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All Journal JURNAL SAINS PEMASARAN INDONESIA Jurnal Bisnis dan Manajemen 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 International Journal of Economics Development Research (IJEDR) Jurnal Akuntansi Academia Open 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

Hadiah Fitriyah

Universitas Muhammadiyah Sidoarjo

Author-ID : 3618059

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Articles

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Small and medium enterprises' innovation and product competitiveness in the Covid-19 pandemic era Hadiah Fitriyah; Nur Ravita Hanun; Rima Azara
Community Empowerment Vol 6 No 12 (2021)
Publisher : Universitas Muhammadiyah Magelang

The purpose of the community service is to increase the products competitiveness of the Belimbing Wangi SMEs, Watesari Village, Balongbendo District, Sidoarjo Regency. The impact of the Covid-19 pandemic is extraordinary, especially for the Belimbing Wangi SMEs business group, where the production process and turnover has decreased, because business management is still carried out conventionally and Watesari Village tourism must be closed according to government regulations. The service method used is field observation, trial of processed star fruit products, training and assistance in processing star fruit juice, and business management training. As a result of the assistance, partners understand the importance of conducting business management and finding the best formula for star fruit juice drinks. This training also supports the sustainability of the Belimbing Wangi SMEs business and competes at the global market level.

Pencegahan Fraud dalam pengelolaan alokasi dana desa Sarwenda Biduri; Hadiah Fitriyah; Putri Febriana
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1085

This study has a purpose to analyze the Effect of Presentation of Village Financial Statements, Internal Controls, and Competence on Fraud Prevention in Village Fund Allocation Management (Study on Villages in Sidoarjo Regency). Each village is represented by 4 people, namely the Village Head, Village Treasurer, Village Secretary, and BPD in Tanggulangin District, Sidoarjo Regency, namely 19 villages including Kalidawir, Kedensari, Kalitengah, Kalisampurno, Kedung Banteng, Kedung Bendo, Banjar Asri Village, Banjar Panji, Boro, Gempol Sari, Long Algae, Ketapang, Ketegan, Kludan, Ngaban, Putat, Penatarsewu, Randegan, and Sentul. Researchers used quantitative research with an associative approach and used primary data sources. The sampling method used is the saturated sampling technique method because the population is relatively small. The sample in this study were 76 respondents. The data used is primary data. The data analysis method used in this study is Multiple Linear Regression with SPSS 25. The results of this study indicate that the Presentation of Village Financial Statements Affects Fraud Prevention in Village Fund Allocation Management. Internal Control Affects Fraud Prevention in the Management of Village Fund Allocation. Competence Influencing Fraud Prevention in Village Fund Allocation Management.

Media Exposure: Unleashing the Influence of CSR Disclosure on Company Value Vidya Dwi Asma Murni; Hadiah Fitriyah
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

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

Discrepancies in Website Accounting: Non-compliance with ISAK 14 Mohammad Taufan Prassetiyo; Hadiah Fitriyah
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

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 Influence of Accounting Understanding, Education Level, and Quality of Village Apparatus Job Training on Understanding Village Financial Reports Pramudita Putri Rizqianti; Hadiah Fitriyah
Indonesian Journal of Cultural and Community Development Vol 11 (2022): March
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of Accounting Understanding, Education Level, and Quality of Village Apparatus Training on Understanding Village Financial Reports. This research method uses quantitative. The sampling technique used purposive sampling as many as 60 village officials by distributing questionnaires to 20 villages in Prambon sub-district. The data analysis technique used is validity and reliability test and multiple linear regression analysis. T test (partial test) and multiple determination coefficient test (R²) to test the hypothesis with SPSS version 26 program. The results of this study indicate that (1) understanding of accounting affects understanding of village financial statements, (2) level of education affects understanding of financial statements village, and (3) the quality of village apparatus job training affects the understanding of village financial reports.

The Role of Community Participation, Accountability, and Transparency on the Effectiveness of Village Fund Management Divtita Sofia; Hadiah Fitriyah
Indonesian Journal of Cultural and Community Development Vol 13 (2022): September
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to provide empirical evidence regarding the Role of Community Participation, Accountability, and Transparency on the Effectiveness of Village Fund Management by examining each variable. The object of this research is in the District in Sidoarjo District, namely Prambon District. This study uses a quantitative method with a non-probability sampling technique with purposive sampling involving 10 villages in Prambon District with 100 respondents as the research sample. The analytical model used is a multiple linear regression analysis model which was carried out with the help of SPSS version 26 for windows. The results of this study indicate that community participation, accountability and transparency affect the effectiveness of village fund management.

A LITERATURE REVIEW: RISET AKUNTANSI KEPERILAKUAN DI INDONESIA Fitri Wulandari; Sigit Hermawan; Hadiah Fitriyah; Nurasik Nurasik
JURNAL AKUNTANSI Vol 11, No 2 (2022): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v11i2.597

Akuntansi keperilakuan merupakan bidang akuntansi yang relatif baru dibandingkan dengan bidang akuntansi lainnya. Tujuan penelitian ini yaitu untuk memetakan topik penelitian, metoda poenelitian, subyek penelitian, dan sitasi dari artikel yang ditemukan peneliti. Hasil penelitian ini menunjukkan jumlah artikel yang terbit dalam 5 topik yang ditentukan peneliti selama periode 2007-2021. Metoda yang paling banyak digunakan selama 15 tahun adalah kuisioner, sedangkan subyek yaitu akademik/mahasiswa. Hasil dari sitasi diurutkan dari jumlah yang terbesar hingga terkecil dalam tiga besar saja. Sehigga untuk peneliti selanjutnya agar dapat mengembangkan topik maupun variabel lainnya untuk mengembangkan peneliti ini.Kata Kunci: literature review, akuntansi keperilakuan, riset akuntansi

