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All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah Dan Karya Mahasiswa Akuntansi: Jurnal Riset Ilmu Akuntansi
Elva Dona
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media

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Berpengaruhkah Pendapatan Asli Daerah Dan Belanja Modal Terhadap Indeks Pembangunan Manusia? Yarsalna Faturani; Elva Dona
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.247

Abstract

The purpose of this study was to examine the effect of regional original income and capital expenditure on the human development index in the districts/cities of West Sumatra in 2016-2021. The object of this research is the district/city government of West Sumatra. The data used is secondary data taken from reports on the realization of local government revenues at the West Sumatra Central Bureau of Statistics (BPS). The type of data used is panel data. The population and sample are 19 districts/cities of West Sumatra using the total sampling technique. The results of the study show that Regional Original Income and Capital Expenditures have a significant effect on the Human Development Index.
Berpengaruhkah Pendapatan Asli Daerah Dan Belanja Modal Terhadap Indeks Pembangunan Manusia? Yarsalna Faturani; Elva Dona
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.247

Abstract

The purpose of this study was to examine the effect of regional original income and capital expenditure on the human development index in the districts/cities of West Sumatra in 2016-2021. The object of this research is the district/city government of West Sumatra. The data used is secondary data taken from reports on the realization of local government revenues at the West Sumatra Central Bureau of Statistics (BPS). The type of data used is panel data. The population and sample are 19 districts/cities of West Sumatra using the total sampling technique. The results of the study show that Regional Original Income and Capital Expenditures have a significant effect on the Human Development Index.
Pengaruh Worklife Balance, Reward dan Disiplin Kerja terhadap Kinerja Pegawai pada Balai Diklat Keagamaan Padang Elva Dona; Mutya Novar Minda
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2484

Abstract

Employee performance will increase if employees feel satisfied in their work. To grow employee job satisfaction, companies must be able to respond to employee needs such as psychological needs, namely work-life balance and material needs which are also very important for employees, namely reward policies, the key to creating an orderly and productive work environment, namely work discipline. The purpose of this study was to determine the influence of work-life balance, rewards and work discipline on employee performance at the Padang Religious Training Center. Through the questionnaire method with samples using purposive sampling techniques, there were 71 respondents who were used as samples in this study. In the hypothesis testing that has been carried out, it can be concluded that work-life balance has a positive and significant effect on employee performance at the Padang Religious Training Center, rewards have a positive and significant effect on employee performance at the Padang Religious Training Center and work discipline has a positive and significant effect on employee performance at the Padang Religious Training Center.
Berpengaruhkah Pajak Daerah, Retribusi Daerah Dan Hasil Pengelolaan Kekayaan Daerah Yang Dipisahkan Terhadap Pendapatan Asli Daerah? Riszky Agustin Rizalni; Elva Dona
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 1 No. 4 (2023): AGUSTUS : JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v1i4.508

Abstract

The purpose of this study was to examine the effect of local taxes, local levies and the results of the management of separated regional assets on local revenue in the district / city of West Sumatra in 2019-2021. The object of this research is the district / city government of West Sumatra. The data used is secondary data taken from the realization report of local government revenue at the West Sumatra Central Statistics Agency (BPS). The type of data used is panel data. The population and sample amounted to 19 districts / cities of West Sumatra using total sampling technique. The results showed that local taxes had a significant effect while local levies, the results of the management of separated regional assets had no significant effect on local revenue and together had a positive and significant effect on local revenue in the district / city of West Sumatra.
Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan Sektor Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Tahun (2017-2021) Hidayati, Habibatul; Asnathur Aisya, Perwira; Elva Dona; Romi Susanto; Yosep Eka Putra
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 9 No. 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1306

Abstract

The purpose of this study is to determine the effect of profitability and leverage on firm value in the company's infrastructure. The variables in this study are Profitability and Leverage. Sampling using purposive sampling technique with certain criteria. The sample in this study are 16 infrastructure companies listed on the Indonesia Stock Exchange in 2017-2021. The analysis in this study uses panel regression analysis with the results showing that Leverage (DER) has no effect on firm value, while Profitability (ROA) has an effect on firm value.
Co-Authors Asnathur Aisya, Perwira Hidayati, Habibatul Mutya Novar Minda Putra, Yosep Eka Riszky Agustin Rizalni Susanto, Romi Yarsalna Faturani