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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

Author-ID : 863964

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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The Influence of the Use of Instagram Social Media, Lifestyle, Financial Attitude, and Ease of Digital Payment Facilities in Mobile Banking on Consumptive Behavior in Students During the Covid-19 Pandemic Through the Role of Financial Literacy as a Modera: Pengaruh Penggunaan Media Sosial Instagram, Gaya Hidup, Sikap Keuangan, dan Kemudahan Fasilitas Digital Payment pada Mobile Banking terhadap Perilaku Konsumtif Mahasiswa di Masa Pandemi Covid-19 Melalui Peran Literasi Keuangan sebagai Variabel Trisuci, Choirunnisa Mutiara; Abidin, Fityan Izza Noor
Indonesian Journal of Law and Economics Review Vol. 16 (2022): August
Publisher : Universitas Muhammadiyah Sidoarjo

This study discusses the Influence of Instagram, Lifestyle, Financial Attitude, and Ease of Mobile Banking on Consumptive Behavior Through the Role of Financial Literacy as a Moderating Variable. The existence of consumptive behavior experienced by students causes them to have a bad financial attitude in their consumption behavior and will affect their financial condition in the future if they do not improve their financial literacy. The purpose of this study is to determine whether financial literacy can influence students to reduce consumptive behavior. This type of research is descriptive with a quantitative approach. The data analysis technique is SEM-PLS 3.0. The sampling technique used purposive sampling with a sample of 63 respondents. The results showed that Instagram had an effect on Consumptive Behavior, Lifestyle had an effect on consumptive behavior, Financial Attitude had an effect on consumptive behavior, Ease of mobile banking had no effect on Consumptive Behavior, Financial Literacy did not moderate Instagram on Consumptive Behavior, Financial Literacy moderated Lifestyle on Consumptive Behavior, Financial Literacy does not moderate Financial Attitude towards Consumptive Behavior, Financial Literacy does not moderate Ease of mobile banking on Consumptive Behavior.

Effect of Accounting Information System, System Quality, and Security Quality on Customer Satisfaction of Mobile Banking Users: Pengaruh Sistem Informasi Akutansi, Kualitas Sistem,dan Kualitas Keamanan Terhadap Kepuasan Nasabah Pengguna Mobile Banking Zubaida, Refiana; Abidin, Fityan Izza Noor
Indonesian Journal of Law and Economics Review Vol. 15 (2022): May
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of Accounting Information Systems, System Quality, and Security Quality on Mobile Banking User Satisfaction. Study on Accounting Students at Muhammadiyah University of Sidoarjo. The analytical tool used is tabulating the questionnaire, collecting data in the form of validity testing and reliability testing. The hypothesis in this study is that there is an effect of Accounting Information Systems, System Quality, and Security Quality on Mobile Banking User Satisfaction. The sampling technique used in this study was purposive sampling with a total sample of 83 respondents. Data analysis used multiple linear regression. The results of the study using the t-test showed that the variables of Accounting Information System, System Quality, and Security Quality separately (partially) had an influence on Mobile Banking user satisfaction. The magnitude of the effect of accounting information system variables, system quality and security quality on customer satisfaction variables is 93.6%. Meanwhile, 6.4% is influenced by other variables besides accounting information system variables, system quality and security quality.

The Role of Accounting in Family Financial Management Strategies in the COVID-19 Era: Peran Akuntansi Dalam Strategi Pengelolaan Keuangan Keluarga pada Era COVID-19 Evelina, Aisyah Quinta; Abidin, Fityan Izza Noor
Indonesian Journal of Law and Economics Review Vol. 17 (2022): November
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to find out how the role of accounting in family financial management strategies in the COVID-19 era. This research is a type of qualitative descriptive research using interpretive studies in order to get maximum results. Using research with primary data results which include in-depth interviews with the relevant resource persons in this case are housewives whose family income has been affected by COVID-19 by documenting it in written form, photos and then the data will be processed into main data. The results of the research that have been carried out, the conclusion that can be drawn is that accounting in financial management is not always in line with existing theories. Lack of understanding about recording or accounting in the household is a major problem, so there are still many difficulties in managing finances. Especially with the COVID-19 pandemic. Changes in the amount of income require the management of family finances to make a priority scale. In various aspects that become the formulation of the research problem, it is known that good financial management records do not provide significant difficulties for financial management in the future.

Determinants of Capital Structure in Indonesia's Food and Beverage Sector: Faktor Penentu Struktur Modal di Sektor Makanan dan Minuman Indonesia Nurmalianto, Achmad Hilmi Ardiansyah; abidin, Fityan izza noor
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1070

This study examines the impact of company growth, profitability, and asset structure on the capital structure of food and beverage companies listed on the Indonesia Stock Exchange from 2015 to 2019. Using a purposive sampling method, 8 companies were analyzed through SPSS. The results indicate that company growth, profitability, and asset structure significantly influence capital structure. These findings offer valuable insights for financial managers in optimizing capital structure and contribute to the academic understanding of capital structure determinants in emerging markets. Highlight: Significant impact on capital structure by growth, profitability, asset structure. Analyzed food and beverage companies on Indonesia Stock Exchange, 2015-2019. Provides financial managers insights for optimizing capital structure decisions. Keyword: company growth, profitability, asset structure, capital structure, food and beverage

Cashier App Revolutionizes Internal Controls in Global Enterprises: Aplikasi Kasir Merevolusi Kontrol Internal di Perusahaan Global Pramudita, Rifkiansyah Aryasatya; abidin, Fityan izza noor
Indonesian Journal of Law and Economics Review Vol. 19 No. 2 (2024): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i2.1097

