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All Journal Jurnal Teknik Industri Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Journal of Accounting and Investment E-Dimas: Jurnal Pengabdian kepada Masyarakat AKUNTANSI DEWANTARA JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Accounting Science BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks TIJAB (The International Journal of Applied Business) International Journal of Social Science and Business Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Ekonomi Global Masa Kini eBA Journal: Journal Economic, Bussines and Accounting BALANCE Jurnal Akuntansi dan Bisnis Akuntansi : Jurnal Akuntansi Integratif JASF (Journal of Accounting and Strategic Finance) JAZ: Jurnal Akuntansi Unihaz Cendekia : Jurnal Pengabdian Masyarakat Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Community Empowerment Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Abdimas Bina Bangsa Indonesian Journal of Education Methods Development Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review Indonesian Community Journal Procedia of Social Sciences and Humanities Journal of Governance, Taxation, and Auditing Warta LPM JURALINUS
Nur Ravita Hanun
Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Pendampingan Legalitas Usaha Asosiasi Pengusaha Nasyiatul Aisyiyah Wilayah Sidoarjo budiandari, rahmah utami; Azara, Rima; Hanun, Nur Ravita; Wahyuni, Atik; Indahsari, Fitriyah Nur
SINAR SANG SURYA Vol 9, No 2 (2025): Agustus 2025
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v9i2.4241

Abstract

Pangan merupakan kebutuhan primer, yang harus aman, sehat, bermutu, layak dan terjangkau. Pangan halal saat ini menjadi halal mandatory yang harus diterapkan. sertifikasi halal menjadi salah satu kewajiban bagi pengusaha makanan minuman. syarat mendapatkan sertifikasi halal adalah memiliki legalitas usaha. pendampingan ini ditujukan kepada asosisasi pengusaha Nasyiatul (APUNA), baru 10 % pengusaha yang memliki legalitas sehingga perlu dilakukan pendampingan legalitas usaha dan penerapan GMP. Adapun hasil dari pengabdian ini adalah peningkatan kemampuan mitra tentang keamanan pangan. Keberlanjutan kegiatan ini monitoring penerapan produksi yang sesuai dengan standar Good Manufacturing Practice / GMP sehingga makanan yang dikomersialkan aman dan halal.
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
Pendampingan Digitalisasi Usaha pada Wirausaha Nasyiatul Aisyiyah Sidoarjo guna Mendukung Tercapainya SDG’s Hanun, Nur Ravita; Rachmadany, Andry; Nuriza, Vivin; Fransisko, Eka Duwi; Maulidiyah, Innaki
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 16, No 2 (2025): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v16i2.22940

Abstract

Kader wirausaha Nasyiatul Aisyiyah Sidoarjo menghadapi sejumlah tantangan utama dalam pengembangan usaha yang mereka jalankan. Beberapa permasalahan yang diidentifikasi antara lain adalah keterbatasan akses pasar terhadap pasar yang lebih luas, inefisiensi dalam manajemen operasional usaha sehari-hari, serta kurangnya pemahaman mengenai strategi branding dan pemasaran digital yang efektif. Kegiatan pengabdian kepada masyarakat ini dirancang untuk memberdayakan para kader wirausaha Nasyiatul Aisyiyah Sidoarjo melalui pendekatan digitalisasi usaha, yang juga mendukung implementasi program Merdeka Belajar Kampus Merdeka (MBKM). Metode pendekatan yang digunakan yaitu 1) pelatihan branding produk; 2) Pelatihan dan pendampingan digital marketing; 3) meningkatkan pemahaman pengelolaan keuangan melalui sistem informasi. Hasil kegiatan menunjukkan peningkatan kapasitas kader dalam memanfaatkan platform digital, teknik penulisan konten yang menarik, optimasi media sosial, serta strategi meningkatkan engagement dan menciptakan konten viral. Selain itu, peserta juga dilatih menggunakan sistem informasi keuangan, seperti Laci POS dan Akuntansi UKM, guna menciptakan pengelolaan keuangan usaha yang lebih efisien dan akuntabel. Melalui kegiatan ini, kader diharapkan dapat mengelola usaha secara lebih profesional, adaptif, dan berdaya saing tinggi di era digital.
Persepsi Stakeholders dalam Kesiapan dan Pelaksanaan Pelaporan Keuangan desa Berbasis Undang-Undang No.6 Tahun 2014 Ravita Hanun, Nur
Akuntansi: Jurnal Akuntansi Integratif Vol. 6 No. 1 (2020): Volume 6, Nomor 1, April 2020
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v6i01.240

