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All Journal Journal of Accounting Science Owner : Riset dan Jurnal Akuntansi Media Mahardhika Indonesian Journal of Law and Economics Review Indonesian Journal of Education Methods Development Indonesian Journal of Innovation Studies Indonesian Journal of Islamic Studies Journal of Islamic and Muhammadiyah Studies 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 International Journal of Artificial Intelligence for Digital Marketing International Journal of Business, Law and Political Science Academia Open
Fityan Izza Noor Abidin
Universitas Muhammadiyah Sidoarjo
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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Journal : Academia Open

 1 
The Influence of Computer Self-Efficacy, Learning Motivation, and Knowledge of Accounting on Accounting Students Computer Anxiety in using Accounting Software: The Influence of Computer Self-Efficacy, Learning MPengaruh Computer Self-Efficacy, Motivasi Belajar, dan Pengetahuan Akuntansi Terhadap Computer Anxiety Mahasiswa Akuntansi Dalam Menggunakan Software Akuntansiotivation, and Knowledge of Accounting on Accounting Students Computer Anxiety in using Accounting Software Ayu Rahmawati; Fityan Izza Noor Abidin
Academia Open Vol. 3 (2020): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.3.2020.1196

Abstract

This research aims to find out if computer self-efficacy, learning motivation, and accounting knowledge affect the computer anxiety of accounting students in using accounting software. The method used in this research is quantitative with data collection techniques using questionnaires and done through google form media. That will be distributed to students of Muhammdiyah University Sidoarjo. Data feasibility test using validity test and reliability test, while for testing this hypothesis using data analysis tool in the form of multiple linear regression and T test. The results of this study revealed that computer self-efficacy, learning motivation, and accounting knowledge influenced the computer anxiety of accounting students in using accounting software. Keywords - Computer Anxiety, Computer Self-efficacy, Learning Motivation, Accounting knowledge Abstrak. Penelitian kali ini memiliki tujuan untuk mengetahui apakah computer self-efficacy, motivasi belajar, dan pengetahuan akuntansi berpengaruh terhadap computer anxiety mahasiswa akuntansi dalam menggunakan software akuntansi. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan teknik pengumpulan data menggunakan kuesioner dan dilakukan melalui media google form. Yang akan dibagikan kepada Mahasiswa Universitas Muhammdiyah Sidoarjo. Uji kelayakan data menggunakan uji validitas dan uji reliabilitas, sedangkan untuk pengujian hipotesis ini menggunakan alat analisis data yang berupa regresi linier berganda dan uji T. Pada penelitian ini menggunakan pengujian hipotesis dengan bantuan aplikasi software SPSS (Statistical Product and Service Solution). Hasil dari penelitian ini mengungkapkan bahwa computer self-efficacy, motivasi belajar, dan pengetahuan akuntansi berpengaruh terhadap computer anxiety mahasiswa akuntansi dalam menggunakan software akuntansi. Kata kunci - Computer Anxiety, Computer Self-efficacy, Motivasi Belajar, Pengetahuan Akuntansi
The Impact of Application of Android Mobile Application-Based Online Credit as an Effort to Accelerate Credit Disbursement: Dampak Penerapan Pemberian Kredit Online Berbasis Aplikasi Mobile Android sebagai Upaya Percepatan Pencairan Kredit Mifta Salwa; Fityan Izzah Noor Abidin
Academia Open Vol. 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.4.2021.1986

Abstract

This study aims to determine the positive and negative impacts of the application of online credit distribution based on the android mobile application as an effort to accelerate credit disbursement in the Tunaiku application. To obtain the data needed in the study, the researcher tries to obtain related data such as primary data, which is sure that the data obtained by a researcher is directly from the object. In this study, the primary data source came from the results of interviews with the Tunaiku application and the second party who was the debtor of the Tunaiku application. And secondary data, namely data obtained by a researcher indirectly from the object. In this study, the secondary data sources came from literature studies conducted by researchers. And the type of research used in this research is descriptive research with a qualitative approach. And the results of this study are the researchers found a positive impact arising from the application of online credit provision based on the Android mobile application as an effort to accelerate credit disbursement on the Tunaiku application, namely: saving time and energy, not requiring collateral for goods or other valuable documents, can be a solution for debtors who need instant funds and fast disbursement of funds, loan funds can be used for various needs, flexible ceiling amounts and tenors. And the negative impact of the application of online credit application based on the android mobile application as an effort to accelerate credit disbursement on the Tunaiku application, namely: creating a culture of debt, high interest on debt, fishing for the system to dig holes and cover holes, misuse of personal data, family or closest relatives will be disturbed.
Application of Accounting Information Systems at Zakat, Infaq, Sadaqah Institutions in an Effort to Improve Internal Control on Cash Receipts: Penerapan Sistem Informasi Akuntansi Pada Lembaga Zakat, Infaq, Shadaqah Dalam Upaya Peningkatan Pengendalian Internal Pada Penerimaan Kas Miftachul Hanifa; Fityan Izza Noor Abidin
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2532

