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All Journal JURNAL SAINS PEMASARAN INDONESIA Jurnal Bisnis dan Manajemen EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Accounting Science Jurnal Pengabdian Pada Masyarakat BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Media Mahardhika JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Almana : Jurnal Manajemen dan Bisnis Jurnal Sistem Cerdas JURNAL MANAJEMEN DAN BISNIS INDONESIA JURNAL MANAJEMEN Akuntansi : Jurnal Akuntansi Integratif Dinasti International Journal of Education Management and Social Science Al Yasini : Jurnal Keislaman, Sosial, hukum dan Pendidikan Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Jurnal Akuntansi Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Community Empowerment Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Efektif Jurnal Abdimas Bina Bangsa Golden Ratio of Marketing and Applied Psychology of Business Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review Procedia of Social Sciences and Humanities Proceeding ISETH (International Summit on Science, Technology, and Humanity) Apollo: Journal of Tourism and Business Paradoks : Jurnal Ilmu Ekonomi Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Innovative Technologica: Methodical Research Journal IJOT International Journal of Artificial Intelligence for Digital Marketing Academia Open
Hadiah Fitriyah
Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Academia Open

 1 
Analysis of Green Accounting as Accountability of Hospitals: Analisis Green Accounting sebagai Tanggung Jawab Rumah Sakit Muhammad Mualiyin; Hadiah Fitriyah
Academia Open Vol. 8 No. 2 (2023): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.1377

Abstract

General Background the growing concern for environmental sustainability has prompted organizations, including healthcare institutions, to adopt green accounting practices. Specific Background this study employs a literature review approach to examine the application of green accounting at a specific hospital, aiming to identify relevant theoretical references and documentation. Knowledge Gap despite the significance of green accounting in enhancing accountability and transparency in financial reporting, there remains a lack of comprehensive understanding and implementation among healthcare institutions, particularly in the context of this hospital. Aims the study aims to analyze the current state of financial reporting based on green accounting, assess the application of green accounting principles, and evaluate the implementation of environmental prevention costs at the hospital. Results findings indicate that while the hospital has integrated environmental costs into general and administrative expenses, detailed green accounting reports are lacking. Additionally, staff awareness and understanding of green accounting principles remain insufficient, and the implementation of environmental prevention costs has not yet been realized. Novelty this study contributes to the literature by providing empirical insights into the application of green accounting in a healthcare setting, highlighting the need for improved practices. Implications the findings underscore the importance of enhancing knowledge and practices of green accounting within healthcare organizations to foster greater environmental accountability and sustainability. Highlights : Integration of environmental costs into financial reporting is observed. Lack of detailed green accounting reports hinders transparency. Insufficient staff awareness of green accounting principles limits effectiveness. Keywords : Green Accounting, Environmental Costs, Healthcare, Accountability, Financial Reporting
The Effectiveness Of The Official Website As A Disclosure Of Corporate Social Responsibility : Efektivitas Official Website Sebagai Pengungkapan Corporate Social Responsibility Dwi Prihandoko; Hadiah Fitriyah
Academia Open Vol. 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.4.2021.1964

Abstract

This study aims to know the effectiveness of the official website at Bank Mandiri Syariah as a disclosure of Corporate Social Responsibility. This type of research is qualitative. The data source of this study was data from CSR reports from the official website of Syariah Mandiri Bankin June 2020. Researchers used documentation data collection techniques. Data were analyzed using Moleong theory (2016). The results of this study include, on its official website, Bank Mandiri Syariah has sought to address all issues related to CSR. The existence of a special CSR menu on the main page of the page shows that Bank Mandiri Syariah pays attention to the importance of CSR information to the public (high hierarchy). The location of CSR information carried out by Bank Mandiri Syariah is widely located or the position of information is conveyed on the website compared to media outside the website. The use of expositive information sources in the form of text, images, photographs and graphics alone shows that this page is still one-way (unidirectional), and the Bank Mandiri Syariah Website does not provide adequate feedback as a medium of interaction and dialogue with different publics.
Application Of Activity Based Costing Method To Determine The Cost Of Production : Penerapan Metode Activity Based Costing Untuk Menentukan Harga Pokok Produksi Ita Sri Mulyani; Hadiah Fitriyah
Academia Open Vol. 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.4.2021.1974

Abstract

To analyze the comparison of calculations with the Activity Based Costing Method. This research is designed as a descriptive analytical study, quantitative analysis, which is used in calculating the traditional method and the Activity Based Costing method, while qualitative analysis is used in analyzing the results of the two variables of the traditional method and the Activity Based Costing Method. detailed data in the form of production data during the current period. Based on the results of the analysis, both the Activity Based Costing Method resulted in lower costs. Therefore, the Activity Based Costing Method can be used as an alternative for companies in calculating the cost of goods manufactured which is good because this method is a method that calculates the real and detailed production costs.
The Influence of Good Corporate Governance, Corporate Social Responsibility and Free Cash Floe on Financial Performance and Company Value: Pengaruh Good Corporate Governance, Corporate Social Responsiblity Dan Free Cash Floe Terhadap Kinerja Keuangan Dan Nilai Perusahaan Rizqi Silviati; Hadiah Fitriyah
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2061