Abstract

This research is to find out, describe and analyze stakeholder perceptions in the preparation and implementation of village financial reporting. This research is a qualitative research. The case study method approach was chosen to analyze social phenomena that exist in village financial reporting seen from stakeholder perceptions. Research informants consisted of key stakeholders, supporting stakeholders and key stakeholders. Data analysis uses triangulation techniques to reduce data, present data and draw conclusions. The results of this study indicate that the readiness and implementation in the preparation of village financial reporting affects the timing of the delivery of village financial statements. Stakeholders' perceptions state that village government is not ready to implement village financial reporting based on Law No. 6 of 2014 concerning Villages.
Survival Strategies of Muhammadiyah Schools During The Covid-19 Pandemic Yani, Muhammad; Junjunan, Mochammad Ilyas; Hanun, Nur Ravita
Jurnal Aplikasi Bisnis dan Manajemen Vol. 9 No. 1 (2023): JABM, Vol. 9 No. 1, Januari 2023
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.9.1.50

Abstract

The COVID-19 pandemic requires the government to issue various strategic policies that impact all sectors, especially the education sector. This research attempts to determine the strategy of private schools in Indonesia, especially in school sustainability during the COVID-19 pandemic. The interpretive paradigm with a descriptive qualitative approach was used as a study method. The location of this research was Muhammadiyah schools in Sidoarjo Regency at the junior high school level, as many as 10 schools. Data analysis was carried out using data reduction, presentation, and conclusion-drawing procedures. The results of this study indicate that Muhammadiyah junior high schools in Sidoarjo Regency use online learning as a survival strategy by utilizing the various facilities they have. In addition, several creative and innovative new programs are implemented comprehensively to support the financial limitations of schools and students. Other results also show that each location's Muhammadiyah Branch Leaders (PCM) actively support all school needs from resources, finances, and health facilities. Keywords: survival strategy, covid-19 pandemic, muhammadiyah junior high schools
Dividend Policy's Role in Company Value: IDX Pharmaceutical Manufacturing (2013-2021): Peran Kebijakan Dividen dalam Nilai Perusahaan: Studi pada Perusahaan Manufaktur Subsektor Farmasi yang Terdaftar di BEI (2013-2021) Sari, Roro Yona Novita; Hanun, Nur Ravita
Indonesian Journal of Public Policy Review Vol. 25 No. 2 (2024): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijppr.v25i2.1370

Abstract

This study investigates the interplay between dividend policy, profitability, firm size, and firm value in the context of pharmaceutical manufacturing firms listed on the Indonesia Stock Exchange. Employing a purposive sampling technique, 54 companies were selected, and Smart Partial Least Square 3.0 program was utilized for statistical analysis. The findings reveal that while profitability exerts no significant influence on firm value, firm size positively impacts it. However, dividend policy does not moderate the relationship between profitability, firm size, and firm value. These results prompt further exploration into the nuanced dynamics of dividend policy and its implications for firm valuation strategies. Highlights : Profitability does not significantly affect firm value. Firm size positively influences firm value. Dividend policy does not moderate the relationship between profitability, firm size, and firm value. Keywords: Dividend policy, Profitability, Firm size, Firm value, Pharmaceutical manufacturing.
Optimizing Internal Audit Roles for Fraud Prevention in Higher Education: Optimalisasi Peran Audit Internal dalam Pencegahan Penipuan di Perguruan Tinggi Anggraini, Amelia Putri; Hanun, Nur Ravita
Indonesian Journal of Education Methods Development Vol. 20 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijemd.v20i2.990