Abstract

This study aims to determine the application of accounting information systems at zakat, infaq, shadaqah institutions in an effort to improve internal control on cash receipts at LAZISMU Sidoarjo. This research approach uses a qualitative approach with primary data sources. Data collection was obtained from the results of interviews, observations and documentation. Technical validity of data with triangulation model. The results of the study stated that the application of the accounting information system at LAZISMU, Sidoarjo Regency had used a system from the center, namely the ZISKA software which stands for (Zakat, Infaq, Shadaqah, and Humanity). The advantages of the system are more detailed. However, there are obstacles that occur such as network disturbances and to prevent the risk of data loss, data backup is carried out. To anticipate errors in recording cash receipts, cross checks and evaluations are carried out through meetings. The use of the form or document has been serially numbered printed. Transparent financial reports to the public. Cash deposits to the bank are made every day and are directly deposited on bank business days. In the element of internal control, several weaknesses were found.
Analysis of Tax Report Compliance on Salary Receipts and Incentives for Private Teachers on Ownership of NPWP: Analisis Kepatuhan Pelaporan Pajak Atas Penerimaan Gaji dan Insentif Guru Swasta Terhadap Kepemilikan NPWP Anggraini Normaria Rahayu; Fityan Izza Noor Abidin
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.2665

Abstract

Analysis of Tax Report Compliance on Salary Receipts and Incentives for Private Teachers on Ownership of Npwp, this thesis is not published. Faculty of Business, Law and Social Sciences, University of Muhammadiyah Sidoarjo. This study aims to determine the compliance of tax reporting on salary receipts and incentives for private school teachers to the ownership of a Taxpayer Identification Number (NPWP). This study uses a qualitative method. Data collection techniques by means of interviews, observation, and documentation. The data validity test used the triangulation test. The data analysis technique uses the stages of data collection, data reduction, data presentation, and drawing conclusions. The data collection technique used unstructured interviews with 4 teachers of Krian 1 Sidoarjo Vocational High School.The results of this study indicate that compliance with tax reporting on salary and incentive receipts in Krian 1 Sidoarjo Vocational High School teachers on average tax reporting compliance is at the category level, namely 25% low. In this study, the teacher has a NPWP as an administrative requirement and does not perform its obligation to report. Highlights: This study focuses on examining tax report compliance regarding salary receipts and incentives among private school teachers, specifically in Krian 1 Sidoarjo Vocational High School. The qualitative method was used, and data was collected through interviews, observation, and documentation, with data validity tested through triangulation. The findings indicate that there is a low level of tax reporting compliance among the teachers, despite having a Taxpayer Identification Number (NPWP) as an administrative requirement. Keywords: tax report compliance, salary receipts, incentives, private school teachers, NPWP.
Digital Dynamics: Nurturing Entrepreneurial Spirits in Accounting Students: Dinamika Digital: Membangkitkan Semangat Berwirausaha pada Mahasiswa Akuntansi. Rizky Nur Aziz; Fityan Izza Noor Abidin
Academia Open Vol. 9 No. 2 (2024): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.5645

Abstract

This research delves into the entrepreneurial aspirations of accounting students, exploring the impact of family environment, self-efficacy, and income expectations, with e-commerce as a moderating factor. Utilizing a sample of 66 respondents from Universitas Muhammadiyah Sidoarjo, data was gathered through questionnaires and processed using SmartPLS. The findings reveal significant positive influences: family environment, self-efficacy, and income expectations all contribute to entrepreneurial interest. Interestingly, e-commerce weakens the influence of family environment while bolstering the effect of self-efficacy on entrepreneurial intentions. Additionally, it diminishes the impact of income expectations on students' entrepreneurial pursuits. These insights provide crucial understanding for educators and policymakers, emphasizing the intricate interplay of personal, familial, and digital factors in shaping the entrepreneurial mindset among future accountants.Highlights : Interconnected Influences: Family, self-efficacy, and income expectations significantly shape entrepreneurial interests among accounting students. Digital Moderation: E-commerce acts as a moderating factor, weakening family influence while strengthening self-efficacy in entrepreneurial intentions. Educational Implications: Insights inform educators and policymakers about the complex interplay of personal, familial, and digital factors, vital for nurturing entrepreneurial mindsets in future accountants. Keywords:Entrepreneurship, Family Environment, Self-Efficacy, Income Expectations, E-Commerce
Individual Morality, Internal Control Of Fraud With Organization Ethical Culture As Moderation: Moralitas Individu, Pengendalian Internal Terhadap Fraud Dengan Budaya Etis Organisasi Sebagai Pemoderasi Fityan Izza Noor Abidin; Sri Enggar Puji Handayani; Sarwenda Biduri
Academia Open Vol. 8 No. 2 (2023): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.7848

