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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 JSCS
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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Enhancing Fraud Detection and Prevention through Effective Control Environment: A Phenomenological Study Aisha Hanif; Dina Dwi Oktaviarini; Nur Ravita Hanun; Atina Nabila Ade Prasetya; Binti Nadhifah
Indonesian Journal of Law and Economics Review Vol 18 No 3 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v18i3.951

Abstract

This research delves into the pivotal role of the control environment as the bedrock of internal control, shaping the organization's culture and structure. By encompassing integrity, ethical values, organizational structure, human resource policies, and management practices, the control environment significantly influences fraud occurrences. This study aims to explore how the control environment contributes to fraud detection and prevention. Employing a qualitative phenomenological approach, the research probes into human perceptions and experiences, shedding light on the intricate interplay between control environment elements and fraud mitigation efforts. The findings provide valuable insights into the practical implications of cultivating a robust control environment to curb fraudulent activities, thereby fostering a more secure and ethically sound organizational ecosystem Highlight: Foundational Importance: This study examines the central role of the control environment in shaping organizational culture and structure, thereby significantly influencing fraud occurrences. Holistic Impact: Encompassing integrity, ethical values, structure, policies, and practices, the control environment's interplay is explored to understand its contribution to fraud detection and prevention. Phenomenological Exploration: Employing a qualitative phenomenological approach, the research delves into human perceptions, shedding light on the intricate relationship between control environment elements and efforts to mitigate fraud. The findings offer practical insights for cultivating a robust control environment that fosters a secure and ethically sound organizational ecosystem. Keyword: Control Environment, Internal Control, Fraud Detection, Prevention, Qualitative Phenomenology
Unraveling Indonesia's Stock Market Dynamics for Global Insights Rizki Susanti; Aisha Hanif
Indonesian Journal of Law and Economics Review Vol 19 No 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1100

Abstract

This study examines stock price dynamics in the LQ-45 index on the Indonesia Stock Exchange from 2017 to 2021, focusing on factors like inflation, interest rates, Earning Per Share (EPS), and Price Earning Ratio (PER). Using quantitative methods and data from annual reports and official sources, the research found that inflation and interest rates had no significant impact on stock prices, while EPS and PER showed a positive and significant influence. These findings contribute to understanding stock market behavior and can guide companies and investors in making informed decisions. Highlight: Stock Price Trends: LQ-45 index insights on market dynamics. Economic Influences: Examining inflation and interest rates' impact. EPS and PER Impact: Significant role in stock valuation revealed. Keyword: Stock Prices, LQ-45 Index, Indonesia Stock Exchange, Inflation, Earning Per Share (EPS)
Key Financial Ratios Drive Earnings Management in Indonesian Firms Erisa Ghina Verdiana; Aisha Hanif
Indonesian Journal of Law and Economics Review Vol 19 No 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1103

Abstract

This study investigates the impact of leverage, profitability, liquidity, total asset turnover, and free cash flow on earnings management in LQ45 index companies from 2019 to 2021. Using a sample of 23 companies selected through purposive sampling and analyzed with multiple linear regression via SPSS version 26, the results show that leverage, total asset turnover, and free cash flow significantly influence earnings management, while profitability and liquidity do not. These findings highlight key financial indicators that can signal earnings management practices, providing useful insights for investors, regulators, and auditors. Highlights: 1. Influential Factors: Leverage, asset turnover, and free cash flow affect earnings management.2. Non-influential Factors: Profitability and liquidity don't affect earnings management.3. Practical Use: Insights help investors, regulators, auditors detect earnings management. Keywords: Leverage, Profitability, Liquidity, Total Asset Turnover, Free Cash Flow
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.
Hubungan Antara Kontrol Diri dengan Perilaku Konsumtif pada Mahasiswi Prodi Psikologi Universitas Muhammadiyah Sidoarjo Kharimah, Ismi Izzatul; Hanif, Aisha
ResearchJet Journal of Analysis and Inventions Vol. 1 No. 4 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/researchjet.v3i2.20

