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All Journal Journal of Accounting Science Owner : Riset dan Jurnal Akuntansi Media Mahardhika Academia Open 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 Business, Law and Political Science

Fityan Izza Noor Abidin

Universitas Muhammadiyah Sidoarjo

Author-ID : 863964

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Other

Published : 41 Documents Claim Missing Document

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Articles

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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.

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

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

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

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).

Co-Authors Agustin, Indah Dwi 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 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 Ruci Arizanda Rahayu Sari, Reni Ratna Sarwenda Biduri SURYANTI Trisuci, Choirunnisa Mutiara Tyas, Alkifa Wahyuning Tyas, Winda Sukmaning Via, Varadila Isnada Alif Wiwit Hariyanto Wulandari, Rachma Dwi Zubaida, Refiana

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