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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia Journal of Indonesian Economy and Business Infestasi Jurnal Ilmiah Ekonomi Islam Jurnal Ilmu dan Riset Akuntansi Journal of Accounting Science Technomedia Journal Martabe : Jurnal Pengabdian Kepada Masyarakat International Journal of Supply Chain Management Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Referensi : Jurnal Ilmu Manajemen dan Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Akuntansi dan Finansial Indonesia Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Akuntansi Kompetif Akuntansi : Jurnal Akuntansi Integratif JAAF (Journal of Applied Accounting and Finance) International Journal of Economics Development Research (IJEDR) The Indonesian Journal of Accounting Research Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences DedikasiMU: Journal of Community Service Journal of Social Research Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Journal of Applied Business and Technology Journal Community Service Consortium ABDIMAS NUSANTARA
Nur Fadjrih Asyik
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Transportation

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The Impact of Digital Integrated Reporting on the Influence of Financial Performance on Firm Value Ningdiyah, Endra Wahyu; Asyik, Nur Fadjrih; Fidiana, Fidiana
Journal of Accounting Science Vol. 8 No. 2 (2024): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i2.1866

Abstract

General Background: The increasing complexity of global financial markets necessitates enhanced transparency and comprehensive reporting, leading to the adoption of digital integrated reporting (DIR) as a framework to provide stakeholders with concise, strategic insights into company performance. Specific Background: In Indonesia, the integration of DIR into financial reporting practices has become crucial, particularly for firms within the LQ-45 index on the Indonesia Stock Exchange, which are considered leaders in corporate governance and reporting standards. Knowledge Gap: Despite DIR's recognized importance, its moderating role in enhancing the relationship between financial performance metrics—Return on Assets (ROA), Current Ratio (CR), and Debt to Equity Ratio (DER)—and firm value remains underexplored. Aims: This study aims to evaluate the effect of ROA, CR, and DER on firm value, considering DIR as a moderating factor, within Indonesian LQ-45 companies during 2019–2021. Results: The findings reveal that ROA and DER significantly impact firm value, while DIR positively moderates the effects of ROA and DER on firm value. Novelty: This research uniquely identifies DIR's moderating influence, offering a fresh perspective on how digital reporting mechanisms can enhance the predictive power of traditional financial metrics. Implications: The study underscores the strategic importance of DIR in corporate reporting, suggesting that enhanced disclosure can lead to increased investor confidence and potentially higher firm valuation, thereby informing policy and practice in corporate governance and financial reporting​.
PENGARUH PENDAPATAN DAN LITERASI KEUANGAN TERHADAP PERILAKU KEUANGAN DENGAN GAYA HIDUP SEBAGAI VARIABEL PEMODERASI Ali, Mujahid Zaid; Asyik, Nur Fadjrih
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 4 (2023): Oktober
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i4.6136

Abstract

Financial behavior has an important role in this latest situation within the organization and company, and also in employees. The main issue is lack of understanding of financial behavior. Therefore, it is important to find out how lifestyle can affect someone’s financial behavior in self-controlling. This research aimed to examine the effect of income and financial literacy on financial behavior, with lifestyle as a moderating variable. The research was quantitative. Moreover, the population was 156 employees who worked at Sarana Metal Group Surabaya. The data collection technique used purposive sampling, which the sample was based on the criteria given. In line with that, there were 54 respondents as the sample. Furthermore, the data analysis technique used Moderated Regression Analysis (MRA) with SPSS 23. The result concluded that 1) income had a positive effect on financial behavior; 2) financial literacy had a positive effect on financial behavior; 3) lifestyle could not be able to moderate the effect of income on financial behavior; and 4) lifestyle could moderate the effect of financial literacy on financial behavior at Sarana Metal Group Surabaya.
Penerapan Akuntansi Syariah pada Perbankan di Indonesia dan Malaysia atas Transaksi Mudharabah Suryanto, Prasetyo Dwi; Asyik, Nur Fadjrih; Wahidawati, Wahidawati
Jurnal Ilmiah Ekonomi Islam Vol 10, No 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.14618

