Article Per Year (5 Year)
p-Index From 2021 - 2026
7.916
P-Index
This Author published in this journals
All Journal Journal of Accounting Science Owner : Riset dan Jurnal Akuntansi Media Mahardhika Akuntansi : Jurnal Akuntansi Integratif Indonesian Journal of Law and Economics Review JUKESHUM: Jurnal Pengabdian Masyarakat Indonesian Journal of Education Methods Development Indonesian Journal of Innovation Studies Indonesian Journal of Islamic Studies Journal of Islamic and Muhammadiyah Studies Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) Inquest Journal Innovative Technologica: Methodical Research Journal Journal of Economics, Assets, and Evaluation International Journal Multidisciplinary Journal of Social Comunity Services Journal of Economics and Economic Policy FISCAL: Jurnal Akuntansi dan Perpajakan Jurnal Pengabdian Masyarakat Manage IJOT International Journal of Artificial Intelligence for Digital Marketing Academia Open Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review
Fityan Izza Noor Abidin
Accounting Department, Faculty Of Business, Law And Social Studies, University Of Muhammadiyah Sidoarjo
Religion 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 Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 56 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 56 Documents
Search

 1   2   3   4   5 
ANALISIS PERSEPSI AKADEMISI DAN PRAKTISI TERHADAP FRAUD SERTA PERAN WHISTLEBLOWING SEBAGAI UPAYA PENCEGAHAN DAN PENDETEKSIAN FRAUD Noor Abidin, Fityan Izza
Media Mahardhika Vol 17 No 1 (2018): September 2018
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i1.67

Abstract

The purpose of this study was to examine more deeply how the perception of academics (professors and students) and practitioners of the accounting practices of fraud as well as the role of whistleblowing for prevention and detection of fraud. This type of research is using qualitative methods using natural setting that aims to describe the circumstances (phenomenon) that happens. The data analysis technique used is data collection, data reduction, a data display and conclusion drawing / verifying. Based on the results of research and discussion concluded that the perception of academics (professors and students) accounting and practitioners are almost entirely have to have a good understanding of fraud and whisleblowing for prevention and detection of fraud. This indicates that of University of Muhammadiyah Sidoarjo has the potential to become a whisleblower and for PT. PG Candi Baru shows that this company has the potential to further improve good governance in the public sector because with a good understanding of these conditions, the potential for the occurrence of acts of fraud will getting smaller
Analisis Auditor Internal sebagai Whistleblower Internal pada Instansi Sektor Publik dan Swasta Dina Dwi Oktavia Rini; Fityan Izza Noor Abidin; Noor Fatimah Mediawati
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.301

Abstract

Tujuan penelitian ini (1) untuk menganalisis peran auditor internal pada organisasi sektor publik, (2) untuk menganalisis peran auditor internal pada organisasi sektor swasta, (3) untuk menganalisis peran auditor sebagai whistleblower internal pada organisasi sektor publik, (4) untuk menganalisis peran auditor sebagai whistleblower internal pada organisasi sektor swasta.Penelitian ini akan menggunakan metode kualitatif, dengan menyasar manajer middle dan lower level dari organisasi sektor swasta, meliputi: supervisor, kepala bagian, manajer, dan dari pemerintah daerah yaitu pejabat setingkat kepala, kepala bagian/bidang/subdinas dan kepala subbagian/subbidang/ seksi dari badan, dinas dan kantor pada Pemerintah Daerah Kabupaten Sidoarjo. Hasil yang diharapkan pada penelitian ini adalah auditor internal dapat menjadi whistleblower bagi organisasi baik pada sektor pablik maupun sektor swasta. Target luaran penelitian ini adalah artikel yang publikasi di jurnal ilmiah nasional terakreditasi.
ANALISIS PERSEPSI AKADEMISI DAN PRAKTISI TERHADAP FRAUD SERTA PERAN WHISTLEBLOWING SEBAGAI UPAYA PENCEGAHAN DAN PENDETEKSIAN FRAUD Fityan Izza Noor Abidin
Media Mahardhika Vol. 17 No. 1 (2018): September 2018
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i1.67

