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All Journal Jurnal Ushuluddin Jurnal Ilmiah Ekonomi dan Bisnis Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Tabarru': Islamic Banking and Finance Syarikat : Jurnal Rumpun Ekonomi Syariah Menara Ilmu JURNAL PUNDI Jurnal Akuntansi Kompetif Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Minhaj: Jurnal Ilmu Syariah ARSY : Jurnal Aplikasi Riset kepada Masyarakat INVEST : Jurnal Inovasi Bisnis dan Akuntansi International Journal of Trends in Accounting Research Jurnal Akuntansi dan Keuangan Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Ummul Qura : Jurnal Ilmiah Institut Pesantren Sunan Drajat (INSUD) Lamongan Indonesian Research Journal on Education International Journal of Trends in Accounting Research Jurmas Azam Insan Cendikia Jurnal Ekonomi, Manajemen Bisnis, Syariah dan Teknologi PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Socius: Social Sciences Research Journal Community Service Journal Of Economic Education BATIK: Jurnal Pengembangan dan Pengabdian Masyarakat Multikultural Journal of Halal Industry Studies Journal of Islamic Finance and Accounting Research International Journal of Information System and Innovation Management Research in Accounting Journal Jurnal Studi Islam Indonesia (JSII) Aktsar: Jurnal Akuntansi Syariah
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From Islamism To Radicalism; Shifting Of Religious Understanding Movement Post-Reformation In Indonesia Rahmah, Sitti; Museliza, Virna; Suryadi, Nanda; Malek, Jalaluddin Abdul
Jurnal Ushuluddin Vol 32, No 2 (2024): July - December
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jush.v32i2.31872

Abstract

The history of Islam in Indonesia is often referred to as peaceful, friendly, and tolerant Islam. However, after the reformation in Indonesia, the Muslim community in this country experienced a shift in religious understanding that was quite serious to understand. Therefore, the important purpose of this article is to map the movement of religious understanding in Indonesia. This article is the result of library research, with a qualitative and philosophical approach. Data was obtained through reading various books, journals, and others related to the shift in religious understanding of Muslims in Indonesia. The data analysis technique in this study uses a three-step analysis procedure, namely: Data Reduction, Data Presentation, and Conclusion Drawing. The results of the study indicate that there has been a shift in the religious movement of Muslims in Indonesia towards Islamism, which is characterized by a strong desire to establish an Islamic caliphate or Islamic dawlah; enforcement of Islamic law; and jihad by fighting against infidels. This issue was then driven by the Islamic social movement both in society and in the world of education
The Influence of Institutional Ownership, Corporate Risk, Board of Commissioners Independence, Company Size and Profitability on Audit Fees Viyati, Gusnel; Nasrah, Hidayati; Suryadi, Nanda
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 2 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v5i2.916

Abstract

This study aims to determine This study aims to determine the the influence of Institutional Ownership, Corporate Risk, Board of Commissioners Independence, Company Size, and Profitability on Audit Fees in BUMN listed on the IDX for the 2021-2022 period. The sampling technique used wan purposive sampling with a total sample of 27 sample with a 2-years research period. The data analysis method uses panel data regression analysis through the Eviews 12 application. The result of this study indicates the variable of institusional ownership, independence of the board of commissioners and profitability does not have an effect on audit fees. While, firm risk, company size has an effect on audit fees.
The Influence of Competency, Auditor Independence, Objectivity on Audit Quality with Auditor Ethics as a Moderation Variable Insani, Yayang Nur; Suryadi, Nanda
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 2 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v5i2.917

Abstract

The purpose of this research is to test hypotheses and produce evidence regarding the influence of Competence, Auditor Independence, Objectivity on Audit Quality with Auditor Ethics as a Moderating Variable for Studies in Pekanbaru City KAP. This research uses primary data, namely distributing questionnaires to all auditors in KAP Pekanbaru city, Competence, Auditor Independence, Objectivity. The sampling used in this research was the purposive sampling method. The number of auditors sampled in this study was 77 respondents. The analytical method used to test the hypothesis is Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with the SmartPLS 4.0 analysis tool. The results of this research show that Objectivity on audit quality has a positive effect and auditor independence moderates auditor ethics and has a positive and significant effect on audit quality, but Competence and Independence have a negative and insignificant effect on audit quality.
Firm Value Mediates The Influence of Profitability, Firm Size and Sales Growth on Financial Distress Asmi, Rahmawati; Suryadi, Nanda; Zerrin, Zerrin
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 2 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v5i2.919

