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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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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.
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.
Understanding of MSME Owners in Sidoarjo Regency in The Preparation of Financial Statements Based on SAK EMKM Rahayu, Duwi; Hanif, Aisha; Shifa Chofifah, Geulis
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i4.28071

Abstract

Purpose: This study examines the effect of education level, educational background, business age, business scale, and information and socialization on the understanding of Micro, Small and Medium Enterprises (MSMEs) actors in preparing financial statements based on the Indonesian Financial Accounting Standards (SAK) for EMKM. This study focuses on MSMEs that are members of the Sidoarjo Food and Beverage Association (ASMAMINDA) in Sidoarjo Regency. Methodology/approach: This research uses quantitative research methods. The data used in this study are primary data collected through distributing questionnaires directly to respondents. The population in this study were 60 participants consisting of administrators and members of ASMAMINDA UMKM. The sampling technique used in this study was saturated sampling. The data analysis technique used in this research is multiple linear analysis. Findings:  The findings of this study indicate that the level of education does not affect the understanding of SAK EMKM. Likewise, educational background does not affect the understanding of SAK EMKM, as well as business age. However, business scale has a significant effect on the understanding of SAK EMKM. In addition, the provision of information and socialization has a significant impact on the understanding of SAK EMKM. Practical Implications : This research provides practical implications for MSMEs to increase understanding of SAK EMKM as the responsibility of MSME actors in preparing financial reports. Originality/ Value : This study analyzes the effect of education level, educational background, business age, business scale, and information and socialization on the understanding of Micro, Small and Medium Enterprises (MSMEs) incorporated in the Sidoarjo Food and Beverage Association (ASMAMINDA).
The Role of Control Environment in Strengthening Internal Control and Preventing Fraud Hanif, Aisha; Dina Dwi Oktaviarini; Nur Ravita Hanun
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 16 No. 1 (2025): Vol. 16 No. 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v16i1.5239

Abstract

Financial information is very important for companies because it can be used for decision making and to attract investors. However, pressure to achieve financial targets, opportunities and rationalization from individuals often encourage individuals in companies to manipulate financial reports. The success of an internal control system in an organization is greatly influenced by the quality of a solid control environment, which does not only depend on the implementation of formal policies and procedures, but is also influenced by individual aspects and values ​​upheld in the organization. This study aims to explore the effectiveness of the internal control environment in detecting and preventing fraud in companies. This study is expected to provide significant contributions to the development of more effective internal control policies that can be widely implemented, as well as provide practical guidance for companies in building an environment that prevents fraud and strengthens corporate governance. This study uses a qualitative approach with data collection techniques through observation, documentation and interviews. The data analysis method used in this study is thematic analysis, which involves the stages of data reduction, data presentation, and drawing conclusions. The findings of this study illustrate that the effectiveness of internal control depends on a strong control environment, supported by policies, individual factors, and organizational values. The integration of spiritual values ​​strengthens integrity, transparency, and compliance. The integration of spiritual values ​​into the control environment contributes significantly to the effectiveness of an organization's internal control system. Keywords: control environment, internal control, fraud
Pendampingan Laporan Keuangan Sekolah Dasar Berbasis Microsoft Excel: Financial Reporting Assistance Elementary School Based on Microsoft Excel Biduri, Sarwenda; Fauziyah, Luluk Putri; Hanif, Aisha
Journal of Social Comunity Services Vol. 1 No. 2 (2024): Journal of Social Comunity Services (JSCS)
Publisher : Antis-publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v1i2.101

Abstract

Primary school financial reports are an important instrument in presenting financial information to stakeholders. The purpose of this activity is to achieve transparency and accountability in the presentation of school financial reports. In an effort to improve the transparency and accountability of school financial management, mentoring is carried out in stages involving the school principal, school treasurer, and the abdimas team. Data collection methods involved observation, situation analysis, as well as socialisation of the importance of financial reports for organisations. The results showed that the preparation of computer-based financial reports using Microsoft Excel can facilitate data input and online integration. With structured financial reports, schools can ensure transparency in the use of funds and fulfil responsibilities to internal and external parties.
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 Fauzan, Mochamad Fauziyah, Luluk Putri 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 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.