Abstract

The purpose of this study was to examine more deeply how the perception of academics (professors and students) and practitioners of the accounting practices of fraud as well as the role of whistleblowing for prevention and detection of fraud. This type of research is using qualitative methods using natural setting that aims to describe the circumstances (phenomenon) that happens. The data analysis technique used is data collection, data reduction, a data display and conclusion drawing / verifying. Based on the results of research and discussion concluded that the perception of academics (professors and students) accounting and practitioners are almost entirely have to have a good understanding of fraud and whisleblowing for prevention and detection of fraud. This indicates that of University of Muhammadiyah Sidoarjo has the potential to become a whisleblower and for PT. PG Candi Baru shows that this company has the potential to further improve good governance in the public sector because with a good understanding of these conditions, the potential for the occurrence of acts of fraud will getting smaller
FINANCIAL PERFORMANCE AND FIRM VALUE: ON INDUSTRY BANKING Wiwit Hariyanto; Endra Wahyu Ningdiyah; Fityan Izza Noor Abidin
Journal of Economic and Economic Policy Vol. 1 No. 2 (2024): Journal of Economic and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i2.15

Abstract

Purpose: This research aims to find out The Influence of Leverage, Liquidity, and Company Size on Company Value with Financial Performance as an Intervening Variable Methodology/approach: This research uses methods quantitative with secondary data as a data source . In this research, the population data used are all companies banking conventional listed on the Indonesian Stock Exchange . Period observations made _ from 2018-2021 period . In this research, the non-probability sampling technique used in this research is Purposive Sampling. There are 11 companies banking conventional yeah used sample in this study. The data analysis technique used in this research is Structural Equation Modeling Partial Least Square (SEM-PLS). Findings: The results of this study show that Leverage has an Effect On Company Value, Liquidity Influential Regarding Company Value, Company Size Has an Influence On Company Value, Leverage Has an Influence On Financial Performance, Liquidity Influential Regarding Financial Performance, Company Size Has an Influence On Financial Performance, Financial Performance Has an Influence Towards Company Value. Financial Performance Mediates The Effect of Leverage on Company Value. Financial Performance Mediates Influence Liquidity Towards Company Value. Financial Performance Mediates Influence Company Size Against Company Value . Practical implications: The results of this research can be used as consideration for management, investors and interested parties in making investment decisions and policies so that they can produce optimal investment. Originality/value: this research connects between financial ratios with mark company through financial performance in banking industry companies . Previous research has not found connection in the banking industry in Indonesia.
Accounting Information System: Cash Receipts at Zakat, Infaq and Sadaqah Institutions: Sistem Informasi Akuntansi: Penerimaan Kas di Lembaga Zakat, Infaq dan Shadaqah Hanifa, Miftachul; Abidin, Fityan Izzah Noor
Journal of Accounting Science Vol. 6 No. 1 (2022): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i1.1546

Abstract

The purpose of this research was to find out the application of accounting information systems at zakat, infaq, shadaqah institutions in an effort to improve internal control of cash receipts at LAZISMU Sidoarjo. In this research, the main focus is the Technology Acceptance Model (TAM), which was introduced by Davis in 1989, which is an adaptation of the Theory of Reasoned Action (TRA) which is a theory to model user acceptance of technology. This research approach used a qualitative approach with primary data sources. Data collection was obtained from interviews, observations and documentation. data validity techniques with triangulation models. The results of the study stated that the application of accounting information systems in LAZISMU Sidoarjo Regency has used a central system, namely ZISKA software stands for (Zakat, Infaq, Sadaqah, and Humanity). The advantages of the system are more detailed. However, there are obstacles that occur such as network disruptions and to prevent the risk of data loss data backup is performed. To anticipate any recording errors on cash receipts, cross-checks and evaluation are conducted through meetings. The use of forms or documents has been numbered printed. Transparent financial statements to the public. Cash deposits to the bank are done every day and directly deposited on bank working days. There are some weaknesses in the internal control element.
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.
The Determinants of Career Selection as a Public Accountant: The Role of a Financial Reward Moderator : Determinan Pemilihan Karir Sebagai Akuntan Publik : Peran Moderator Financial Reward Rahayu, Ruci Arizanda; Abidin, Fityan Izza Noor
Journal of Accounting Science Vol. 7 No. 1 (2023): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v7i1.1680