Abstract

This study aims to determine the direct influence of profitability, company size, sales growth on financial distress, in addition to determining the indirect influence of profitability, company size and sales growth on financial distress through company value. This type of research is quantitative with a sample used by 220 companies from a population of 84 food and beverage subsector companies listed on the IDX in 2018-2022. This study uses secondary data published by the Indonesia Stock Exchange. Data analysis was carried out with a quantitative approach using the SmartPLS model version 3.0 The results of this study show that: Profitability has a positive and insignificant effect on Financial distress, profitability affects company value, Company Size does not affect financial distress, company size affects company value, sales growth does not affect financial distress, sales growth does not affect value company, Company value affects financial distress, Company value is unable to mediate the relationship of profitability to financial distress, Company value is unable to mediate the relationship of company size to financial distress, Company value is unable to mediate the relationship of sales growth to financial distress. 
The Impact of Corporate Social Responsibility, Investment Opportunity Set, and Capital Structure on Firm Value: The Role of Good Corporate Governance as a Moderating Variable Zahra, Tiara Aulia; Suryadi, Nanda; Deli, Mazzlida Mat; Utariani, Ni Ketut Raka
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 2 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v5i2.920

Abstract

This study was conducted with the aim of providing empirical evidence of the influence of Corporate Social Responsibility, Investment Opportunity Set, and Capital Structure on Firm Value with Good Corporate Governance as a moderating variable in SOEs listed on the IDX for the 2018-2022 period. The population of this study is state-owned companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique used is using the purpose sampling method, where samples are taken through various criteria determined by the researcher. So that the number of samples in this study amounted to 14 companies out of 24 existing companies. The hypothesis in this study is tested through the Outer Model and Inner Model with the help of SmartPLS v 3.0 software. The conclusion of this study is that Corporate Social Responsibility and Capital Structure have no effect on Firm Value, while Investment Opportunity Set has an effect on Firm Value. In addition, Good Corporate Governance is able to strengthen the relationship between Corporate Social Responsibility and Capital Structure to Firm Value, and Good Corporate Governance is unable to strengthen the relationship between Investment Opportunity Set and Firm Value
PENGARUH LITERASI KEUANGAN SYARIAH, PENGETAHUAN, KEPERCAYAAN DAN KEMUDAHAN TERHADAP MINAT MENGGUNAKAN FINANCIAL TECHNOLOGY Yusmelia, Annisa; Suryadi, Nanda; Nasrah, Hidayati
Jurnal Tabarru': Islamic Banking and Finance Vol. 7 No. 2 (2024): Jurnal Tabarru' : Islamic Banking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2024.vol7(2).17597

Abstract

Tujuan dari penelitian ini adalah untuk menguji hipotesis dan menghasilkan bukti mengenai pengaruh pengaruh literasi keuangan syariah, pengetahuan, kepercayaan, kemudahan dan resiko terhadap minat masyarakat menggunakan financial technology peer to peer lending syariah. Penelitian ini menggunakan data primer yaitu menyebarkan kuesioner kepada masyarakat yang mengetahui layanan pengaruh literasi keuangan syariah, pengetahuan, kepercayaan, kemudahan dan resiko terhadap minat masyarakat menggunakan financial technology peer to peer lending syariah. Pengambilan sampel yang digunakan dalam penelitian ini yaitu dengan metode accidental sampling. Jumlah masyarakat yang menjadi sampel pada penelitian ini adalah 160 responden. Metode analisis yang digunakan untuk menguji hipotesis adalah Struktural Equation Modelling (SEM) berbasis Partial Least Square (PLS) dengan alat analisis SmartPLS 3.0. Hasil penelitian ini menunjukkan bahwa pengetahuan dan kepercayaan berpengaruh positif dan signifikan terhadap minat masyarakat, tetapi literasi keuangan syariah, kemudahan dan resiko berpengaruh negatif dan tidak signifikan terhadap minat masyarakat.
NON PERFORMING FINANCIAL (NPF) MEMODERASI PEMBIAYAAN MUDHARABAH DAN MUSYARAKAH TERHADAP PROFITABILITAS SURYADI, NANDA; YUSNELLY, ARIE; NURAINI, RATNA; GUSTINA, IRA
JURNAL AKUNTANSI DAN KEUANGAN Vol 13 No 2 (2024): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v13i2.3856

