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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 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 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) Paradoks : Jurnal Ilmu Ekonomi Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Innovative Technologica: Methodical Research Journal IJOT
Hadiah Fitriyah
Universitas Muhammadiyah Sidoarjo
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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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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.  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.       Abstract (11 pt) 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.   
PENDAMPINGAN PROSES PRODUK HALAL DAN AKUNTANSI USAHA PADA KELOMPOK USAHA NASYIAH SIDOARJO Nur Ravita Hanun; Hadiah Fitriyah; Lukman Hudi; Surya Ningrum; Eva Hidayatul Khusnah
Jurnal Abdimas Bina Bangsa Vol. 4 No. 1 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i1.376

Abstract

Nasyiatul Aisyiyah Sidoarjo East Java has a positive activity that accommodates nasyiah cadres who have businesses, especially in the field of food and beverages. The food and beverage products produced are quite varied ranging from fruit salads, wet cakes, pastries, date milk, sinom etc. Unfortunately, there are several problems they face, including, products that have not been certified halal and melum do business financial records. Moreover, since Covid 19 entered Indonesia, sales of partner products have decreased. Through community service from the University of Muhammadiyah Sidoarjo, several activity programs have been carried out, namely: through the nasyiah business group, there will be an increase in the productivity of economic activities for the nasyiah business group by assisting the halal product process and business financial training. So that for the sustainability of the community service program, synergy between academics, Amal Usaha Muhammadiyah, and all elements of society is needed to maximize the existing potential. This target of community service is to improve community governance, human resources, resource managers
Implementasi Keberhasilan Sistem Manajemen Mutu Terpadu Hazard Analysis and Critical Control Point Melalui Peningkatan Kompetensi Sumber Daya Manusia Ahmad Qomarudin; Hadiah Fitriyah; Sigit Hermawan
Jurnal Bisnis dan Manajemen Vol 10, No 1 (2023): Jurnal Bisnis dan Manajemen Volume 10 Nomor 1 Tahun 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jbm.v10i1.9428

Abstract

Dalam upaya pengendalian dan persyaratan keamanaan pangan di unit pengolahan ikan dan juga sebagai salah satu persyaratan ekspor produk perikanan di Unit Pengolahan Ikan (UPI) CV. DMJ yaitu dengan adanya penerapan program manajemen terpadu Hazard Analysis and Critical Control Point (HACCP) adapun tujuan dari riset ini dilakukan untuk meningkatkan kompetensi sumber daya manusia dalam memahami dan mengimplementasikan Hazard Analysis and Critical Control Point (HACCP) di CV. DMJ. Tahapan yang dilakukan dalam meningkatkan kompetensi sumber daya manusia di CV. DMJ adalah dengan melakukan pengukuran tingkat kompetensi sumber daya manusia dalam mengimplementasikan persyaratan HACCP. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif dengan pendekatan intrepretatif. Adapun hasil penelitian ini adalah berdasarkan pengukuran Risk Identification Manajemen (RIM) berfokus pada kompetensi sumber daya manusia dimana hasil dari RIM tersebut menunjukkan bahwa kompetensi sumber daya manusia di di CV. DMJ perihal penerapan HACCP masih mempunyai resiko kegagalan tinggi dalam memperoleh sertifikat HACCP. Selanjutnya peningkatan kompetensi dalam penerapan HACCP yang perlu dilakukan adalah pemberian training dan konsultasi kepada karyawan dalam memenuhi persyaratan HACCP.
Participatory Budgeting's Impact on Managerial Performance: The Mediating Role of Goal Commitment Dewi Ayu Nabilla; Hadiah Fitriyah
Indonesian Journal of Law and Economics Review Vol 18 No 4 (2023): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v18i4.974

