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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 Jurnal Ilmiah Akuntansi Kesatuan 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
Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo, Indonesia
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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THE ROLE OF INTERNAL AUDIT IN IMPROVING TRANSPARENT FINANCIAL MANAGEMENT AT MUHAMMADIYAH 1 WARU ELEMENTARY SCHOOL, SIDOARJO Biduri, Sarwenda; Hanif, Aisha; Maryanti, Eny; Firnata, Tifani Angga
Journal of Social Comunity Services Vol. 3 No. 1 (2026): Journal of Social Community Service (JSCS)
Publisher : Antis-publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v3i1.435

Abstract

Objective: This study aims to explore the implementation of internal audits at SD Muhammadiyah 1 Waru Sidoarjo and analyze their impact on the transparency and accountability of financial reporting. Method: A qualitative approach was employed, with data collected through observation, interviews, and documentation. Results: The findings indicate that internal audits significantly contribute to improving the transparency of financial reports. However, challenges such as limitations in documentation and financial management systems remain, requiring further improvements. Novelty: This research provides valuable insights into the role of internal audits in educational institutions, particularly in enhancing financial transparency and accountability, which has been underexplored in the context of Indonesian schools.
Internal Control Environment for Fraud Detection and Prevention: Lingkungan Pengendalian Internal dalam Deteksi dan Pencegahan Fraud Aisha Hanif; Binti Nadhifah
Indonesian Journal of Law and Economics Review Vol. 20 No. 1 (2025): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i1.1420

Abstract

Background: Internal control is considered a key factor in maintaining organizational integrity and preventing fraud within higher education institutions. Specific background: Previous studies mostly examined internal control in business organizations, leaving higher education practices less explored. Gap: Limited qualitative evidence explains how control environments work in educational settings. Aims: This study aims to identify the effectiveness of the internal control environment in preventing fraud at a private university in Indonesia. Results: Qualitative data collected through interviews and processed using NVivo show that several control components have been implemented, yet certain elements still require improvement such as monitoring and delegation. Novelty: The study presents empirical insight based on direct campus practices, revealing the contextual role of internal control in academic institutions. Implication: The findings suggest that strengthening internal monitoring and ethical culture is essential to reduce fraud risks in universities. Highlights:• Internal control environment in higher education• Fraud prevention mechanisms• Empirical qualitative evidence Keywords: Internal Control, Fraud, Higher Education, Audit, COSO
Model Proses Pembelajaran Akuntansi: Peran Teknologi Informasi di Kalangan Dosen Akuntansi Pada Masa Pandemi Ravita Hanun, Nur; Hanif, Aisha; Yani, Muhammad
Akuntansi: Jurnal Akuntansi Integratif Vol. 7 No. 1 (2021): Volume 7 Nomor 1 April 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i1.384

Abstract

Abstract This study aims to test empirically: 1) The role of IT 2) The effect of the accounting learning process 3) Institutional response to Covid-19 on Teaching Performance of Accounting lecturers with Transfer Knowledge as an Intervening Variable, which consists of three independent variables, namely the Role of IT (X1) , Accounting Learning Process (X2), Institutional Response to Covid-19 (X3) with the dependent variable Accounting Lecturer Teaching Performance (Y), and the intervening variable Transfer Knowledge (Z). The source of the data used in this study comes from the answers to the questionnaires distributed to the Accounting Lecturers in Indonesia. The questionnaire was distributed via the geogle link from, the respondents who filled in were 124 people. The analysis technique uses data that includes the outer model, inner model and path analysis with Smart PLS 3.0. The results of this study are that the accounting learning process and institutional responses to Covid-19 have a positive and significant effect on the teaching performance of accounting lecturers and are mediated by transfer knowledge.
Evaluation of Cash and Credit Sales Accounting Systems at Motorcycle Dealers: Evaluasi Sistem Akuntansi Penjualan Tunai dan Kredit di Dealer Sepeda Motor Fitriana Yogi Novianti; Aisha Hanif
Indonesian Journal of Law and Economics Review Vol. 20 No. 4 (2025): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i4.1454

