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All Journal Jurnal Riset Akuntansi Terpadu Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Surya Masyarakat Media Mahardhika Jurnal Ilmiah Akuntansi dan Keuangan Business and Finance Journal Accounting and Management Journal Community Development Journal Dialektika: Jurnal Ekonomi dan Ilmu Sosial Jurnal Akademi Akuntansi (JAA) Jurnal Abdi Insani Muhammadiyah Riau Accounting and Business Journal Jurnal Surya Masyarakat Indonesia Berdaya Jurnal ABM Mengabdi Jurnal Abdi Masyarakat Saburai (JAMS) GREENOMIKA Prosiding Konferensi Nasional PKM-CSR Jurnal Akuntansi AKUNESA Inspirasi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Journal of Artificial Intelligence and Digital Business National Conference for Ummah Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Penelitian Pendidikan Indonesia JCSE: Journal of Community Service and Empowerment
Khusnah, Hidayatul
Universitas Nahdlatul Ulama Surabaya, Jawa Timur, Indonesia
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Organizational Ethical Culture, Moral Reasoning: Pengaruhnya terhadap Ethical Decision Making dan whistleblowing intention Hidayatul Khusnah
Jurnal Bisnis dan Keuangan Vol 5 No 1 (2020): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v5i1.1495

Abstract

This study aims to investigate the factors that can encourage individuals to do whistleblowing. Factors that are predicted to affect whistleblowing intention are organizational Ethical Culture and Moral intensity and Ethical Decision Making. The sample in this study were 63 respondents. Total questionnaires distributed were 78 questionnaires, but as many as 65 questionnaires were returned, there were 2 questionnaires that were not filled out completely, so were excluded from testing. Data analysis techniques in this study used SEM-PLS. The results of this study found a positive effect of organizational ethical culture on whistleblowing intention. This shows that organizations that have a high ethical culture tend to have high whistleblowing intentions. The next finding is that moral intensity has a positive effect on ethical decission making and whistleblowing intention. This shows that individuals who have high moral intensity decisions that are made tend to be more ethical. The final finding in this research is ethical decision making which has a positive effect on whistleblowing intention. the higher the Ethical Decision Making, the higher the Whistleblowing Intention. When someone is able to make decisions ethically, it will go hand in hand with the whistleblowing intention
DAMPAK MEDIASI EARNINGS MANAGEMENT PADA PENGARUH TOURNAMENT INCENTIVES TERHADAP KEMUNGKINAN TERJADINYA FRAUD DALAM LAPORAN KEUANGAN Hidayatul Khusnah
Jurnal Bisnis dan Keuangan Vol 5 No 2 (2020): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v5i2.1758

Abstract

This study aims to investigate the effect of tournament incentives on earnings management and fraud, as well as the mediating impact of earnings management on the effect of tournament incentives on fraud. This research was conducted in manufacturing companies listed on the Indonesia Stock Exchange (IDX) which publish annual financial reports for six consecutive years, starting from 2014 to 2019. The data in this study were obtained from the official website of the Indonesia Stock Exchange (www. idx.co.id), the website of each company, www.ahamok.com. The data analysis technique in this study used SEM-PLS analysis using the WarpPLS 5.0 software. The results of this study indicate that tournament incentives have a positive effect on the possibility of fraud in financial reports and earnings management. This study also found a positive effect of earnings management on the possibility of fraud in financial statements. Finally, this study did not find a mediating effect of earnings management on the effect of tournament incentives on the possibility of fraud in the financial statements.
IMPLEMENTATION OF MERDEKA BELAJAR KAMPUS MERDEKA (MBKM) AND MODELING OF QUESTIONNAIRE BASED ON A CASE OF MBKM IN UNIVERSITAS NAHDLATUL ULAMA SURABAYA Rizqi Putri Nourma Budiarti; Rizki Amalia; Umdatus Soleha; Sri Hartatik; Endang Sulistiyani; Khamida Khamida; Hidayatul Khusnah; Riyan Sisiawan; ary andini
Jurnal Bisnis dan Keuangan Vol 7 No 1 (2022): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v7i1.2576

