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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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Pendampingan Tata Kelola Keuangan sebagai Upaya Pencegahan Fraud di SMP Muhammadiyah 1 Sidoarjo dalam Pencapaian SDG’s 4 Rini, Dina Dwi Oktavia; Hanif, Aisha; Rosid, Mochamad Alfan; Rachmadany, Andry; Fauzan, Mochamad
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 16, No 3 (2025): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v16i3.24180

Abstract

Pengelolaan keuangan yang transparan dan akuntabel merupakan salah satu faktor penting dalam peningkatan kualitas pendidikan, sebagaimana diamanatkan dalam Undang-Undang Sistem Pendidikan Nasional dan Peraturan Pemerintah tentang Pendanaan Pendidikan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mendampingi SMP Muhammadiyah 1 Sidoarjo dalam memperbaiki tata kelola keuangan guna mencegah terjadinya fraud, sekaligus mendukung pencapaian Sustainable Development Goals (SDG’s) 4 tentang pendidikan berkualitas. Metode yang digunakan meliputi identifikasi permasalahan, pendampingan pengelolaan keuangan, pelatihan pengawasan internal, dan pelatihan verifikasi bukti pertanggungjawaban. Hasil kegiatan menunjukkan bahwa pendampingan mampu meningkatkan pemahaman staf terhadap praktik tata kelola keuangan yang baik, memperkuat pengawasan internal, dan meminimalisasi potensi fraud. Diharapkan kegiatan ini dapat memberikan dampak positif jangka panjang bagi institusi, baik dari aspek transparansi, akuntabilitas, maupun kualitas pendidikan yang lebih baik.
Profitability Moderates Institutional Ownership's Impact on Financial Distress: Profitabilitas Memoderasi Dampak Kepemilikan Institusional pada Financial Distress Betari, Fristia Harum; Hanif, Aisha
Indonesian Journal of Law and Economics Review Vol. 18 No. 2 (2023): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i0.905

Abstract

This study aims to examine the impact of leverage, sales growth, institutional ownership, and profitability on financial distress in the Retail Trade Subsector Companies listed on the Indonesia Stock Exchange between 2017 and 2021, and to investigate the moderating effect of profitability on these relationships. The study uses quantitative analysis and secondary data from financial statements of 18 purposively sampled companies. The Smart Partial Least Square 3.2.7 program was used for statistical analysis. The results indicate that leverage has a significant impact on financial distress, while sales growth and institutional ownership do not affect financial distress. Profitability was found to moderate the relationship between institutional ownership and financial distress. The study provides important insights into factors that contribute to financial distress in this sector, highlighting the moderating role of profitability in managing financial distress. The findings may have practical implications for managers and investors in the Retail Trade Subsector Companies listed on the Indonesia Stock Exchange. Highlights: Leverage has a significant impact on financial distress in the Retail Trade Subsector Companies listed on the Indonesia Stock Exchange. Sales growth and institutional ownership do not have a direct effect on financial distress. Profitability plays a moderating role in the relationship between institutional ownership and financial distress.
Enhancing Fraud Detection and Prevention through Effective Control Environment: A Phenomenological Study: Meningkatkan Deteksi dan Pencegahan Kecurangan melalui Lingkungan Pengendalian yang Efektif: Sebuah Studi Fenomenologi Hanif, Aisha; Oktaviarini, Dina Dwi; Hanun, Nur Ravita; Ade Prasetya, Atina Nabila; Nadhifah, Binti
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: Mengungkap Dinamika Pasar Saham Indonesia untuk Wawasan Global Susanti, Rizki; Hanif, Aisha
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: Rasio Keuangan Utama yang Mendorong Manajemen Laba di Perusahaan Indonesia Verdiana , Erisa Ghina; Hanif, Aisha
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
Investment Strategies for Capital Market Participation Among Generasi Z: Strategi Investasi untuk Partisipasi Generasi Z di Pasar Modal Anggraini, Julina; Hanif, Aisha
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1227