Abstract

Financial performance is the company's ability to manage and control its resources, which is reflected in the financial statements proxied by ROA. Firm value is the level of success of the company in developing the company which is reflected in the share price proxied by PBV. The purpose of this study was to analyze the effect of the independence of the board of commissioners, audit committee, corporate social responsibility and free cash flow on financial performance and firm value. In this study, the population used is a food and beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange in 2014 – 2018 with a total sample of 11 companies. The results of this study show that the results of the independence of the board of commissioners and the audit committee have no significant effect on financial performance, while Corporate Social Responsibility and free cash flow have a significant effect on financial performance. Meanwhile, the independence of the board of commissioners and corporate social responsibility have a significant effect on firm value, while the audit committee and free cash flow have no effect on firm value.
Media Exposure: Unleashing the Influence of CSR Disclosure on Company Value: Paparan Media: Mengungkap Pengaruh Pengungkapan CSR terhadap Nilai Perusahaan Vidya Dwi Asma Murni; Hadiah Fitriyah
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.2207

Abstract

This quantitative study aims to examine the impact of CSR Disclosure and Profitability on Firm Value, while investigating the moderating role of Media Exposure. The research population consisted of 53 consumer goods companies, with a sample of 17 companies and a total of 68 observations. Data was collected through documentation techniques and analyzed using SmartPLS 3 (Partial Least Square) program. The findings reveal that both CSR Disclosure and Profitability significantly influence Company Value. Furthermore, Media Exposure weakens the relationship between CSR Disclosure and Company Value. However, no moderating effect of Media Exposure on the relationship between Profitability and Company Value was observed. These results contribute to the understanding of non-financial factors, such as CSR Disclosure and Media Exposure, in shaping company value. The implications of this research emphasize the importance of strategic CSR practices and the management of media exposure in enhancing company value in today's highly competitive business landscape. Highlights: CSR Disclosure drives Company Value: The study demonstrates the significant impact of CSR Disclosure on the overall value of a company, highlighting the importance of responsible business practices. Media Exposure as a moderating factor: Media Exposure is identified as a critical moderator that weakens the relationship between CSR Disclosure and Company Value, emphasizing the need for effective management of media perceptions. Profitability's limited influence: While Profitability is found to have a direct impact on Company Value, the research reveals that Media Exposure does not moderate this relationship, suggesting that other factors may play a more prominent role in determining company value. Keywords: CSR Disclosure, Profitability, Company Value, Media Exposure, Quantitative Study
Effect of E-Commerce, Use of Accounting Information Systems and Business Capital in Student Decision Making for Entrepreneurship: Pengaruh E-Commerce, Penggunaan Sistem Informasi Akuntansi dan Modal Usaha Dalam Pengambilan Keputusan Mahasiswa Untuk Berwirausaha Choirina Nurlaila; Hadiah Fitriyah
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2594

Abstract

This study aims to determine the effect of (1) E-commerce, (2) the use of Accounting Information Systems and (3) Business Capital on student decision making for entrepreneurship. The research method uses quantitative. The study used primary data with a questionnaire. Students of the accounting study program at Muhammadiyah Sidoarjo University with as many as 88 respondents were the population in this study. Purposive sampling technique used in determining the sample. SPSS version 23.0 software assistance in data processing. In analyzing the data using multiple linear regression method. The results of the study prove that (1) E-commerce and (2) the use of accounting information systems have an influence on students' decision making for entrepreneurship, while (3) venture capital has no influence on entrepreneurial decisions.
Discrepancies in Website Accounting: Non-compliance with ISAK 14: Terungkapnya Ketidaksesuaian: Ketidakpatuhan Pengakuan dan Perlakuan Akuntansi Website dengan ISAK 14 Mohammad Taufan Prassetiyo; Hadiah Fitriyah
Academia Open Vol. 8 No. 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.3909

Abstract

This scientific article presents a qualitative research study aimed at examining the recognition and accounting treatment of websites as intangible assets. Focusing on the case of the Ricosta website, the research demonstrates that the current practice of categorizing the website as other expenses in financial statements contradicts the guidelines outlined in ISAK 14. By utilizing narrative data and descriptive analysis, the study unveils the misalignment between the recognized accounting treatment and the stipulated requirements. The results highlight the need for adherence to proper recognition and accounting practices for websites as intangible assets, offering implications for companies and standard-setting bodies in promoting accurate financial reporting. Highlights: Non-compliance with ISAK 14: The research uncovers the misalignment between the recognition and accounting treatment of websites as intangible assets and the guidelines stated in ISAK 14. Financial statement impact: The study reveals that the current practice categorizes website expenses as other expenses, contrasting with the potential recognition of websites as intangible assets, which can significantly affect the financial statements of companies. Implications for accurate financial reporting: The findings emphasize the importance of adhering to proper recognition and accounting practices for websites as intangible assets, suggesting implications for companies and standard-setting bodies to ensure accurate and transparent financial reporting. Keywords: website recognition, accounting treatment, intangible assets, ISAK 14, financial statements.
The Impact of Perception, Business Experience, and Scale on the Use of Accounting Information in Micro, Small, and Medium Enterprises: The Influence of Perceptions of Micro, Small and Medium Enterprises on Accounting, Business Experience, and Bussiness Scale on the Use of Accounting Information Nabilla Putri; Hadiah Fitriyah
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.4522