Abstract

Technological developments in the midst of the covid19 pandemic prompted the enactment of a new era in the world of education, namely Merdeka Learn Campus Merdeka (MBKM) where its implementation encourages universities to remain productive in implementing the tridharma, namely teaching, research, community service. The increase in the implementation of MBKM is an effort to improve the competence of students and lecturers at universities in synergizing with the world of work and the industrial world. In addition, there are 8 MBKM schemes designed to facilitate the implementation of a flexible learning curriculum for students. This study aims to describe implementation modeling and provide an overview of the extent of involvement of lecturers, staff and students in the implementation of MBKM at Universitas Nahdlatul Ulama Surabaya (UNUSA). This study uses a qualitative research design in presenting data where the results clearly show that there is a positive increase in the implementation of MBKM education at UNUSA which is described from the major and minor impact models analyzed through the results of the questionnaire from UNUSA community that is relevant to the suitability of MBKM implementation with the direction of the Ministry of Education and Culture. which is stated in the regulation of the Ministry of Education and Culture no. 20 of 2021. The data used in this study is the result of a survey on the implementation of MBKM on lecturers, staff and student respondents with a total sampling of 220 lecturers, 113 students and 3661 students. The percentage of the results achieved included the major influence of the questionnaire, 36.53% of the lecturer respondents who were divided into 5 response groups, 66.67% of students who were divided into 5 respondents and into 5 response groups 75.45groups% of Educators were divided. The percentage of the results achieved included minor influence from the questionnaire, 36.53% of the lecturer respondents who were divided into 7 response groups, 63.03% students were divided into 4 response groups and 63.64% Educators were divided into 7 response groups.
Pelatihan Sertifikasi Halal dalam Upaya Peningkatan Kepuasan Pelanggan Sebagai Bagian dari Scale-Up Business Bagi UMKM Rachma Rizqina Mardhotillah; Endah Budi Permana Putri; Denis Fidita Karya; Riyan Sisiawan Putra; Hidayatul Khusnah; Mohamad Rijal Iskandar Zhulqurnain; Pance Mariati
Jurnal Surya Masyarakat Vol 4, No 2 (2022): Mei 2022
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/jsm.4.2.2022.238-246

Abstract

MSME actors have limited knowledge in applying for halal certification so that it becomes an obstacle in implementing halal product guarantees in Indonesia. Whereas the halal logo on the packaging has an impact on purchasing decisions and consumer satisfaction. Community service aims to provide training on the importance of halal certification as an effort to increase customer satisfaction for MSME actors. The target of the activity is 26 MSMEs in Surabaya. The method used is lectures and questions and answers followed by distributing knowledge questionnaires about halal certification and consumer satisfaction as material for evaluating activities. Furthermore, the data were analyzed using the Paired Sample Test. The results of the analysis showed that there was a significant increase in knowledge (p-value 0.000). This is indicated by the average knowledge score before training from 3.81 to 6.50 after being given training. Furthermore, MSME actors expect there are activities to assist in the registration of halal certification.
Pelatihan Sertifikasi Halal dalam Upaya Peningkatan Kepuasan Pelanggan Sebagai Bagian dari Scale-Up Business Bagi UMKM Rachma Rizqina Mardhotillah; Endah Budi Permana Putri; Denis Fidita Karya; Riyan Sisiawan Putra; Hidayatul Khusnah; Mohamad Rijal Iskandar Zhulqurnain; Pance Mariati
Jurnal Surya Masyarakat Vol 4, No 2 (2022): Mei 2022
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/jsm.4.2.2022.238-246

