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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION JURNAL PENDIDIKAN TAMBUSAI Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Didaktik : Jurnal Ilmiah PGSD STKIP Subang Al-Sharf: Jurnal Ekonomi Islam Jurnal Ekonomi Syariah dan Bisnis Jurnal Riset Ekonomi Syariah ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Journal of Artificial Intelligence and Digital Business Krigan: Journal of Management and Sharia Business Journal of Visionary Sharia Economy (JOVISHE) NETIZEN (JOURNAL OF SOCIETY AND BUSSINESS)
Santi Deswita
Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences

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Pengaruh Literasi Keuangan Syariah terhadap Minat Investasi Mahasiswa di Lembaga Keuangan Syariah (SK: Mahasiswa Perbankan Syariah Angkatan 2022-2023 UIN SMDD Bukittinggi) Hsb, Arnida Ramayani; Deswita, Santi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.8252

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan syariah terhadap minat investasi mahasiswa di lembaga keuangan syariah. Penelitian dilatarbelakangi oleh pentingnya pemahaman mahasiswa Perbankan Syariah terhadap konsep dan prinsip keuangan syariah sebagai faktor yang dapat mendorong minat berinvestasi sesuai dengan nilai-nilai Islam. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan survei dan termasuk dalam kategori explanatory research, yaitu penelitian yang bertujuan untuk menjelaskan hubungan antara variabel literasi keuangan syariah dan minat investasi. Data primer diperoleh melalui penyebaran kuesioner kepada mahasiswa Jurusan Perbankan Syariah angkatan 2022–2023 UIN Bukittinggi. Populasi penelitian berjumlah 523 mahasiswa, dengan jumlah sampel sebanyak 84 responden yang ditentukan menggunakan rumus Slovin. Teknik analisis data menggunakan regresi linear sederhana dengan bantuan IBM SPSS Statistics versi 26. Hasil penelitian menunjukkan bahwa variabel literasi keuangan syariah berpengaruh positif dan signifikan terhadap minat investasi mahasiswa. Hal ini dibuktikan melalui uji regresi linear sederhana dengan persamaan Y=1,948+0,975X, yang menunjukkan bahwa setiap peningkatan satu satuan literasi keuangan syariah akan meningkatkan minat investasi sebesar 0,975. Berdasarkan uji t diperoleh nilai thitung sebesar 14,947 lebih besar dari ttabel 1,663 dengan nilai signifikansi 0,000 < 0,05, sehingga H0 ditolak dan Ha diterima. Nilai koefisien determinasi (R2) sebesar 0,732 menunjukkan bahwa literasi keuangan syariah berkontribusi sebesar 73,2% terhadap minat investasi mahasiswa di lembaga keuangan syariah, sedangkan sisanya 26,8% dipengaruhi oleh faktor di luar model penelitian.
ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO. 14 DALAM METODE PENCATATAN DAN PENILAIAN PERSEDIAAN BARANG DAGANG(Studi Kasus: Toko Sabang Merauke Mart Ampek Angkek) Divira Rintacha; Santi Deswita; Tartila Devy; Novera Martilova
NETIZEN: JOURNAL OF SOCIETY AND BUSSINESS Vol. 2 No. 3 (2026): NETIZEN: JOURNAL OF SOCIETY AND BUSSINESS
Publisher : CV. ADIBA AISHA AMIRA

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

Abstract

Accurate inventory recording and valuation plays a crucial role in the preparation of financial statements, as errors at this stage can affect the calculation of cost of goods sold, profit, and the value of current assets presented in the balance sheet. Accurate inventory information is crucial for both internal and external stakeholders in the economic decision-making process. Therefore, Financial Accounting Standards (PSAK) No. 14 serves as a reference to ensure that all inventory recording, measurement, and reporting activities are carried out consistently, transparently, and verifiably. This study uses a descriptive qualitative approach with data collection techniques including interviews, observations, and field documentation at Sabang Marauke Mart. The analysis stages include data reduction, presentation of results, and drawing conclusions to obtain a true picture of the application of Public Sector Accounting Standards (PSAK) No. 14 in the company's inventory accounting system. The results show that Sabang Marauke Mart uses the periodic (physical) recording method and the FIFO (first-in, first-out) valuation method. Although this implementation is in accordance with PSAK No. 14 guidelines, its effectiveness is not optimal, because the recording process is still done manually and has not been digitally integrated. The lack of human resources with in-depth knowledge of accounting standards is also a factor inhibiting the optimization of the implementation of this system.
Pengaruh Pengungkapan Key Audit Matters dan Opini Audit terhadap Audit Report Lag pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Tahun 2022-2024 Nurfarizki, Sarah; Deswita, Santi
Jurnal Pendidikan Tambusai Vol. 10 No. 1 (2026)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v10i1.37305

