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All Journal Journal of Accounting Science Owner : Riset dan Jurnal Akuntansi Media Mahardhika Akuntansi : Jurnal Akuntansi Integratif Indonesian Journal of Law and Economics Review JUKESHUM: Jurnal Pengabdian Masyarakat Indonesian Journal of Education Methods Development Indonesian Journal of Innovation Studies Indonesian Journal of Islamic Studies Journal of Islamic and Muhammadiyah Studies Jurnal Ekonomi, Bisnis dan Pendidikan (JEBP) 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 FISCAL: Jurnal Akuntansi dan Perpajakan Jurnal Pengabdian Masyarakat Manage IJOT International Journal of Artificial Intelligence for Digital Marketing Academia Open Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review
Fityan Izza Noor Abidin
Accounting Department, Faculty Of Business, Law And Social Studies, University Of Muhammadiyah Sidoarjo
Religion Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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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.
Asistensi Penyusunan RAPBM Pada Bendahara Pimpinan Daerah Muhammadiyah Se-Jawa Timur Probowulan, Diyah; Anna Marina; Fityan Izza Noor Abidin
Jurnal Pengabdian Masyarakat Manage Vol. 6 No. 1 (2025): Februari
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v6i1.2662

Abstract

Program pengabdian masyarakat ini bertujuan untuk memberikan asistensi kepada bendahara Pimpinan Daerah Muhammadiyah Se-Jawa Timur dalam penyusunan Rencana Anggaran Pendapatan dan Belanja Muhammadiyah (RAPBM) melalui One Day Workshop dan sesi asistensi, sehingga mereka dapat memahami dan menerapkan teknik penyusunan anggaran yang efektif. Kegiatan pengabdian masyarakat ini meliputi tahap pengumpulan peserta melalui undangan resmi, diikuti oleh workshop dan asistensi penyusunan RAPBM yang dilakukan secara berkelompok untuk bendahara dan pengelola PDM-PDM se-Jawa Timur, dengan tim penyusun bertindak sebagai panitia dan asisten. Hasil kegiatan PKM ini adalah suksesnya penyusunan dokumen RAPBM yang akuntabel dan memenuhi standar yang ditetapkan oleh para bendahara dan pengelola PDM se-Jawa Timur. Kegiatan asistensi ini berhasil meningkatkan kapasitas bendahara dalam penyusunan RAPBM, memperkuat pengelolaan keuangan di PDM-PDM se-Jawa Timur, dan membangun komunitas yang saling mendukung, dengan harapan dapat berkontribusi pada pengelolaan anggaran yang lebih baik dan transparan di masa depan
Improving The Financial and Asset Management of The Al-Manar Mosque As A Form of Implementing SDG's 17: Peningkatan Pengelolaan Keuangan dan Aset Masjid Al-Manar Sebagai Bentuk Penerapan SDG’s 17 Izza Noor Abidin, Fityan; Biduri, Sarwenda; Wahyuning Tyas, Erinda; Tri Amanda, Risha
Jukeshum: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): Edisi Juli 2025
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jukeshum.v5i2.1440

Abstract

Al-Manar Mosque faces challenges in financial and asset management that are still done manually, which causes inaccuracies in financial records and reports, as well as difficulties in monitoring assets. This service program aims to improve the management of mosque finances and assets through the application of digital-based systems, such as the use of the Sias Masjid web and integrated spreadsheets. The method used in this program is a waterfall approach which includes problem analysis, training in the use of digital systems, and periodic evaluation. The implementation results show an increase in transparency and accountability of financial management, with financial reports that are more accurate and can be accessed in real-time by worshipers. Asset management has also become more structured with a digital inventory that allows monitoring of asset conditions and maintenance schedules. The program not only improves the mosque's operational efficiency but also strengthens community trust in mosque management. The program is in line with SDG's 17, which aims to strengthen global partnerships in sustainable development, particularly in the context of transparent and accountable management
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
Keberlanjutan Penyusunan Laporan Keuangan Digital Menuju Smart Mosque Sebagai Implementasi SDG’s No. 17 Biduri, Sarwenda; Hariyanto, Wiwit; Izza Noor Abidin, Fityan
Jukeshum: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2024): Edisi Juli 2024
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jukeshum.v4i2.901

