’s management to implement certain strategies in generating profits in line with investor expectations. Managers usually implement strategies by practicing earnings management to manipulate financial reports. This study aims to determine the extent of the influence of profitability, leverage, and financial distress on earnings management with managerial ownership as a moderating variable. This study uses a quantitative method. The population in this study is food and beverage companies listed on the Indonesia Stock Exchange in 2020-2022. The research results show that profitability, leverage, and financial distress influence earnings management practices. Apart from that, managerial ownership in food and beverage companies is able to moderate the influence of profitability on earnings management. However, managerial ownership is unable to moderate the influence of leverage and financial distress on earnings management.
Co-Authors Ade Eviyanti Ade Prasetya, Atina Nabila Amanda, Dinny Drastistya Anggraini, Julina Atina Nabila Betari, Fristia Harum Binti Nadhifa Dedy Rahmat Saleh Dedy Rahmat Saleh Detak Prapanca Dina Dwi Oktavia Rini Dina Dwi Oktavia Rini Dina Dwi Oktaviarini Dina Dwi Oktaviarini Duwi Rahayu Eny Maryanti Fauzan, Mochamad Fauziyah, Luluk Putri Firnata, Tifani Angga Hadiah Fitriyah Heri Widodo Ika Ratna Indra Astutik Imelda Dian Rahmawati Kharimah, Ismi Izzatul Krisnaningsih, Diah Lina Rahma Wati Mochamad Alfan Rosid Muhammad Yani Muhammad Yani, Muhammad Mukharomah , Anis Krismawati Nadhifah, Binti Nur Ravita Hanun Oktaviarini, Dina Dwi Rachmadany, Andry Rahmah, Cut Ami Rizki Eka Febriansah Rizky Eka Febriansah Rizky Eka Febriansah Ruci Arizanda Rahayu Sari, Sonia Puspita Sarwenda Biduri Shifa Chofifah, Geulis Sigit Hermawan Siti Mei Nur Rosita Susanti, Rizki Taurusta, Cindy Uce Indahyanti Verdiana , Erisa Ghina Viarini, Dina Dwi Okta Viyanti, Amalia Wati, Lina Rahma Wisnu P. Setiyono Wisnu P. Setiyono, Wisnu P.