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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ekonomi Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Infestasi JURNAL AKUNTANSI UNIVERSITAS JEMBER Policy & Governance Review Jurnal Ilmiah Ekonomi Islam Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal Ilmu dan Riset Akuntansi Journal of Accounting Science Jurnal Ekonomi dan Bisnis al-Uqud : Journal of Islamic Economics JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Share : Journal of Service Learning Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JURNAL MANAJEMEN BISNIS Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Akuntansi : Jurnal Akuntansi Integratif JASF (Journal of Accounting and Strategic Finance) International Journal of Economics Development Research (IJEDR) JOURNAL OF COMMUNITY MEDICINE AND PUBLIC HEALTH RESEARCH International Journal of Economics, Management, Business, and Social Science Narra J Jurnal EduHealth Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) AKSONA Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Journal of Scientech Research and Development Khaira Ummah: Jurnal Pengabdian Kepada Masyarakat Lead Journal of Economy and Administration Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen International Journal of Economics, Management and Accounting MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah
Fidiana, Fidiana
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
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The Impact of Digital Integrated Reporting on the Influence of Financial Performance on Firm Value Ningdiyah, Endra Wahyu; Asyik, Nur Fadjrih; Fidiana, Fidiana
Journal of Accounting Science Vol. 8 No. 2 (2024): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v8i2.1866

Abstract

General Background: The increasing complexity of global financial markets necessitates enhanced transparency and comprehensive reporting, leading to the adoption of digital integrated reporting (DIR) as a framework to provide stakeholders with concise, strategic insights into company performance. Specific Background: In Indonesia, the integration of DIR into financial reporting practices has become crucial, particularly for firms within the LQ-45 index on the Indonesia Stock Exchange, which are considered leaders in corporate governance and reporting standards. Knowledge Gap: Despite DIR's recognized importance, its moderating role in enhancing the relationship between financial performance metrics—Return on Assets (ROA), Current Ratio (CR), and Debt to Equity Ratio (DER)—and firm value remains underexplored. Aims: This study aims to evaluate the effect of ROA, CR, and DER on firm value, considering DIR as a moderating factor, within Indonesian LQ-45 companies during 2019–2021. Results: The findings reveal that ROA and DER significantly impact firm value, while DIR positively moderates the effects of ROA and DER on firm value. Novelty: This research uniquely identifies DIR's moderating influence, offering a fresh perspective on how digital reporting mechanisms can enhance the predictive power of traditional financial metrics. Implications: The study underscores the strategic importance of DIR in corporate reporting, suggesting that enhanced disclosure can lead to increased investor confidence and potentially higher firm valuation, thereby informing policy and practice in corporate governance and financial reporting​.
The Effect of Systematic Risk and Sustainability Report Disclosure on Company Value Lazuardy, Alvin; Fidiana, Fidiana; Fadjrih Asyik, Nur
Jurnal Manajemen Bisnis Vol. 11 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v11i2.891

Abstract

Company value is very important in an effort to gain attention from every investor. So in increasing this value, companies need to pay attention to the influence of systematic risk and Sustainability Report Disclosure on company value. The purpose of this study is to determine the effect of systematic risk and sustainability report disclosure on company value. The type of research used in this study is quantitative research. The sample in this study was companies listed on the Sri-Kehati Index for the 2020-2022 period, totaling 25 companies. The data analysis technique used multiple linear regression analysis and hypothesis testing. The results of this study indicate that Systematic Risk has a positive but insignificant effect on the value of listed companies. The economic dimension of Sustainability Report Disclosure has a significant positive effect on company value. The social dimension of Sustainability Report Disclosure has a significant positive effect on the value of listed companies. The environmental dimension of Sustainability Report Disclosure has a significant positive effect on the value of companies listed on the Sri-Kehati Index for the 2020-2022 period. Companies should maintain and pay attention to company value. Namely by paying attention to the market price per share and the book value per share. Because the higher the value of the company, the greater the level of prosperity that will be received by shareholders.
UPAYA PENINGKATAN PEREKONOMIAN MELALUI EKSPOR PRODUK (MUKENA) DI BANGIL, PASURUAN. JAWA TIMUR Rochdianingrum, Widhi Ariestianti; Retnani, Endang Dwi; Fidiana, Fidiana; Widyawati, Dini; Mustika, Hindah
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 4 No 2 (2024): Mei
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/kreanova.v4i2.6691