Abstract

Perkembangan teknologi informasi telah mengubah lanskap kehidupan di era digitalisasi saat ini, di mana literasi digital menjadi aspek krusial. Akses mudah melalui smartphone memungkinkan individu untuk terhubung dengan berbagai aktivitas global, mulai dari media sosial hingga pengembangan bisnis baru. Dalam konteks pengelolaan masjid, teknologi informasi memberikan kemudahan dalam berbagai aspek, termasuk penyusunan jadwal penceramah, laporan keuangan, perhitungan zakat, inventarisasi aset, hingga informasi kegiatan masjid. Masjid sebagai lembaga penting dalam kehidupan umat Islam, menerima berbagai sumber pendanaan dari masyarakat dalam bentuk wakaf, hibah, infaq, dan sedekah. Oleh karena itu, transparansi dan akuntabilitas dalam pelaporan keuangan menjadi esensial. Konsep Smart Mosque menjadi solusi untuk mengubah peran masjid menjadi pusat edukasi yang ramah bagi anak-anak, mempromosikan ekonomi Islam, dan mendukung kegiatan produktif lainnya. Dengan implementasi Sustainable Development Goals (SDG's) No. 17, tujuan pembangunan berkelanjutan dapat tercapai. Metode pengabdian masyarakat dalam pengembangan aplikasi keuangan masjid berbasis digital melibatkan pendekatan partisipatif dan kolaboratif antara tim peneliti, pengurus masjid, dan anggota komunitas. Evaluasi dan monitoring terhadap kegiatan pengabdian masyarakat menunjukkan efisiensi, transparansi, dan dampak positif terhadap pengurus masjid dan masyarakat sekitar. Pelatihan dan pendampingan dalam penggunaan aplikasi Smart Mosque menjadi kunci dalam mempercepat pengelolaan keuangan masjid serta mewujudkan transparansi dan akuntabilitas kepada masyarakat sekitar, khususnya dalam amal usaha Muhammadiyah.
FINANCIAL PERFORMANCE AND FIRM VALUE: ON INDUSTRY BANKING Hariyanto, Wiwit; Ningdiyah , Endra Wahyu; Abidin , Fityan Izza Noor
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.
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.
Co-Authors Agustin, Indah Dwi Aini Rachman, Iranda Qiro’atul Akhmad Mulyadi Alkifa Wahyuning Tyas Alshaf Pebrianggara Anggraini Normaria Rahayu Anna Marina Arizanda Rahayu, Ruci Ayu Rahmawati Dewi Komala Sari Dina Dwi Oktavia Rini Duwi Rahayu Endra Wahyu Ningdiyah Endra Wahyu Ningdiyah Endra Wahyu Ningdiyah Evelina, Aisyah Quinta Fitriyah Hani Melinia Frisdianalis Tihta Ficahyani Gunawan, Giezka Adinia Handayani, Sri Enggar Puji Hanifa, Miftachul Heri Widodo Hidayatullah, Muhammad Tegar Juanita, Senja Putri Kharisma, Winda Marita, Dea Putri Mifta Salwa Miftachul Hanifa Miftahul Huda Milasari, Anis Munawaroh, Wahidatul Ningdiyah , Endra Wahyu Nisa’, Khoirun Noor Fatimah Mediawati Nur Aziz, Rizky Nur Istiqomah Nurmalianto, Achmad Hilmi Ardiansyah Pangerti, Errina Nur Setia Pambudi Perdana Juliartha Gunansya Pramudita, Rifkiansyah Aryasatya Pratama, Rizki Yudha Probowulan, Diyah Putri Irda Asri Lestari Putri, Devy Amelia Putri, Vanesya Ardiana Raden Mohamad Herdian Bhakti Rahmadani, Hanun Restu, Firda Dini Rizky Nur Aziz Ruci Arizanda Rahayu Ruci Arizanda Rahayu Sari, Reni Ratna Sarwenda Biduri Sri Enggar Puji Handayani Tri Amanda, Risha Trisuci, Choirunnisa Mutiara Tyas, Alkifa Wahyuning Tyas, Winda Sukmaning Via, Varadila Isnada Alif Wahyuning Tyas, Erinda Winda Kharisma Wiwit Hariyanto Wiwit Hariyanto Wulandari, Rachma Dwi Zubaida, Refiana