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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
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 Effect of Financial Literacy, Ease of Use and Brand Image of E-wallet on Consumptive Attitudes of Accounting Students: Pengaruh Literasi Keuangan, Kemudahan Penggunaan dan Citra Merek E-wallet Terhadap Sikap Konsumtif Mahasiswa Akuntansi Pratama, Rizki Yudha; Abidin, Fityan Izza Noor
Indonesian Journal of Innovation Studies Vol. 20 (2022): October
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.428 KB) | DOI: 10.21070/ijins.v20i.726

Abstract

The purpose of this review is to analyze the effect of variable X (Independent) namely financial literacy, ease of use and brand image of e-wallet on variable Y (Dependent), namely student consumptive attitudes, with the help of SPSS version 26 application program. questionnaire as a data collection method that uses certain criteria in sampling. The sample of this study amounted to 71 respondents of accounting students at Muhammadiyah University of Sidoarjo. Then the analysis of data is tested to draw conclusions from the research that has been done. The conclusion of the study of the hypothesis using the partial test proves that the variables of financial literacy, ease of use and brand image of e-wallet have no effect on the consumptive attitude of accounting students at Muhammadiyah University of Sidoarjo. Likewise, the simultaneous test proves that together the variables of financial literacy, ease of use and brand image of e-wallet have no effect on the consumptive attitude of accounting students at Muhammadiyah University of Sidoarjo.
OPTIMIZING THE COMPETENCE AND PROFESSIONALISM OF ACCOUNTING TEACHERS IN USING ACCURATE SOFTWARE: Optimalisasi Kompetensi dan Profesionalisme Guru Akuntansi Dalam Menggunakan Software Accurate Rahayu, Ruci Arizanda; Abidin, Fityan Izza Noor; Pebrianggara, Alshaf; Milasari, Anis
Journal of Social Comunity Services Vol. 1 No. 1 (2024): Journal of Social Comunity Services (JSCS)
Publisher : Antis-publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v1i1.20

Abstract

Based on the observations made, problems were found including accounting records that were still manual and a lack of understanding regarding accurate software. The lack of expertise in the use of technology in the accounting process creates a new problem, which is difficult to get a decent job for job seekers. Among job seekers, there are various educational backgrounds, ranging from high school graduates, vocational schools, as well as undergraduate graduates from various universities. The Muhammadiyah Sidoarjo University Community Service Center conducts training on Accurate accounting software for teachers and vocational students in Sidoarjo. Training is provided using Accurate software. The purpose of this training is to provide training to teachers and students in understanding and operating various features in Accurate related to transaction accounting which are expected to improve skills in using this software. The method in this service uses the PAR method which involves the teacher. The stages of implementing community service use the PAR method, namely initial mapping, implementation, and monitoring/evaluation. The results of the service carried out at the Muhammadiyah University of Sidoarjo went smoothly and the teachers succeeded in increasing teachers' understanding in using accurate applications.
ASSESSMENT OF THE IMPLEMENTATION OF THE RAW MATERIAL INVENTORY ACCOUNTING INFORMATION SYSTEM TO IMPROVE INTERNAL CONTROL EFFECTIVENESS AT PT. DIC GRAPHICS INDONESIA (MOJOKERTO PLANT) Gumilang, Fendy Mulyo Galih; Abidin, Fityan Izza Noor
International Journal of Business, Law and Political Science Vol. 2 No. 11 (2025): International Journal of Business, Law and Political Science
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v2i11.363