Abstract

MSME actors have limited knowledge in applying for halal certification so that it becomes an obstacle in implementing halal product guarantees in Indonesia. Whereas the halal logo on the packaging has an impact on purchasing decisions and consumer satisfaction. Community service aims to provide training on the importance of halal certification as an effort to increase customer satisfaction for MSME actors. The target of the activity is 26 MSMEs in Surabaya. The method used is lectures and questions and answers followed by distributing knowledge questionnaires about halal certification and consumer satisfaction as material for evaluating activities. Furthermore, the data were analyzed using the Paired Sample Test. The results of the analysis showed that there was a significant increase in knowledge (p-value 0.000). This is indicated by the average knowledge score before training from 3.81 to 6.50 after being given training. Furthermore, MSME actors expect there are activities to assist in the registration of halal certification.
Pengaruh Spiritualitas di Tempat Kerja, Komitmen Organisasi dan Kepuasan Kerja terhadap Kinerja Karyawan Hidayatul Khusnah
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 17 No.1, Maret 2019
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v17i1.2825

Abstract

Sumber daya manusia (SDM) dalam suatu organisasi menjadi hal penting yang harus diperhatikan oleh pimpinan organisasi. Permasalahan terkait dengan SDM yang sering terjadi dapat menghambat kinerja suatu organisasi, misalnya seperti menurunnya komitmen karyawan, menurunnya kepuasan kerja serta menurunnya kinerja karyawan. Tujuan penelitian ini adalah untuk mengetahui pengaruh spiritualitas di tempat kerja terhadap komitmen organisasi, kepuasan kerja dan kinerja karyawan.selain itu penelitian ini juga ingin mengetahui pengaruh dari komitmen organisasi dan kepuasan kerja terhadap kinerja karyawan di universitas nahdlatul ulama Surabaya. Pengujian hipotesis dalam penelitian ini menggunakan Structural Equation Modeling (SEM) dengan metoda alternatif Partial Least Square (PLS) dengan menggunakan software WarpPLS 3.0. Hasil penelitian ini menunjukkan bahwa spiritualitas di tempat kerja berpengaruh positif terhadap komitmen organisasi dan  kinerja karyawan, namun tidak berpengaruh terhadap kepuasan kerja. Hasil penelitian selanjutnya yaitu komitmen organisasi berpengaruh positif terhadap kepuasan kerja, namun tidak berpengaruh terhadap kinerja karyawan. Hasil temuan terakhir yaitu kepuasan kerja berpengaruh terhadap kinerja karyawan. Kata kunci: Spiritualitas di tempat kerja, Komitmen Organisasi, Kepuasan Kerja, Kinerja.
Apakah Laba Berbasis Kas, Berbasis Akrual dan Pembagian Laba Perusahaan Terakselerasi di Pasar? Tri Utami; Riri Zelmiyanti; Hidayatul Khusnah; Abdul Haris; Cahaya Nugrahani; Titik Purwanti
Muhammadiyah Riau Accounting and Business Journal Vol 3 No 2 (2022): Muhammadiyah Riau Accounting and Business Journal: April - September
Publisher : Faculty of Economics and Business Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/mrabj.v3i2.3586

Abstract

Angka akuntansi terakselerasi di pasar apabila angka akuntansi direaksi oleh pasar dan tercermin dalam harga saham atau return saham. Tujuan dari penelitian ini adalah untuk menguji apakah komponen laba berbasis akrual dan berbasis kas terakselerasi di pasar. Disamping itu, penelitian ini juga menguji apakah distribusi laba kepada investor dan kreditor terakselerasi di pasar. Penelitian ini menggunakan pengukuran perubahan pertumbuhan untuk mengukur akselerasi. Objek penelitian dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan jumlah sampel sebanyak 881 firm-year observation. Multiple Regression dan Clustered Robust Regression digunakan untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa komponen laba berbasis akrual berpengaruh positif dan signifikan terhadap return saham, dengan kata lain komponen akrual terakselerasi di pasar. Sedangkan komponen laba berbasis kas, dan distribusi laba kepada investor dan kreditor tidak berpengaruh terhadap return saham.
Dampak Self Efficacy, Moral Intention Dan Budaya Etis Organisasi Terhadap Whistleblowing Intention Hidayatul Khusnah; Rimatul Jannah
Jurnal Akademi Akuntansi Vol. 4 No. 2 (2021): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v4i2.15385