Abstract

Kegiatan pengabdian ini dilakukan dengan tujuan utama untuk meningkatkan keberlangsungan perekonomian baik untuk pelaku UMKM mukena dan lingkungan sekitarnya, alasan kegiatan ini pada mukena dikarenakan mukena sebagai salah atau pakaian yang dipergunakan oleh umat islam khususnya kaum wanita, mukena memiliki model yaitu putusan dan terusan, memiliki varian warna dan motif. Pelaku UMKM mengalami suatu kendala karena adanya jumlah pembeli yang menurun selain karena adanya dampak Covid-19 juga karena adanya harga bahan yang meningkat. Adanya pengabdian ini untuk membantu menyelesaikan beberapa kendala yang ada, salah satu upaya yang dilakukan dalam hal ini berupa memperluas pangsa pasar ke negara lain (Asia), hal ini dilakukan karena kualitas produk (mukena) yang dihasilkan sangat baik dan layak direkomendasikan ke pihak asing. Bahan yang dipergunakan di bilang memiliki kualitas sangat baik karena bahan yang dipakai berasal dari bahan yang sudah sesuai dengan kondisi dan sesuai dengan selera pada umumnya konsumen dan pelanggan yaitu berbahan ringan dan nyaman tidak terasa panas. Ekspor merupakan suatu kegiatan yang bertujuan untuk meningkatkan pertumbuhan di segala sektor, salah satunya sektor berupa sektor ekonomi.
Obstructive sleep apnea and chronic pain as risk factors of cognitive impairment in elderly population: A study from Indonesia Tiara, Tiara; Fidiana, Fidiana
Narra J Vol. 1 No. 3 (2021): December 2021
Publisher : Narra Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52225/narra.v1i3.62

Abstract

Obstructive sleep apnea (OSA), one of the most prevalent sleep-related breathing disorders in the elderly, seems to be underdiagnosed. Meanwhile, the resulting complication on cognitive function could impact on patient’s quality of life. Association between OSA and cognitive function in the elderly varies highly, depending on study type, setting, and possibly by demographic differences. Therefore, this study sought to determine the risk of OSA among elderly and to assess the association of OSA risk and other plausible factors with cognitive function. In this cross-sectional study, patients aged 60 years and above who visited the outpatient clinic at two main hospitals in Surabaya of Indonesia were examined. A total of 178 participants were interviewed to evaluate the OSA risk using STOP-Bang questionnaire, the cognitive dysfunction using Montreal Cognitive Assessment Indonesian version (MoCA-Ina), depressive symptoms using Geriatric Depression Scale-15 (GDS-15), and sleep disorder using Insomnia Screening Questionnaire (ISQ). The Mann-Whitney and Chi-square tests were used to assess factors associated with cognitive impairment. In addition, logistic regression analyses were performed to evaluate the role of high risk of OSA on cognitive impairment. A total of 120 patients were considered having high risk of OSA (STOP-Bang score ≥3), and 129 had mild cognitive impairment (MCI) (MoCA-Ina <26). Among the elderly who had high risk of OSA, 94 were diagnosed with MCI (78.3%). Multivariate logistic regression analysis showed that high risk of OSA (OR: 2.99; 95%CI: 1.39, 6.46, p=0.005), chronic pain (OR: 5.53; 95%CI: 1.19, 25.64, p=0.029), and low education level (OR: 4.57; 95%CI: 1.79, 11.63) were associated with MCI. In conclusion, our data suggests a high prevalence of MCI among high risk OSA elderly. Screening and comprehensive management might be beneficial to improve or to preserve cognitive function in elderly group.
Retention of Cardiorespiratory Anatomy Knowledge Among Universitas Ailangga Medical Students With History of COVID-19 Akbar, Arista Widya Andhika; Sakina, Sakina; Fidiana, Fidiana; Herawati, Lilik
Journal of Community Medicine and Public Health Research Vol. 5 No. 2 (2024): Journal Community Medicine and Public Health Research
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jcmphr.v5i2.53392

