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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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SAP Integration Boosts Financial Transparency in Indonesia: Integrasi SAP Meningkatkan Transparansi Keuangan di Indonesia Alkifa Wahyuning Tyas; Fityan Izza Noor Abidin
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.8062

Abstract

This study evaluates the implementation of the SAP system at PT. Kimia Farma Pharmacy Sidoarjo Business Unit and its impact on financial report transparency. Using a descriptive qualitative method involving interviews, observation, and documentation, the research found that only four of nine SAP modules are used, yet the system is well-implemented. The SAP system enhances financial report transparency by meeting key transparency characteristics, thereby reducing fraud and ensuring accurate financial disclosures. This suggests that even partial SAP implementation can significantly improve financial transparency. Highlight: Limited Modules: Four of nine SAP modules are effectively utilized. Transparency Boost: SAP system enhances financial report transparency significantly. Fraud Reduction: Improved transparency reduces fraud and ensures accurate financial disclosures. Keyword: SAP system, financial transparency, qualitative analysis, Kimia Farma, financial reporting
Dampak Adopsi QRIS terhadap Pendidikan dan Pendapatan Gaya Hidup Hedonis di Indonesia Putri Irda Asri Lestari; Fityan Izza Noor Abidin
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 4 No. 1 (2024): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v4i1.1708

Abstract

Studi ini menyelidiki dampak gaya hidup hedonis, tingkat pendidikan, dan tingkat pendapatan terhadap adopsi Standar Indonesia Respons Cepat (QRIS), yang mengkonsolidasikan berbagai kode QR dari berbagai penyedia layanan pembayaran. Dengan ukuran sampel sebanyak 152 pengguna QRIS, data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linear berganda dalam SPSS V.26. Temuan menunjukkan hubungan positif dan signifikan antara gaya hidup hedonis, tingkat pendidikan, tingkat pendapatan, dan keputusan untuk menggunakan QRIS. Penelitian ini mengatasi kesenjangan dalam pemahaman faktor-faktor yang memengaruhi adopsi QRIS, menawarkan wawasan berharga bagi dunia akademis dan industri dalam membentuk strategi dan kebijakan sistem pembayaran.
Factors Influencing Fraud in Educational Institutions: The Moderating Role of Personal Integrity Noor Abidin, Fityan Izza; Biduri, Sarwenda; Gunawan, Giezka Adinia; Putri, Vanesya Ardiana
Akuntansi: Jurnal Akuntansi Integratif Vol. 12 No. 1 (2026): Volume 12 Nomor 1 April 2026
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v12i1.2459

Abstract

Purpose: The purpose of this research is to analyze the influence of a sense of financial accountability, religiosity, and morality on fraud in educational institutions, with personal integrity as a moderating variable. Previous research has shown inconsistent results regarding the influence of a sense of financial accountability, religiosity, and morality on fraud; therefore, personal integrity was used as a moderating variable because it can determine an individual’s consistency in applying moral values and honesty, thereby helping to explain the differences in previous research findings. Methodology/approach: This research uses a quantitative approach based on primary data obtained through the distribution of questionnaires to teachers, financial directors, treasurers, and school administrators at Amal Usaha Muhammadiyah Pendidikan Sepanjang, with a total of 36 respondents. Data analysis was conducted using Partial Least Squares (PLS) with the assistance of SmartPLS. Findings: The results indicate that a sense of financial accountability and religiosity have a positive and significant effect on fraud prevention. Conversely, morality does not have a significant effect on fraud. Personal integrity was found to act as a partial moderator, with only one interaction showing a significant effect. Practical implications: This research emphasizes that educational institutions need to strengthen their oversight systems and culture of accountability in order to minimize the potential for fraud within these institutions. Originality/value: This research contributes to the development of a fraud prevention model for educational institutions based on individual values by positioning personal integrity as a factor that reinforces the relationship between accountability, religiosity, and fraud in educational institutions.
The Effect of ESG Performance and Sustainability Reporting on Firm Value: Evidence from Mining Companies in Indonesia Fityan Izza Noor Abidin; Endra Wahyu Ningdiyah; Wiwit Hariyanto
International Journal on Orange Technologies Vol. 8 No. 2 (2026): International Journal on Orange Technologies (IJOT)
Publisher : Research Parks Publishing LLC

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijot.v8i2.5714

Abstract

This study aims to analyze the effect of Environmental, Social, Governance (ESG) and Sustainability Reporting on Firm Value in mining companies in Indonesia. This study uses secondary data obtained from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX), with a total sample of 39 companies. The analytical method used is multiple linear regression with the assistance of SPSS software. Prior to hypothesis testing, the data were tested using classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The dependent variable in this study is Firm Value measured using Tobin’s Q, while the independent variables consist of ESG and Sustainability Reporting. The results show that ESG has a positive and significant effect on Firm Value. This indicates that better ESG performance leads to higher firm value from investors’ perspective. In addition, Sustainability Reporting also has a positive and significant effect on Firm Value, indicating that companies that disclose sustainability reports tend to have higher firm value. Simultaneously, ESG and Sustainability Reporting have a significant effect on Firm Value. The coefficient of determination shows that ESG and Sustainability Reporting explain 84.5% of the variation in Firm Value, while the remaining is explained by other variables outside the research model.
INTERNET FINANCIAL REPORTING: ANALYSIS OF LITERATURE ON EVOLUTION REPORTING CORPORATIONS IN THE INDUSTRY 4.0 ERA Fityan Izza Noor Abidin; Endra Wahyu Ningdiyah; Wiwit Hariyanto; Ruci Arizanda Rahayu
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 Assessing the Impact of Business Risk on Financial Performance: Analysis of Capital Structure Moderation in the Indonesian Pharmaceutical Industry: Menilai Dampak Risiko Bisnis terhadap Kinerja Keuangan: Analisis Moderasi Struktur Modal pada Industri Farmasi Indonesia wiwit hariyanto; Ruci Arizanda Rahayu; Fityan Izza Noor Abidin; Endra Wahyu Ningdiyah
FISCAL: Jurnal Akuntansi dan Perpajakan Vol. 4 No. 2 (2026): JURNAL FISCAL: AKUNTANSI DAN PERPAJAKAN (IN PROGRESS)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v4i2.24680

Abstract

This study aims to analyze the effect of Business Risk on Financial Performance with Capital Structure as a moderating variable in pharmaceutical companies listed on the Indonesia Stock Exchange during the 2018–2024 period. Financial Performance was proxied by Return on Equity (ROE), Business Risk was proxied by Business Risk (BRISK), while Capital Structure was proxied by Debt to Equity Ratio (DER). This research employed a quantitative approach with a causal associative research design. The sampling technique used purposive sampling, resulting in 8 pharmaceutical companies with a total of 56 observations. Data analysis was conducted using Partial Least Square (PLS) with SmartPLS software. The results indicate that Business Risk has a positive and significant effect on Financial Performance. In addition, Capital Structure is able to moderate and strengthen the influence of Business Risk on Financial Performance. These findings imply that effective business risk management and optimal capital structure policies can improve the financial performance of pharmaceutical companies in Indonesia
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