Abstract

The purpose of this study was to investigate the influence of Self Efficacy, Moral Intention and Organizational Ethical Culture on Whistleblowing Intention. The data used in this study are primary data obtained through distributing questionnaires to respondents, namely external auditors who work in public accounting firms in Surabaya. The sampling method uses non-probability sampling with saturated sampling technique. The sample consists of 33 external auditors who work in the Public Accounting Firm in Surabaya. The analytical tool used to test the hypothesis is multiple linear regression analysis. The results showed that self-efficacy, moral intention, and organizational culture simultaneously had a positive effect on whistleblowing intention. Self-efficacy and moral intention partially do not affect whistleblowing intention, while organizational ethical culture partially has a positive effect on whistleblowing intention.
PELATIHAN PENENTUAN HARGA POKOK PRODUKSI UNTUK MENCAPAI BREAK EFENT POINT (BEP) OPTIMAL PADA WALI MURID PENGELOLA UMKM DI PAUD BINA BANGSA DESA JATISARI KECAMATAN SENORI KABUPATEN TUBAN Hidayatul Khusnah; Mardiyah Anugraini
Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 4 (2021): Peran Perguruan Tinggi dan Dunia Usaha dalam Mewujudkan Pemulihan dan Resiliensi Masya
Publisher : Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.14 KB) | DOI: 10.37695/pkmcsr.v4i0.1346

Abstract

Kegiatan pengabdian pada masyarakat ini dilakukan untuk meningkatkan perbaikan taraf hidup dan kesejahteraan jangka panjang bagi pengelola UMKM yang ada di desa Jatisari Kecamatan Senori Kabupaten Tuban. Kegiatan ini akan dilaksanakan secara luring dengan tetap menerapkan protokol kesehatan dengan ketat. Kegiatan ini akan diikuti oleh wali murid PAUD Bina Bangsa Desa jatisari Kecamatan Senori yang memiliki UMKM. Permaslahan utama para pengelola UMKM adalah minimnya pengetahuan tentang cara penentuan harga pokok produksi dari produk mereka. Pada dasarnya penentuan harga pokok produksi itu adalah salah satu hal yang penting bagi para pelaku usaha, jika mereka tidak memahami dan mengetahui cara menghitung yang benar maka usahanya tidak dapat berkembang dengan pesat. Berdasarkan hal di atas, maka kami berinisiatif untuk melakukan pelatihan penentuan harga pokok produksi untuk mencapai break efent point (bep) optimal, dengan harapan dapat membantu para pelaku usaha agar dapat meningkatkan usahanya. Kemudian untuk melihat perubahan pola laporan keuangan ukm maka setelah selesai pelaksanaan intervensi sosialisasi pengabdian masyarakat, langkah akhir adalah melakukan evaluasi. Evaluasi dirancang dengan membandingkan kondisi pengetahuan dan kesadaran awal sebelum intervensi sosialisasi dengan peningkatan pengetahuan dan kesadaran setelah pelaksanaan intervensi. Pemotretan pengetahuan dan kesadaran perangkat dan guru tentang laporan keuangan lembaga pendidikan, dengan menggunakan kuesioner individu yang berupa pre test dan post test.
Halal Certification Training as an Effort to Increase Customer Satisfaction in the Start-Up Business of UNUSA Students Rachma Rizqina Mardlotillah; Endah Budi Permana; Denis Fidita Karya; Riyan Sisiawan Putra; Hidayatul Khusnah; Mohamad Rijal Iskandar Zhulqurnain; Pance Mariati
Community Development Journal Vol 6 No 2 (2022): Community Development Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.333 KB) | DOI: 10.33086/cdj.v6i2.2980