Abstract

Cardiorespiratory anatomy is fundamental knowledge for doctors. However, knowledge retention in medical students decreases over time. Retention is a reflection of memory ability and is affected by many factors, such as COVID-19 infection. COVID-19 is a disease caused by Sars-CoV-2 and has been declared as a pandemic since March 11th 2020. During the pandemic, cardiorespiratory anatomy tests were held in the 1st semester and 4th semester. The objective of this research was to measure the retention difference between students who had suffered from COVID-19 in that period and the ones without a history of COVID-19. This research was a cross-sectional descriptive analytics observational study involving 59 medical students at Universitas Airlangga, Indonesia. It was known that 19 students had suffered from COVID-19, while the other 40 had not. The average score of overall students experienced a significant decrease from 1st semester to 4th semester (p=0.000), both for students who had (p=0.023) and had not suffered from COVID-19 (p=0.001). However, the 1st semester and 4th semester cardiorespiratory anatomy scores of students with a history of COVID-19 were lower than students without a history of COVID-19. Besides scores, the cardiorespiratory anatomy knowledge retention of students who had suffered from COVID-19 (M=86.72%) was also lower than students who had not (M=86.95%). Nevertheless, the retention difference between those two groups of students was not significant (p=0.703).
Going Concern Bisnis Berdasarkan Perspektif Maqashid Syari’ah (Studi Di PT. Lentera Jaya Madina) Rozi, Danu; Riduwan, Akhmad; Fidiana, Fidiana
Jurnal Ilmiah Ekonomi Islam Vol 10, No 3 (2024): JIEI : Vol.10, No.3, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i3.15167

Abstract

This research aims to analyze business sustainability (going concern) in dealing with organizational problems from a maqashid sharia perspective. The object of this research is PT. Lentera Jaya Madina in Surabaya City. This research uses a qualitative approach. The data collection process was carried out through in-depth interviews, observation and document study. Interviews were conducted with several informants. Document studies were carried out to see evidence of continuous improvements made by management in financial reports, observations were made on the implementation of sustainability programs in the company. The analysis results show that PT. Lentera Jaya Madina has overhauled regulations and culture and produced 10 values ​​as a form of organizational sustainability. Based on Hifdzud Din's perspective, it is contained in the amaliyah value of worship which is implemented through the obligation to pray in congregation, regular recitation of the Koran and recitation of the Qur'an. Hifdzul Aql is contained in the value of integrity which is implemented by increasing employee capacity. Hifdzun Nasl contained in the synergy value which is implemented by implementing the program family gathering and assistance in finding a soul mate. Hifdzun Nafs contained in the values ​​of responsibility and Akhlaqul Karimah. Hifdzul Mal is contained in the values ​​of compensation, trustworthiness, honesty, morality, service and integrity.
Pengaruh Moral Reasoning, Budaya Collectivisme, dan Ethical Environment terhadap Tindakan Whistleblowing Mahwiyah, Mahwiyah; Fidiana, Fidiana; Wahidahwati, Wahidahwati
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2660

