Articles
<![CDATA[The Influence of Institutional Ownership, Corporate Risk, Board of Commissioners Independence, Company Size and Profitability on Audit Fees ]]>
<![CDATA[Viyati, Gusnel]]>;
<![CDATA[Nasrah, Hidayati]]>;
<![CDATA[Suryadi, Nanda]]>
<![CDATA[ INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 2 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi ]]>
Publisher : <![CDATA[Lembaga Riset dan Inovasi Al-Matani ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55583/invest.v5i2.916
<![CDATA[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.]]>
<![CDATA[THE INFLUENCE OF DISCIPLINE AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE IN THE PEKANBARU CITY GOVERNMENT DURING THE COVID 19 PANDEMIC ]]>
<![CDATA[Ratna, Ikhwani]]>;
<![CDATA[Nasrah, Hidayati]]>
<![CDATA[ JURNAL TRIAS POLITIKA Vol 8, No 2 (2024): Oktober 2024, Jurnal Trias Politika ]]>
Publisher : <![CDATA[Universitas Riau Kepulauan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33373/jtp.v8i2.6860
<![CDATA[Since the Covid 19 widespread that hit the world at the conclusion of 2019, it has brought approximately numerous changes in all viewpoints of people's lives. Where specialists are required to proceed to be able to preserve their execution as regular but are constrained by constrained offices and space. This think about points to see the impact of teach and work motivation on worker execution within the Pekanbaru City Government amid the covid 19 widespread. This think about took 100 tests from representatives spread over the Pekanbaru City Government OPD. The survey was prepared utilizing the straight relapse strategy utilizing the SPSS application. Based on the comes about of information processing, it was found from the centrality esteem within the F test, specifically 0.000 which is littler than α = 0.05. The meaning is that it altogether appears that Work Teach, Work Inspiration together have a really genuine impact on Representative Execution in Pekanbaru City Organizations. The comes about of this ponder indicate that worker teach and representative execution at Pekanbaru City Goverment amid the covid 19 widespread are within the great category and have a noteworthy impact on representative execution at Pekanbaru City Goverment. The comes about of this consider are in understanding with the hypothesis put forward which states that work teach and inspiration have an impact on worker execution.]]>
<![CDATA[COMPARATIVE ANALYSIS OF FEMALE CONSUMER LOYALTY LEVELS IN ONLINE AND CONVENTIONAL STORES OF COSMETIC PRODUCT TYPES ]]>
<![CDATA[Ratna, Ikhwani]]>;
<![CDATA[Nasrah, Hidayati]]>
<![CDATA[ Marwah: Jurnal Perempuan, Agama dan Jender Vol 23, No 2 (2024): MARWAH ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sultan Syarif Kasim Riau ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24014/marwah.v23i2.33208
<![CDATA[Progresses in innovation have made it less demanding for individuals to carry out buying and offering exercises. Since with web innovation, individuals can make buying and offering exchanges without assembly in individual. Be that as it may, buying and offering exercises carried out through online media have an impact on client devotion. This inquire about was conducted due to see how the comparison of client dependability in online stores with ordinary stores. The inquire about was conducted by conducting interviews through surveys to clients of online stores and ordinary stores by taking a test of 100 individuals. The collected information was at that point analyzed utilizing clear strategies. Based on the comes about of the ponder, it can be concluded that client devotion in customary stores is superior than client devotion in online stores. This could be seen from the comes about of surveys disseminated to respondents where customer dependability in routine stores encompasses a higher score when compared to scores at online stores.]]>
<![CDATA[THE EFFECT OF CORPORATE POLICIES, BOOK TAX DIFFERENCES AND CARBON EMISSION DISCLOSURE ON EARNING QUALITY WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE ]]>
<![CDATA[Nasrah, Hidayati]]>
