Article Per Year (5 Year)
p-Index From 2021 - 2026
2.612
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Bisnis Riset Akuntansi dan Keuangan Indonesia IJBE (Integrated Journal of Business and Economics) JMM (Jurnal Masyarakat Mandiri) Community Engagement and Emergence Journal (CEEJ) Abdi Psikonomi AKADEMIK: Jurnal Mahasiswa Humanis Journal Of Human And Education (JAHE) Riset Akuntansi dan Keuangan Indonesia JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Fatchan, Fuad Hudaya
Universitas Muhammadiyah Surakarta
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
PERPLEXITY IN ACCOUNTING CONSERVATISM: A CRITICAL REVIEW Fuad Hudaya Fatchan; Ari Kuncara Widagdo
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.13824

Abstract

This paper aims to provide an overview of the literature regarding the definition of accounting conservatism, review literature evidence on the interpretation and role of accounting conservatism and determine the factors that influence conservatism at the company level and the country level. This study shows that the debate about accounting conservatism is largely driven by confusion about the definition and interpretation of conservatism. It is important for researchers to distinguish between the two types of conservatism and to adopt appropriate measures and theories in future research.
AKTIVASI BRANDING PADA MINIMARKET LOKAL Wafiatun Mukharomah; Candra Kusuma Wardana; Laila Oshiana Fitria A'zizah; Novel Idris Abas; Ovi Itsnaini Ulynnuha; Fuad Hudaya Fatchan
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 4 (2023): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i4.15883

Abstract

Abstrak: Toko ritel tradisional dianggap tidak memenuhi standar minimum dalam manajemen toko sehingga konsumen lebih memilih toko ritel modern. Surya Mart adalah salah satu toko ritel yang terletak di Desa Pajang, Kecamatan Laweyan, Kabupaten Surakarta dibawah naungan organisasi muhammadiyah. Saat ini Surya Mart mengalami permasalahan dalam tata peniagaan. Performa yang kurang begitu bagus yang berdampak pada pendapatan penjualan mereka. Oleh karena itu, di perlukannya strategi branding yang diharapkan dapat meningkatkan daya saing dan penjualan sehingga menjadi toko ritel yang mampu bersaing di pasar terbuka dan menjadi pilihan konsumen. Pengabdian ini bertujuan membuat branding toko Surya Mart menjadi lebih maksimal dan terstandar. Metode pada pengabdian ini dibagi menjadi tiga tahapan: (1) Tahap pelatihan; (2) tahap bimbingan teknis; dan (3) tahap pendampingan. Mitra pengabdian adalah pengelola toko Surya Mart yang berjumlah empat orang. Hasil kegiatan ini mencakup pembuatan desain, layout toko, logo dan tagline, lampu, serta seragam. Kemudian juga memanfaatkan akun Instagram sebagai salah satu bentuk branding menggunakan media digital. Setelah diadakannya kegiatan optimasi branding, toko Surya Mart mengalami peningkatan penjualan sebesar 21,49% dari bulan-bulan sebelumnya.Abstract: Local retail stores are considered not to meet the minimum standards of in-store management, so consumers prefer modern retail stores. Surya Mart is a retail store in Pajang Village, Laweyan District, Surakarta Regency, under the auspices of muhammadiyah. Currently, Surya Mart is also needing help with in-store management. That problem affects the decreasing trend in sales revenue. Therefore, a branding strategy is needed, which is expected to increase competitiveness and sales so that it becomes a retail store that can compete in the open market and becomes the choice of consumers. This service aims to build Surya Mart store branding to be better known and standardized. The implementation method for this service is divided into three stages: (1) the training stage; (2) the technical guidance stage; and (3) mentoring stage. The object of this empowerment program is the manager of Surya Mart, which totals four people. The results of this activity include making designs, store layouts, logos and taglines, lights, and uniforms. Then, Surya Mart has also utilized an Instagram account as a branding and marketing medium. After the branding optimization activities were held, the Surya Mart store experienced an increase in sales of 21.49% from the previous months.
Predictors of Intention to Interact with Apparel Products on Instagram: Do creativity and Positive Emotions Matter? Wardana, Candra Kusuma; Prasetya, Farid Adi; Maimun, Muhammad Halim; Fatchan, Fuad Hudaya
Jurnal Manajemen Bisnis Vol 15, No 2: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v15i2.21841