Abstract

This study aims to analyze the effect of moral reasoning, collectivist culture, and ethical environment on whistleblowing action. Furthermore, the research applies quantitatively with a questionnaire as the instrument. Measurement and testing of correlation between the research hypothesis variables using the SEM method which will be calculated using the Smart PLS program. The population consists of employees at Syariah Indonesia Bank, Surabaya branch. Moreover, the result shows that moral reasoning has a positive and significant effect on whistleblowing action for employees at Syariah Indonesia Bank, Surabaya branch. Likewise, collectivist culture has a positive and significant effect on whistleblowing action employees at Syariah Indonesia Bank, Surabaya branch. However, an interesting finding concludes that collectivist culture tends to prioritize group needs compared to individuals. Thus, it can affect individual courage to report unethical behavior. In addition, the findings can be a guide for Indonesia Syariah Bank giving insights into creating a culture that supports integrity and transparency. Also, it supports the individual to be brave in reporting ethical violence.
Reliability of Audit Evidence during Pandemic Restrictions Fidiana, Fidiana; Retnani, Endang Dwi
JASF: Journal of Accounting and Strategic Finance Vol. 6 No. 1 (2023): JASF (Journal of Accounting and Strategic Finance) - June 2023
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.v6i1.393

Abstract

The latest technology-based audits have quickly overcome traditional barriers for auditors to access data, client resistance, and client readiness. However, the auditor’s capacity to gather adequate and pertinent audit evidence may be hampered by limitations on travel and access as well as a shortage of human resources as a result of health issues. This research aims to analyze and discuss how auditors view and consider audit evidence throughout the pandemic. This qualitative method involves the perceptions of Indonesian Public Accountants (CPA Indonesia), especially in the Indonesian context. The informants were chosen by their involvement in their work as the partners or senior auditors of an audit firm. This research finds that during the pandemic, by fulfilling legal statutory audits and rendering a clean audit opinion even in the absence of compelling audit evidence, auditors can preserve their credibility and stability. Second, in the event of extraordinary circumstances, regulators ought to create audit guidelines and standards. Third, in order to perform audit procedures digitally and remotely, audit firms need to make investments in information technology. The implication is that the crusader, the safe pair of hands, the accommodator, and the truster are four different types of audit engagement partners discovered as a secondary result of this research.
Strategi ekspansi usaha dan pengelolaan kas berbasis teknologi informasi pada era new normal Fidiana, Fidiana; Ariestianti, Widhi; Retnani, Endang Dwi; Widyawati, Dini
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 4 No 2 (2021)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v4i2.9585

Abstract

Handicraft SMEs are one of the sectors affected by the Covid-19 pandemic. The implementation of this community service activity aims to offer the right expansion strategy for MSMEs affected by the Covid-19 pandemic. The scope of community service activities is limited to the Sukolilo Surabaya Handicraft SMEs. Some MSMEs have managed to survive and some have been less fortunate. The method of activity is to provide recommendations through virtual assistance activities through zoom and WhatsApp social media related to strategies to increase business and manage finances during the new normal era. The results of this community service activity include several MSMEs responding by diversifying their products and businesses. Second, partners with marketing problems have created accounts through the Instagram and Facebook applications and have participated in the exhibition agenda. Third, partners with financial problems have carried out simple financial management manually and using the SME Accounting application.
Creating Spiritual Value: The Islamic Way to Integrate Environmental and Social Responsibilities Fidiana; Handayani, Nur; Retnani, Endang Dwi
The International Journal of Accounting and Business Society Vol. 30 No. 3 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2022.30.3.679