<![CDATA[ Berkala Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Berkala Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.20473/baki.v9i2.60883
<![CDATA[This research is a quantitative study which aims to find out how company policy, book tax differences and carbon emission disclosure influence earnings quality which is moderated by institutional ownership in manufacturing companies listed on the Indonesia Stock Exchange in 2022-2023. The number of companies studied in this research was 47 companies with an observation period of 2 years which resulted in a sample of 94 with a sampling method using a purposive sampling method. This research uses secondary data obtained through company financial reports accessed via the website www.idx.co.id. Data analysis uses panel data regression which consists of descriptive statistics, classical assumption tests, selection of panel data regression models, moderating regression analysis tests and hypothesis testing using the Eviews 12 program. The results of the moderating regression analysis analysis show that parsial ly the variables investment policy, dividend policy and debt policy influences earnings quality. The book tax differences and carbon emission disclosure variables have no effect on earnings quality. The variables of dividend policy and debt policy on earnings quality can be moderated by institutional ownership. Meanwhile, investment policy, book tax differences and carbon emission disclosure on earnings quality cannot be moderated by institutional ownership. The results of the coefficient of determination or the influence of the independent variables in this study on earning quality were 38%, while the remaining 62% was influenced by other variables not measured in this regression model.]]>
<![CDATA[PENGARUH LITERASI KEUANGAN SYARIAH, PENGETAHUAN, KEPERCAYAAN DAN KEMUDAHAN TERHADAP MINAT MENGGUNAKAN FINANCIAL TECHNOLOGY ]]>
<![CDATA[Yusmelia, Annisa]]>;
<![CDATA[Suryadi, Nanda]]>;
<![CDATA[Nasrah, Hidayati]]>
<![CDATA[ Jurnal Tabarru': Islamic Banking and Finance Vol. 7 No. 2 (2024): Jurnal Tabarru' : Islamic Banking and Finance ]]>
Publisher : <![CDATA[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
<![CDATA[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.]]>
<![CDATA[EDUKASI DAMPAK MEDIA SOSIAL TERHADAP KESEHATAN MENTAL REMAJA DI ERA DIGITAL ]]>
<![CDATA[Ustha, Endrianto]]>;
<![CDATA[Nasrah, Hidayati]]>;
<![CDATA[Nurwahidah, Ari]]>;
<![CDATA[Damayanti, Umi Rachmah]]>;
<![CDATA[Nuraini, Ratna]]>
<![CDATA[ COMMUNITY SERVICE JOURNAL OF ECONOMICS EDUCATION Vol 4, No 1 (2025): Community Service Journal Of Economic Education ]]>
Publisher : <![CDATA[Universitas Islam Negeri Sultan Syarif Kasim Riau ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24014/csjee.v4i1.37390
<![CDATA[Teknologi khususnya media sosial tidak dapat dipisahkan dari kehidupan masyarakat, banyak orang di sekitar kita khususnya remaja sangat bergantung pada media sosial. Menurut sebuah penelitian pada tahun 2015, lebih dari 2.000 remaja mengakses media sosial melalui ponsel mereka sebanyak 92% dari waktu mereka. Media sosial memiliki banyak pengaruh positif yang dapat kita terima, namun banyak pula pengaruh negatif yang terjadi akibat media sosial terutama pada kesehatan mental; kesehatan mental sangat penting di era saat ini karena banyak remaja yang mengalami depresi akibat bermain media sosial; banyak pula remaja yang mencoba mengakhiri hidupnya sendiri karena ejekan yang mereka dapatkan saat bermain media sosial. Remaja seharusnya dapat menjalani kehidupan mereka dengan baik tanpa harus memikirkan dampak negatif yang mereka terima akibat bermain media sosial, misalnya saja cyberbullying. Oleh karena itu, semua pemangku kepentingan perlu lebih memperhatikan kesehatan mental akibat media sosial khususnya remaja]]>
<![CDATA[IMPLEMENTATION OF ACCOUNTING STANDARDS FROM THE PERSPECTIVE OF MICRO, SMALL AND MEDIUM ENTERPRISES ]]>
<![CDATA[Nasrah, Hidayati]]>;
<![CDATA[Ratna, Ikhwani]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29303/akurasi.v7i2.576