Abstract

Research aims:  This research aims to determine the effect of perceived creativity, positive emotion, affective commitment on people intention to interact.Design/Methodology/Approach: The population in this research was Instagram users who experienced online purchasing fashion product from July to December in 2023. The sampling technique is employed purposive sampling to decide 225 respondents. The data has been examined for validity and reliability. The data analysis method used quantitative and descriptive.  A Structural Equation Modelling (SEM) approach is used for data analysis using Smart PLS.Research findings: Our study found a positive relationship between perceived creativity and positive emotion, as well as affective commitment. On the other hand, the study also revealed that perceived creativity does not have a positive correlation with users’ interaction intention. Similarly, positive emotion did not show a positive relationship with affective commitment. However, the study also demonstrated a positive correlation between positive emotions and affective commitment with people’s intention to interact.Theoretical Contribution/Originality:  this study gives meaningful contribution to Stimulus-Organism-Response theory by incorporating creativity to assess Instagram social media platform.Practitioners/Policy Implications:  These findings can assist business owners and social media marketers in developing creative marketing campaigns and building strong bond with their followers.Research Limitations/Implications: the limitation of this study is only assessing Instagram on fashion industry. Future research could replicate the study with different industries and collect respondent with a specific occupation to get better understanding on online consumer behavior
Melalui Dongeng Kisah Nabi: Pendekatan Psikologi Anak untuk Menanamkan Nilai Moral dan Spiritual Laila Oshiana Fitria A'zizah; Ovi Itsnaini Ulynnuha; Lintang Kurniawati; Dewita Puspawati; Fajar Kholillulloh; Nur Prasetyo Aji; Fuad Hudaya Fatchan
Abdi Psikonomi Vol 5, No 2 (2024): Oktober 2024
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v5i2.7284

Abstract

Program pengabdian ini bertujuan menanamkan nilai moral dan spiritual kepada anak-anak yatim dan dhuafa di Panti Asuhan Muhammadiyah Kaligesing, Purworejo, melalui metode mendongeng kisah nabi yang didukung pendekatan psikologi anak. Metode pelaksanaan mencakup observasi awal, pelatihan mendongeng bagi pengasuh, sesi mendongeng interaktif dengan anak-anak, serta evaluasi berkelanjutan. Sesi mendongeng yang menggunakan media visual dan cerita bermuatan nilai moral seperti kejujuran dan tanggung jawab berhasil meningkatkan minat baca dan pemahaman nilai spiritual anak-anak. Pelibatan pengasuh melalui pelatihan mendukung kesinambungan program, dengan hasil yang menunjukkan peningkatan kepercayaan diri dan keterampilan mendongeng mereka. Evaluasi mengindikasikan adanya perubahan positif pada perilaku anak, seperti peningkatan empati dan disiplin, serta lingkungan psikologis yang lebih mendukung. Secara keseluruhan, program ini berkontribusi pada penguatan karakter anak melalui pendidikan moral dan spiritual yang terintegrasi, sesuai dengan tujuan pembangunan berkelanjutan di bidang pendidikan berkualitas dan pengurangan ketidakadilan sosial. Kata Kunci : dongeng kisah nabi, psikologi anak, nilai moral, panti asuhan, pendidikan spiritual.
Predictors of Intention to Interact with Apparel Products on Instagram: Do creativity and Positive Emotion Matter? Wardana, Candra Kusuma; Prasetya, Farid Adi; Maimun, Muhammad Halim; Fatchan, Fuad Hudaya
Jurnal Manajemen Bisnis Vol. 15 No. 2: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v15i2.21841