Abstract

Objective: The purpose of this study is to determine the application of the raw material inventory accounting information system and internal control of the raw material inventory accounting system at PT. DIC Graphics Indonesia (Plant Mojokerto). Method: The research method used is qualitative. The population was taken from PT. DIC Graphics Indonesia (Plant Mojokerto) located on Jalan Mandek, Kutogirang, Ngoro District, Mojokerto Regency, East Java. Sampling using purposive sampling technique. The data source was obtained from the interview process which was conducted directly to the PPIC informant Mr. Ridho, the warehouse head Mr. Iwan and the warehouse admin Mr. Bagus, and other data sources in the form of archive sources obtained from data at PT. DIC Graphics Indonesia (Plant Mojokerto) as complementary secondary data. Data analysis is a planned procedure in collecting, organizing, interpreting, and interpreting data that has been combined in order to interpret the given phenomenon or make decisions based on empirical evidence. This technique has 3 steps, (1) data reduction, (2) presenting data, and (3) Verification (Drawing Conclusions). Result: The results of the study on the implementation of the raw material inventory accounting information system at PT. DIC Graphics Indonesia (Mojokerto Plant) have carried out the procedures as determined by the company and include: identifying each type of raw material used in the production process, recording the entry and exit of raw materials from the inventory warehouse using a computerized system and the implementation of the raw material inventory accounting system at PT. DIC Graphics Indonesia (Mojokerto Plant) has been proven to improve the company's internal control. Novelty: The study highlights the improvement in internal control through the implementation of a computerized raw material inventory accounting information system at PT. DIC Graphics Indonesia (Mojokerto Plant).
THE INFLUENCE OF FINANCIAL LITERACY, HEDONISME LIFESTYLE, AND FINANCIAL SELF EFFICACY ON FINANCIAL BEHAVIOR Suryanti; Abidin, Fityan Izza Noor
International Journal of Business, Law and Political Science Vol. 2 No. 12 (2025): International Journal of Business, Law and Political Science
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v2i12.369

Abstract

Objective: This research was carried out with the aim of finding out the influence of financial literacy on financial behavior, to find out the influence of a hedonistic lifestyle on financial behavior, and to find out the influence of financial self-efficacy on financial behavior. Method: This research method uses quantitative, data collection is carried out by distributing questionnaires via Google Form, and the sampling technique used is purposive sampling. Result: The results of this research show that there is a significant influence between Financial Literacy and Financial Behavior, there is a significant influence between the Hedonistic Lifestyle and Financial Behavior, and there is a significant influence between Financial Self-Efficacy and Financial Behavior. Novelty: This study highlights the combined impact of financial literacy, hedonistic lifestyle, and financial self-efficacy on financial behavior.
INTERNET FINANCIAL REPORTING: ANALYSIS OF LITERATURE ON EVOLUTION REPORTING CORPORATIONS IN THE INDUSTRY 4.0 ERA Abidin, Fityan Izza Noor; Ningdiyah, Endra Wahyu; Hariyanto, Wiwit; Rahayu, Ruci Arizanda
International Journal of Artificial Intelligence for Digital Marketing Vol. 3 No. 1 (2026): International Journal of Artificial Intelligence for Digital Marketing
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijaifd.v3i1.447

Abstract

Objective: Study this aim to analyze systematically the development of Internet Financial Reporting (IFR), factors that influence its implementation, as well as the impact on the market company. Method: Approach Systematic Literature Review (SLR) is used with follow PRISMA 2020 guide, which includes stages of identification, screening, assessment of eligibility, and inclusion. Of the 563 articles identified, 36 studies fulfil criteria and were analyzed further. Study data extracted using framework analysis, thematic, and cluster analysis to identify patterns and relationships between the draft.  Results:  Research results show three main. First, IFR determinants include characteristics of the company (size, profitability, leverage, liquidity), governance of companies, intellectual capital, and pressure institutions that have a significant to level IFR disclosure. Second, the implementation and quality of IFR varies widely between companies and countries, influenced by infrastructure technology, capabilities, source of power, human beings, and the equipment used for the information. Third, IFR has a proven positive impact positive to mark company through improving transparency, reducing information asymmetry, and providing a reinforcement signal to investors, even though a number of studies find an impact that is not significant.  Novelty: In a way, research This conclude that IFR is an instrument strategic in increase the quality of disclosure of companies and market perception of the company. These results give contribution for academics, practitioners, and regulators in understanding IFR dynamics as well as directing further development study furthermore.
The Influence of Computer Self-Efficacy, Learning Motivation, and Knowledge of Accounting on Accounting Students Computer Anxiety in using Accounting Software: The Influence of Computer Self-Efficacy, Learning MPengaruh Computer Self-Efficacy, Motivasi Belajar, dan Pengetahuan Akuntansi Terhadap Computer Anxiety Mahasiswa Akuntansi Dalam Menggunakan Software Akuntansiotivation, and Knowledge of Accounting on Accounting Students Computer Anxiety in using Accounting Software Ayu Rahmawati; Fityan Izza Noor Abidin
Academia Open Vol. 3 (2020): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.3.2020.1196

