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All Journal 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 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
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

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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

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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.
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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Abstract

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

Abstract

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.
Co-Authors Ari Nurwaidah Damayanti, Umi Rachmah Elisa Novianty Fitri Hidayati Ghali Dwi Diharja 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 Nurwahidah, Ari Ratna, Ihkwani Suryadi, Nanda Urniyanti, Rika Ustha, Endrianto Viyati, Gusnel Wahidah, Ari Nur Yessi Nesneri Yusmelia, Annisa