Abstract

Purpose — While previous social and environmental accountability (SEA) research has been focused on company scenarios, in non-profit organizations (NPO), SEA has received little attention. This study focuses on traditional Islamic organizations as NPOs that provide commodities and services with the goal of increasing social value for the community at large. Accordingly, the current study aimed to develop a theoretical framework by elaborating the value system of main Islamic teachings to highlight the spiritual value of social and environmental consciousness and action. Design/methodology/approach — By employing the phenomenology approach through a way of interviews with several leaders as key persons in Al-Huda, this study found four major contributions were added to the existing literature. Findings — First, the belief in tauhid (Islamic monotheism) is the most fundamental aspect of the emotional spirit of social and environmental behavior. Second, the analysis shows that social and environmental responsibility was attached to personal responsibility. Third, the social and environmental responsibilities were aimed mostly at protecting the Islamic faith (aqidah). Fourth, analysis shows that accountabilities were for management and public purposes (horizontally) and for worship aspects (vertically). Practical implications — This case study emphasizes forms of social and environmental responsibility specific to Islamic entities, which may not be true in other entities. Originality/value — It shifts extrinsic goals such as economic motivation, profit, and business reputation in social and environmental activities into intrinsic and inherent moral responsibility. Keywords — Social and Environmental Sustainability; Tauhid; Worship; Holistic. Paper type — Case study
Co-Authors - Lussiana Abdan Syakura Achmad Firdaus Sani, Achmad Firdaus Adawiyah, Lailatul Adrianto, Yudhi Aji Rifqi Rawadani Akbar, Arista Widya Andhika Akhmad Riduwan Alifah Shabrina, Alifah Andriana, RA Meisy Ariestianti, Widhi Arsa Rama Dani Nugraha Azhar, Devhan Benaya Azizah, Mellina Nur Bambang Suryono Basuki, Mudjiani Budiyanto Budiyanto Budiyanto Budiyanto Cindy Calista Gunawan Cindy Fitria Sumuan DEWI SARTIKA Dian Anggraeni Safitri, Dian Anggraeni Dien Gusti Mayogi, Dien Gusti Dini Widyawati Dini Widyawati Dini Widyawati Dwi R, Endang Endang Dwi R Fadil Fadilah, Farhan Fadjrih Asyik, Nur Fauzi, Rizfi Febronia Hersi Batul Felani, Maulana Robbi Fitria Ika Siwi Rahayu Fitriana Warap Sari, Fitriana Warap Gabriel Pito Gabriel Pito Hegemur, Ratih Dewi Anggraini Jubair HERAWATI, LILIK Heriska Sri Kresna Hermanto, Suwardi Bambang Heru Pribowo Hesty Mey Lestari, Hesty Mey Hindah Mustika Ikhsan Budi Riharjo Intan Saputri Ayuningtiyas Istighfarin, Nabila Istighfarin, Nabila J Jamaluddin Kiki Eka Selfiana, Kiki Eka Kurnia Kurnia L Lussiana Lazuardy, Alvin Lilis Ardini Luluk Musyarrofah, Luluk Lussiana Lussiana Lydia Setyawardani Madinatul Umro, Madinatul Mahwiyah, Mahwiyah Maulana Robbi Felani Maya Sari Mildawati, Titik Mochamad Taufan Noor Nabila Istighfarin Nasution, Annio Indah Lestari Ningdiyah, Endra Wahyu Nur Amalia Nur Fadjrih Asyik Nur Handayani Nur Handayani Nur Handayani Nurul Hidayati Paradhita Octivia Anggun Permana, Paradhita Octivia Anggun Paulus Sugianto, Paulus Pramaiswari, Gelia Ayu Primasari, Ratna Arizka Putra, Zaka Yahya Rahayu, Ernia Christy Ratna Arizka Primasari Ratna Wati Retnani, Endang Dwi Retnowati, Candra Robby Hartono Putra, Robby Hartono Rochdianingrum, Widhi Rochdianingrum, Widhi Ariestianti Rohmah, Fifi Fauzia Rozi, Danu Sakina Sakina, Sakina Sudarmo Sudarmo Sugeng Riyadi Asmoro, Sugeng Riyadi Suhfriahtiningsih, Endah Sulistyowati Sulistyowati Sutjipto Ngumar Sutjipto Ngumar, Sutjipto Tiara, Tiara Titik Mildawati Titik Mildawati Titik Mildawati Titik Mildawati Tri Wulandari Triyonowati, Triyonowati Ulya Anisa’ul Maghfiroh Ulya Anisa’ul Maghfiroh Utama, Yayak Ardy Pranata Viega Ayu Permata Sari, Viega Ayu Permata Wahidahwati Wahidahwati Wardani, Indry Maura Kusuma Widhi Ariestianti Widhi Ariestianti Rochdianingrum Widhi Rochdianingrum Widyawati, Dini Yulianti, Erikavitri