Abstract

This paper discusses the application of sharia accounting on mudharabah transactions in Islamic banking in Indonesia and Malaysia. Mudharabah is one of the flagship products in the Islamic banking industry in both countries. Proper implementation of accounting for mudharabah transactions is crucial to maintain transparency, accountability, and compliance with sharia principles. This study aims to analyze the application of sharia accounting on mudharabah transactions in Islamic banking in Indonesia and Malaysia. The research method used is a literature study by collecting data from various sources such as regulations, accounting standards, and related literature. The results show that there are similarities and differences in the application of sharia accounting on mudharabah transactions between Indonesia and Malaysia. The similarities include the recognition, measurement, and presentation of mudharabah transactions which are guided by the respective country's sharia accounting standards. The differences lie in the regulations, implementation practices, and disclosure of information related to mudharabah transactions in the financial statements.
Analisis Fenomena Flypaper Effect pada Belanja Daerah dengan Pendekatan Software SPSS 20: Analysis of the Flypaper Effect Phenomenon on Regional Spending with the SPSS 20 Software Approach Nauw, Ester Trivona; Asyik, Nur Fadjrih; Riharjo, Ikhsan Budi
Technomedia Journal Vol 9 No 2 Oktober (2024): TMJ (Technomedia Journal)
Publisher : Pandawan Incorporation, Alphabet Incubator Universitas Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/tmj.v9i2.2235

Abstract

The purpose of this study is to identify and understand how Local Revenue, General Allocation Fund, and Special Allocation Fund affect Regional Expenditure, and to explore the Flypaper Effect Phenomenon in districts/cities in West Papua during the 2016-2020 period. The population studied included districts/cities in West Papua Province with a sample consisting of 13 entities. The data used came from the Budget Realization Report (LRA) issued by the Directorate General of Fiscal Balance for all districts/cities. The research sample was obtained through a total sampling technique. This study uses a multiple linear regression analysis method. The results of the study indicate that Local Revenue, General Allocation Fund, and Special Allocation Fund have a positive influence on Regional Expenditure, and the Flypaper Effect Phenomenon was detected in district/city governments in West Papua.
PEMBUATAN KATALOG PRODUK DAN WHATSAPP BUSINESS MEDIA PENINGKATAN PEMASARAN DAN PENJUALAN UMKM DI KELURAHAN MOJO, GUBENG, SURABAYA Laily, Nur; Asyik, Nur Fadjrih; Triyonowati, Triyonowati; Baihaqy, Ahmad; Satria, Vinza Hedi
DedikasiMU : Journal of Community Service Vol 7 No 1 (2025): Maret
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/dedikasimu.v7i1.9548

Abstract

Kegiatan pengabdian kepada masyarakat yang difokuskan pada pendampingan pelatihan pembuatan katalog dan Whatsapp Business sebagai media peningkatan pemasaran UMKM Kelurahan Mojo, Gubeng Surabaya. Hasil survei awal, permasalahan yang dihadapi UMKM adalah bidang pemasaran yang belum luas, UMKM di Kelurahan Mojo sudah sangat maju dalam aspek produksi dan inovasinya. Namun produk UMKM yang bervariasi ini masih kurang ter-ekspos. Tujuan kegiatan ini adalah memberikan solusi permasalahan yaitu memberikan pelatihan dan pendampingan pembuatan katalog produk dan Whatsapp Business bagi pelaku UMKM kelurahan Mojo. Metode yang dipergunakan adalah Pendekatan Participatory Action Research (PAR) merupakan motode yang melibatkan partisipasi aktif dari komunitas atau kelompok yang diteliti dalam seluruh proses penelitian, mulai dari perencanaan, pelaksanaan, refleksi, hingga aksi perubahan. Metode ini bertujuan untuk menghasilkan pengetahuan sekaligus memberikan solusi bagi permasalahan yang dihadapi oleh komunitas tersebut. Hasil dari kegiatan ini adalah pelatihan dan pendampingan dihadiri 15 pelaku UMKM, peserta mampu mengoperasikan Whatsapp Business dalam HP dan pembuatan katalog. Melalui pelatihan ini, diharapkan para peserta dapat meningkatkan aspek pemasarannya agar dapat menarik atensi dari calon konsumen yang lebih luas lagi.
Pengaruh Persepsi Pelaku UMKM, Sosialisasi SAK EMKM, Tingkat Pendidikan, dan Pemahaman Akuntansi terhadap Pelaku UMKM Kota Batam Mulyati, Sri; Buulolo, Artinus; Asyik, Nur Fadjrih
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/am0k5120