Abstract

This research aims to find out if computer self-efficacy, learning motivation, and accounting knowledge affect the computer anxiety of accounting students in using accounting software. The method used in this research is quantitative with data collection techniques using questionnaires and done through google form media. That will be distributed to students of Muhammdiyah University Sidoarjo. Data feasibility test using validity test and reliability test, while for testing this hypothesis using data analysis tool in the form of multiple linear regression and T test. The results of this study revealed that computer self-efficacy, learning motivation, and accounting knowledge influenced the computer anxiety of accounting students in using accounting software. Keywords - Computer Anxiety, Computer Self-efficacy, Learning Motivation, Accounting knowledge Abstrak. Penelitian kali ini memiliki tujuan untuk mengetahui apakah computer self-efficacy, motivasi belajar, dan pengetahuan akuntansi berpengaruh terhadap computer anxiety mahasiswa akuntansi dalam menggunakan software akuntansi. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan teknik pengumpulan data menggunakan kuesioner dan dilakukan melalui media google form. Yang akan dibagikan kepada Mahasiswa Universitas Muhammdiyah Sidoarjo. Uji kelayakan data menggunakan uji validitas dan uji reliabilitas, sedangkan untuk pengujian hipotesis ini menggunakan alat analisis data yang berupa regresi linier berganda dan uji T. Pada penelitian ini menggunakan pengujian hipotesis dengan bantuan aplikasi software SPSS (Statistical Product and Service Solution). Hasil dari penelitian ini mengungkapkan bahwa computer self-efficacy, motivasi belajar, dan pengetahuan akuntansi berpengaruh terhadap computer anxiety mahasiswa akuntansi dalam menggunakan software akuntansi. Kata kunci - Computer Anxiety, Computer Self-efficacy, Motivasi Belajar, Pengetahuan Akuntansi
The Impact of Application of Android Mobile Application-Based Online Credit as an Effort to Accelerate Credit Disbursement: Dampak Penerapan Pemberian Kredit Online Berbasis Aplikasi Mobile Android sebagai Upaya Percepatan Pencairan Kredit Mifta Salwa; Fityan Izzah Noor Abidin
Academia Open Vol. 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.4.2021.1986

Abstract

This study aims to determine the positive and negative impacts of the application of online credit distribution based on the android mobile application as an effort to accelerate credit disbursement in the Tunaiku application. To obtain the data needed in the study, the researcher tries to obtain related data such as primary data, which is sure that the data obtained by a researcher is directly from the object. In this study, the primary data source came from the results of interviews with the Tunaiku application and the second party who was the debtor of the Tunaiku application. And secondary data, namely data obtained by a researcher indirectly from the object. In this study, the secondary data sources came from literature studies conducted by researchers. And the type of research used in this research is descriptive research with a qualitative approach. And the results of this study are the researchers found a positive impact arising from the application of online credit provision based on the Android mobile application as an effort to accelerate credit disbursement on the Tunaiku application, namely: saving time and energy, not requiring collateral for goods or other valuable documents, can be a solution for debtors who need instant funds and fast disbursement of funds, loan funds can be used for various needs, flexible ceiling amounts and tenors. And the negative impact of the application of online credit application based on the android mobile application as an effort to accelerate credit disbursement on the Tunaiku application, namely: creating a culture of debt, high interest on debt, fishing for the system to dig holes and cover holes, misuse of personal data, family or closest relatives will be disturbed.
Application of Accounting Information Systems at Zakat, Infaq, Sadaqah Institutions in an Effort to Improve Internal Control on Cash Receipts: Penerapan Sistem Informasi Akuntansi Pada Lembaga Zakat, Infaq, Shadaqah Dalam Upaya Peningkatan Pengendalian Internal Pada Penerimaan Kas Miftachul Hanifa; Fityan Izza Noor Abidin
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2532