Abstract

Research aims: This study aims to determine the effect of perceived creativity, positive emotion, affective commitment on people intention to interact.Design/Methodology/Approach: The study procedures were carried out using a quantitative approach and data were collected with online questionnaires from July to December in 2023. The participants were selected using purposive sampling based on specific criteria, such as experience in purchasing products online. A total of 225 participants were selected and analysis was performed using Structural Equation Modelling (SEM) approach with SmartPLS.Research findings: The results showed that perceived creativity had a significant relationship on positive emotion and affective commitment. Positive emotion was shown to have a significant effect on interaction intention. However, perceived creativity had no significant impact on interaction intention of apparel brand. This indicated that creative content was inadequate in attracting Instagram users to interact with brand’s account. The results also showed that positive emotion lacked a significant correlation with affective commitment, while affective commitment had a significant relationship with interaction intention.Theoretical Contribution/Originality: This study provides meaningful contribution to Stimulus-Organism-Response theory by incorporating creativity to assess Instagram social media platform.Practitioners/Policy Implications: These results can assist business owners and social media marketers in developing creative marketing campaigns and building strong bond with their followers.Research Limitations/Implications: One of the limitations of this study is that it only assessed the use of Instagram in the fashion industry. Therefore, future studies are advised to explore different industries and recruit participants with a specific occupation to obtain better understanding of online consumer behavior.
The Intention To Blow The Whistle : Testing The Correlation Between Ethical Leadership And Retaliation In The Organization Fatchan, Ilham Nuryana; Alfalisyado, Alfalisyado; Randikaparsa, Irawan; Fatchan, Fuad Hudaya
Integrated Journal of Business and Economics (IJBE) Vol 8, No 3 (2024): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v8i3.1027

Abstract

This research helps explain the factors that influence a person's intention to do whistleblowing. This study examines the effect of retaliation (the treatment of revenge) and ethical leadership on the whistleblowing decisions of postgraduate students with masters of accounting at universities in Central Java. The novelty of our study is First, we fill in gaps in previous studies using students as the population; most studies use employees (such as auditors) as the main population.This study is considered to be the first micro-level analytical research in the area. Second, answering whether the ethical principles possessed by superiors influence employees to do whistleblowing. Questionnaires were administered privately, and respondents were convinced of retaliation, value orientation and whistleblowing intentions for data confidentiality and the anonymity of the respondent's identity. Testing the data in the study used the Partial Least Square (PLS) analysis tool.The primary research data used in the research were obtained through questionnaires. The results of the study show that: (1) Ethical Leadership has a positive and significant effect on the intention to do whistleblowing; (2) Retaliation or the threat of retaliation has a negative and significant effect on a person's intention to carry out a whistleblowing.
Transformasi Pengelolaan Masjid: Mewujudkan Masjid Al Ibrahim Al-Aziz Al-Isa sebagai Pusat Ibadah dan Edukasi Masyarakat Kholillulloh, Fajar; Nur Prasetyo Aji; Fuad Hudaya Fatchan; Rangga Dhia Majduddin; Trian Gigih Kuncoro
Journal Of Human And Education (JAHE) Vol. 5 No. 2 (2025): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v5i2.2326

Abstract

Masjid memiliki peran sentral dalam kehidupan umat Islam, tidak hanya sebagai tempat ibadah tetapi juga sebagai pusat kegiatan sosial, pendidikan, dan dakwah. Namun, pengelolaan masjid yang kurang optimal sering menjadi kendala dalam pemanfaatannya secara maksimal. Masjid Al Ibrahim Al-Aziz Al-Isa, yang sedang dalam tahap pembangunan di Kecamatan Sumbang, Kabupaten Banyumas, menghadapi beberapa tantangan, seperti belum terbentuknya tim pengelola yang kompeten, tidak adanya sistem manajemen keuangan yang jelas, serta keterbatasan pendanaan. Program pengabdian masyarakat ini bertujuan untuk meningkatkan kapasitas calon pengurus masjid melalui pelatihan manajemen masjid dan keuangan berbasis prinsip syariah, serta pengenalan digitalisasi masjid sebagai media dakwah dan transparansi keuangan. Metode yang digunakan meliputi pelatihan intensif, pendampingan teknis, serta pengembangan media sosial sebagai sarana komunikasi dan penggalangan dana berbasis wakaf digital. Luaran dari program ini mencakup penerapan sistem laporan keuangan, serta optimalisasi media digital untuk mendukung kegiatan masjid. Diharapkan, melalui program ini, Masjid Al Ibrahim Al-Aziz Al-Isa dapat menjadi model masjid yang dikelola secara profesional, transparan, dan berkelanjutan, serta memberikan manfaat yang lebih luas bagi masyarakat sekitar.
Strategi dan Pengelolaan Keuangan Berbasis Syariah di Desa Baran Airlangga Firdan Jagad Pratama; Nova Ramadani; Fuad Hudaya Fatchan; Eskasari Putri; Ilham Nuryana Fatchan
Abdi Psikonomi Vol 5, No 1 (2024): Juni 2024
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v5i1.5743