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya ketepatan waktu penerbitan laporan audit dalam menjaga relevansi informasi keuangan bagi para pengguna laporan keuangan. Audit report lag merupakan rentang waktu antara tanggal akhir tahun buku perusahaan dengan tanggal penerbitan laporan audit independen. Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan key audit matters dan opini audit terhadap audit report lag. Pengungkapan key audit matters diduga dapat mempengaruhi lamanya proses audit karena mencerminkan area audit yang memiliki tingkat risiko dan kompleksitas yang lebih tinggi, sementara opini audit mencerminkan kesimpulan auditor atas kewajaran penyajian laporan keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi linier berganda. Sampel penelitian diperoleh menggunakan teknik purposive sampling terhadap perusahaan yang memenuhi kriteria tertentu selama periode pengamatan. Data yang digunakan merupakan data sekunder yang bersumber dari laporan keuangan dan laporan auditor independen yang dipublikasikan. Hasil penelitian ini menunjukkan bahwa key audit matters berpengaruh positif dan signifikan terhadap audit report lag, yang mengindikasikan bahwa semakin banyak key audit matters yang diungkapkan, semakin lama waktu yang dibutuhkan auditor untuk menyelesaikan audit. Selain itu, opini audit juga berpengaruh positif dan signifikan terhadap audit report lag, di mana perusahaan yang memperoleh opini selain wajar tanpa pengecualian cenderung mengalami keterlambatan penerbitan laporan audit. Secara simultan, key audit matters dan opini audit berpengaruh signifikan terhadap audit report lag.
Analisis Persepsi dan Minat Menabung Mahasiswa Pada Bank Syariah di Kota Bukittinggi Utami, Dinda Putri; Deswita, Santi
Jurnal Pendidikan Tambusai Vol. 10 No. 2 (2026): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v10i2.38312

Abstract

Perkembangan perbankan syariah di Indonesia memiliki potensi besar, namun minat menabung mahasiswa sebagai calon nasabah masih belum optimal. Penelitian ini bertujuan menganalisis persepsi dan minat menabung mahasiswa terhadap bank syariah di Kota Bukittinggi, khususnya terkait pemahaman konsep, prinsip operasional, akad, produk, dan faktor yang memengaruhi minat menabung. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik wawancara, kuesioner, dan dokumentasi pada mahasiswa dari beberapa perguruan tinggi. Hasil penelitian menunjukkan bahwa mahasiswa umumnya memahami bank syariah sebagai lembaga keuangan yang sesuai prinsip Islam, seperti larangan riba dan sistem bagi hasil. Namun, pemahaman terhadap mekanisme operasional dan akad masih belum mendalam. Hal ini membuat minat menabung mahasiswa bersifat positif tetapi belum terealisasi secara optimal. Oleh karena itu, diperlukan peningkatan literasi keuangan syariah, kualitas layanan, dan akses perbankan syariah untuk mendorong peningkatan minat menabung mahasiswa.
Penerapan Prinsip-Prinsip Ekonomi Islam dalam Promosi Produk Hijab untuk Meningkatkan Penjualan pada Toko Annisa Kerudung (Studi Kasus: Pasar Aur Bukittinggi) Dzaky Alfajri; Santi Deswita
ARZUSIN Vol 6 No 3 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i3.9708