Abstract

This study aimed to investigate the impact of perception, business experience, and scale on the use of accounting information in micro, small, and medium enterprises (MSMEs). The study used a quantitative approach with a sample of 100 MSMEs in Sukodono District, Sidoarjo Regency. The data were collected using a Likert scale questionnaire and analyzed using multiple linear regression analysis with SPSS 26. The results showed that (1) the perception of MSMEs about accounting had a significant effect on the use of accounting information, (2) business experience did not have a significant effect on the use of accounting information, and (3) the scale of the business did not have a significant effect on the use of accounting information. This study implies that MSMEs should pay attention to their perception of accounting to improve the use of accounting information in their business operations.Highlights: Perception of accounting has a significant effect on the use of accounting information in MSMEs. Business experience and scale do not have a significant effect on the use of accounting information in MSMEs. MSMEs should pay attention to their perception of accounting to improve the use of accounting information in their business operations. Keywords: perception, business experience, scale, accounting information, MSMEs
Co-Authors - Sutrisno Agung Indra Lesmana Ahmad Qomarudin Ahmad Qomarudin Ais Fauziah Aisha Hanif Al arif, Mohammad Anam Anggraini, Titania Arief Senja Fitrani, Arief Senja Arisanto, Sefi Lefberti Arista, Sintha Wahyu ASMARANINGTYAS, LUSSY WIDIA Azis, Nadia Ismayanti Bambang Tjahjadi Bayu Wardhana Choiri, Ika Choirina Nurlaila Cut Ami Rahmah Dainy, Zilba Vara Deddy Arief Himawan Dedy Rahmat Saleh Dedy Rahmat Saleh Dessy Kartika Yudityawati Detak Prapanca Dina Dwi Oktavia Rini Divtita Sofia Dwi Prihandoko Ekawati Ekawati Etica Aprillia Eva Hidayatul Khusnah Fauzan, Risqi Rachmadi Fitri Wulandari Handayani, Henna Hari Sundana Helita, Widia Hendarti, Gracia Angelina Hermansyah, Mamad Hernanda, Ary Setya Hidanah, Sri Hidayat, Anastasya Putri Ida Agustini Saidi Imelda Dian Rahmawati Indiani, Ayunia Suci Ira Sari Yudaniayanti Irawan, Yuriza Rahayu Iriawan, Andi Ita Sri Mulyani Kafa Bayu Ismoyo Khasanah, Syafa’atul Kurniati, Novita Yuli Kusnaini Sulchan Leny Rahma Ayunda Lukman Hudi Lussy Widia Asmaraningtyas Madihah, Siham Marissa Grace Haque, Marissa Grace Meilisa Fani Herdiati, Meilisa Fani Miarsono, Sigit Mirni Lamid Mohammad Taufan Prassetiyo Muflihah, Imroah Muhammad Fajrul Mushoffi Muhammad Mualiyin muhammad rizky, muhammad Mujiawati, Gishelia Anastasya Murtiningrum, Susi Mutia Hanna Masitha Nabilla Putri Nabilla Putri Nabilla, Dewi Ayu Ningrum, Surya Noorlailie Soewarno Nur Lailatul Hidayah Nur Ravita Hanun Nurasik Nurasik Nurul Yaqin Pramesari, Alifia Hayunda Pramudita Putri Rizqianti Prasetyo, Wahyu Eko Puspitasari, Devina Eka Putra, Herdyansyah Falendra Putri Febriana Putri, Nabilla Rahmat, Wijaya Ramadhin Setyawanatra, Ede Rihlatus Saidah RIMA AZARA Rita Ambarwati Sukmono Rizky Eka Febriansah Rizqi Silviati Rochmawati, Erfina Rosyada, Zulfi Nur Amrina Sabdoningrum, Emy Koestanti Saiful Ukamah Sakdiyah , Ni’matus Sampurno, Feri D. Santi Rimadias Sari, Eka Septiana Sarpangga Putri, Fierda Lestari Sarwenda Biduri Setiyono, Wisnu Panggah Sigit Hermawan Silmi, Fahmi Amil Siti Choirun Nisa Siti Ulfah Soeharsono Soeharsono Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Suci Meilia Setyarini Supardi Supardi Supardi Supardi Surya Ningrum Suryono, Gatot Tukfa Qurotalain Ula, Adinda Lafilatul Valerina stasia putri Vidya Dwi Asma Murni Wahyu Eko Prasetyo Warsito, Sunaryo Hadi Widodo, Oky Setyo Widya Paramita Lokapirnasari Wiwik Sulistiyowati Yuriza Rahayu Irawan Yusril Ihza Mahendra