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All Journal Jurnal Reviu Akuntansi dan Keuangan 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 Jurnal Akademi Akuntansi (JAA) Jurnal Penelitian Ekonomi Akuntansi (JENSI) Bubungan Tinggi: Jurnal Pengabdian Masyarakat Jurnal Fokus Manajemen Bisnis 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 E-Amal: Jurnal Pengabdian Kepada Masyarakat JURALINUS Jurnal Manajemen Maranatha Aktsar: Jurnal Akuntansi Syariah Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review International Journal of Economic Integration and Regional Competitiveness
Nur Ravita Hanun
Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo, Indonesia
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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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
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
Lompatan Digital Mengubah Tata Kelola Pedesaan di Indonesia Noor Reta Dwi Sari; Nur Ravita Hanun
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 4 No. 1 (2024): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v4i1.1713

Abstract

Studi ini menyelidiki dampak aplikasi Siskeudes terhadap kinerja pengelolaan keuangan desa Sumorame. Meskipun adopsi perangkat digital dalam tata kelola pemerintahan daerah telah meluas, manfaat dan tantangan spesifik dari implementasi tersebut di daerah pedesaan masih belum banyak dieksplorasi. Dengan menggunakan metode kualitatif, termasuk wawancara, observasi, dan dokumentasi, penelitian ini bertujuan untuk menilai efektivitas aplikasi Siskeudes dalam meningkatkan pelaporan keuangan dan efisiensi operasional di pemerintahan desa Sumorame. Temuan menunjukkan bahwa aplikasi ini secara signifikan membantu aparat desa dalam pengelolaan keuangan dan meningkatkan efisiensi waktu. Namun, tantangan tetap ada karena kemampuan sumber daya manusia yang tidak memadai. Selain itu, pemerintah desa secara aktif berupaya menyelesaikan masalah ini melalui peningkatan komunikasi dengan pemerintah pusat. Studi ini menggarisbawahi potensi perangkat keuangan digital untuk mengoptimalkan tata kelola pemerintahan daerah, meskipun juga menyoroti perlunya pelatihan dan dukungan yang komprehensif untuk memaksimalkan manfaatnya.
Memajukan Mekanisme Kontrol Internal dalam Pendidikan Tinggi Indonesia untuk Era Digital Rina Setya Ningrum; Nur Ravita Hanun
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 4 No. 1 (2024): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v4i1.1715

Abstract

Pengendalian internal sangat penting bagi perguruan tinggi untuk tumbuh di era digitalisasi. Perguruan tinggi dituntut untuk terus mengembangkan kinerjanya di era digitalisasi dengan beragam perannya yang cukup besar. Salah satunya pada perguruan tinggi Universitas Muhammadiyah Sidoarjo. Tujuan penelitian ini berfokus mengenai bagaiman peran pengendalian internal, faktor pendukung serta implementasi pengendalian internal di Universitas Muhammadiyah Sidoarjo di era digitalisasi. Metode yang digunakan yaitu metode deskriptif kualitatif. Hasil dari penelitian ini adalah pengendalian internal di UMSIDA sudah berjalan dengan optimal. Faktor pendukung dalam pengendalian internal antara lain faktor system yang mendukung, lingkungan pengendalian internal, individu yang kompeten, pimpinan, Kerjasama, serta kebijakan. pelaksanaan pengendalian internal di Universitas Muhammadiyah Sidoarjo berjalan dengan baik. Namun dibatasi oleh sistem yang masih dalam proses pengerjaan.
Mindset FIRE dan digital financial inclusion sebagai penentu stabilitas keuangan Generasi Z Detak Prapanca; Nur Ravita Hanun; Putri Ayunda Anggraeni; Amelia Fitri Agustin
Jurnal Manajemen Maranatha Vol 25 No 2 (2026): Jurnal Manajemen Maranatha
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jmm.v25i2.15136