Abstract

This study explores the impact of individual morality and internal controls on fraud risk in the implementation of healthcare assurance by Indonesia's BPJS. It emphasizes the moderating role of organizational ethics. Using a quantitative approach and Partial Least Square (PLS) analysis, data was gathered via direct surveys from Rumah Sakit Umum Al-Islam H.M. Mawardi Krian employees. The results indicate that individual morality has a limited effect on fraud risk, with individual moral reasoning playing a key role in behavior. However, internal controls significantly mitigate fraud risk, aligning with the fraud triangle theory's principles. Surprisingly, organizational ethical culture weakens the link between individual morality and internal control in relation to fraud risk, as a strong ethical culture raises standards and influences employee conduct positively. In conclusion, the study highlights the importance of strengthening internal controls in healthcare institutions to enhance employee ethics and prevent fraud. Future research could extend this investigation to include manufacturing companies, broadening our understanding of factors mitigating fraud risk in BPJS healthcare assurance. Involving multiple healthcare institutions would enhance the generalizability of these findings. highlights : Individual moral reasoning levels do not significantly impact fraud risk in healthcare assurance implementation, emphasizing the complexity of ethical decision-making. Effective internal controls are crucial in mitigating fraudulent activities, aligning with the principles of the fraud triangle theory. Organizational ethical culture can either strengthen or weaken the relationship between individual morality and internal control, highlighting the role of corporate ethics in shaping employee behavior and reducing fraud risk. Keywords : Individual Morality, Internal Control, Organizational Ethics, Fraud Risk, Healthcare Assurance
Transforming Inventory Management for Global Manufacturing Efficiency: Mengubah Manajemen Persediaan untuk Efisiensi Manufaktur Global Winda Kharisma; Fityan Izza Noor Abidin
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.8061

Abstract

This qualitative study explores the application of raw material inventory accounting information systems and internal control measures at PT. Perdana Sukses Makmur, a manufacturing company in Indonesia. Through interviews, observation, and documentation analysis, the research identifies that while the company's inventory system is well-implemented, certain internal control measures, such as the combination of functions and responsibilities, require improvement. These findings contribute to understanding inventory management practices in manufacturing firms, suggesting areas for enhancing internal control to improve production efficiency and organizational performance. Highlight: Efficient Inventory System: PT. Perdana Sukses Makmur demonstrates effective inventory management practices. Internal Control Challenges: Addressing function combination enhances organizational oversight. Production Efficiency Implications: Refining internal controls enhances manufacturing performance. Keywoard: Inventory Management, Internal Control, Manufacturing Company, Qualitative Study, Indonesia
SAP Integration Boosts Financial Transparency in Indonesia: Integrasi SAP Meningkatkan Transparansi Keuangan di Indonesia Alkifa Wahyuning Tyas; Fityan Izza Noor Abidin
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.8062

Abstract

This study evaluates the implementation of the SAP system at PT. Kimia Farma Pharmacy Sidoarjo Business Unit and its impact on financial report transparency. Using a descriptive qualitative method involving interviews, observation, and documentation, the research found that only four of nine SAP modules are used, yet the system is well-implemented. The SAP system enhances financial report transparency by meeting key transparency characteristics, thereby reducing fraud and ensuring accurate financial disclosures. This suggests that even partial SAP implementation can significantly improve financial transparency. Highlight: Limited Modules: Four of nine SAP modules are effectively utilized. Transparency Boost: SAP system enhances financial report transparency significantly. Fraud Reduction: Improved transparency reduces fraud and ensures accurate financial disclosures. Keyword: SAP system, financial transparency, qualitative analysis, Kimia Farma, financial reporting
Co-Authors Agustin, Indah Dwi Alkifa Wahyuning Tyas Alshaf Pebrianggara Anggraini Normaria Rahayu Ayu Rahmawati Dina Dwi Oktavia Rini Endra Wahyu Ningdiyah Evelina, Aisyah Quinta Frisdianalis Tihta Ficahyani Gumilang, Fendy Mulyo Galih Handayani, Sri Enggar Puji Hanifa, Miftachul Juanita, Senja Putri Kharisma, Winda Marita, Dea Putri Mifta Salwa Miftachul Hanifa Milasari, Anis Munawaroh, Wahidatul Ningdiyah, Endra Wahyu Nisa’, Khoirun Noor Fatimah Mediawati Nur Istiqomah Nurmalianto, Achmad Hilmi Ardiansyah Pangerti, Errina Nur Setia Pambudi Pramudita, Rifkiansyah Aryasatya Pratama, Rizki Yudha Putri, Devy Amelia Raden Mohamad Herdian Bhakti Rahmadani, Hanun Restu, Firda Dini Rizky Nur Aziz Ruci Arizanda Rahayu Sari, Reni Ratna Sarwenda Biduri Sri Enggar Puji Handayani SURYANTI Trisuci, Choirunnisa Mutiara Tyas, Alkifa Wahyuning Tyas, Winda Sukmaning Via, Varadila Isnada Alif Winda Kharisma Wiwit Hariyanto Wulandari, Rachma Dwi Zubaida, Refiana