Abstract

Although the application of Islamic economic principles in the promotion strategy of hijab products has received attention in several studies, research that specifically discusses the implementation of sharia values such as shiddiq, amanah, justice, and openness in promotional practices in microenterprises remains limited. This study aims to analyze the application of Islamic economic principles in promotional strategies and their relationship with increased sales at Toko Annisa Kerudung in Pasar Aur Bukittinggi. This study employed a qualitative approach with a case study design, involving informants consisting of the store owner and employees selected through a purposive sampling technique. Data were collected through semi-structured interviews, observation, and documentation, and were then analyzed using thematic analysis techniques through the stages of data reduction, data display, and conclusion drawing. The findings showed that the promotional strategy implemented included the promotion mix in the form of advertising, sales promotion, personal selling, direct marketing, and public relations. The application of Islamic economic principles has been carried out in several aspects, particularly through the delivery of honest and transparent product information to consumers. However, the implementation of these values has not been fully optimal because promotional approaches oriented toward hard selling are still found and have not fully integrated educational values in Muslim women’s dress. In addition, sales data fluctuating from year to year indicate that promotional effectiveness is determined not only by the intensity of promotional activities, but also by the quality of the values conveyed in marketing communication. These findings contribute to the development of sharia marketing theory by strengthening the integration between the promotion mix concept and Islamic economic principles and broadening understanding of the importance of the ethical dimension in marketing activities. The conclusion of this study confirms that the consistent application of the values of honesty, amanah, and justice in promotional strategies is important for increasing consumer trust and loyalty in the context of Muslim fashion businesses. The implications of this study include theoretical contributions to the enrichment of the value-based sharia marketing literature and practical implications for microenterprise actors in designing promotional strategies that are more effective, ethical, and sustainable.
Analisis Strategi Diferensiasi Produk Haji dan Umrah dalam Menghadapi Persaingan Bisnis pada PT. Bimalyndo Hajar Aswad Cabang Bukittinggi Weni Eka Putri; Santi Deswita
ARZUSIN Vol 6 No 3 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i3.9724

Abstract

Although product differentiation strategies in the Hajj and Umrah travel industry have received attention in several studies, research that specifically discusses the limited variety of products in affecting the competitiveness of travel agencies at the local level remains limited. This study aims to analyze the product differentiation strategy for Hajj and Umrah services in facing business competition at PT Bimalyndo Hajar Aswad Bukittinggi Branch. This study employed a qualitative approach with a case study design, involving informants consisting of the branch manager, employees, and pilgrims selected through a purposive sampling technique. Data were collected through in-depth interviews, observation, and documentation, and were then analyzed using an interactive data analysis technique through the stages of data reduction, data display, and conclusion drawing. The findings showed that the company had implemented a differentiation strategy based on service quality, such as assured facilities, worship comfort, the use of local muthawif, and a more meaningful travel experience. However, the limited variety of products became the main factor hindering competitiveness and contributed to the decline in the number of pilgrims. These findings contribute to the development of differentiation theory by emphasizing the importance of integrating service quality and product innovation in the religious services industry. The conclusion of this study emphasizes the importance of developing product variety and strengthening marketing communication strategies to enhance the company’s competitiveness. The implications of this study include theoretical contributions to enriching the sharia marketing literature as well as practical implications for actors in the Hajj and Umrah industry in designing more effective differentiation strategies, while also opening opportunities for further research related to digital marketing strategies and service innovation based on pilgrims’ needs.
Analisis Strategi Pemasaran Pada Usaha Industri Rumahan Tahu Kasdi di Nagari Limbanang Kecamatan Suliki Kabupaten Limapuluh Kota dengan Perspektif Bisnis Syariah Tri Diva Indryani; Santi Deswita
Jurnal Pendidikan Tambusai Vol. 10 No. 2 (2026): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v10i2.39004