Abstract

The purpose of this study is to test the hypothesis and generate evidence regarding the effect of Mudharabah, Musyarakah contract financing on profitability with Non-Performing financing (NPF) as a moderating variable at Islamic People's Financing Banks (BPRS) in 2021-2023. This study uses secondary data, namely the BPRS financial statements published in the Financial Services Authority (OJK) which determine the effect of Mudharabah, Musyarakah and Murabahah contract financing on profitability with Non-Performing financing (NPF) as a moderating variable at the Islamic People's Financing Bank (BPRS) in 2021-2023. The sampling used in this study was purposive sampling method. The number of BPRS sampled in this study was 29 banks. The analysis method used to test the hypothesis is Eviews 12. The results of this study indicate that Mudharabah Financing has a negative and insignificant effect on Profitability, but Musyarakah Financing has a positive and significant effect on Profitability.
Halal Label and Purchasing Decisions in Fast Food Restaurants Identiti, Identiti; Rimet, Rimet; Suryadi, Nanda; Museliza, Virna; Deli, Mazzlida Mat
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 1 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v5i1.810

Abstract

This research explores the impact of halal certification on consumer purchasing decisions in Pekanbaru City's fast-food restaurants, emphasizing the significance of halal principles in a predominantly Muslim population. Using an explanatory research design with 30 participants, the study employs primary and secondary data sources, ensuring validity and reliability through robust measurement methods. Analyzing the results through simple linear regression, the research finds a substantial influence of halal certification on purchasing decisions, supported by a calculated t-value of 5.437. This indicates that clear halal certification significantly influences consumer choices, aligning with existing research on the importance of halal certification in the fast-food industry. Implications extend to fast-food operators in Pekanbaru, emphasizing the strategic value of obtaining and displaying halal certification. Clear certification enhances consumer trust and loyalty, providing a competitive edge in a market where halal considerations increasingly shape purchasing decisions. While the study acknowledges its focus on ready-to-eat food and considers potential external factors, future research could explore broader product categories and additional variables for a more comprehensive understanding of consumer behavior in relation to halal certification.
Trust, Income Level, Faith Level, Zakat Knowledge on The Motivation of Oil Palm Farmers to Pay Plantation Zakat Suryadi, Nanda; Rimet, Rimet; Yusnelly, Arie; Rauf, Ummu Ajirah Abdul
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 4 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i4.6358

Abstract

The purpose of this study was to determine the effect of knowledge of zakat, income level, level of faith, trust in the motivation of oil palm farmers in paying zakat from plantation yields (Case Study of Farmers in Bengkalis-Riau Regency). This research was conducted in Bengkalis Regency. This research uses the Structure Equation Model (SEM) Smart Pls by analyzing the facts that have occurred. In this study, primary data were collected using a questionnaire with the Slovin sampling method totaling 99. Respondents in this study were oil palm farmers in Bengkalis Regency. This study produced interesting findings, including knowledge of zakat has a significant effect on motivation to pay zakat, income level has a significant effect on motivation to pay zakat.
Behavioral Accounting Aspects in Profit Planning and Budgeting Sitanggang, Devi Romauli Br; Silaban, Naomi Putri Sion; Apriyanti, Pasca; Megawati, Putri; Suryadi, Nanda
Research in Accounting Journal (RAJ) Vol. 4 No. 2 (2023): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v3i2.3175