Abstract

Background: Fraud in higher education remains a persistent challenge due to complex organizational structures and weak oversight mechanisms. Specific Background: Previous studies mostly examined technical aspects of internal audit without exploring its practical effectiveness across diverse campus contexts. Gap: Limited qualitative investigations addressing how internal audit functions operate in different institutional settings. Aim: This study explores the effectiveness of internal audit roles in preventing fraud in three higher education institutions. Methods: A qualitative approach was applied using semi-structured interviews, observations, and triangulation supported by secondary literature. Results: Internal audit performance in the three institutions remains suboptimal due to limited management support, inconsistent follow-up of audit recommendations, and oversight structures that emphasize administrative review rather than investigative depth. Novelty: This study provides a multi-institutional qualitative perspective showing how variations in audit structures produce different levels of fraud-prevention readiness. Implications: The findings highlight the need for strengthened governance systems, clearer authority for internal audit units, and systematic follow-up mechanisms to enhance institutional integrity. Highlights:• Internal audit effectiveness varies across institutions• Fraud prevention requires managerial commitment• Oversight structures shape audit performance Keyword: Internal Audit, Fraud Prevention, Higher Education, Internal Control, Qualitative Study
Internal Control Practices for Fraud Prevention in Higher Education: Praktik Pengendalian Internal untuk Pencegahan Penipuan di Perguruan Tinggi Astriani, Cindy; Hanun, Nur Ravita
Indonesian Journal of Education Methods Development Vol. 20 No. 2 (2025): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijemd.v20i2.991

Abstract

Background: Fraud remains a persistent concern in higher education, especially where internal control practices are weak and organizational behavior shapes the control environment. Specific Background: Two accredited private universities—Melati and Mawar—demonstrate varied cultural and behavioral dynamics influencing their control systems. Knowledge Gap: Previous studies emphasize structural and technical controls, while behavioral and cultural dimensions remain underexplored. Aim: This study analyzes how internal control is implemented for fraud prevention by examining organizational culture, individual behavior, and critical supporting and inhibiting factors. Results: Findings show that integrity, coordinated functions, digital systems, segregation of duties, and routine audits strengthen internal control, whereas limited human resources, weak sanction enforcement, resistance to audits, and incomplete system integration hinder effectiveness. Novelty: The study offers a comparative approach emphasizing behavioral and cultural dimensions supported by triangulated qualitative data. Implications: The results provide practical guidance for higher education leaders to strengthen fraud prevention through structural, behavioral, and cultural improvements. Highlights:• Organizational culture shapes internal control practices• Digital systems support fraud prevention• Audit consistency strengthens governance Keyword: Internal Control, Fraud, Organizational Culture, Behavior, Higher Education
Intellectual Capital, Market Value, and Financial Performance: Indonesia and Malaysia’s Banking Companies Hermawan, Sigit; Hanun, Nur Ravita; Nirwana, Nihlatul Qudus Sukma; Candrawati, Clarisa Ika
JASF: Journal of Accounting and Strategic Finance Vol. 4 No. 2 (2021): JASF (Journal of Accounting and Strategic Finance) - November 2021
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v4i2.142

Abstract

This study aims to determine the effect of intellectual capital on market value with financial performance as an intervening variable: evidence from banking companies in Indonesia and Malaysia. The analysis tool uses Partial Least Square to test hypotheses. The results of this study are intellectual capital affects the financial performance of banking companies in Indonesia but does not affect the banking companies in Malaysia. Intellectual capital does not affect the market value of banking companies in Indonesia but affects banks in Malaysia. Financial performance affects market value in Indonesian banking companies but does not affect banking companies in Malaysia. For indirect or mediation effects, the result is that financial performance can mediatethe effect of intellectual capital on market value in banking companies in Indonesia but not for banks in Malaysia. Banking companies must pay attention to intellectual capital management because of its impact on financial performance and market value. The market will give a higher valuation to companies that have increased financial performance. Next, companies with improved financial performance will be responded positively to the market so that it will increase market value.
Bankruptcy Prediction of Boycotted Firms Using Altman Z-Score Analysis: Prediksi Kebangkrutan Perusahaan yang Diboykoti Menggunakan Analisis Altman Z-Score Rosfian, Ilma Zulfiana; Hanun, Nur Ravita
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.v20i1.1431

