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All Journal Jurnal Kajian Ekonomi JURNAL PENDIDIKAN TAMBUSAI JURNAL PUNDI Jurnal Pembangunan Nagari Journal of Innovation in Educational and Cultural Research INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Journal of Artificial Intelligence and Digital Business Indonesian Research Journal on Education Asian Journal of Science, Technology, Engineering, and Art IIJSE JENTERA: Jurnal Kajian Sastra
Gina Havieza Elmizan
Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi
Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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Pengaruh Agresivitas Pajak terhadap Nilai Perusahaan dengan Ukuran Perusahaan Variabel Kontrol pada Sektor Consumer Goods yang Terdaftar di BEI Tahun 2021-2024 Amri, Salma Usnaini; Elmizan, Gina Havieza
ARZUSIN Vol 6 No 4 (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.v6i4.10297

Abstract

Tax aggressiveness and firm value have received attention in various studies, yet studies specifically discussing the effect of tax aggressiveness on firm value with company size as a control variable in consumer goods sector companies during the post-COVID-19 pandemic period remain limited. This study aims to analyze the effect of tax aggressiveness on firm value with company size as a control variable in consumer goods sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This study used a quantitative approach with an explanatory research design. The research sample consisted of 76 observational data points from consumer goods sector companies selected using purposive sampling based on specific criteria. The data were obtained through documentation of companies’ annual financial reports and analyzed using multiple linear regression with the assistance of SPSS. The results show that tax aggressiveness has a positive and significant effect on firm value, with a calculated t-value of 7.102 and a significance level of 0.000 < 0.05. The regression coefficient of 0.643 indicates that an increase in tax aggressiveness is followed by an increase in firm value. Meanwhile, company size does not have a significant effect on firm value, with a significance value of 0.374 > 0.05. The Adjusted R Square value of 0.394 indicates that tax aggressiveness and company size are able to explain 39.4% of the variation in firm value. These findings contribute to the development of signalling theory and agency theory in explaining the relationship between tax aggressiveness and firm value. The conclusion of this study affirms the importance of corporate tax management strategies in increasing firm value, accompanied by effective tax supervision. The implications of this study include a theoretical contribution to enriching the tax accounting literature and practical implications for companies, investors, and the government in making decisions related to corporate tax policy.
Deiksis Waktu dan Waktu Referensial dalam Sastra Lisan Minangkabau Sheiful Yazan; Arwemi Arwemi; Gina Havieza Elmizan
JENTERA: Jurnal Kajian Sastra Vol 11, No 2 (2022): Jentera: Jurnal Kajian Sastra
Publisher : Badan Pengembangan dan Pembinaan Bahasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26499/jentera.v11i2.5204

Abstract

Minangkabau oral literature is a folk literature that tells the story of the past, when people were not familiar with the clock as a means of telling time or modern time concepts such as hours, minutes, and seconds were not used by the community. This article describes how the Minangkabau people of the past explained the deixis of time and referential time. It also explains about the concept of time or time reference and the indication of time throughout the day, duration, time reference used, and the concepts of past, present, and future time. Katopusako utterances, petatah-petitih, and oral literature, such as Tambo Minangkabau, and kaba, especially the classic one, are used as data sources. Ferdinand de Saussure's semiotic theory was used in analysis to find signified data and the meaning of the signifier of the time deixis. The research findings show that time deixis gives an indication of time, time duration,and time reference. All time deixis of Minangkabau and referential time refer to the surrounding natural conditions and human routine activities, as the Minangkabau philosophy says,“alam takambang (nature) becomes the teacher”. AbstrakSastra lisan Minangkabau adalah karya sastra rakyat yang menceritakan kisah masa lampau ketika masyarakat belum mengenal jam sebagai alat penunjuk waktu, atau konsep waktu modern seperti jam, menit, dan detik belum digunakan. Artikel ini memaparkan bagaimana masyarakat Minangkabau masa lalu menuturkan deiksis waktu dan waktu referensial, menjabarkan konsep waktu atau rujukan waktu, serta menjelaskan indikasi waktu sepanjang hari, durasi, acuan waktu yang digunakan, dan konsep waktu masa lalu, sekarang, dan masa depan.Sumber data adalah tuturan kato pusako, petatah-petitih, dan sastra lisan, seperti Tambo Minangkabau, dan kaba, khususnya kaba klasik Minangkabau. Analisis data menggunakan teori semiotik Ferdinand de Saussure untuk menemukan data petanda (signified) dan menemukan makna penanda (signifier) dari deiksis waktu. Temuan penelitian menunjukkan bahwa deiksis waktu memberikan indikasi waktu, durasi waktu, acuan waktu, dan referensi waktu. Semua deiksis waktu dan waktu refensial Minangkabau merujuk kepada kondisi alam sekitar dan kegiatan rutin manusia sebagaimana filosofi Minangkabau mengatakan alam takambang jadi guru.
Pengaruh Debt to Equity Ratio dan Sales Growth terhadap Net Profit Margin pada Perusahaan Ritel Terdaftar di ISSI Periode 2021-2025 Ihsan, Reihan Fajri; Elmizan, Gina Havieza
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.v6i5.11540