Abstract

Changes in social culture among student are the cause of consumtive behavior in the university environment. This study ais to determine the relationship between self control and consumtive behavior in psychology program student, university of muhammdiyah sidoarjo. The variables contained in this study are self control as the independent variable and consumtive behavior as the dependent variable. This reliability of the self control scale is 0.891 and the consumtive behavior scale is 0.916. data analysis was performed using person correlation coefficient of -0.451 with a significance of 0.000 <0.05. it can be concluded that there is a negative relationship between self control and consumtive behavior. This mean that the heigher the self control, the lower the consumtive behavior experienced by psychology student at the university of muhammadiyah sidoarjo, on the other hand, if the self control is lower, the consumtive behavior experienced will be higher.
Analisis Fundamental Terhadap Return Saham Syariah Pada Jakarta Islamic Index Tahun 2017-2021 Viyanti, Amalia; Hanif, Aisha
Academicia Globe: Inderscience Research Vol. 1 No. 1 (2020): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/academicia.v2i3.1

Abstract

The goal of an investor investing in stocks is to get a return. In predicting returns, an investor must look at the company's performance which can be done by fundamental analysis. The purpose of this study was to determine the effect of firm size, DER, EPS, and PBV on Islamic stock returns in the Jakarta Islamic Index (JII) in 2017-2021. The analytical method used is multiple linear regression analysis. The results of hypothesis testing prove that only DER has effect on Islamic stock returns. Firm size, EPS, and PBV has no effect on Islamic stock returns. The results of this study provide guidelines for making decisions about investing in stocks related to Islamic stock returns and can be used as a reference for those who wish to conduct further research on Islamic stock returns or similar research in the future.
Peran Profitability dalam Memoderasi Determinan Financial Distress (Studi pada Perusahaan Sub Sektor Perdagangan Eceran yang Terdaftar di BEI Tahun 2017-2021) Betari, Fristia Harum; Hanif, Aisha
Innovative Technologica: Methodical Research Journal Vol. 2 No. 1 (2023): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/innovative.v2i1.40

Abstract

Penelitian ini bertujuan untuk menyelidiki kemampuan profitabilitas dalam memoderasi pengaruh leverage, pertumbuhan penjualan, serta kepemilikan institusional terhadap kesusahan keuangan. Debt to Assets Ratio digunakan sebagai proxy leverage, dan kesusahan keuangan dioperasionalisasikan dengan modified Altman z-score. Penelitian ini menggunakan analisis numerik atau kuantitatif, menguji data sekunder yang terdiri dari laporan keuangan Perusahaan Subsektor Perdagangan Ritel yang terdaftar di Bursa Efek Indonesia sekitar tahun 2017 dan 2021. Pemilihan sampel menggunakan teknik purposive sampling dan terdiri dari 18 perusahaan sampel. Analisis statistik menggunakan program Smart Partial Least Square 3.2.7. Hasil penelitian menunjukkan bahwa leverage memiliki dampak terhadap kesusahan keuangan, sementara pertumbuhan penjualan dan kepemilikan institusional tidak memengaruhi kesusahan keuangan. Profitabilitas tidak mampu memoderasi interaksi antara leverage dan pertumbuhan penjualan terhadap kesusahan keuangan. Di sisi lain, hasil penelitian mendukung peran moderasi profitabilitas terhadap hubungan antara kepemilikan institusional dan kesusahan keuangan.
The Concept of Governmentality in Building the Conceptual Foundation for the Role of Internal Audit in Corporate Governance: Konsep Governmentality dalam Membangun Fondasi Konseptual Peran Audit Internal dalam Tata Kelola Perusahaan Hanif, Aisha; Rini, Dina Dwi Oktavia; Rahayu, Duwi
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.235

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.
Development of a Village Life Pharmacy Park and Health Counseling for Posyandu Cadres in Semambung Village, Gedangan District, Sidoarjo Regency: Pembangunan Taman Apotek Hidup Desa Serta Penyuluhan Kesehatan Pada Kader Posyandu Desa Semambung, Kecamatan Gedangan, Kabupaten Sidoarjo Hanif, Aisha; Rahmah, Cut Ami
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.267

