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Peran Kelompok Sadar Wisata (POKDARWIS) dalam Pengembangan Desa Wisata Kampung Melayu Sungai Mempura Kabupaten Siak Nadatul Mafella; Ikhwani Ratna; Ari Nurwaidah; Hidayati Nasrah
Al-Manar Journal of Economic and Social Studies Vol. 1 No. 1 (2024): Al-manar Journal of Economic and Social Studies
Publisher : Yayasan Almanar Pujud

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Research was carried out in Sungai Mempura Village, Siak Regency. The aim of research is to determine the role of the Tourism Awareness Group (Pokdarwis) in developing tourist villages in Sungai Mempura Village, Siak Regency. The type of research used is descriptive qualitative. The data collection techniques used included observation, interviews and documentation with informants, the Head of Sungai Mempura Village, the Tourism Awareness Group, the community of Sungai Mempura Village and tourists. Based on the results of research, the following results were obtained: The Kampung Melayu Sungai Mempura tourist village has a number of an attractive attraction for people with diverse potential. The natural beauty is still preserved, good natural potential and a very beautiful environment and is the center of the Greater Malay Kingdom, commitment to preserving culture is the main magnet. By referring to several indicators used in this research, namely Attraction, Accessibilities, Amenities and Ancillary Services in the development of the Kampung Melayu Sungai Mempura Tourism Village, it looks quite optimal. Inhibiting factors include suboptimal facilities and infrastructure, self-help fund allocation and limited human resources.

THE EFFECT OF SHARIA FINANCIAL LITERACY, TECHNOLOGICAL ADVANCEMENT, MINIMUM CAPITAL, INVESTMENT RISK AND MOTIVATION IN INFLUENCE INVESTMENT INTEREST IN SHARIA CAPITAL MARKET Fitriyani, Indah; Nasrah, Hidayati; Ratna, Ikhwani; Wahidah, Ari Nur
Jurnal Tabarru': Islamic Banking and Finance Vol. 8 No. 2 (2025): 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.2025.vol8(2).26889

Penelitian ini bertujuan untuk mengetahui apakah pengaruh literasi keuangan syariah, kemajuan teknologi, modal minimal, risiko investasi, dan motivasi terhadap minat investasi di pasar modal syariah studi empiris pada mahasiswa aktif jurusan S1 akuntansi Universitas Islam Negeri Sultan Syarif Kasim Riau. Penelitian ini merupakan penelitian kuantitatif dengan jumlah sampel penelitian berjumlah 261 mahasiswa. Teknik pengumpulan sampel pada penelitian ini menggunakan kriteria sempel yaitu sebagai mahasiswa aktif S1 akuntansi, terdaftar sebagai mahasiswa aktif S1 akuntansi semester 8 dan 10 dan pernah mempelajari materi terkait pasar modal. Analisis data yang digunakan menggunakan aplikasi SmartPLS Versi 4.0. Hasil penelitian ini menunjukkan bahwa literasi keuangan syariah, kemajuan teknologi dan motivasi memiliki pengaruh positif dan signifikan terhadap minat investasi di pasar modal syariah. Sedangkan modal minimal tidak ada pengaruh dan signifikan terhadap minat investasi di pasar modal syariah.

An Opportunity to Increase the Level of Zakat Funds Receipt in the Inisiatif Zakat Indonesia (IZI) Riau from the Quality of Accounting Information, Accountability, Financial Technology, and Credibility Urniyanti, Rika; Nasrah, Hidayati; Suryadi, Nanda
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 1 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i1.27614

Zakat is an important aspect that influences human economic behavior and overall economic development. The potential of zakat can be used as a means to obtain large amounts of funds which can be used to overcome community economic problems. In line with this urgency, this research aims to determine the influence of the quality of accounting information, accountability, financial technology (fintech), and credibility on the level of receipt of zakat funds at Laznas IZI Riau. Using quantitative methods, the sample was 312 muzakki. Samples were taken using the formula by Isaac and Michael. The research results showed that accountability, financial technology (fintech), and credibility have a positive and significant influence on the level of receipt of zakat funds at Laznas IZI Riau. However, the quality of accounting information did not have a positive and significant effect.