Abstract

Penelitian ini bertujuan untuk menganalisis strategi pemasaran yang diterapkan oleh industri rumahan tahu Kasdi di Nagari Limbanang, Kecamatan Suliki, Kabupaten Lima Puluh Kota, dengan pendekatan bisnis syariah. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dokumentasi, dan studi pustaka. Analisis SWOT digunakan untuk mengidentifikasi kekuatan, kelemahan, peluang, dan ancaman dalam pemasaran produk tahu. Hasil penelitian menunjukkan bahwa kekuatan utama industri ini adalah kualitas produk yang terjamin, harga yang terjangkau, serta lokasi yang strategis. Namun, kelemahan yang dihadapi meliputi keterbatasan variasi produk, promosi yang belum maksimal, dan ketidakstabilan harga bahan baku. Peluang yang dapat dimanfaatkan yaitu tingginya konsumsi tahu oleh masyarakat, kebiasaan belanja yang tinggi, serta potensi promosi melalui media sosial. Sementara itu, ancaman datang dari kenaikan harga kedelai, persaingan lokal, dan teknologi modern yang digunakan oleh pesaing. Dalam perspektif syariah, pentingnya sertifikasi halal juga menjadi sorotan utama agar produk dapat diterima pasar yang lebih luas. Upaya peningkatan pemasaran dapat dilakukan melalui inovasi produk, perluasan saluran distribusi digital, dan pengelolaan limbah yang lebih baik. Dengan strategi pemasaran yang terarah dan sesuai nilai-nilai syariah, industri tahu Kasdi memiliki potensi untuk tumbuh secara berkelanjutan sekaligus memberdayakan ekonomi lokal.
Analisis Penerapan Pariwisata Berbasis Masyarakat Dengan Aspek Ekonomi, Aspek Lingkungan Dan Aspek Budaya Di Destinasi Lembah Harau Salsabila; Santi Deswita
JOVISHE : Journal of Visionary Sharia Economy Vol. 5 No. 01 (2026): Edition June 2026
Publisher : Yayasan Lembaga Studi Makwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57255/jovishe.v5i01.1812

Abstract

Penelitian ini dilakukan untuk menilai implementasi konsep Community Based Tourism (PTM) di destinasi wisata Lembah Harau dari perspektif ekonomi, lingkungan, dan budaya, menggunakan indikator PT yang diusulkan oleh Suansri. Penelitian ini menggunakan teknik kualitatif deskriptif, bertujuan untuk mendapatkan gambaran mendalam tentang praktik pariwisata berbasis komunitas yang berkembang di daerah tersebut. Pengumpulan data dilakukan melalui wawancara mendalam dengan para pemangku kepentingan, observasi langsung di lokasi penelitian, dan peninjauan materi pendukung yang relevan. Informan penelitian meliputi pengelola homestay, pengusaha pariwisata lokal, pemimpin masyarakat, pengelola destinasi wisata, dan perwakilan pemerintah daerah yang terlibat dalam pengelolaan pariwisata di Lembah Harau. Hasil penelitian menunjukkan bahwa masyarakat setempat telah berperan aktif dalam banyak kegiatan pariwisata, khususnya dalam pengelolaan homestay, perusahaan kuliner, dan layanan pendukung pariwisata, yang berdampak langsung pada peningkatan pendapatan masyarakat. Meskipun demikian, manfaat ekonomi yang dihasilkan belum terdistribusi secara merata karena adanya perbedaan akses terhadap permodalan dan kemampuan pengelolaan usaha. Dari sisi lingkungan, kesadaran masyarakat terhadap upaya pelestarian kawasan wisata mulai tumbuh, namun belum didukung oleh kebijakan dan sistem pengelolaan lingkungan yang terencana dengan baik. Sementara itu, pada aspek budaya, nilai-nilai budaya Minangkabau masih dipertahankan dalam kehidupan sosial masyarakat, tetapi pemanfaatannya sebagai bagian dari daya tarik pariwisata belum dilakukan secara optimal. Secara keseluruhan, penelitian ini menyimpulkan bahwa penerapan CBT di Destinasi Wisata Lembah Harau telah berlangsung, tetapi implementasinya masih belum menyeluruh dan memerlukan penguatan pada berbagai aspek pendukung.
Pengaruh Profitabilitas, Aktivitas, dan Arus Kas Operasi terhadap Financial Distress pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2024 Inka Bunga Hasanah; Santi Deswita
ARZUSIN Vol 6 No 5 (2026): ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i5.11329