This study evaluates the effectiveness of cashier application-based cash receipt systems as internal controls in small-scale enterprises, focusing on Lugo Coffee House in Tulungagung, Indonesia. Through qualitative analysis of interviews, observations, and document reviews, the study examines the functionality and integration of internal controls within these systems. Findings indicate that while the systems demonstrate efficiency in transaction processing and record-keeping, deficiencies such as the absence of task segregation pose potential risks. Nonetheless, the overall sufficiency of these systems in mitigating financial risks is affirmed. The study highlights the importance of optimizing cashier application-based systems to enhance financial management practices and minimize risks associated with cash transactions in similar organizational contexts. Highlights: 1. Assessing cashier app systems in small enterprises.2. Identifying internal control strengths and weaknesses.3. Optimizing financial management to minimize risks. Keywords: Cashier application, Internal controls, Small-scale enterprises, Financial management, Risk mitigation.

Enhancing Inventory Control through Compliance Evaluation of an Android Cashier Application: Meningkatkan Kontrol Persediaan melalui Evaluasi Kepatuhan Aplikasi Kasir Android Pangerti, Errina Nur Setia Pambudi; 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.v19i3.1141

This study evaluates an android-based cashier application (Applicationr) at Toko Berkah Abadi in accordance with PSAK No. 14 guidelines for inventory management. Using qualitative descriptive methods including interviews, observation, and documentation, the research finds that the application adequately meets standards for inventory assessment, recording methods, and categorization. However, areas for improvement include implementing a stock book feature for better goods monitoring and setting minimum order thresholds to streamline product ordering. These findings highlight opportunities to enhance the application's effectiveness in controlling merchandise inventory, thereby potentially improving overall business efficiency and regulatory compliance in retail settings. Highlights: Compliance evaluation with PSAK No. 14 for inventory accuracy. Identification of strengths and areas for inventory management enhancement. Improving merchandise control for enhanced retail efficiency and compliance. Keywords: Android-based cashier application, PSAK No. 14, inventory management, qualitative research, retail efficiency

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

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

Application of Accounting Information System for Sales and Cash Receipts in an Effort to Improve Internal Control: Penerapan Sistem Informasi Akuntansi Penjualan dan Penerimaan Kas dalam Upaya Peningkatan Pengendalian Internal Rahmadani, Hanun; Abidin, Fityan Izza Noor
Indonesian Journal of Innovation Studies Vol. 19 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the Application of Accounting Information Systems Sales and Cash Receipts in Efforts to Improve Internal Control at PT. Prime Success Prosperous. This research is a type of descriptive research with a qualitative approach. The data needed in this study include primary data and secondary data. The primary data of this study were obtained from direct interviews with parties involved in sales and cash receipts at PT. Prime Success Prosperous. While the secondary data of this research was obtained from the literature study conducted by the researcher. The results of this study indicate that the Accounting Information System of sales and cash receipts applied by PT. Perdana Sukses Makmur has been going well even though it is still manual in receiving cash. This is supported by the existence of procedures that have to do with sales and cash receipts. As well as the existence of various functions with their respective duties and responsibilities along with the completeness of documents and records in sales and cash receipts.

The Influence of Internal Control Systems, Accounting Information Systems and Human Resources Competencies on the Quality of Financial Reports: Pengaruh Sistem Pengendalian Internal, Sistem Informasi Akuntansi dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Wulandari, Rachma Dwi; Abidin, Fityan Izza Noor
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

The purpose of this study was to demonstrate the impact of internal control systems, accounting information systems, and employee skills on the quality of financial reporting in a tulangan county cooperative. This research method adopts quantitative method. All stables in the fortified area were the population in this study, and the sampling technique used intentional sampling. Meanwhile, he received a sample of 60 respondents. The use of data in raw form was achievied by distributing questionnaires directly to officers or managing directors in the tulangan district. In this study the method multiple linear regression analysis was used with the help of the SPSS 26 program. The results of this study show that : the internal control system has a significant impact on financial quality information with a significant value of 0,000. Accounting information systems have a significant impact on financial quality of information with a significant score of 0,004. And with a significant value of 0,005, the competence of personnel has a significant effect and is significant on the quality of financial reporting.

The Role of Accounting and Household Financial Planning as Future Investment Efforts in an Islamic Perspective: Peran Akuntansi dan Perencanaan Keuangan Rumah Tangga Sebagai Upaya Investasi Masa Depan dalam Perspektif Islam Tyas, Winda Sukmaning; Abidin, Fityan Izza Noor
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

This study was conducted with the aim of knowing how the role of accounting and household financial planning as a future investment effort in an Islamic perspective on families in Beji village, Beji district, Pasuruan district. This research is a type of descriptive qualitative research. Data collection is done by interview, observation, and documentation. Informants in this study consisted of housewives who also worked (by profession), housewives who did not work (not by profession), and lecturers of Al-Islam and Kemuhammadiyahan Umsida. Based on the results of the study, (1) Housewives who became the object of this study had implemented the role of simple accounting in the household as a future investment effort in an Islamic perspective, the informants applied it with self-awareness and was very flexible. In other words, the housewives in this study practiced simple accounting according to their abilities and needs, without any binding stipulations or regulations. (2) Household financial planning has an important role as a future investment effort in the Islamic perspective. Good household financial planning and in accordance with the corridors of Islam is one way to prosper family life in the world and benefit in the hereafter. A prosperous and well-maintained world life will participate in maintaining maqashid sharia in human life, so that humans can easily realize benefits in their lives.

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

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