Abstract

This study investigates the relationship between participatory budgeting and managerial performance, with a focus on the mediating role of goal commitment. Utilizing purposive sampling, data was collected from 65 respondents via Google Forms and analyzed using the Outer Model to assess data validity and reliability. Subsequently, the Inner Model was employed to test hypotheses through SmartPLS 3.0. Results indicate a significant influence of participatory budgeting on both managerial performance and goal commitment. However, goal commitment was found to have no direct impact on managerial performance, and it did not mediate the relationship between participatory budgeting and managerial performance. This research underscores the importance of participatory budgeting in enhancing managerial performance while highlighting the need for further exploration of the mechanisms underlying this relationship. Highlights: Participatory budgeting's significant influence: This study uncovers the substantial impact of participatory budgeting on managerial performance. Role of goal commitment: It examines the role of goal commitment as a mediating factor in the participatory budgeting and managerial performance relationship. Implications for organizational effectiveness: The research highlights implications for organizations aiming to enhance their effectiveness through participatory budgeting strategies. Keywords: Participatory budgeting, Managerial performance, Goal commitment, Mediation, Organizational effectiveness
Pengaruh E-Commerce, Modal Usaha, Ekspektasi Pendapatan, dan Penggunaan Sistem Informasi Akuntansi Terhadap Pengambilan Keputusan Berwirausaha dengan Self-Efficacy Sebagai Variabel Moderasi Nur Lailatul Hidayah; Hadiah Fitriyah
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 2 (2023): October
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i2.2840

Abstract

This study aims to determine the effect of e-commerce, business capital, income expectations, and the use of accounting information systems on entrepreneurial decision making moderated by self-efficacy variables in accounting study program students of Muhammadiyah Sidoarjo University. The population in this study was 761 students. The sample used was 88 respondents' answers, with sampling using the slovin formula and sampling using random sampling. Data collection techniques using questionnaires. The analysis technique uses data analysis in the form of a Partial Least Square (PLS) approach with the SmartPLS software tool verisi 3.2.9. The results of this study show that e-commerce (X1), working capital (X2) and income expectations (X3), self-efficacy (Z) affect entrepreneurial decision making. While the use of accounting information systems (X4) does not affect entrepreneurial decision making. Self-efficacy does not play a role in moderating the relationship between e-commerce variables (X1), working capital (X2), use of accounting information systems (X4) on decision making for entrepreneurship. While self-efficacy plays a role in moderating the relationship between variables of income expectations on entrepreneurial decision making.
MASIH AMPUHKAH EXPERIENTIAL MARKETING MENINGKATKAN CUSTOMER SATISFACTION DAN CUSTOMER LOYALTY PADA USAHA RUMAH SAKIT? Suci Meilia Setyarini; Ekawati Ekawati; Hadiah Fitriyah
Media Mahardhika Vol. 20 No. 3 (2022): May 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i3.422

Abstract

Bisnis kesehatan menjadi primadona pada masa pandemic seperti ini, oleh karena itu pihak manajemen harus dapat menangkap peluang dan menghadapi tantangan untuk memberikan pelayanan yang terbaik kepada pelanggan. Pengalaman baik selama pelayanan yang akan membekas di ingatan pelanggan dan akan disebarluaskan sehinga menjadi informasi yang menjual sejalan dengan teori experiential marketing. Metode pemasaran jenis ini dirasakan sesuai untuk bisnis kesehatan yang menawarkan jasa yang bersifat intangible karena pelanggan akhirnya dapat merasakan pengalaman mengkonsumsi jasa melalui lima pendekatan (sense, feel, think, act, relate) secara langsung. Penelitian kali ini dianalisa memakai Systematic Literature Review (SLR) dengan metode meta-sintesis melalui pendekatan meta-agregasi pada rentang waktu 2018 – 2021. Dari hasil penelitian ini dapat diambil kesimpulan bahwa experiential marketing dengan lima variable yang terdiri dari sense, feel, think, act dan relate masing-masing mempunyai pengaruh positif dan signifikan terhadap customer satisfaction dan dapat memberikan pengaruh positif terhadap customer loyalty. Tetapi experiential marketing tidak secara langsung dan tidak signifikan dalam mempengaruhi customer loyalty. Ada beberapa hal pada variable experiential marketing yang tetap harus ditingkatkan dan kondisi ini berbeda pada masing-masing rumah sakit. Untuk variable relate adalah dimensi pada experiential marketing yang paling dominan dalam membangun customer satisfaction dan berpengaruh terhadap customer loyalty.
Green Accounting Fails to Enhance Financial Performance in Indonesia Ayunia Suci Indiani; Hadiah Fitriyah
Indonesian Journal of Law and Economics Review Vol 19 No 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1063

