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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
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.
Evaluation of BOS Fund Accountability for Good Governance in Schools: Evaluasi Akuntabilitas Dana BOS untuk Good Governance di Sekolah Istiqomah, Nur; Abidin, Fityan Izza Noor
Inquest Journal Vol. 2 No. 2 (2024): April
Publisher : Wadah Inovasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53622/ij.v2i2.343

Abstract

This research investigates the evaluation of accountability for the management of BOS funds as an effort to realize good governance in schools. Utilizing a descriptive qualitative approach, the study involves the principal, BOS fund treasurer, school committee, and teachers directly engaged in BOS fund management. Data collection methods include interviews, observation, and documentation analysis. Findings indicate that the school's adherence to good governance principles—transparency, openness, and adherence to regulations—is commendable in managing BOS funds. This study contributes to understanding the effective implementation of governance principles in educational fund management, suggesting implications for policy and practice in school financial management and accountability.
Effective Payroll Procedures Enhanced by Electronic Attendance Recording in Indonesia (Prosedur Penggajian yang Efektif Ditingkatkan dengan Pencatatan Kehadiran Elektronik di Indonesia) Abidin, Fityan Izza Noor; Sari, Reni Ratna
Journal of Economics, Assets, and Evaluation Vol. 1 No. 4 (2024): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v1i4.261

Abstract

This research investigates the effectiveness of accounting information systems in the payroll cycle of a company. Utilizing purposive sampling for interviews, the study evaluates the organizational structure's separation of responsibilities and payroll procedures, including staffing, attendance recording, payroll creation, and financial functions. Findings reveal that these practices are effectively implemented, aligning with theoretical expectations. However, an evaluation suggests that incorporating electronic attendance recording, such as fingerprint systems, could further enhance accuracy and reduce errors in attendance and overtime tracking.
THE INFLUENCE OF ECONOMIC LITERACY, FINANCIAL LITERACY AND SELF CONTROL ON CONSUMER BEHAVIOR AMONG SHOPEE USERS AMONG MUHAMMADIYAH UNIVERSITY STUDENTS IN SIDOARJO Juanita, Senja Putri; Abidin, Fityan Izza Noor
Journal of Economic and Economic Policy Vol. 2 No. 4 (2025): Journal of Economics and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v2i4.71

Abstract

Objective: The purpose of this study is to provide knowledge whether the variables of economic literacy, financial literacy and self-control have an effect on consumptive behavior. Method: This study uses Final Semester Accounting Study Program students of Muhammadiyah University of Sidoarjo as a population with a total of 117 people. Using primary data from questionnaires as a method of data collection. Data analysis techniques in this study consist of validity tests, reliability tests, multiple linear regression analysis, and hypothesis testing in the form of t-tests using SPSS version 26. Results: This study provides results that economic literacy and self-control have a significant positive effect on student consumptive behavior and financial literacy has a significant negative effect on student consumptive behavior. Novelty: It is hoped that this study will provide positive benefits for all parties.
Work Environment, Auditor Fees, and Culture on Future Accounting Careers: Lingkungan Kerja, Biaya Auditor, dan Budaya Terhadap Masa Depan Karir Akuntansi Restu, Firda Dini; abidin, Fityan izza noor
Indonesian Journal of Law and Economics Review Vol. 19 No. 3 (2024): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i3.1240

Abstract

General Background: As the demand for qualified auditors continues to rise, it is essential to investigate how various determinants affect future career decisions in this field. Specific Background: Prior research has highlighted the significance of the audit work environment and auditor fees, yet the role of socio-cultural factors remains underexplored. Knowledge Gap: This study addresses this gap by examining the impact of the audit work environment, auditor fees, and socio-cultural factors on the career aspirations of accounting students at Universitas Muhammadiyah Sidoarjo. Aims: Utilizing a quantitative approach, the research aims to analyze the relationships among these variables and their influence on future career choices. Results: Data were collected from 156 respondents via a structured questionnaire, analyzed using multiple linear regression. Findings indicate a positive correlation between the audit work environment and auditor fees on students' career choices, while socio-cultural factors also significantly impact their decisions. Novelty: This study contributes to the existing literature by integrating socio-cultural dimensions into the analysis of career choice determinants for accounting students, highlighting the multifaceted nature of career decision-making. Implications: The study emphasizes the need for educational institutions and policymakers to consider these factors when creating career guidance programs for students in the accounting sector. Highlights: Impact Assessment: Examines how audit environment and fees affect career choices. Socio-Cultural Relevance: Highlights socio-cultural factors' influence on accounting career decisions. Educational Implications: Calls for tailored guidance in accounting education programs. Keywords: accounting career choices, audit work environment, auditor fees, socio-cultural factors, quantitative research
DESIGN OF ACCOUNTING INFORMATION SYSTEM THROUGH ERP SYSTEM DEVELOPMENT TO IMPROVE INTERNAL CONTROL (STUDY ON SME CHIPSANG INDONESIA) Frisdianalis Tihta Ficahyani; Abidin, Fityan Izza Noor
International Journal Multidisciplinary (IJMI) Vol. 2 No. 3 (2025): International Journal Multidisciplinary (IJMI)
Publisher : Antis-Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijmi.v2i3.327

