Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Perada: Jurnal Studi Islam Kawasan Melayu Al-Sharf: Jurnal Ekonomi Islam EMASHA: Jurnal Ekonomi, Manajemen, Akuntansi Syariah
Raja Hesti Hafriza
STAIN Sultan Abdurrahman Kepulauan Riau
Religion Economics, Econometrics & Finance Health Professions Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
MANAJEMEN ZAKAT SEBAGAI PENYEIMBANG PEREKONOMIAN UMAT Raja Hesti Hafriza; Firdaus M.H; Ahmad Chuzairi
PERADA Vol 1 No 1 (2018)
Publisher : STAIN Sultan Abdurrahman Kepulauan Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.843 KB) | DOI: 10.35961/perada.v1i1.6

Abstract

Zakah is one of the alternative solutions to reduce poverty. Besides being a pillar of Islam, zakah is able to resolve the social problems of Muslim society. The social condition of society today is still in the poverty line. So many people live with shortages. Therefore, zakah can solve the problem if it is implemented in a good management. From several related studies, the researcher tried to reconstruct some ideas that were spread. The results of this study indicates that Islamic management patterns are very different with conventional management. So that Islamic management must be a standard in the practice of zakah management carried out by zakah management organization. They should be conducted with the principles of faith, leadership, management and good administration. With Islamic management standards, zakat will be able to be collected, managed, utilized and distributed based on the conditions of Islamic law.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX M. Fajarwansyah Nur Fariz Abdillah; Raja Hesti Hafriza; Destia Dwi Putri
EMASHA: Jurnal Ekonomi, Manajemen dan Akuntansi Syariah Vol 2 No 2 (2025): EMASHA: Jurnal Ekonomi, Manajemen dan Akuntansi Syariah
Publisher : STAIN Sultan Abdurrahman Kepulauan Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35961/emasha.v2i2.2663

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) terhadap kinerja perusahaan yang terdaftar di Jakarta Islamic Index (JII) dengan Return on Equity (ROE) sebagai indikator kinerja. Variabel GCG yang digunakan meliputi jumlah dewan direksi, kualitas audit yang diukur melalui penggunaan jasa KAP Big Four, serta jumlah anggota komite audit. Penelitian menggunakan pendekatan kuantitatif dengan data cross-section dan teknik purposive sampling, sehingga diperoleh sampel sebanyak 18 perusahaan dari total 47 perusahaan yang pernah terdaftar di JII hingga 31 Desember 2023. Analisis data dilakukan melalui uji asumsi klasik dan uji hipotesis yang meliputi uji t, uji F, serta koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa baik secara parsial maupun simultan, ketiga variabel GCG tidak berpengaruh signifikan terhadap kinerja perusahaan, yang ditunjukkan oleh nilai signifikansi di atas 0,05. Selain itu, nilai R² yang sangat kecil, yaitu 0,31%, mengindikasikan bahwa sebagian besar variasi kinerja perusahaan dipengaruhi oleh faktor lain di luar variabel yang diteliti. Temuan ini mengisyaratkan bahwa penerapan GCG tidak cukup dinilai dari aspek struktural saja, melainkan perlu ditinjau dari kualitas dan efektivitas pelaksanaannya dalam praktik perusahaan.
Digitalization is More Than Just a Trend: Modernizing Financial Reporting in the Halal MSME Ecosystem of the Riau Islands Raja Hesti Hafriza; Fauziah Hanum; Triliana Triliana; Syakdatili Vanie
Al-Sharf: Jurnal Ekonomi Islam Vol 7, No 3 (2026)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v7i3.13839

Abstract

This study examines the modernization of financial reporting among MSMEs in Riau Islands Province, focusing on Ayuraskitchen, a home-based business in Batam City that has grown into a multi-outlet cake business. Using a descriptive qualitative approach, the study analyzes the gradual transition in financial reporting from manual records and Microsoft Excel templates to the Lamikro application and, ultimately, the digital accounting application Mekari Jurnal. The findings indicate that modernization occurred gradually in accordance with the growth and needs of the business and was supported by consistent record-keeping, government training and assistance, and the availability of accessible technology. The implementation of digital financial reporting improved the organization, efficiency, and accessibility of financial information, while supporting cash flow monitoring and faster business decision-making. Systematic financial records also help MSMEs prepare financing documentation and improve their bankability by providing more structured business information, although access to financing is influenced by other factors. The study recommends strengthening accounting and digital literacy, providing continuous assistance, implementing SAK EMKM, and fostering collaboration among MSMEs, local governments, financial institutions, and financial technology providers to accelerate the modernization of MSME financial reporting.
Co-Authors Ahmad Chuzairi Destia Dwi Putri Fauziah Hanum Firdaus M.H M. Fajarwansyah Nur Fariz Abdillah Syakdatili Vanie Triliana Triliana