Abstract

Background: Understanding the decision-making process of investors is vital in the evolving capital market, especially among Generation Z. Specific Background: This generation encounters unique challenges and opportunities as they define their financial goals. Knowledge Gap: Limited research exists on the specific factors influencing Generation Z’s investment decisions. Aims: This study investigates the motivators behind Generation Z's choices in the capital market using a qualitative phenomenological approach. Results: Findings identify key influences such as investment knowledge, income, risk tolerance, and return expectations, demonstrating that financial literacy significantly impacts decision-making. Novelty: This research highlights the need for targeted financial education resources for Generation Z. Implications: The study emphasizes the importance of tailored financial education programs to enhance informed participation in the capital market. Highlights : Investment decisions are influenced by financial literacy and knowledge. Income levels and risk tolerance shape investment choices among Generation Z. Tailored financial education is essential for informed market participation. Keywords:Generation Z, Investment, Knowledge, Risk, Decision-making
Unmasking the Illusion of ESG Impact on Company Performance: Menguak Tabir Ilusi Dampak ESG terhadap Kinerja Perusahaan Amanda, Dinny Drastistya; Hanif, Aisha
Indonesian Journal of Law and Economics Review Vol. 19 No. 3 (2024): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i3.1243

Abstract

General Background: Environmental, social, and governance (ESG) disclosures are increasingly recognized as critical components of corporate responsibility, yet their impact on financial performance remains contentious in the literature. Specific Background: In Indonesia, companies listed on the Indonesia Stock Exchange (IDX) are progressively adopting ESG frameworks, raising questions about the actual effects of such disclosures on their financial outcomes, specifically in terms of Price to Book Value (PBV). Knowledge Gap: While prior research emphasizes the importance of ESG factors, empirical studies demonstrating their impact on corporate performance, particularly within emerging markets like Indonesia, are limited and inconclusive. Aims: The study analyzes ESG Star Companies in Indonesia from 2017-2023, examining their impact on company performance through multiple linear regression analysis of annual and sustainability reports. Results: The findings reveal that ESG disclosures, including environmental, social, and governance factors, do not significantly affect company performance as measured by PBV. Novelty: This study contributes to the existing literature by providing empirical evidence from the Indonesian context, highlighting the paradox of strong ESG commitments with no corresponding financial performance benefits. Implications: ESG disclosures are crucial for corporate sustainability, but may not yield immediate financial gains, highlighting the need for companies to reassess their ESG strategies for increased accountability and investor value. Highlights: Minimal ESG impact on company performance via Price to Book Value. Focus on Indonesia fills knowledge gap in ESG research. Reevaluate strategies to enhance ESG value perception among stakeholders. Keywords: ESG disclosures, company performance, Indonesia Stock Exchange, Price to Book Value, corporate sustainability
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.
The Effectiveness of Internal Control in Amal Usaha Pendidikan Muhammadiyah as a Fraud Prevention Hanif, Aisha; Widodo, Heri; Dina Dwi Oktaviarini
E-Jurnal Akuntansi Vol. 35 No. 10 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effectiveness of the internal control system in preventing fraud in Muhammadiyah Education Charities. The background of this study departs from the importance of accountable and transparent governance in the management of Muhammadiyah educational institutions, which have a strategic role in developing the people’s character and intellect. The research uses a qualitative approach with a case study method, relying on in-depth interviews, observations, and documentation as data collection techniques. Data was obtained through in-depth interviews with LPPK auditors, school principals, main treasurers, cash receipt and expenditure staff, direct observation, and documentation. Data analysis was carried out using thematic analysis, which involves data reduction, presentation, and conclusion drawing. The research will be carried out from August to November 2024. The study results show that implementing the five components of internal control according to the COSO framework is still not optimal, especially in the aspects of the control environment, risk assessment, control activities, information, and communication. It was found that the lack of written SOPs, awareness of the importance of risk assessment, and weak communication systems are the main inhibiting factors in preventing fraud. In conclusion, the internal control system in this education unit still needs structural and cultural strengthening to build more effective governance and integrity. This research contributes by mapping the weaknesses of internal control in Muhammadiyah's AUM based on the COSO framework and offering the integration of Muhammadiyah values in fraud prevention. The novelty of this research is an effort to connect the principles of modern internal control (COSO) with the values of progressive Islamic ethics of Muhammadiyah in building accountable and integrity educational governance.
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.