Abstract

This​‍​‌‍​‍‌​‍​‌‍​‍‌ research investigates how the FIRE mindset and digital financial inclusion impact financial stability among Generation Z, with self-concept serving as the mediating variable. The study employed a quantitative survey method and gathered data from 300 digitally active respondents. The data were then analyzed using PLS-SEM. The findings reveal that both the FIRE mindset and digital financial inclusion are significant factors that determine financial stability. Also, self-concept is a direct influencing factor of financial stability. On the contrary, digital financial inclusion neither affects self-concept significantly nor does self-concept mediate the relationships. Hence, the results point out that the behavioral discipline and long-term financial orientation of Generation Z drive their financial stability more than the psychological mediation mechanisms. The paper further explains that for improving financial resilience, financial literacy, digital access, and consistent financial behavior need to be ​‍​‌‍​‍‌​‍​‌‍​‍‌combined.
Determinasi dan Respon Stakeholders Terhadap Kinerja Keuangan Pemerintah Daerah Hanun, Nur Ravita; Hermawan, Sigit; Prapanca, Detak
AKTSAR: Jurnal Akuntansi Syariah Vol 3, No 2 (2020)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v3i2.8098

Abstract

This study deals with local original income as a determinant of district/city finances in the Gerbang Kertosusilo (Gresik, Bangkalan, Mojokerto, Surabaya, Sidoarjo dan Lamongan) period 2014–2018 and know the responses of the Stakeholders. The research method used is the mix method research. The hypothesis in this study is to explain the influence of tax ratios, retribution ratios, BUMD profit ratios, and other valid income ratios simultaneously, partially and dominantly on the financial performance of regencies or cities in the Gerbang Kertosusilo. To test this hypothesis data analysis tools are used in the form of multiple linear regression. Besides this research also uses a qualitative approach where triangulation techniques will test data collected from interviews, observations and documentation. The results of this study, all variables significantly influence regional financial performance. The stakeholders also justified this. The Financial Performance of Regional Governments reflects the ability of regional heads in managing and maintaining their regions.
Digitization of the Dinar Amanta Sidoarjo Cooperative through the KOPERKU Application to Support Asta Cita and SDGs Nur Ravita Hanun; Andry Rachmadany; Denisa Iselina Suwandono; Rosmawati Andriani Utami
Bubungan Tinggi: Jurnal Pengabdian Masyarakat Vol 8, No 2 (2026): MAY 2026
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/btjpm.v8i2.18325

Abstract

This program aims to enhance the financial management of the Dinar Amanta Cooperative through the KOPERKU application. Employing a Participatory Action Research (PAR) framework, the program combined structured training and business mentoring, actively engaging cooperative members as co‑designers of the intervention. The intervention introduced an information‑based financial system, replacing manual bookkeeping with the KOPERKU Application Usage Module. Quantitative analysis revealed a 100 % increase in financial accuracy, transparency, and accountability, while qualitative feedback underscored heightened member confidence and sustained knowledge retention. The findings demonstrate that participatory mentoring, coupled with a tailored digital tool, can effectively drive digital transformation in cooperative settings. These results suggest that similar interventions may be replicated in other cooperatives to foster sustainable, data‑driven financial practices.
Exploring the Link Between Fixed Asset Intensity and Profitability: The Mediating Role of Effective Tax Rate Duwi Rahayu; Nur Ravita Hanun; Diah Ayu Rintan Sulistiorini; Siti Aisyah
Jurnal Penelitian Ekonomi Akuntansi Vol 10 No 1 (2026)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v10i1.14777

Abstract

This study aims to examine the role of the effective tax rate (ETR) as a mediating variable in the influence of fixed asset intensity (FAI) on company profitability. FAI generates depreciation expenses that reduce taxable income, thereby lowering the ETR. This quantitative study uses a sample of 41 state-owned companies (BUMN) in the mining sector that went public during the 2020–2025 period, with a total of 246 financial reports. The data were analyzed using Stata 14 through multiple regression analysis and mediation testing (path analysis/Sobel test). The results of this study show that FAI has a negative effect on profitability and on ETR. ETR also has a negative effect on profitability. Furthermore, ETR mediates the relationship between FAI and profitability, with a negative direction. In conclusion, high FAI lowers the ETR through depreciation expenses. This decrease in ETR then increases after-tax profitability. Thus, ETR mediation is considered effective if the company is able to utilize its fixed assets for tax efficiency to support net income.
Work discipline as a behavioral mechanism linking work motivation and compensation to employee performance Maudy Nur Arifianti; Wisnu Panggah Setiyono; Nur Ravita Hanun; Imashev Aibek Baduanovich
Jurnal Fokus Manajemen Bisnis Vol. 16 No. 1 (2026)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/fokus.v16i1.14915