Abstract

Micro, small, and medium enterprises will increase transparency and accountability in financial reporting, so to facilitate their access to financial resources and assist in making better business decisions. The purpose of this study was to determine the perceptions of MSME actors, SAK EMKM socialization, level of education, and understanding of accounting for MSME actors in Batam City. This type of research is quantitative. The sampling technique used the Slovin formula with a total of 90 respondents. Data testing was analyzed using multiple linear regression methods. The results of the research showed that the perceptions of MSME actors had a positive and significant effect, socialization of SAK EMKM had a positive and significant effect, level of education had a positive and significant effect, accounting comprehension had a negative effect and not significant. Simultaneous testing shows that the perceptions of MSME actors, SAK EMKM socialization, education level, and understanding of accounting have a positive and significant effect on small and medium micro business actors in Batam City.
PELATIHAN PEMBEKALAN PRA PRAKERIN SISWA SMK IPIEMS SURABAYA Asyik, Nur Fadjrih; Suwitho, Suwitho; Laily, Nur; Rochdianingrum, Widhi Ariestianti
Journal Community Service Consortium Vol 2 No 1 (2021): Journal Community Service Consortium
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/consortium.v2i1.3302

Abstract

SMK IPIEMS salah satu sekolah kejuruan swasta di Surabaya dan merupakan salah satu SMKterbaik di Surabaya . SMK IPEMS memiliki 4 jurusan yaitu Desain konunikasi visual, Multimedia, Otomatisasi dan Tata kelola Perkantoran/ Administrasi perkantoran dan jurusan Akuntansi dan Keuangan. Semua siswa SMK wajib mengikuti praktek kerja industri/prakerin. Permasalahan yang dihadapi mitra adalah ketika praktek kerja industri para siswa tidak mempunyai pengetahuan tentang dunia kerja dan etos kerja. Perlu suatu pembelan bagi siswa SMK sebelum praktek kerja industri. Pelatihan dilakukan dengan memberikan materi mengenai gambaran situasi pasar tenaga kerja saat ini dan bagaimana prospek berbagai jenis pekerjaan dimasa yang akan datang. Kegiatan ini dilakukan dengan berdiskusi antara peserta pelatihan dengan pemateri. Setelah dilakukan pelatihan, maka tahap selanjutnya dalam kegiatan ini adalah pendampinga.. Pada kegiatanpendampingan para siswa pelatihan diajarkan praktek dalam bersikap pada saat magang, mulai dari pakaian yang dikenakan hingga cara berkomunikasi. Harapan dilakukannya kegitan ini adalah para siswa bisa mendapatkan pengalaman kerja yang maksimal pada saat melaksanakan magang. Bukan hanya itu saja diharapkan kegiatan magang ini dapat digunakan oleh para siswa untuk menunjukkan kemampuan atau kapabilitasnya dalam dunia kerja sehingga banyak masyarakat yang percaya dan tertarik dengan kemampuan yang dimiliki.Kata Kunci:
The Influence of Human Resource Competence and Utilization of Information Technology on the Quality of Financial Reports with Internal Control System as a Moderating Variable Laka, Marta Dea Lu Mapa Wasa; Asyik, Nur Fadjrih; Mildawati, Titik
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2875