Abstract

Pengelolaan keuangan adalah kegiatan mengelola uang dalam suatu organisasi atau kehidupan sehari-hari yang dilakukan oleh individu atau kelompok untuk mencapai kesejahteraan finansial. Untuk mencapai kesejahteraan diperlukan pengelolaan keuangan yang baik agar uang dapat digunakan sesuai kebutuhan. Untuk dapat menjalankan proses pengelolaan keuangan yang baik diperlukan tanggung jawab untuk menjalankan proses pengelolaan uang dan aset lainnya dengan cara yang dianggap positif Pengabdian ini berfokus pada strategi dan pelatihan keuangan syariah di Desa Baran, Sukoharjo. Dalam kehidupan bermasyarakat seringkali terjadi permasalahan terkait hutang piutang ,maka dari itu sosialiasi ini perlu dilakukan untuk membantu masyarakat memahami terkait hutang piutang. Dalam Islam, hutang dianggap sebagai suatu akad yang memungkinkan, tetapi juga harus dilakukan dengan cara yang sesuai dengan prinsip-prinsip dan etika Islam. Dalam beberapa kasus, hutang dapat membawa manfaat, seperti membantu orang lain dalam kebutuhan dan meningkatkan kemampuan seseorang dalam berkontribusi pada masyarakat. Namun, hutang juga dapat menjadi sumber masalah jika tidak dikelola dengan baik dan etika. Sosialisasi ini diharapkan mampu menjadi referensi untuk mengelola keuangan dengan baik dan benar bagi masyarakat dalam suatu organisasi dan diharapkan bisa menerapkan pada pengelolaan keuangan dikeluarga, meningkatkan pemahaman masyarakat terhadap pengelolaan keuangan berdasarkan ketentuan syariah dan meningkatkan kesadaran masyarakat tentang pentingnya pengelolaan keuangan berdasarkan ketentuan syariah.
Perplexity in Accounting Conservatism: a Critical Review Fatchan, Fuad Hudaya; Widagdo, Ari Kuncara
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.13824

Abstract

This paper aims to provide an overview of the literature regarding the definition of accounting conservatism, review literature evidence on the interpretation and role of accounting conservatism and determine the factors that influence conservatism at the company level and the country level. This study shows that the debate about accounting conservatism is largely driven by confusion about the definition and interpretation of conservatism. It is important for researchers to distinguish between the two types of conservatism and to adopt appropriate measures and theories in future research.
Kinerja ESG di Negara Berkembang: Dampak Tata Kelola dan Kinerja Keuangan pada Perusahaan Fajar Kholillulloh; Fuad Hudaya Fatchan; Bella Ananda Chairunnisa
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 3 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i3.6219

Abstract

Sustainability has increasingly become a central concern in the global business landscape, marked by a heightened focus on Environmental, Social, and Governance (ESG) performance as an indicator of corporate responsibility and long-term value. This study aims to analyze the influence of corporate governance and financial performance on ESG performance among companies listed on the Indonesia Stock Exchange. The research utilizes secondary data derived from annual and sustainability reports during the 2020–2022 period. The findings indicate that an effective governance structure and sound financial condition can enhance a company’s commitment to sustainable business practices. The novelty of this study lies in the integration of two internal aspects—corporate governance and financial performance—into a single ESG analytical framework, distinguishing it from previous studies that examined these factors separately. The focus on companies in developing country context provides valuable contributions to the ESG literature, which has predominantly centered on developed markets.
Co-Authors Aini Nur Laila Airlangga Firdan Jagad Pratama Alfalisyado Alfalisyado, Alfalisyado Ari Kuncara Widagdo Ashar Mukhammad Akbar Bella Ananda Chairunnisa Candra Kusuma Wardana Candra Kusuma Wardana Candra Kusuma Wardana, Candra Kusuma Dewita Puspawati Erma Setiawati Fajar Kholillulloh Farid Adi Prasetya Fatchan Achyani Handy Nugraha Ilham Nuryana Fatchan Ilham Nuryana Fatchan, Ilham Nuryana Laila Oshiana Fitria A’zizah Lintang Kurniawati Muhammad Halim Maimun Mukhammad Akbar, Ashar Nova Ramadani Novel Idris Abas Nur Prasetyo Aji Nurastutik, Tiara Ovi Itsnaini Ulynnuha Putri, Eskasari Randikaparsa, Irawan Rangga Dhia Majduddin Rosa Indriana, Octavia Trian Gigih Kuncoro Wafiatun Mukharomah Widagdo, Ari Kuncara