Abstract

Despite the existence of motivating and compensation systems, inconsistent work discipline frequently limits employee performance in local government entities. Using work discipline as a mediating variable, this study examines the direct and indirect effects of work motivation and compensation on employee performance. This study uses a convenience sample of 150 government personnel from 18 sub-district offices in Sidoarjo Regency, East Java, Indonesia. Partial least squares structural equation modeling was used to examine the data. The results show that work motivation and compensation significantly influence both work discipline and employee performance, while work discipline also directly affects employee performance. Work discipline acts as a key mediator in the relationships between work motivation, compensation, and employee performance. This study contributes to the development of theories in human resource management and organizational behavior, particularly by explaining the relationships among work motivation, compensation, work discipline, and employee performance. In practical terms, the findings of this study have important implications for government agencies, specifically subdistrict offices in Sidoarjo Regency, East Java, Indonesia, as they work to improve employee performance. Nevertheless, the cross-sectional design and single-district emphasis of this study are its limitations. Therefore, future research is recommended to test this model across different regions and organizational settings.
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.
Co-Authors Ade Irma Suryani Lating Ade Prasetya, Atina Nabila Aisha Hanif Ajeng Tita Nawangsari Amelia Fitri Agustin Amrulloh, Muhlasin Andry Rachmadany Anggraini, Amelia Putri Apriliana Sari, Indah Arief Senja Fitrani, Arief Senja Aripratiwi, Ratna Anggraini Astriani, Cindy Atik Wahyuni Atikha Sidhi Cahyana Atina Nabila Aulia Yunika Pradina Binti Nadhifa Clarisa Ika Candrawati Denisa Iselina Suwandono Detak Prapanca Dewi Novita Sari Diah Ayu Rintan Sulistiorini Dina Dwi Oktaviarini Dina Dwi Oktaviarini Duwi Rahayu Dwi Yandari, Aprilya Eka Sabela Erika Puspita Sari Eva Hidayatul Khusnah Faulorozi Sumartono Fitriyah Nur Indahsari Fransisko, Eka Duwi Hadiah Fitiyah Hadiah Fitriah Hadiah Fitriyah Hana Catur Wahyuni Handayani, Henna Hardika Dwi Hermawan Hartinah , Siti Heri Widodo Hidayat, Anastasya Putri Imashev Aibek Baduanovich Indah Apriliana Sari Wulandari Indahsari, Fitriyah Nur Inggit Mardiyah Inggit Marodiyah Jannah, Binti Shofiatul Junjunan, M Ilyas Khafidin Khafidin Lukman Hudi M Ilyas Junjunan Maudy Nur Arifianti Maulidiyah, Indri Maulidiyah, Innaki Maulidiyah, Innaki Ramadhani Mochammad Ilyas Junjunan Muhammad Yani Muhammad Yani Muhammad Yani, Muhammad Nabila Ramadhanty A Nadhifah, Binti Nihlatul Qudus Sukma Nirwana Ningrum, Surya Noor Reta Dwi Sari Nuriza, Vivin Nuriza, Vivin Ramadhani Nuryulia Praswati, Aflit Oktaviarini, Dina Dwi Pandansari, Ayu Putri Ayunda Anggraeni Rachmadhany, Andry Rahmad Ramdani Rahmah Utami Budiandari Retno Wulandari Rima Azara Rina Setya Ningrum Rita Ambarwati Rizki Eka Febriansah Rosfian, Ilma Zulfiana Rosmawati Andriani Utami S. Wulandari, Indah Apriliana Sabela, Eka Sari, Erika Puspita Sari, Roro Yona Novita Sari, Sonia Puspita Sartono Setiyono, Wisnu Panggah Sigit Hermawan Siti Aisyah Sriwahyuni, Diana Surya Ningrum Surya Ningrum Syarifa Ramadhani Nurbaya Titik Agus Setiyaningsih Virgianti, Leli Eka Wulandari, Hanifa Putri Wulandari, Indah Apriliana Sari