Abstract

This study determines, examines, and analyzes internal control in moderating the utilization of information technology on financial statements quality at Perumda Wair Puan, Kabupaten Sikka. Furthermore, the research applies quantitatively with a causal approach. Independent variables were variables affected. Meanwhile, a dependent variable is a variable that is affected. The population to be studied in this research consists of the employees at the Perumda Wair Puan Office in Sikka Regency, totalling 114 individuals. The sampling was conducted through purposive sampling, focusing on civil servants in the accounting or finance department working at the Perumda Wair Puan Office in Sikka Regency. The number of respondents determined was 68 people out of 114. The data collection technique used purposive sampling. The data analysis technique used descriUITve statistics with MRA software. The result indicates that as follows (1) human resources competence has a negative effect on financial statements quality, (2) utilization of information technology has a negative effect on financial statements quality, (3) internal control systems strengthen the relationship between human resources competence and utilization of information technology on financial statements quality.
Sosialisasi Sertifikasi Halal Dan Jaminan Halal Pada Umkm Makanan Dan Minuman Di Kabupaten Gresik Asyik, Nur Fadjrih; Patuh, Maswar; Triyonowati; Yahya; Respatia, Wimba
ABDIMAS NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2023): ABDIMAS NUSANTARA (Januari)
Publisher : Fakultas Ekonomi Universitas Islam Majapahit

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

Abstract

A halal certificate on a product is now a must. Consumers will be more selective in choosing products that have halal certification for consumption. The socialization and assistance activities for Halal Certification and Halal Assurance were carried out for Food and Beverage MSME partners assisted by DMI, Gresik Regency. The purpose of this community service activity is to provide an understanding of the urgency of halal, halal ingredients, halal potential, and halal certification so that it can be used as a medium for developing businesses and increasing sales turnover. The ABDIMAS implementation method includes three stages: The planning stage involves mapping the problem, solving problems, and coordinating with MSME partners and DMI Gresik Regency. The stage of implementing the socialization of halal certification using the lecture and question-and-answer method. The monitoring and evaluation phase of a series of socialization and mentoring activities carried out. The results of ABDIMAS activities show that MSME partners participating in the socialization are quite enthusiastic about asking questions related to halal products, the benefits of halal labeled products, halal certification procedures, and halal product guarantees. It is hoped that the food and beverage MSMEs assisted by DMI Gresik Regency can arrange halal certification both through the regular and self-declare routes so as to increase sales turnover.
PENGARUH KODE ETIK PROFESI AKUNTAN PUBLIK TERHADAP OPINI AUDIT YANG DIHASILKAN AUDITOR PADA KAP YANG TERDAFTAR DI JAWA TIMUR Dwijendra, Ida Gusti Bagus Ngurah; Asyik, Nur Fadjrih
Jurnal Akuntansi Kompetif Vol. 6 No. 1 (2023): Inovasi, Kepatuhan, dan Transparansi Akuntansi di Era Digital dan Pandemi
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v6i1.1230