Abstract

General Background Accounting information systems play a crucial role in supporting operational control and financial decision-making in trading companies. Specific Background Many small-scale motorcycle dealers still rely on manual systems for cash and credit sales, which may increase operational risk and weaken internal control. Knowledge Gap Limited empirical evaluations address how manual accounting systems affect sales procedures and profitability in used motorcycle dealerships. Aims This study aims to evaluate the accounting information system for cash and credit sales at UD Be’y Motor Tanggulangin Sidoarjo. Results The findings indicate that the existing manual system creates operational inefficiencies, increases credit risk, and limits internal financial control, particularly due to dependence on external leasing for receivable management. Novelty This study provides a detailed evaluation of cash and credit sales accounting practices in a used motorcycle dealer context while linking system limitations to operational and profitability risks. Implications The study recommends adopting simple accounting software and improving system integration to strengthen internal control, reduce risk, and support sustainable business operations. Keywords: Accounting Information System, Cash Sales, Credit Sales, Internal Control, Motorcycle Dealer Key Findings Highlights: Manual recording practices limit financial control and data reliability Credit sales procedures rely heavily on external leasing management System improvements are required to reduce operational and credit risks
Financial Ratios and Stock Prices in Automotive Companies: Faktor-faktor yang Mempengaruhi Perilaku Konsumtif Mahasiswa dalam Konteks E-Commerce Anis Krismawati Mukharomah; Aisha Hanif
Indonesian Journal of Law and Economics Review Vol. 20 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v20i3.1471

Abstract

General Background: Stock prices are a key indicator for investors in assessing firm value in capital markets. Specific Background: Financial ratios are widely used to evaluate company performance in the automotive and component subsector listed on the Indonesia Stock Exchange. Knowledge Gap: Limited studies examine profitability, liquidity, and leverage ratios simultaneously with earnings per share as a moderating variable in this subsector. Aims: This study examines the relationship between Return on Assets, Current Ratio, and Debt to Equity Ratio on stock prices with Earnings per Share as a moderating variable. Results: The findings show that Return on Assets, Current Ratio, and Debt to Equity Ratio are statistically associated with stock prices, while Earnings per Share moderates these relationships. Novelty: The study integrates earnings per share as a moderating variable within a financial ratio framework in automotive companies. Implications: The results provide insights for investors and researchers in evaluating stock price movements using financial statement information. Keywords: Stock Price, Return On Assets, Current Ratio, Debt To Equity Ratio, Earnings Per Share Key Findings Highlights: Profitability indicators show a consistent relationship with market valuation. Liquidity and leverage ratios are linked to variations in share values. Earnings per share strengthens the association between financial ratios and stock valuation.
The Effect of Management Accounting Systems and Leadership on Managerial Performance with Knowledge Management as a Moderator Variable Imelda Dian Rahmawati; Sarwendah Biduri; Aisha Hanif
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.4797

Abstract

This study investigates the influence of management accounting information systems and leadership style on managerial performance within the Indonesian banking sector, incorporating knowledge management as a moderating variable. The primary issue addressed is whether these two factors significantly affect managerial performance and whether knowledge management strengthens or weakens these relationships. A quantitative approach is employed using secondary data obtained from the annual reports of 32 banking firms listed on the Indonesia Stock Exchange in 2024. The data are analyzed using multiple regression and Moderated Regression Analysis techniques. The results indicate that management accounting information systems do not exhibit a significant direct effect but become significant when included in the moderated model. In contrast, leadership style shows no significant effect, either directly or through moderation. Additionally, knowledge management negatively moderates the relationship between management accounting information systems and managerial performance, while no moderating effect is found in the relationship involving leadership style. Managerial performance is more closely associated with the integration of information systems and knowledge management practices. The implications of this study suggest that banking institutions should strengthen the integration between management accounting information systems and knowledge management to avoid functional overlap that may reduce performance effectiveness.
Co-Authors Ade Eviyanti Ade Prasetya, Atina Nabila Amanda, Dinny Drastistya Andry Rachmadany Anggraini, Julina Anis Krismawati Mukharomah Atina Nabila Betari, Fristia Harum Binti Nadhifa Binti Nadhifah Cindy Taurusta Dedy Rahmat Saleh Dedy Rahmat Saleh Detak Prapanca Diah Krisnaningsih Dina Dwi Oktavia Rini Dina Dwi Oktaviarini Dina Dwi Oktaviarini Duwi Rahayu Eny Maryanti Fauzan, Mochamad Fauziyah, Luluk Putri Firnata, Tifani Angga Fitriana Yogi Novianti Hadiah Fitriyah Heri Widodo Ika Ratna Indra Astutik Imelda Dian Rahmawati Kharimah, Ismi Izzatul Lina Rahma Wati Mochamad Alfan Rosid Muhammad Yani Muhammad Yani, Muhammad Nadhifah, Binti Nur Ravita Hanun Oktaviarini, Dina Dwi Rahmah, Cut Ami Rizki Eka Febriansah Rizky Eka Febriansah Rizky Eka Febriansah Ruci Arizanda Rahayu Sari, Sonia Puspita Sarwenda Biduri Sarwendah Biduri Shifa Chofifah, Geulis Sigit Hermawan Siti Mei Nur Rosita Surya Ningrum Susanti, Rizki Uce Indahyanti Verdiana , Erisa Ghina Viarini, Dina Dwi Okta Viyanti, Amalia Wati, Lina Rahma Wisnu P. Setiyono Wisnu P. Setiyono, Wisnu P.