Abstract

Profitability is an important indicator for assessing a company’s financial performance and sustainability; however, studies examining the effects of the Debt to Equity Ratio (DER) and Sales Growth on the Net Profit Margin (NPM) of retail-sector companies listed on the Indonesia Sharia Stock Index (ISSI) during the 2021–2025 period remain limited. This study aimed to analyze the effects of DER and Sales Growth, both partially and simultaneously, on NPM. The study employed a quantitative approach with a causal design. The study population comprised retail-sector companies listed on the ISSI during the 2021–2025 period, while the sample consisted of 11 companies with 55 observations selected through purposive sampling. Secondary data were obtained from the companies’ annual financial statements and analyzed using panel data regression with the Fixed Effect Model (FEM) through EViews 13 software. The results showed that DER had a negative and significant effect on NPM, whereas Sales Growth had a positive and significant effect on NPM. Simultaneously, DER and Sales Growth had a significant effect on NPM. These findings provide empirical evidence for the development of Trade-Off Theory and the Theory of the Growth of the Firm in explaining the relationships among capital structure, sales growth, and corporate profitability. This study emphasizes that increasing the profitability of retail-sector companies requires prudent capital structure management and the optimization of sales growth. In practical terms, the results can serve as a consideration for management in formulating financing policies and sales strategies that support improved financial performance. Future research should consider other financial variables and expand the scope of companies and observation periods to obtain more comprehensive findings.
Analisis Faktor Konvensional & Syariah yang Melandasi Penggunaan Akuntansi Digital di UMKM Kecamatan Perhentian Raja Kabupaten Kampar Liana, Natasya Deri; Elmizan, Gina Havieza
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.v6i5.11541

Abstract

The use of digital accounting by micro, small, and medium enterprises (MSMEs) plays an important role in improving the efficiency and quality of financial management. However, studies integrating conventional factors based on the Technology Acceptance Model (TAM) with Sharia factors based on Maqashid Sharia in explaining the use of digital accounting by MSMEs remain limited. This study aimed to analyze the conventional and Sharia factors underlying the use of digital accounting by MSMEs in Perhentian Raja Subdistrict, Kampar Regency. The study employed a qualitative approach with a descriptive design and involved 13 MSME actors selected through purposive sampling, incidental sampling, and saturated sampling. Data were collected through in-depth interviews, observation, and documentation and were subsequently analyzed using thematic analysis. The results showed that most MSME actors still used manual financial recordkeeping, and only a small proportion had adopted digital accounting. The conventional factors underlying the use of digital accounting included perceived usefulness, perceived ease of use, facilitating conditions, and price value. In addition, Sharia factors, particularly the principle of hifzh al-maal in Maqashid Sharia, were also considered in the use of digital accounting, especially in relation to data security, transparency, and the protection of business assets. These findings extend the study of technology adoption by integrating the TAM and Maqashid Sharia perspectives within the context of MSME financial management. In practical terms, the results emphasize the importance of training, assistance, and the development of digital accounting applications that are easy to use, secure, and aligned with the needs of Sharia-based MSMEs by the government, MSME support institutions, and application developers.
Co-Authors Alina, Siti Amri, Salma Usnaini Anisa Talim Antoni Antoni Arwemi Arwemi Arwemi Arwemi Devy, Tartila Efendi, Mesty Asyura Efrizal Syofyan Elva Dona Era Sonita Fauzan Misra Halim Halim, Halim Idris Idris Ihsan, Reihan Fajri Khairani, Nanda Khoiriyah, Dyah Liana, Natasya Deri Mansur, Yuwarman Martin Kustati Mulyana, Cahya Agung Novera Martilova Nurani, Khadijah Parsaulian , Baginda Perrodin, David D Rahmawati, Vera Raisa, Rizka Ridhah, Habibatur Rika Widianita Salsabila, Salsabila Santi Deswita Sanya, Sanya Sheiful Yazan Sheiful Yazan Siti Asiyah Suhairi Suhairi Sukandar, Ardevi Talim, Anisa Vera Rahmawati Windari, Nala Yanti, Wiwi Yusril Yusril Zahara, Amaliya Zulhelmi, Zulhelmi Zulhemi, Zulhemi ZUWARDI, ZUWARDI