Abstract

This study aims to identify the Factors Influencing the Career Selection of Accounting Students as Public Accountants by using financial rewards as a moderating variable for UMSIDA and UBHARA Accounting students. The population or subjects in this study consisted of Accounting Study Program students from the Muhammadiyah Sidoarjo University and Bhayangkara University Surabaya class of 2018. In this study, a quantitative method was used by distributing questionnaires online. By using Slovin’s formula, 80 respondents filled out the research questionnaire. The results of the study show that professional training, social values, work environment, and labor market considerations influence the choice of a career as a Public Accountant. As a moderating variable, financial reward strengthens the influence of professional training, social values, work environment, and labor market considerations on choosing a career as a Public Accountant. This research has implications for final-year Accounting students in determining careers as Public Accountants.
A Comparative Analysis of Manual and System-Based Recording of School Payments: Analisis Perbandingan Pencatatan Pembayaran Sekolah Secara Manual dan Berbasis Sistem Aini Rachman, Iranda Qiro’atul; Noor Abidin , Fityan Izza
Indonesian Journal of Education Methods Development Vol. 18 No. 3 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijemd.v21i3.753

Abstract

This qualitative study aims to compare the recording of payments manually and through a system at the school payment receivables level. The research took place in Sidoarjo and employed data obtained from interviews, observations, and documentation. The results showed that there are both advantages and disadvantages to each recording process, and the two systems cannot be equated. While manual recording provides a backup in case of system errors, the system facilitates monitoring of the total level of bad debt by the school treasurer. The study concludes that there is a significant difference in the recording of payments between the manual and system-based approaches. The findings have implications for school administrators and treasurers in deciding which recording method to use for efficient payment management. Highlight: Different recording methods: The study compares manual and system-based recording of school payments, highlighting the differences and trade-offs between the two approaches. Interrelatedness of manual and system recording: While each method has its advantages and disadvantages, they are interconnected, providing backup and ease of monitoring for school treasurers. Implications for payment management: The findings have implications for efficient payment management in schools, requiring considerations of reliability, efficiency, and control of debt levels. Keyword: Payment recording, Manual system, School Payment Receivables, Comparison, Advantages and Disadvantages
Education and Experience Drive MSME Financial Success Globally: Pendidikan dan Pengalaman Mendorong Kesuksesan Finansial UMKM Secara Global Putri, Devy Amelia; Abidin, Fityan Izza Noor
Indonesian Journal of Education Methods Development Vol. 19 No. 1 (2024): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijemd.v18i4.810

Abstract

This study examines the impact of education level, accounting knowledge, and business experience on the utilization of accounting information among MSME owners in Gempol, Pasuruan. Using a quantitative approach with 30 MSME owners as respondents selected through purposive sampling, data were collected via Likert scale questionnaires and analyzed using SPSS. Results indicate that education level and business experience significantly affect accounting information utilization, while accounting knowledge does not. These findings underscore the importance of considering education and experience in designing interventions to improve MSMEs' financial management practices, offering insights for policymakers and business support organizations aiming to enhance MSME growth and development in the region.Highlight: Education and experience influence accounting information utilization among MSME owners. Accounting knowledge has limited impact on information utilization. Findings inform policy for enhancing MSME financial management practices. Keyword: MSMEs, Accounting Information Utilization, Education Level, Business Experience, Gempol Pasuruan
Pengaruh Nilai Manfaat, Risiko dan Pengaruh Sosial terhadap Keputusan Pebisnis dalam Penggunaan E-Money Fitriyah Hani Melinia; Fityan Izza Noor Abidin
Jurnal Ekonomi, Bisnis dan Pendidikan Vol. 3 No. 2 (2023)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um066v3i22023p33-42

