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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 IJMI JSCS

Fityan Izza Noor Abidin

Universitas Muhammadiyah Sidoarjo

Author-ID : 863964

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

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ANALISIS PERSEPSI AKADEMISI DAN PRAKTISI TERHADAP FRAUD SERTA PERAN WHISTLEBLOWING SEBAGAI UPAYA PENCEGAHAN DAN PENDETEKSIAN FRAUD Noor Abidin, Fityan Izza
Media Mahardhika Vol 17 No 1 (2018): September 2018
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v17i1.67

The purpose of this study was to examine more deeply how the perception of academics (professors and students) and practitioners of the accounting practices of fraud as well as the role of whistleblowing for prevention and detection of fraud. This type of research is using qualitative methods using natural setting that aims to describe the circumstances (phenomenon) that happens. The data analysis technique used is data collection, data reduction, a data display and conclusion drawing / verifying. Based on the results of research and discussion concluded that the perception of academics (professors and students) accounting and practitioners are almost entirely have to have a good understanding of fraud and whisleblowing for prevention and detection of fraud. This indicates that of University of Muhammadiyah Sidoarjo has the potential to become a whisleblower and for PT. PG Candi Baru shows that this company has the potential to further improve good governance in the public sector because with a good understanding of these conditions, the potential for the occurrence of acts of fraud will getting smaller

The Influence of Computer Self-Efficacy, Learning Motivation, 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

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 Mifta Salwa; Fityan Izzah Noor Abidin
Academia Open Vol 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

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 Miftachul Hanifa; Fityan Izza Noor Abidin
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

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.

Accounting Information System: Cash Receipts at Zakat, Infaq and Sadaqah Institutions Miftachul Hanifa; Fityan Izzah Noor Abidin
Journal of Accounting Science Vol 6 No 1 (2022): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i1.1546

The purpose of this research was to find out the application of accounting information systems at zakat, infaq, shadaqah institutions in an effort to improve internal control of cash receipts at LAZISMU Sidoarjo. In this research, the main focus is the Technology Acceptance Model (TAM), which was introduced by Davis in 1989, which is an adaptation of the Theory of Reasoned Action (TRA) which is a theory to model user acceptance of technology. This research approach used a qualitative approach with primary data sources. Data collection was obtained from interviews, observations and documentation. data validity techniques with triangulation models. The results of the study stated that the application of accounting information systems in LAZISMU Sidoarjo Regency has used a central system, namely ZISKA software stands for (Zakat, Infaq, Sadaqah, and Humanity). The advantages of the system are more detailed. However, there are obstacles that occur such as network disruptions and to prevent the risk of data loss data backup is performed. To anticipate any recording errors on cash receipts, cross-checks and evaluation are conducted through meetings. The use of forms or documents has been numbered printed. Transparent financial statements to the public. Cash deposits to the bank are done every day and directly deposited on bank working days. There are some weaknesses in the internal control element.

Analisis Auditor Internal sebagai Whistleblower Internal pada Instansi Sektor Publik dan Swasta Dina Dwi Oktavia Rini; Fityan Izza Noor Abidin; Noor Fatimah Mediawati
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.301

Tujuan penelitian ini (1) untuk menganalisis peran auditor internal pada organisasi sektor publik, (2) untuk menganalisis peran auditor internal pada organisasi sektor swasta, (3) untuk menganalisis peran auditor sebagai whistleblower internal pada organisasi sektor publik, (4) untuk menganalisis peran auditor sebagai whistleblower internal pada organisasi sektor swasta.Penelitian ini akan menggunakan metode kualitatif, dengan menyasar manajer middle dan lower level dari organisasi sektor swasta, meliputi: supervisor, kepala bagian, manajer, dan dari pemerintah daerah yaitu pejabat setingkat kepala, kepala bagian/bidang/subdinas dan kepala subbagian/subbidang/ seksi dari badan, dinas dan kantor pada Pemerintah Daerah Kabupaten Sidoarjo. Hasil yang diharapkan pada penelitian ini adalah auditor internal dapat menjadi whistleblower bagi organisasi baik pada sektor pablik maupun sektor swasta. Target luaran penelitian ini adalah artikel yang publikasi di jurnal ilmiah nasional terakreditasi.

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 Choirunnisa Mutiara Trisuci; Fityan Izza Noor Abidin
Indonesian Journal of Law and Economics Review Vol 16 (2022): August
Publisher : Universitas Muhammadiyah Sidoarjo

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 Refiana Zubaida; Fityan Izza Noor Abidin
Indonesian Journal of Law and Economics Review Vol 15 (2022): May
Publisher : Universitas Muhammadiyah Sidoarjo

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 Aisyah Quinta Evelina; Fityan Izza Noor Abidin
Indonesian Journal of Law and Economics Review Vol 17 (2022): November
Publisher : Universitas Muhammadiyah Sidoarjo

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.

Analysis of Tax Report Compliance on Salary Receipts and Incentives for Private Teachers on Ownership of NPWP Anggraini Normaria Rahayu; Fityan Izza Noor Abidin
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

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.

Co-Authors Aisyah Quinta Evelina Akhmad Mulyadi Alshaf Pebrianggara Anggraini Normaria Rahayu Anis Milasari Ayu Rahmawati Choirunnisa Mutiara Trisuci Dewi Komala Sari Dina Dwi Oktavia Rini Hanun Rahmadani Iranda Qiro’atul Aini Rachman Mifta Salwa Miftachul Hanifa Miftachul Hanifa Miftahul Huda Muhammad Tegar Hidayatullah Noor Fatimah Mediawati Rachma Dwi Wulandari Refiana Zubaida Rizki Yudha Pratama Rizky Nur Aziz Ruci Arizanda Rahayu Ruci Arizanda Rahayu Sarwenda Biduri Sri Enggar Puji Handayani Winda Sukmaning Tyas Wiwit Hariyanto

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