The Role of Institusional Ownership in Moderating the Effect of Executive Character, Transfer Pricing, and Sales Growth on Tax Avoidance Nurul Qomaria; Hidayati Nasrah; Ari Nur Wahidah
JUEB : Jurnal Ekonomi dan Bisnis Vol. 5 No. 2 (2026): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v5i2.3043

This study aims to examine the relationship between tax avoidance and executive character, transfer pricing, and sales growth for construction enterprises listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024, with institutional ownership serving as a moderating variable. Using purposive sampling, resulting in the selection of 11 construction companies that met the study criteria during the 2022–2024 period, for a total of 33 observations. Data handling and analysis using a moderated regression technique was carried out using Eviews 12. The results of the study reveal that executive characteristics have a significant negative effect on tax avoidance (Sig. = 0.004 < 0.05). Transfer pricing has no effect on tax avoidance (Sig. = 0.9687 > 0.05), while sales growth also has no effect on tax avoidance (Sig. = 0.1327 > 0.05). Institutional ownership moderates the effect of executive characteristics on tax avoidance (0.0270 < 0.05), but does not moderate the effects of transfer pricing (Sig = 0.9302 > 0.05) or sales growth (Sig = 0.2041 > 0.05) on tax avoidance. Tax avoidance is explained by the independent variables to the tune of 69.44%; the remaining variance is attributable to factors beyond the scope of this study.

What Drives CSR? An Examination of Slack Resources, Corporate Governance, and External Factors Zahra Raisa Putri; Hidayati Nasrah
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 17, No 2 (2026): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v17i2.36689

Purpose: This study examines the impact of slack resources, corporate governance proxied by board size and institutional ownership, growth, and media exposure on corporate social responsibility within the mining sector, a sector that frequently encounters issues related to environmental damage caused by its operational activities. Method: This study employs panel data regression analysis using Eviews 12. Through purposive sampling, 50 mining companies were selected from a population of 81 for the 2022–2024 research period. Results: The findings indicate that slack resources, board size (as a proxy for corporate governance), and media exposure positively impact corporate social responsibility. In contrast, institutional ownership (as a proxy for corporate governance) and growth show no significant relationship with it. Implications: The findings of this research can assist company management, particularly in the mining sector, in making decisions related to resource allocation. In addition, the findings can be useful in promoting corporate transparency and accountability, particularly in the mining sector, which is sensitive to social and environmental issues. Novelty: As a sector that often faces social and environmental issues, mining was selected as the new focus for this research. Furthermore, it introduces slack resources as a new variable and replaces the corporate governance variable proxy with board size and institutional ownership.

SOSIALISASI PENCEGAHAN PENYEBARAN COVID-19 PADA MAHASISWA SAAT PEMBELAJARAN TATAP MUKA TERBATAS DI FAKULTAS EKONOMI DAN ILMU SOSIAL UIN SUSKA RIAU Muklis Muklis; Hidayati Nasrah; Ikhwani Ratna; Ari Nurwahidah
Azam Insan Cendikia Vol. 2 No. 2 (2023): Jurmas Azam Insan Cendikia
Publisher : Yayasan Azam Insan Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62833/pkm.v2i2.46

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.

THE EFFECT OF SHARIA FINANCIAL LITERACY, TECHNOLOGICAL ADVANCEMENT, MINIMUM CAPITAL, INVESTMENT RISK AND MOTIVATION IN INFLUENCE INVESTMENT INTEREST IN SHARIA CAPITAL MARKET Fitriyani, Indah; Nasrah, Hidayati; Ratna, Ikhwani; Wahidah, Ari Nur
Jurnal Tabarru': Islamic Banking and Finance Vol. 8 No. 2 (2025): 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.2025.vol8(2).26889

Penelitian ini bertujuan untuk mengetahui apakah pengaruh literasi keuangan syariah, kemajuan teknologi, modal minimal, risiko investasi, dan motivasi terhadap minat investasi di pasar modal syariah studi empiris pada mahasiswa aktif jurusan S1 akuntansi Universitas Islam Negeri Sultan Syarif Kasim Riau. Penelitian ini merupakan penelitian kuantitatif dengan jumlah sampel penelitian berjumlah 261 mahasiswa. Teknik pengumpulan sampel pada penelitian ini menggunakan kriteria sempel yaitu sebagai mahasiswa aktif S1 akuntansi, terdaftar sebagai mahasiswa aktif S1 akuntansi semester 8 dan 10 dan pernah mempelajari materi terkait pasar modal. Analisis data yang digunakan menggunakan aplikasi SmartPLS Versi 4.0. Hasil penelitian ini menunjukkan bahwa literasi keuangan syariah, kemajuan teknologi dan motivasi memiliki pengaruh positif dan signifikan terhadap minat investasi di pasar modal syariah. Sedangkan modal minimal tidak ada pengaruh dan signifikan terhadap minat investasi di pasar modal syariah.

AKUNTANSI MANAJEMEN DALAM ERA DIGITAL Hidayati Nasrah
Jurnal Ekonomi Manajemen Bisnis Syariah dan Teknologi Vol. 2 No. 2 (2023): Jurnal Ekonomi, Manajemen Bisnis, Syariah dan Teknologi
Publisher : Yayasan Azam Insan Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62833/embistek.v2i2.45

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.

The Influence of Institutional Ownership, Corporate Risk, Board of Commissioners Independence, Company Size and Profitability on Audit Fees Gusnel Viyati; Hidayati Nasrah; Nanda Suryadi
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

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.

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