Abstract

Lack of understanding regarding halal label certification in a start-up business within the Nahdlatul Ulama University Surabaya is an obstacle in implementing halal product guarantees for a product or service. If further researched, halal certification on a product, especially in a start-up, will affect customer satisfaction and increase the profits of a business. Therefore, this community service activity aims to provide literacy and training about a halal certification to increase customer satisfaction in the Unusa Student Start-Up business. This community service activity targets 26 students of Nahdlatul Ulama University Surabaya who have a start-up business. The method used is lecture and question and answer. Meanwhile, the evaluation of activities is carried out by distributing questionnaires regarding knowledge related to halal certification and customer satisfaction, which is then analyzed using Paired Sample Test. The results obtained are a significant increase in knowledge (p-value 0.000). This is evidenced by the average knowledge score before training of 3.83 to 5.42 after training. After this training, students hope to get further assistance related to halal certification in start-up businesses
Co-Authors Abdul Haris Affandi, Muhammad Nizar Agung Firmansyah Agus Achmad Faisal Amara Putri Nurdy Intari Andini, Ary Andreas Putro Ragil Santoso, Andreas Putro Ragil Aziza, Firda Nur Budiarti, Rizqi Putri Nourma Cahaya Nugrahani Cahyati, Dwi Putri Devi Oktavia Azahra Dike Bayu Magfira, Dike Bayu Endah Budi Permana Endah Budi Permana Putri Endah Tri Wahyuningtyas Endang Sulistiyani Enggriana, Findi Nita Ersalina Nidianti Firdeana Fitrotul Ula Firdeana Fitrotul Ula Firly Irhami Firmansyah, Ardhi Dwi Fuady, Muhammad Farhan Heni Agustina Idohatun Nasiroh Ifah Nurdiana Intari, Amara Putri Nurdy Irmalia, Yusi Nur Jannah, Sifa Imroatun Karya, Denis Fidita Khairunnisa Alvania Zhafira Khamida Khamida Luluk Khoiriyah Magfira, DikeBayu Mardhotillah, Rachma Rizqina Mardiyah Anugraini Mardiyah Anugraini Mardiyah Anugraini, Mardiyah Moh. Maruf Moh. Maruf Mohamad Rijal Iskandar Zhulqurnain Mohamad Rijal Iskandar Zhulqurnain Mohamad Yusak Anshori Much. Nizar Rochmatullah Muchsin Maulana, Muchsin Muhammad Afwan Romdloni Muslikhatun Muslikhatun Niken Savitri Primasari Novita, Nurul Riska Nurcahya Setiani Rahayu Nurcahya Setiani Rahayu Nurdiana, Ifah Oki Safitri Oktora Putri Kirana Pance Mariati Prayekti, Endah Primasari, Niken Savitri Primasari​ ​, Niken Savitri Putra, M Wava Ferdiansyah Putri Sholikhah Putri, Reza Nindya Maharani Harsono Qolbi, Tsabita Rachma Rizqina Mardhotillah Radina Fikrotuz Zakiyah Reza Nindya Maharani Harsono Putri Rimatul Jannah Riri Zelmiyanti Riyan Sisiawan Putra Rizki Amalia Sifa Imroatun Jannah Siti Mas'ulah Soleha, Umdatus Sri Hartatik Sulistijono, Nur Ainina Sulistyaningsih Tamara Adillatirrusdah Tri Utami Tri Utami Ula, Fitrotul Urfatul Rustaprilana Vera Putri Fabiola Wahidatul Husnaini Wijayanti, Destin Rafika Wulan, Tri Deviasari Yusak Anshori Yusi Nur Irmalia Zhulqurnain, Mohamad Rijal Iskandar