Abstract

Abstract The development of e-money transactions among business people is still not optimal due to a lack of knowledge about e-money. This study is intended to test whether there is an effect of the value of benefits, risks, and social influences on business decisions in the use of e-money. The quantitative method was used in this study. At the same time, the population used is business people who live in the Pandaan sub-district and have registered UMKM in the area. The data in this study were obtained from the answers to the questionnaire. The data collection used purposive sampling and was distributed to 82 respondents. It processed data using SPSS version 26 with multiple linear regression analysis testing and t-tests. In this study, the results show that 1) the value of benefits significantly affects business decisions in using e-money. The t proves this count is 15.231, while the significance value is 0.000. 2) risk does not significantly affect business decisions in using e-money. This is confirmed by t count -1.003 while the significance value is 0.319. 3) social influence significantly affects business decisions in the use of e-money. This is proven by the t count of 3.220, while the significance value is 0.002. Abstrak Perkembangan transaksi e-money di kalangan pebisnis masih kurang maksimal dikarenakan kurangnya pengetahuan akan e-money. Penelitian ini dimaksudkan untuk menguji apakah ada pengaruh nilai manfaat, risiko dan pengaruh sosial terhadap keputusan pebisnis dalam penggunaan e-money. Metode kuantitatif yang digunakan pada penelitian ini. Sedangkan populasi yang digunakan adalah pebisnis yang bertempat tinggal di kecamatan Pandaan dan sudah terdaftar UMKM di wilayah tersebut. Data pada penelitian ini didapatkan dari jawaban kuesioner. Pengumpulan data menggunakan purposive sampling dan menyebarkan kepada 82 responden. Pengolahan data menggunakan program bantuan SPSS versi 26 dengan pengujian analisis regresi linier berganda dan uji t. Dalam penelitian ini menyatakan hasil bahwa 1) nilai manfaat berpengaruh secara signifikan terhadap keputusan pebisnis dalam penggunaan e- money hal ini terbukti dengan t hitung 15,231 sedangkan nilai signifikansi 0,000. 2) risiko tidak berpengaruh secara signifikan terhadap keputusan pebisnis dalam penggunaan e-money hal ini terbukti dengan t hitung -1,003 sedangkan nilai signifikansi sebesar 0,319. 3) pengaruh sosial berpengaruh secara signifikan terhadap keputusan pebisnis dalam penggunaan e-money hal ini terbukti dengan t hitung 3,220 sedangkan nilai signifikansi sebesar 0,002.
Co-Authors Agustin, Indah Dwi Aini Rachman, Iranda Qiro’atul Akhmad Mulyadi Alkifa Wahyuning Tyas Alshaf Pebrianggara Anggraini Normaria Rahayu Anna Marina Arizanda Rahayu, Ruci Ayu Rahmawati Dewi Komala Sari Dina Dwi Oktavia Rini Duwi Rahayu Endra Wahyu Ningdiyah Endra Wahyu Ningdiyah Endra Wahyu Ningdiyah Evelina, Aisyah Quinta Fitriyah Hani Melinia Frisdianalis Tihta Ficahyani Gunawan, Giezka Adinia Handayani, Sri Enggar Puji Hanifa, Miftachul Heri Widodo Hidayatullah, Muhammad Tegar Juanita, Senja Putri Kharisma, Winda Marita, Dea Putri Mifta Salwa Miftachul Hanifa Miftahul Huda Milasari, Anis Munawaroh, Wahidatul Ningdiyah , Endra Wahyu Nisa’, Khoirun Noor Fatimah Mediawati Nur Aziz, Rizky Nur Istiqomah Nurmalianto, Achmad Hilmi Ardiansyah Pangerti, Errina Nur Setia Pambudi Perdana Juliartha Gunansya Pramudita, Rifkiansyah Aryasatya Pratama, Rizki Yudha Probowulan, Diyah Putri Irda Asri Lestari Putri, Devy Amelia Putri, Vanesya Ardiana Raden Mohamad Herdian Bhakti Rahmadani, Hanun Restu, Firda Dini Rizky Nur Aziz Ruci Arizanda Rahayu Ruci Arizanda Rahayu Sari, Reni Ratna Sarwenda Biduri Sri Enggar Puji Handayani Tri Amanda, Risha Trisuci, Choirunnisa Mutiara Tyas, Alkifa Wahyuning Tyas, Winda Sukmaning Via, Varadila Isnada Alif Wahyuning Tyas, Erinda Winda Kharisma Wiwit Hariyanto Wiwit Hariyanto Wulandari, Rachma Dwi Zubaida, Refiana