Abstract

This study examines the impact of green accounting and company characteristics on financial performance through environmental disclosure for manufacturing and consumer goods companies listed on the Indonesia Stock Exchange (IDX) from 2017-2020. Using a sample of 17 companies selected via purposive sampling, secondary data were analyzed with Partial Least Square (PLS). The results indicate that green accounting and company characteristics positively influence environmental disclosure, but do not affect financial performance through it. Additionally, environmental disclosure does not impact financial performance. These findings suggest that while environmental reporting is enhanced by green accounting and company traits, it does not directly improve financial outcomes. Highlight: Green accounting and company traits boost environmental disclosure. Environmental disclosure doesn’t affect financial performance. Focus: manufacturing and consumer goods firms on IDX (2017-2020). Keywords: Green Accounting, Environmental Disclosure, Financial Performance, Company Characteristics, IDX
Co-Authors - Sutrisno Adinda Lafilatul Ula Agung Indra Lesmana Ahmad Qomarudin Ahmad Qomarudin Ais Fauziah Aisha Hanif Al arif, Mohammad Anam Arief Senja Fitrani, Arief Senja Arisanto, Sefi Lefberti Ayunia Suci Indiani Bambang Tjahjadi Bayu Wardhana Choiri, Ika Choirina Nurlaila Cut Ami Rahmah Deddy Arief Himawan Dedy Rahmat Saleh Dessy Kartika Yudityawati Detak Prapanca Dewi Ayu Nabilla Dina Dwi Oktavia Rini Divtita Sofia Dwi Prihandoko Ekawati Ekawati Etica Aprillia Eva Hidayatul Khusnah Fahmi Amil Silmi Fitri Wulandari Handayani, Henna Hendarti, Gracia Angelina Herdyansyah Falendra Putra Hernanda, Ary Setya Hidanah, Sri Hidayat, Anastasya Putri Ida Agustini Saidi Imelda Dian Rahmawati 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 Meilisa Fani Herdiati Meilisa Fani Herdiati, Meilisa Fani Miarsono, Sigit Mirni Lamid Mohammad Taufan Prassetiyo Muhammad Fajrul Mushoffi Muhammad Rizky Mutia Hanna Masitha Nabilla Putri Ningrum, Surya Ni’matus Sakdiyah Noorlailie Soewarno Nur Lailatul Hidayah Nur Ravita Hanun Nurasik Nurasik Nurul Yaqin Pramesari, Alifia Hayunda Pramudita Putri Rizqianti Putri Febriana Putri, Nabilla Rahmat, Wijaya Ramadhin Setyawanatra, Ede Rihlatus Saidah RIMA AZARA Risqi Rachmadi Fauzan Rita Ambarwati Sukmono Rizky Eka Febriansah Rizqi Silviati Rosyada, Zulfi Nur Amrina Sabdoningrum, Emy Koestanti Saiful Ukamah Sampurno, Feri D. Sari, Eka Septiana Sarpangga Putri, Fierda Lestari Sarwenda Biduri Setiyono, Wisnu Panggah Sigit Hermawan Siti Choirun Nisa Soeharsono Soeharsono Sriyono Sriyono Sriyono Sriyono Sriyono Suci Meilia Setyarini Supardi Supardi Surya Ningrum Susi Murtiningrum Titania Anggraini Tukfa Qurotalain Valerina stasia putri Vidya Dwi Asma Murni Wahyu Eko Prasetyo Warsito, Sunaryo Hadi Widodo, Oky Setyo Widya Paramita Lokapirnasari Wiwik Sulistiyowati Yusril Ihza Mahendra