Abstract

This study aims to determine the application of accounting information systems at zakat, infaq, shadaqah institutions in an effort to improve internal control on cash receipts at LAZISMU Sidoarjo. This research approach uses a qualitative approach with primary data sources. Data collection was obtained from the results of interviews, observations and documentation. Technical validity of data with triangulation model. The results of the study stated that the application of the accounting information system at LAZISMU, Sidoarjo Regency had used a system from the center, namely the ZISKA software which stands for (Zakat, Infaq, Shadaqah, and Humanity). The advantages of the system are more detailed. However, there are obstacles that occur such as network disturbances and to prevent the risk of data loss, data backup is carried out. To anticipate errors in recording cash receipts, cross checks and evaluations are carried out through meetings. The use of the form or document has been serially numbered printed. Transparent financial reports to the public. Cash deposits to the bank are made every day and are directly deposited on bank business days. In the element of internal control, several weaknesses were found.
Analysis of Tax Report Compliance on Salary Receipts and Incentives for Private Teachers on Ownership of NPWP: Analisis Kepatuhan Pelaporan Pajak Atas Penerimaan Gaji dan Insentif Guru Swasta Terhadap Kepemilikan NPWP Anggraini Normaria Rahayu; Fityan Izza Noor Abidin
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.2665

Abstract

Analysis of Tax Report Compliance on Salary Receipts and Incentives for Private Teachers on Ownership of Npwp, this thesis is not published. Faculty of Business, Law and Social Sciences, University of Muhammadiyah Sidoarjo. This study aims to determine the compliance of tax reporting on salary receipts and incentives for private school teachers to the ownership of a Taxpayer Identification Number (NPWP). This study uses a qualitative method. Data collection techniques by means of interviews, observation, and documentation. The data validity test used the triangulation test. The data analysis technique uses the stages of data collection, data reduction, data presentation, and drawing conclusions. The data collection technique used unstructured interviews with 4 teachers of Krian 1 Sidoarjo Vocational High School.The results of this study indicate that compliance with tax reporting on salary and incentive receipts in Krian 1 Sidoarjo Vocational High School teachers on average tax reporting compliance is at the category level, namely 25% low. In this study, the teacher has a NPWP as an administrative requirement and does not perform its obligation to report. Highlights: This study focuses on examining tax report compliance regarding salary receipts and incentives among private school teachers, specifically in Krian 1 Sidoarjo Vocational High School. The qualitative method was used, and data was collected through interviews, observation, and documentation, with data validity tested through triangulation. The findings indicate that there is a low level of tax reporting compliance among the teachers, despite having a Taxpayer Identification Number (NPWP) as an administrative requirement. Keywords: tax report compliance, salary receipts, incentives, private school teachers, NPWP.
Digital Dynamics: Nurturing Entrepreneurial Spirits in Accounting Students: Dinamika Digital: Membangkitkan Semangat Berwirausaha pada Mahasiswa Akuntansi. Rizky Nur Aziz; Fityan Izza Noor Abidin
Academia Open Vol. 9 No. 2 (2024): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.5645

Abstract

This research delves into the entrepreneurial aspirations of accounting students, exploring the impact of family environment, self-efficacy, and income expectations, with e-commerce as a moderating factor. Utilizing a sample of 66 respondents from Universitas Muhammadiyah Sidoarjo, data was gathered through questionnaires and processed using SmartPLS. The findings reveal significant positive influences: family environment, self-efficacy, and income expectations all contribute to entrepreneurial interest. Interestingly, e-commerce weakens the influence of family environment while bolstering the effect of self-efficacy on entrepreneurial intentions. Additionally, it diminishes the impact of income expectations on students' entrepreneurial pursuits. These insights provide crucial understanding for educators and policymakers, emphasizing the intricate interplay of personal, familial, and digital factors in shaping the entrepreneurial mindset among future accountants.Highlights : Interconnected Influences: Family, self-efficacy, and income expectations significantly shape entrepreneurial interests among accounting students. Digital Moderation: E-commerce acts as a moderating factor, weakening family influence while strengthening self-efficacy in entrepreneurial intentions. Educational Implications: Insights inform educators and policymakers about the complex interplay of personal, familial, and digital factors, vital for nurturing entrepreneurial mindsets in future accountants. Keywords:Entrepreneurship, Family Environment, Self-Efficacy, Income Expectations, E-Commerce
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