Article Per Year (5 Year)
p-Index From 2021 - 2026
3.504
P-Index
This Author published in this journals
All Journal EL-MUHASABA Jurnal El-Riyasah : Jurnal Kepemimpinan dan Administrasi Marwah: Jurnal Perempuan, Agama dan Jender Jurnal Al-Iqtishad BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Ilmiah Wahana Akuntansi Jurnal Tabarru': Islamic Banking and Finance Journal Of Management Science (JMAS) Akurasi : Jurnal Studi Akuntansi dan Keuangan Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Trias Politika INVEST : Jurnal Inovasi Bisnis dan Akuntansi International Journal of Social Service and Research Kutubkhanah Jurnal Penelitian Sosial Keagamaan Jurnal Ekonomi dan Bisnis Jurmas Azam Insan Cendikia Jurnal Ekonomi, Manajemen Bisnis, Syariah dan Teknologi Community Service Journal Of Economic Education Jurnal Pengabdian Masyarakat ISEI Al-Manar Journal of Accountancy and Business Studies Al-Manar Journal of Economic and Social Studies Aktsar: Jurnal Akuntansi Syariah
Nasrah, Hidayati
Universitas Islam Negeri Sultan Syarif Kasim Riau
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

Published : 29 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 29 Documents
Search

 1   2   3 
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 DISCIPLINE AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE IN THE PEKANBARU CITY GOVERNMENT DURING THE COVID 19 PANDEMIC Ratna, Ikhwani; Nasrah, Hidayati
JURNAL TRIAS POLITIKA Vol 8, No 2 (2024): Oktober 2024, Jurnal Trias Politika
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/jtp.v8i2.6860

Abstract

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.
COMPARATIVE ANALYSIS OF FEMALE CONSUMER LOYALTY LEVELS IN ONLINE AND CONVENTIONAL STORES OF COSMETIC PRODUCT TYPES Ratna, Ikhwani; Nasrah, Hidayati
Marwah: Jurnal Perempuan, Agama dan Jender Vol 23, No 2 (2024): MARWAH
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/marwah.v23i2.33208

Abstract

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.
THE EFFECT OF CORPORATE POLICIES, BOOK TAX DIFFERENCES AND CARBON EMISSION DISCLOSURE ON EARNING QUALITY WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE Nasrah, Hidayati
Berkala Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v9i2.60883

Abstract

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.
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.
EDUKASI DAMPAK MEDIA SOSIAL TERHADAP KESEHATAN MENTAL REMAJA DI ERA DIGITAL Ustha, Endrianto; Nasrah, Hidayati; Nurwahidah, Ari; Damayanti, Umi Rachmah; Nuraini, Ratna
COMMUNITY SERVICE JOURNAL OF ECONOMICS EDUCATION Vol 4, No 1 (2025): Community Service Journal Of Economic Education
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/csjee.v4i1.37390

Abstract

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
IMPLEMENTATION OF ACCOUNTING STANDARDS FROM THE PERSPECTIVE OF MICRO, SMALL AND MEDIUM ENTERPRISES Nasrah, Hidayati; Ratna, Ikhwani
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 7 No 2 (2024): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2024
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v7i2.576

Abstract

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.
Tax Evasion Case Analysis by Rafael Alun Trisambodo using Theory of Planned Behavior Approach Nasrah, Hidayati
Junal Ilmu Manajemen Vol 7 No 1 (2024): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v7i1.455

Abstract

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
Computer Assisted Audit Tools and Techniques Adoption: A Systematic Literature Review Nasrah, Hidayati; Muda, Iskandar; Kesuma, Sambas Ade
International Journal of Social Service and Research Vol. 3 No. 3 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i3.301

Abstract

Computer Assisted Audit Techniques and Tools (CAATTs) are a form of innovation in the field of technology in the world of accounting, CAATTs have become fundamental in many audit methodologies. However, there is still very little information regarding these CAATTs. This research is based on increasing knowledge about the success of CAATTs, this is useful for analyzing implementation and operational problems with a broader understanding of the practices contained in internal audit departments that use CAATTs technology. Therefore, we present a systematic literature review on the factors that determine an auditee to use CAATTs technology. This research was conducted using a qualitative analysis of the things that influence an audit to use CAATTs in the auditing process based on previous studies. The findings from this study indicate that what influences an audit to use CAATTs is time efficiency, work effectiveness, auditor confidence, company partners, processing accuracy, techniques and services, purchase costs, understanding of using CAATTs, background of the audit itself, motivation to learning, performance expectations, characteristics of the audit team, support or coercion, and facilities.
Konservatisme Akuntansi Syariah pada Perusahaan Properti dan Real Estate yang Terdaftar pada ISSI Periode 2021-2022 Harkaneri; Elisa Novianty; Hidayati Nasrah; Ghali Dwi Diharja
Al-Manar Journal of Accountancy and Business Studies Vol. 2 No. 1 (2025): Al-manar Journal of Accountancy and Business Studies
Publisher : Yayasan Almanar Pujud

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is a quantitative study that aims to investigate the influence of institutional ownership, company size, financial distress, and leverage on sharia accounting conservatism in property and real estate companies listed on the ISSI for the 2021-2022 period. The study's sample consists of 51 companies, selected using a purposive sampling method. Secondary data for this research was obtained from the annual reports of these companies. Data analysis was conducted using panel data regression, which included descriptive statistical analysis, classical assumption testing, panel data regression model selection, and hypothesis testing. The findings from the panel data regression analysis indicate that financial distress positively affects sharia accounting conservatism, while leverage negatively impacts sharia accounting conservatism. Conversely, institutional ownership and company size were found to have no significant effect on sharia accounting conservatism. This study contributes to the existing literature by providing insights into the factors influencing sharia accounting conservatism in the property and real estate sector. These findings can help stakeholders, including investors, regulators, and company management, to better understand the dynamics of sharia accounting practices and make informed decisions.
Co-Authors Ari Nur Wahidah Ari Nurwahidah Ari Nurwaidah Damayanti, Umi Rachmah Elisa Novianty Fitri Hidayati Ghali Dwi Diharja Gusnel Viyati Harkaneri Ikhwani Ratna Indah Fitriyani Irdayanti Irdayanti Iskandar Muda Kesuma, Sambas Ade Muklis Muklis Muklis Nadatul Mafella Nela Resni Nugrahanti, Ar-rum Rizkiani Nur Wahidah, Ari Nuraini, Ratna Nurul Qomaria Nurwahidah, Ari Ratna, Ihkwani Suryadi, Nanda Urniyanti, Rika Ustha, Endrianto Viyati, Gusnel Wahidah, Ari Nur Yessi Nesneri Yusmelia, Annisa Zahra Raisa Putri