<![CDATA[This study explores the implementation of the Financial Accounting Standard of Micro, Small, and Medium Enterprises (FAS MSMEs), focusing on gaps in the financial reporting of MSMEs and the challenges faced by MSMEs. Qualitative descriptive methods analyze reporting habits, constraints, and understanding of MSME actors towards FAS MSME. The results show that many MSME actors have not adopted this standard due to limited knowledge, human resources, and awareness of the importance of accurate reporting. These conditions hinder financial transparency and access to formal financial services. This study suggests interventions such as training programs to improve financial reporting capacity and emphasizing the importance of MSME actors' awareness of accounting practices and professional support for compliance.]]>
<![CDATA[AKUNTANSI MANAJEMEN DALAM ERA DIGITAL ]]>
<![CDATA[Nasrah, Hidayati]]>
<![CDATA[ Jurnal Ekonomi Manajemen Bisnis Syariah dan Teknologi Vol. 2 No. 2 (2023): Jurnal Ekonomi, Manajemen Bisnis, Syariah dan Teknologi ]]>
Publisher : <![CDATA[Yayasan Azam Insan Cendikia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62833/embistek.v2i2.45
<![CDATA[Pesatnya perkembangan teknologi, tantangan dan peluang dalam pengembangan akuntansi manajemen berdampingan dalam transformasi perusahaan. Untuk memaksimalkan peran akuntansi manajemen, perusahaan harus memanfaatkan teknologi. Artikel ini merupakan studi literatur yang dikumpulkan dari beberapa buku dan penelitian yang relevan. Dari literatur yang dikumpulkan dapat disimpulkan bahwa digitalisasi membawa perubahan besar dalam manajemen akuntansi dengan otomatisasi proses, peningkatan aksesibilitas data, integrasi sistem, analisis data yang lebih canggih, keamanan data yang kuat, dan tuntutan akan perkembangan keterampilan dan peran dalam profesi akuntansi. Dalam era digitalisasi, peran akuntan juga mengalami perubahan, di mana mereka perlu mengembangkan keterampilan dalam teknologi informasi.]]>
<![CDATA[SOSIALISASI PENCEGAHAN PENYEBARAN COVID-19 PADA MAHASISWA SAAT PEMBELAJARAN TATAP MUKA TERBATAS DI FAKULTAS EKONOMI DAN ILMU SOSIAL UIN SUSKA RIAU ]]>
<![CDATA[Muklis, Muklis]]>;
<![CDATA[Nasrah, Hidayati]]>;
<![CDATA[Ratna, Ikhwani]]>;
<![CDATA[Nurwahidah, Ari]]>
<![CDATA[ Azam Insan Cendikia Vol. 2 No. 2 (2023): Jurmas Azam Insan Cendikia ]]>
Publisher : <![CDATA[Yayasan Azam Insan Cendikia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.62833/pkm.v2i2.46
<![CDATA[Wabah Covid 19 telah memberikan dampak yang sangat besar pada kehidupan masyarakat. Guna mencegah penyebaran wabah covid 19 yang lebih luas, perlu dilakukukan sosialisasi kepada masyarakat tentang penyebab dan cara pencegahan wabah covid 19. Kegiatan pengabdian masyarakat dilakukan untuk memberikan edukasi kepada masyarakat khususnya mahasiswa agar dapat menerapkan gaya hidup sehat dan terhindar dari wabah covid 19. Kegiatan diikuti oleh mahasiswa semester II dan IV di tiga jurusan Fakultas ekonomi dan ilmu sosial UIN Suska Riau yang dilakukan melalui zoom meeting yang berjumlah 100 orang. Metode kegiatan dilaksanakan melalui ceramah dan demonstrasi oleh dokter spesialis paru dan dilanjutkan dengan tanya jawab. Kegiatan berjalan lancar dan diikuti secara antusias oleh peserta edukasi.]]>
<![CDATA[Tax Evasion Case Analysis by Rafael Alun Trisambodo using Theory of Planned Behavior Approach ]]>
<![CDATA[Nasrah, Hidayati]]>
<![CDATA[ Junal Ilmu Manajemen Vol 7 No 1 (2024): January: Management Science and Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35335/jmas.v7i1.455
<![CDATA[This research aims to analyze cases of tax evasion committed by Rafael Alun Trisambodo due to gaps in the tax system, using the Theory of Planned Behavior approach. The research method used is literature study, namely conducting an in-depth study of a number of articles from various sources regarding the case, which is then used to identify the problems of the case being studied. The limitation of this research is that it only uses the Theory of Planned Behavior approach, so the author suggests further research with other approaches to understand this topic in more depth. The results of the research show that using the Theory of Planned Behavior approach shows that there are problems with behavior, attitudes and behavioral control]]>
