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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
Comparative Analysis of E-commerce, E-wallet and Friend Environment on Student Consumptive Behavior: Analisis Perbandingan E-commerce, E-wallet dan Lingkungan Teman Terhadap Perilaku Konsumtif Mahasiswa Munawaroh, Wahidatul; 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.v19i4.1172

Abstract

General Background: The rise of technology has made online shopping convenient for university students, but this can lead to prioritizing wants over needs, resulting in excessive consumer behavior. Specific Background: This study examines the influence of e-commerce convenience, e-wallet promotions, and peer environments on the consumptive behavior of accounting and management students at Universitas Muhammadiyah Sidoarjo, addressing conflicting findings in previous research. Knowledge Gap: Previous studies yield inconsistent results regarding the impact of e-commerce ease on consumptive behavior and lack comprehensive analysis on e-wallet promotions and peer influence. Aims: The research aims to evaluate how these variables affect consumptive behavior and to identify differences between accounting and management students. Results: Findings indicate that e-commerce convenience does not affect accounting students but does influence management students. E-wallet promotions and peer environments significantly impact both groups, with notable differences in their effects. Novelty: This study enhances understanding of consumer behavior among Indonesian university students by emphasizing the varying impacts of technological and social factors. Implications: Insights from this research can guide e-commerce platforms and e-wallet providers in crafting targeted strategies that promote responsible consumerism among students. Highlights: E-commerce convenience significantly affects management students' consumptive behavior but not accounting students. E-wallet promotions and peer environments positively influence consumptive behavior in both student groups. The study highlights differences in the impact of promotional strategies and peer dynamics on students' shopping habits. Keywords: Ease of E-Commerce, E-Wallet Promotions, Peer Influence, Consumptive Behavior, Friend Environment
Individual Morality, Internal Control Of Fraud With Organization Ethical Culture As Moderation Abidin, Fityan Izza Noor; Handayani, Sri Enggar Puji; Biduri, Sarwenda
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

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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 Kharisma, Winda; Abidin, Fityan Izza Noor
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

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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 Tyas, Alkifa Wahyuning; Abidin, Fityan Izza Noor
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

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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
Exploring Digital Wallet Preferences and Challenges Among Accounting Students: Menjelajahi Preferensi dan Tantangan Dompet Digital di Kalangan Mahasiswa Akuntansi Nisa’, Khoirun; Abidin, Fityan Izza Noor
Journal of Islamic and Muhammadiyah Studies Vol 6 No 1 (2024): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jims.v6i1.1602

Abstract

This study investigates the preferences and obstacles faced by Muhammadiyah University of Sidoarjo (UMSIDA) accounting students in using digital wallets. Using a qualitative approach, data was collected through interviews, participant observation, and documentation. Results reveal that ShopeePay was the preferred choice due to its necessity for online shopping, followed by DANA for its affordability in mobile top-ups. Technical obstacles, such as transaction troubles and application errors, were encountered by some students. These findings highlight the importance of addressing technical issues and promoting awareness of digital payment security to facilitate smoother adoption of digital wallets among accounting students. Highlight: 1. Preferred Digital Wallets: ShopeePay and DANA chosen for necessity and affordability.2. Encountered Obstacles: Technical issues hinder smooth digital wallet usage.3. Importance of Solutions: Resolving tech issues crucial for wallet adoption. Keywords: digital wallets, accounting students, preferences, obstacles, qualitative research
THE KNOWLEDGE AND EXPERIENCE IN FINANCE TOWARD INVESTMENT PLANNING MOTIVE: THE MODERATION ROLE OF SELF-CONTROL Rahayu, Ruci Arizanda; Hariyanto, Wiwit; Abidin, Fityan Izza Noor
International Journal Multidisciplinary (IJMI) Vol. 1 No. 1 (2024): International Journal Multidisciplinary (IJMI)
Publisher : Antis-Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijmi.v1i1.36

Abstract

This research aims to examine the moderation of self control which affect investment planning motive on civil servants in Sidoarjo. The well executed financial management is not only managing financial income and daily needs, but it needs to be prepared for the future financial management if someday a person or individual needs more financial income. For example in the way to invest. Along with investment, an individual will get profits or benefits in the future. Analysis tool that is used in this research is questionnaire sheet that have already conveyed to 77 respondents and purposive sampling as the sampling approach. To examine the research hypothesis, the researcher use Partial Least Square (PLS) with Smart PLS software, version 3.2.7. The output of this research is an article within index SINTA (Science and Technology Index) 3 (third rank) journal, national seminar article, and intellectual property rights. Technology readiness level which is tragetted in the research is 1 – 4. The urgency in this study is because of the tendency of each individual nowdays, moreover they who have a family, generally have a financial purpose in the future. Nevertheless, there are pletiful people who can not fulfil their dream because of financial issues to achieve that financial goals.