Abstract

Although financial distress among technology-sector companies has been widely studied as an early indicator of potential bankruptcy, research specifically analyzing the effects of profitability, activity, and operating cash flow on financial distress among technology-sector companies listed on the Bursa Efek Indonesia (BEI) during the 2020–2024 period remains limited. This study aims to analyze the effects of profitability, activity, and operating cash flow on financial distress. This study employed a quantitative approach with a causal design and utilized secondary data in the form of companies’ annual financial statements. The sample was determined through purposive sampling based on specific criteria for technology-sector companies listed on the BEI during the 2020–2024 period. Data were collected using the documentation method and analyzed through multiple linear regression with the assistance of IBM SPSS, including descriptive statistics, classical assumption tests, partial tests (t-test), simultaneous tests (F-test), and the coefficient of determination (R²). The results showed that profitability, activity, and operating cash flow played a role in explaining companies’ financial distress conditions. Companies with low profitability, declining asset-use effectiveness, and weak operating cash flow tended to have a higher risk of financial distress. These findings strengthen the application of agency theory and signaling theory in explaining the relationship between financial performance and potential financial difficulties. This study contributes to the development of financial distress prediction research and provides practical implications for company management, investors, and creditors in detecting potential financial difficulties as a basis for decision-making. Future studies are recommended to expand the research objects, observation periods, and variables to obtain more comprehensive results.
Analisis Penerapan Strategi Promosi Menggunakan Media Sosial untuk Meningkatkan Minat Beli Konsumen pada Produk Olahan Rinuak di Jorong Bancah (Studi Kasus: UMKM Tapian Maninjau) Muhamad Choirul Yahya; Santi Deswita
ARZUSIN Vol 6 No 5 (2026): ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i5.11421

Abstract

Although promotional strategies through social media have been widely studied in digital marketing, research specifically analyzing their implementation in local product-based micro, small, and medium enterprises (MSMEs) to increase consumer purchase intention remains limited. This study aims to analyze the implementation of promotional strategies through social media in increasing consumer purchase intention at Tapian Maninjau MSME. This study employed a qualitative approach with a case study design. The research informants consisted of the MSME owner, consumers, and supporting informants selected through purposive sampling. Data were collected through semi-structured interviews, observation, and documentation and were subsequently analyzed using the interactive analysis model of Miles, Huberman, and Saldaña, which includes data condensation, data display, and conclusion drawing and verification. The results showed that Facebook and WhatsApp had been utilized as promotional and communication channels with consumers, thereby facilitating the dissemination of product information and expanding marketing reach. However, the implementation of these strategies was not yet optimal because promotional activities remained limited to simple posts, were not supported by content planning and promotional evaluation, and had not maximized the use of various digital platforms. In addition to social media promotion, product quality, taste, packaging, and customer recommendations also influenced consumer purchase intention. These findings strengthen the application of the concepts of the marketing mix, social media marketing, and purchase intention in the context of local product-based MSMEs. This study emphasizes that optimizing social media promotion requires improved digital literacy, content planning, periodic evaluation, and platform diversification to strengthen consumer purchase intention and MSME competitiveness in the digital era.
Co-Authors A.F. Nst, Ledia Anisah, Ariyun Awaluddin, Habibatur Ridhah Baginda Parsaulian Divira Rintacha Dzaky Alfajri Faisal Hidayat Geby Sintia Dwi Gina Havieza Elmizan Himmatul Khairi Hsb, Arnida Ramayani Inka Bunga Hasanah Khairi, Himmatul Merifiani, Yolanda Miftahurrahmah Muhamad Choirul Yahya Muhammad Rais Muhammad Rais Muhammad Rais Mulyana, Cahya Agung Novera Martilova Nurani, Khadijah Nurfarizki, Sarah Putra, Indika Juang Rahayu, Musri Putri Rini Silfianti Rusyaida, Rusyaida Salsabila Sukandar, Ardevi susanti, septria Syafira rahmi Tartila Devy Tri Diva Indryani Uqwatul Alma Wizja Utami, Dinda Putri Weni Eka Putri ZUWARDI, ZUWARDI