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All Journal Journal of Accounting Science Akuntansi : Jurnal Akuntansi Integratif Indonesian Journal of Law and Economics Review
Noor Abidin, Fityan Izza
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Student Perspectives About Goal Orientation, Quality of Educator Accountants, Practitioners and Non Practitioners on the Quality of Accounting Students: Perspektif Mahasiswa Tentang Goal Orientation, Kualitas Akuntan Pendidik, Praktisi dan Non Praktisi Terhadap Kualitas Mahasiswa Akuntansi Mulyadi, Akhmad; Sari, Dewi Komala; Noor Abidin, Fityan Izza
Journal of Accounting Science Vol. 6 No. 2 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i2.1623

Abstract

In this study, the objectives to be achieved are: Testing the effect of Goal Orientation on the Quality of Accounting Students.Testing the influence of the Quality of Accountants Educating Practitioners on the Quality of Accounting Students. Testing the effect of the Quality of Accountants Educating Non-Practitioning on the Quality of Accounting Students. The sample used in this study was 126 respondents from accounting students at the Muhammadiyah University of Sidoarjo in semesters 6 and 8. The primary data used was obtained from a questionnaire whose measurement was using a Likert scale which was tested for validity and reliability. The analytical tool used is multiple linear regression analysis, t test and F test using SPSS (Statistical Package for Social Science) version 18.0 for windows. The results of the research based on the validity and reliability test showed that the data obtained were valid and reliable. Based on the t-test shows the results that Goal Orientation has no significant effect on the Quality of Accounting Students. While the Quality of Practitioner Educator Accountants has a significant influence on the Quality of Accounting Students. However, the Non-Practical Educator Accountant Quality variable shows that the Non-Practical Educator Accountant Quality does not have a significant effect on the Accounting Student Quality.
Civil Officials' Self-Control and Investment Planning Intentions: A Study in Financial Management: Pengendalian Diri Pejabat Sipil dan Niat Perencanaan Investasi: Sebuah Studi dalam Manajemen Keuangan Hariyanto, Wiwit; Arizanda Rahayu, Ruci; Noor Abidin, Fityan Izza; Hidayatullah, Muhammad Tegar; Huda, Miftahul
Indonesian Journal of Law and Economics Review Vol. 18 No. 3 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v18i3.953

Abstract

Abstract: This research examines the influence of self-control levels among civil officials in relation to their investment planning intentions, considering the importance of effective financial management for future income and expenses. Utilizing purposive sampling, data from 77 respondents were collected through a questionnaire. The study employs Smart PLS software and partial least squares (PLS) analysis to test hypotheses. The findings underscore the significance of technology readiness and unveil implications through a SINTA-ranked journal publication, national seminar article, and intellectual property rights. As financial aspirations persist among individuals, especially those with families, many remain hindered by financial constraints. This study underscores the urgent need to address these challenges, offering insights for informed financial decision-making and goal realization. Highlight: Examining Self-Control and Investment Intentions: This study explores how self-control levels among civil officials influence their intentions for investment planning, emphasizing the crucial role of effective financial management in shaping future income and expenses. Methodology and Analysis: Employing purposive sampling and Smart PLS software with partial least squares (PLS) analysis, data from 77 respondents are analyzed to test hypotheses related to technology readiness and its implications. Addressing Financial Challenges: With enduring financial aspirations, especially within families, many individuals face constraints. The study underscores the urgency of tackling these challenges, providing insights for informed financial decision-making and achieving financial goals. Keyword: Self-Control, Investment Planning, Financial Management, Technology Readiness, Financial Constraints
Factors Influencing Fraud in Educational Institutions: The Moderating Role of Personal Integrity Noor Abidin, Fityan Izza; Biduri, Sarwenda; Gunawan, Giezka Adinia; Putri, Vanesya Ardiana
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2459

Abstract

Purpose: The purpose of this research is to analyze the influence of a sense of financial accountability, religiosity, and morality on fraud in educational institutions, with personal integrity as a moderating variable. Previous research has shown inconsistent results regarding the influence of a sense of financial accountability, religiosity, and morality on fraud; therefore, personal integrity was used as a moderating variable because it can determine an individual’s consistency in applying moral values and honesty, thereby helping to explain the differences in previous research findings. Methodology/approach: This research uses a quantitative approach based on primary data obtained through the distribution of questionnaires to teachers, financial directors, treasurers, and school administrators at Amal Usaha Muhammadiyah Pendidikan Sepanjang, with a total of 36 respondents. Data analysis was conducted using Partial Least Squares (PLS) with the assistance of SmartPLS. Findings: The results indicate that a sense of financial accountability and religiosity have a positive and significant effect on fraud prevention. Conversely, morality does not have a significant effect on fraud. Personal integrity was found to act as a partial moderator, with only one interaction showing a significant effect. Practical implications: This research emphasizes that educational institutions need to strengthen their oversight systems and culture of accountability in order to minimize the potential for fraud within these institutions. Originality/value: This research contributes to the development of a fraud prevention model for educational institutions based on individual values by positioning personal integrity as a factor that reinforces the relationship between accountability, religiosity, and fraud in educational institutions.
Co-Authors Akhmad Mulyadi Arizanda Rahayu, Ruci Dewi Komala Sari Gunawan, Giezka Adinia Hidayatullah, Muhammad Tegar Miftahul Huda Putri, Vanesya Ardiana Sarwenda Biduri Wiwit Hariyanto