Abstract

During this pandemic, it isn’t an easy thing to continue to survive in various fields, including maintaining physical and spiritual health. Semambung is a village with a strategic location as a wetland for the construction of government and private office buildings, as well as the location of UMKM that were built from various businesses for business opportunities, causing a lack of water absorption so that it is prone to flooding due to reduced infiltration land. Floods have the potential to cause many diseases, especially in toddlers, who are often sick are more at risk of stunting, which is a condition of body and brain growth failure in toddlers due to chronic malnutrition. Semambung-Gedangan-Sidoarjo still has a stunting prevalence. Utilization of empty yard land into a Living Pharmacy Garden equipped with biopore holes as rainwater absorption is one of the prevention efforts to overcome family malnutrition and flood prevention. The purpose of this service activity is to increase the knowledge and skills of cadres in utilizing the land around the house into a private Living Pharmacy Garden and making biopore holes. Activities related to making biopore holes, types of Moringa leaf plants, nutritional content, and their benefits for meeting nutritional needs and increasing the quality and quantity of breast milk. Moringa leaves have many benefits for treating skin diseases, shortness of breath, cancer, dental infections, gingivitis, hypertension, diabetes as well as improving nutrition and stunting. Furthermore, a demonstration of making Moringa Cendol as an innovative nutritious drink that can be used as a PMT in the routine activities of Posyandu for toddlers in Semambung was carried out. Posyandu cadres are expected to be able to optimally utilize the Village Life Pharmacy Garden and biopore holes, applying them to their respective home gardens.
Application of PSAK 73 on Leases to Financial Performance in Transportation Service Companies listed on the Indonesia Stock Exchange: Penerapan PSAK 73 Atas Sewa Terhadap Kinerja Keuangan Pada Perusahaan Jasa Transportasi yang terdaftar di Bursa Efek Indonesia Rahayu, Duwi; Rahmawati, Imelda Dian; Hanif, Aisha
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.283

Abstract

This study aims to determine the application of PSAK 73 on leases to the financial performance of transportation service companies listed on the Indonesian stock exchange. This study uses a quantitative descriptive method to assess the company's performance before and after the application of PSAK 73. The quantitative descriptive method in this study uses secondary data and information from the financial statements of transportation service companies listed on the Indonesian stock exchange that present periodic financial reports in 2018, 2019 and 2020 sourced from www.idx.co.id. The sample used in this study were 3 transportation companies, this is based on available data, namely the company with the largest total shares outstanding on the Indonesian stock exchange. The results of this study indicate that the application of PSAK 73 on leases has an effect on the financial performance of transportation service companies listed on the Indonesian stock exchange which can be seen in the company's statement of financial position. However, the application of PSAK 73 is not fully able to improve the financial performance of transportation service companies due to an increase in the Solvency ratio as measured by the Debt to Asset Ratio (DAR). This is also due to the recognition of Right to Use Assets and Lease Liability which can result in an increase in the company's total liabilities. This study recommends companies to establish policies to reduce the risk of implementing PSAK 73 in transportation service companies.
Co-Authors Ade Eviyanti Atina Nabila Atina Nabila Ade Prasetya Betari, Fristia Harum Binti Nadhifa Binti Nadhifah Dedy Rahmat Saleh Detak Prapanca Dina Dwi Oktavia Rini Dina Dwi Oktavia Rini Dina Dwi Oktaviarini Dina Dwi Oktaviarini Duwi Rahayu Erisa Ghina Verdiana Fauzan, Mochamad Fauziyah, Luluk Putri Fristia Harum Betari Hadiah Fitriyah Ika Ratna Indra Astutik Imelda Dian Rahmawati Kharimah, Ismi Izzatul Krisnaningsih, Diah Lina Rahma Wati Mochamad Alfan Rosid Muhammad Yani Muhammad Yani, Muhammad Nur Ravita Hanun Rachmadany, Andry Rahmah, Cut Ami Rizki Eka Febriansah Rizki Susanti Rizky Eka Febriansah Rizky Eka Febriansah Ruci Arizanda Rahayu Sari, Sonia Puspita Sarwenda Biduri Shifa Chofifah, Geulis Sigit Hermawan Siti Mei Nur Rosita Taurusta, Cindy Uce Indahyanti Viarini, Dina Dwi Okta Viyanti, Amalia Wati, Lina Rahma Wisnu P. Setiyono Wisnu P. Setiyono, Wisnu P.