Abstract

Objective: The purpose of this study is to describe the business process before and after the design of the accounting information system through the development of an enterprise resource planning system. Method: This study uses a purposive sampling technique for determining informants taken from respondents of IKM Chipsang Indonesia. This study uses a qualitative approach with a data validity test, namely data triangulation. Results: The results of this study indicate that the design of the accounting information system processes accounting data originating from various business process activities of the company into accounting information needed to reduce risk when making decisions. The success factor of the design can be seen from human resources who are willing to accept information technology and understand the ERP system in order to achieve good internal control. Novelty: This study highlights the integration of ERP system design with qualitative insights from a specific SME case (IKM Chipsang Indonesia), offering a contextual understanding of how human resource readiness influences internal control through information system adoption.
Whistleblowing and Islamic Ethics in Preventing Fraud: Pelaporan Pelanggaran dan Etika Islam dalam Mencegah Penipuan Via, Varadila Isnada Alif; Abidin, Fityan Izza Noor
Indonesian Journal of Islamic Studies Vol. 13 No. 3 (2025): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijis.v13i3.1785

Abstract

General Background: Fraud poses a significant threat to companies, causing financial losses and reputational damage, with preventive measures being more effective than repressive actions. Specific Background: In organizational contexts, the integration of whistleblowing mechanisms and Islamic ethics offers a framework for mitigating fraudulent behavior, yet empirical studies examining their combined role remain limited. Knowledge Gap: Existing research often addresses whistleblowing or ethical principles separately, lacking comprehensive insights into their joint contribution to fraud prevention within regional public companies. Aims: This study investigates the role of whistleblowing and Islamic ethics in preventing fraud among employees of Delta Tirta Sidoarjo Regional Public Company (PERUMDA). Methods: A descriptive qualitative approach was applied, utilizing interviews, observations, and documentation, with data validity ensured through triangulation. Results: Findings indicate that whistleblowing and Islamic ethics effectively prevent fraud by aligning with the Guidelines for Reporting Violations set by the National Committee on Governance Policy. Novelty: The study highlights the combined role of ethical and procedural mechanisms in fraud prevention, emphasizing the need for strengthened legal protection of whistleblowers. Implications: This research provides practical guidance for organizations seeking sustainable strategies to minimize fraud and enhance ethical compliance. Highlights: Combines ethical values and procedural mechanisms to prevent fraud. Highlights legal protection as critical for sustainable whistleblowing. Provides practical guidance for corporate fraud mitigation. Keywords: Whistleblowing, Islamic Ethics, Fraud Prevention, Organizational Governance, Employee Compliance
THE INFLUENCE OF ECONOMIC LITERACY, FINANCIAL LITERACY AND SELF CONTROL ON CONSUMER BEHAVIOR AMONG SHOPEE USERS AMONG MUHAMMADIYAH UNIVERSITY STUDENTS IN SIDOARJO Juanita, Senja Putri; Abidin, Fityan Izza Noor
Journal of Economic and Economic Policy Vol. 2 No. 4 (2025): Journal of Economics and Economic Policy
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v2i4.71

Abstract

Objective: The purpose of this study is to provide knowledge whether the variables of economic literacy, financial literacy and self-control have an effect on consumptive behavior. Method: This study uses Final Semester Accounting Study Program students of Muhammadiyah University of Sidoarjo as a population with a total of 117 people. Using primary data from questionnaires as a method of data collection. Data analysis techniques in this study consist of validity tests, reliability tests, multiple linear regression analysis, and hypothesis testing in the form of t-tests using SPSS version 26. Results: This study provides results that economic literacy and self-control have a significant positive effect on student consumptive behavior and financial literacy has a significant negative effect on student consumptive behavior. Novelty: It is hoped that this study will provide positive benefits for all parties.