Peran Corporate Social Responsibility Memoderasi Pengaruh Kinerja Lingkungan terhadap Kinerja Perusahaan Hadiah Fitriyah; Rihlatus Saidah
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 1 (2022): Mei 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i1.5837

This study aims to determine the role of corporate social responsibility (CSR) in moderating the effect of environmental performance on company performance. The research population includes all Manufacturing Companies listed on the IDX for the 2017-2019 period. The sampling technique used is purposive sampling. The sample data taken are industrial consumer goods sector companies listed on the Indonesia Stock Exchange. The data analysis method used is partial least square (PLS) software. The results showed that environmental performance had an effect on company performance and corporate social responsibility was not able to moderate the influence of environmental performance on company performance. This is what provides an explanation that environmental performance is able to affect the company's performance as evidenced by the financial value with a higher rate of return and if the company does not have conflict issues regarding the environment, the company with EBBAs carries out its business operations, this proves that in the future environmental performance will provide influence on company performance.

Analisis Prediktor Rasio Keuangan Terbaik Terhadap Harga Saham Dengan Metode Best Subset Selection (Studi pada Perusahaan yang Terindeks di IDXHIDIV20 Bursa Efek Indonesia Periode 2018-2020) Dedy Rahmat Saleh; Aisha Hanif; Hadiah Fitriyah; Sarwenda Biduri
Akuntansi : Jurnal Akuntansi Integratif Vol. 8 No. 2 (2022): Volume 8 Nomor 2 Oktober 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i2.1009

This research aims to determine the effect of the best financial ratio predictors on stock prices of companies indexed on IDXHIDIV20 of Indonesian Stock Exchange for the 2018-2020 Period. This research used total population sampling as sampling method. The sample data were taken from 20 companies indexed on IDXHIDIV20 of Indonesian Stock Exchange for the 2018-2020 period. This research used secondary data. The analysis method in this research comprised best-subset selection for selecting the best financial ratio predictors till panel data regression to analyze the selected predictors supported by RStudio program. The results of this research show Earning Per Share (EPS) and Price to Earnings Ratio (PER) are selected as the best financial ratio predictors according to best-subset selection using Bayesian Information Criterion (BIC). Regarding the results of partial significance test, EPS positively influences stock prices and PER positively influences stock prices of companies indexed on IDXHIDIV20 of Indonesian Stock Exchange for the 2018-2020 Period.

IMPLEMENTATION OF THE PROMOTIONAL MIX STRATEGY IN AN EFFORT TO INCREASE SALES VOLUME ON MSMEs IN THE TIME OF THE COVID-19 PANDEMIC Agung Indra Lesmana; Kafa Bayu Ismoyo; Hadiah Fitriyah
JPIM (Jurnal Penelitian Ilmu Manajemen) Vol 7 No 3 (2022): JPIM (JURNAL PENELITIAN ILMU MANAJEMEN)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpim.v7i3.1158

Penelitian ini bertujuan untuk mengungkapkan dan mendeskripsikan bagaimana penerapan strategi bauran promosi yang diterapkan pada UMKM Butik Zakiah Hijab Solution dalam meningkatkan volume penjualan di masa pandemi Covid-19. Metode penelitian ini menggunakan metode penelitian deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa di masa pandemi Covid-19 UMKM Butik Zakiah Hijab Solution memfokuskan lebih pada promosi pada media digital (online) untuk dapat meningkatkan penjualan butik. Â Strategi online yang diterapkan di UMKM Butik Zakiah Hijab Solution memiliki 2 metode yakni metode secara promosi yang non berbayar seperti Instagram, Facebook, TikTok dan metode yang berbayar seperti Shopee dan OLX. Adanya promosi dan bonus yang dilakukan dalam market online dapat meningkatkan volume penjualan. Strategi personal selling yang diterapkan UMKM Butik Zakiah Hijab Solution mengedapankan pelayanan yaitu saat berkomunikasi dengan konsumen. UMKM Butik Zakiah Hijab Solution dalam mempromosikan produknya yaitu Butik mendapatkan penjualan serta mengalami peningkatan penjualan dengan menerapkan tiga strategi promosi yaitu periklanan, promosi penjualan, dan personal selling.Â Â Â Â Â Â Â Abstract (11 pt)Â This study aims to reveal and describe how the implementation of the promotional mix strategy applied to the Zakiah Hijab Solution Boutique MSME in increasing sales volume during the Covid-19 pandemic. This research method uses descriptive qualitative research methods. The results of this study indicate that during the Covid-19 pandemic, MSME Boutique Zakiah Hijab Solution was more focused on promotion in digital media (online) to increase boutique sales. The online strategy applied to MSMEs Zakiah Hijab Solution Boutique has 2 methods, namely free promotion methods such as Instagram, Facebook, TikTok and paid methods such as Shopee and OLX. The existence of promotions and bonuses carried out in the online market can increase sales volume. The personal selling strategy implemented by UMKM Boutique Zakiah Hijab Solution prioritizes service, namely when communicating with consumers. MSME Boutique Zakiah Hijab Solution in promoting its products, namely boutiques get sales and increase sales by implementing three promotional strategies, namely advertising, sales promotion, and personal sellingletters.Â Â Â

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 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 rizky, muhammad Mujiawati, Gishelia Anastasya Murtiningrum, Susi Mutia Hanna Masitha 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 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 Soeharsono Soeharsono 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 Yusril Ihza Mahendra

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