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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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.647 KB) | DOI: 10.21070/ijler.v15i0.781

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.191 KB) | DOI: 10.21070/ijler.v15i0.782

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1314.648 KB) | DOI: 10.21070/ijler.v17i0.802

Abstract

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.