Abstract

The behavioral aspect of the budget relates to the human behavior involved when the budget is prepared and implemented. This study aims to determine the aspects that exist in profit planning and budgeting and also to find out about how it is applied to the theoretical system in behavioral accounting. In conducting this research, the writer uses a descriptive method. Descriptive research is a research method that describes the characteristics of the population or phenomenon being studied. The results of this study are that we are able to understand aspects of behavioral accounting in profit planning and budgeting.
Co-Authors Abdi Fadhlan Adel, Ichsanul Reihan Afriyeni, Afriyeni Aini, Fauqah Nuri Allyah, Nova Nur Amellia Jamil Amir Husin Anjelina, Juwita Annisa Fitri, Annisa Apriyanti, Pasca Arie Yunelly Arie Yusnellly Arie Yusnelly Arie Yusnelly Arya Arwanda Asmi, Rahmawati Astri Ayu Purwati Ayu, Kemala Ayub Rangkuti Azmi, Zul Burhan Burhan Burhan Burhan Burhan Castro, Jose Antonio Lopez Chika Chika Deli, Mazzlida Mat Desmawati Desmawati Deswarta Deswarta Dewi, Aminar Sutra DIO ARMA AL ZATMA. T Dya Septy Ayu Alfiany Ellyan Sastraningsih Endrianto Ustha Febrian Permana Fito albajili Fitri Amalia Fizari Abu Hassan Asari, Fadli Fradini Brillyandra Gulo, Willyams Putra Gustina, Ira Hafiza Putra Harahap, Raja Sakti Putra Hesti Syafitri Hidayat, Mhd. Nanang Identiti Iin Saputra Ikhwani Ratna Ilham, M. Imam Hanafi Insani, Yayang Nur Ismail Ritonga Jalaluddin Abdul Malek, Jalaluddin Abdul Jamil, Poppy Camenia JENITA JENITA Jose Antonio Lopez Castro Kemala Dewi, Kemala Khairi, Muhammad Fakhri Khairudin Khairudin Khoirudin Khoirudin Kusdiana, Yayu M Azmi M. Nur, Nuriman Maemonah, Maemonah Mahera, Rofiqo Meili Martha, Lidya Mayliza, Riri Mazzlida Mat Deli Megawati, Putri MHD. ALDO SOFYAN Mudinillah, Adam Muflihul Fadhil Muhamad Albahi Muhammad Albahi Muhammad Arif Muhammad Aris Muhammad Firmansyah Muhammad Habib Ramadhan Z Mukhlis Mukhlis Musa, Sulaiman Museliza, Virna nanang nanang Nasrah, Hidayati Norman Gisatriadi Novia Rahmawati Nuraini, Ratna Nurani, Ratna Nurhayati Nurul Dita Cahyani OKTA VIARNI, WINDY Putri Ayu Solihat Putri, Yusmila Rani Raftul Fedri Rahayu, Sri Wike Raja Sakti Putra Harahap Raja Sakti Putra Harahap RAJENDRA, REZA Ramadahniel Islami Ramadahniel Islami Randa Fajar Saputra Ratna Nuraini Ratna Nurani Ratna Nurani Rauf, Ummu Ajirah Abdul Renaldi Ikhsan Reni Farwitawati, Reni Rimet, Rimet Roza Linda Ryla Lidia Susanti Sabarno Dwirianto Sansitika, Desy Ria Sastraningsih, Ellyan SEPTI RAHAYU, YOLANDA Silaban, Naomi Putri Sion Sinaga, Annisa Nauli Sindi Yulianti Sismita, Nafia Sitanggang, Devi Romauli Br Siti Intan Nurdiana Wong Abdullah Siti Rahma Sitti Rahma Sitti Rahma Sitti Rahma, Sitti Sitti Rahmah Sitti Rahmah Sri Lestari Sulaiman Musa Tiara Aulia Zahra Tilovmurodov Dostonbek Furqat Ugli Ummu Ajrah Abdul Rauf Urniyanti, Rika Utariani, Ni Ketut Raka Viyati, Gusnel Wahyuningsih, Eny Yayu Kusdiana Yayu Kusdiana Yayu Kusdiana Yayu Kusdiana Yohan Fitriadi Yudi Yudi Yulyanti, Sinta Yusmelia, Annisa Yusmila Rani Putri Yusnellly, Arie Yusra Yusra Zahra, Tiara Aulia Zerrin, Zerrin Zulfadli Hamzah Zulhelmy