Abstract

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh kode etik profesi akuntan publik terhadap kualitas audit yang dihasilkan oleh auditor pada Kantor Akuntan Publik di Jawa Timur. Penelitian ini menggunakan auditor yang bekerja khususnya di Jawa Timur sebagai sampel. Data penelitian diperoleh dari data kuesioner dengan jumlah responden sebanyak 35 orang. Teknik analisis data yang digunakan adalah dengan menggunakan uji validitas. reliabilitas, dan regresi linier dengan bantuan SPSS for windows. Hasil penelitian menunjukkan bahwa prinsip integritas. objektivitas dan profesionalisme tidak berpengaruh signifikan terhadap kualitas audit, sedangkan prinsip kompetensi berpengaruh signifikan terhadap kualitas audit. Dari hasil tersebut. auditor independen harus memperhatikan kompetensi untuk menciptakan kualitas audit yang baik.
Co-Authors - Soelistyo Akhmad Riduwan Ali, Mujahid Zaid Anak Agung Istri Sri Wiadnyani Andayani Andayani Ani Sumaryono, Ani Aulia Desy Windiati, Aulia Desy Azhari, Nurul Baihaqy, Ahmad Budiyanto Budiyanto Budiyanto Budiyanto Buulolo, Artinus Dewi Noor Partiningsih, Dewi Noor Dewi, Ratih Kumara Dian Agustia Dwijendra, Ida Gusti Bagus Ngurah Endra Wahyu Ningdiyah Erlina Tiara Intan Sari, Erlina Tiara Intan evelyn wijaya Evelyn Wijaya Fadrul Fadrul Fadrul Fadrul Fadrul Fadrul Fajri, Febiyanti Nurul Fance Indriyanto, Asy’arie Febriana Tansyawati, Febriana Febriansyah, Erwin Fidiana, Fidiana Frisca Rini Setiani, Frisca Rini Hanik Lailatul Kuriah, Hanik Lailatul Hardian, Ananda Putra Hellen Hellen Henrikus Herdi, Henrikus Herdirinandasari, Sherla Sherlia Hermanto, Suwardi Bambang Hilda Mala Ariani, Hilda Mala Ikhsan Budi Riharjo Indah Puji Lestari Irena Shannan Jessica KHOMSIYAH KHOMSIYAH Kiki Prasilya Putri, Kiki Prasilya Kirana, Vega Candra Kusumo, Wahyu Kencono Rukmi Hadi Lailatul Amanah, Lailatul Laka, Marta Dea Lu Mapa Wasa Langgeng Prayitno Utomo Lestari, Agustina Dwi Lidiawati, Novi Lilis Ardini Lilis, Ardini Luluk Khoiriyah Maratus Zahro Masluha, Siti Mega Maranda Suwandi Meita Wahyu Rindawati, Meita Wahyu MelaniaAmaral Belo Magno, MelaniaAmaral Belo Mildawati, Titik Mimelientesa Irman Moses Dicky Refa Saputra, Moses Dicky Refa Nauw, Ester Trivona Nidia Midiantari Ningdiyah, Endra Wahyu Norma Dwi Yustiningarti, Norma Dwi Nuning Nur Chayati, Nuning Nur Nur Laily Nurizza Arsyi Isnaini Patuh, Maswar Permana Tedjo Dwi Pamungkas S. Prasekti, Rizky Putri Pratama, Lily Nanda Priyadi, Maswar Patuh Priyono Priyono Rachmat Yusuf Kresno Wibowo respatia, wimba Rika Rahayu Rochdianingrum, Widhi Ariestianti Rosaliani Puspitasari, Rosaliani Ruticha Safitri, Ruticha Safitri, Indah Samsul Arifin Satria, Vinza Hedi Selvya Violita, Selvya Setyaningsih, Riska Dewi Silviana, Rima SOELISTYO SOELISTYO Sri Mulyati Suhartanti, Tutut Sujarwo, Rosalina Ariesta Sunaini Hayati Arsani, Sunaini Hayati Suryanto, Prasetyo Dwi Susanti Permatasari, Susanti Suwardi Bambang Suwitho, Suwitho Syahrenny, Nenny Teddy Chandra Thaharah, Nina Triyonowati, Triyonowati Ummah, Dian Nur Hanifatul Vitria Hardianti, Vitria Wahidahwati Wahidahwati Wahidawati, Wahidawati Yahya Yohaniar, Eliana Yuni Tri Lestari, Yuni Tri Zaylani, Ahmad Zummatul Atiqoh, Zummatul