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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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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.
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.
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 Financial Literacy, Financial Behavior, Digital Payment dan Paylater terhadap Perilaku Konsumtif Mahasiswa di Era Pandemi COVID-19 Agustin, Indah Dwi; Abidin, Fityan Izza Noor
Innovative Technologica: Methodical Research Journal Vol. 1 No. 4 (2022): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/innovative.v1i4.44

Abstract

Penelitian ini bertujuan untuk mengetahui tentang pengaruh diantara financial literacy, financial behavior, digital payment dan paylater terhadap perilaku konsumtif mahasiswa di era pandemi covid-19. Metode penelitian ini menggunakan kuantitatif, pengumpulan data dilakukan dengan melakukan penyebaran kuesioner melalui google form, teknik pengambilan sampel yang digunakan yaitu purposive sampling. Hasil dalam penelitian ini memperlihatkan bahwa, tidak terdapat pengaruh secara signifikan antara Financial Literacy dengan Perilaku Konsumtif mahasiswa di era pandemi covid-19, disebabkan karena meskipun mahasiswa akuntansi mempunyai literasi keuangan yang baik daripada mahasiswa jurusan lainnya tetapi jarang sekali menerapkannya dalam kehidupan sehari-hari. Tidak terdapat pengaruh secara signifikan antara Financial Behavior dengan Perilaku Konsumtif mahasiswa di era pandemi covid-19, disebabkan karena adanya faktor lain yang lebih mempengaruhi perilaku konsumtif. Tidak terdapat pengaruh secara signifikan antara Digital Payment dengan Perilaku Konsumtif mahasiswa di era pandemi covid-19, disebabkan karena meskipun terdapat kemudahan dalam pembayaran digital tetapi jika tidak memiliki dana yang cukup maka tidak bisa berperilaku konsumtif. Paylater Berpengaruh secara signifikan terhadap Perilaku Konsumtif mahasiswa di era pandemi covid-19, disebabkan karena paylater memberikan dukungan dana yang cukup dan pembayarannya bisa dicicil serta persyaratan mudah dan proses yang cepat.
Competence, Training, Professionalism, and Financial Rewards Shaping Students’ Career Choice as Auditors: Kompetensi, Pelatihan, Profesionalisme, dan Penghargaan Finansial dalam Pembentukan Pilihan Karir Mahasiswa sebagai Auditor Huda, Miftahul; Abidin, Fityan Izza Noor
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i3.1156

Abstract

This study addresses the increasing demand for competent auditors by exploring how competence, professional training, and audit professionalism influence accounting students' career interest in auditing. Despite previous research on career selection, the knowledge gap lies in understanding the role of financial rewards as a moderating factor. This research aims to assess the impact of these factors while considering financial rewards as a moderator. Using a quantitative approach, data was collected from 120 accounting students from the 2020 and 2021 cohorts at Muhammadiyah University of Sidoarjo. Results indicate a positive relationship between competence, professional training, and audit professionalism with students' interest in auditing. Financial rewards were found to moderate the relationship between competence and career interest, as well as audit professionalism and career interest; however, it did not moderate professional training. The novelty of this study lies in examining financial rewards' moderating role, offering new insights for academic institutions to focus on competence and professionalism enhancement. Highlights: The study identifies financial rewards as a key factor that can strengthen the relationship between competence and students' interest in auditing careers. Professional training does not show a moderating effect with financial rewards in influencing career choices. The findings suggest a focus on competence and audit professionalism development for better career motivation. Keywords: Interest, Competence, Professional Training, Audit Professionalism, Financial Rewards
Factors Shaping Students' Love of Money: Gender, Socioeconomic Status, Education, and Work Experience: Faktor-Faktor yang Membentuk Kecintaan Mahasiswa terhadap Uang: Jenis Kelamin, Status Sosial Ekonomi, Pendidikan, dan Pengalaman Kerja Marita, Dea Putri; Abidin, Fityan Izza Noor
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1159

Abstract

Love of money plays a significant role in shaping financial behavior, particularly among students in the field of accounting. However, there is limited research examining how factors such as gender, socio-economic status, education level, and work experience influence this attitude. This study aims to fill this knowledge gap by investigating the influence of these variables on love of money among accounting students. Employing a quantitative approach, data were collected from a sample of 187 students from the class of 2020-2021. The research findings reveal that gender (X1), socio-economic status (X2), education level (X3), and work experience (X4) all have a statistically significant effect on love of money, with a significance value (sig) of less than 0.05 for each variable. The novelty of this study lies in its comprehensive analysis of multiple socio-demographic factors influencing love of money. Implications of these findings suggest the need for educators and policymakers to consider these factors when developing financial literacy programs, aiming to foster a balanced financial mindset in students. Highlights: Significant Influence: Gender, socio-economic status, education, and work experience affect love of money. Quantitative Study: Research conducted using a sample of 187 accounting students. Implications: Findings guide financial literacy program development for students. Keywords: Love of Money, Gender, Socio-Economic Status, Education Level, Work Experience
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