Abstract

Background: Consumer boycotts linked to the Israel–Palestine conflict have created financial pressure on several Indonesian companies, prompting the need to assess their financial resilience. Specific Background: Despite widespread public action, limited studies investigate how boycotts influence bankruptcy risk using financial ratio models. Gap: Previous research applies Altman Z-Score in various sectors, yet none focuses on boycott-affected firms within a social–political context. Aim: This study analyzes bankruptcy prediction among Indonesia Stock Exchange companies allegedly affected by consumer boycotts during 2019–2023 using the Altman Z-Score model. Results: Findings show heterogeneous financial conditions: food and beverage companies such as FAST, MAPB, and PZZA experienced declining Z-Scores indicating distress, while ADES, ULTJ, and MTDL maintained strong financial stability. All four ratios (WCTA, RETA, EBITTA, MVEBVL) exhibit significant positive contributions to Z-Score, confirming their relevance in predicting financial resilience. Novelty: This research integrates Altman Z-Score with signaling and agency theory to explain how managerial decisions and market perceptions shape corporate stability during boycott pressures. Implications: The results provide practical insights for investors, managers, and policymakers in evaluating risk exposure and developing strategies to strengthen corporate resilience under socio-political disruptions. Highlights:• Companies show varied financial resilience under consumer boycott• Altman Z-Score identifies vulnerable and stable firms accurately• Working capital, retained earnings, EBIT, and equity strength drive stability Keywords: Altman Z-Score, Bankruptcy Prediction, Consumer Boycott, Financial Ratios, Indonesia Stock Exchange
Co-Authors Ade Irma Suryani Lating Ade Prasetya, Atina Nabila Aisha Hanif Ajeng Tita Nawangsari Amrulloh, Muhlasin Anggraini, Amelia Putri Apriliana Sari, Indah Arief Senja Fitrani, Arief Senja Aripratiwi, Ratna Anggraini Astriani, Cindy Atik Wahyuni Atikha Sidhi Cahyana Atina Nabila Binti Nadhifa Candrawati, Clarisa Ika Clarisa Ika Candrawati D. Hermawan, Hardika Detak Prapanca Dewi Novita Sari Dina Dwi Oktaviarini Dina Dwi Oktaviarini Duwi Rahayu Dwi Yandari, Aprilya Eka Sabela Erika Puspita Sari Eva Hidayatul Khusnah Fransisko, Eka Duwi Hadiah Fitiyah Hadiah Fitriyah Handayani, Henna Hartinah , Siti Heri Widodo Hidayat, Anastasya Putri Indah Apriliana Sari W. Indahsari, Fitriyah Nur Jannah, Binti Shofiatul Junjunan, M Ilyas Junjunan, Mochammad Ilyas Lukman Hudi M Ilyas Junjunan Marodiyah, Inggit Maulidiyah, Indri Maulidiyah, Innaki Maulidiyah, Innaki Ramadhani Muhammad Yani Muhammad Yani Muhammad Yani, Muhammad Nadhifah, Binti Nihlatul Qudus Sukma Nirwana Ningrum, Surya Nuriza, Vivin Nuriza, Vivin Ramadhani Nuryulia Praswati, Aflit Oktaviarini, Dina Dwi Pandansari, Ayu Pradina, Aulia Yunika Rachmadany, Andry Rachmadhany, Andry Rahmah Utami Budiandari Retno Wulandari RIMA AZARA Rizki Eka Febriansah Rosfian, Ilma Zulfiana S. Wulandari, Indah Apriliana Sabela, Eka Sari, Erika Puspita Sari, Roro Yona Novita Sari, Sonia Puspita Sartono SETIYANINGSIH , Titik Agus Setiyono, Wisnu Panggah Sigit Hermawan Sriwahyuni, Diana Surya Ningrum Syarifa Ramadhani Nurbaya Virgianti, Leli Eka Wulandari, Hanifa Putri Wulandari, Indah Apriliana Sari