Articles
PENGARUH INKLUSI KEUANGAN DAN LITERASI KEUANGAN TERHADAP KINERJA UMKM DI GOR Hj. AGUS SALIM KOTA PADANG
Siti Nur Azizah;
Dewi Zulvia
Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 3 No. 1 (2023): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa
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DOI: 10.46306/vls.v3i1.185
Increased financial literacy and financial inclusion can develop micro and small businesses SMEs) because MSME actors can understand the basic concepts of financial products, good financial planning and management, also protects in the future from fraud and unfair work of financial markets. This research aims to knowing the effect of financial literacy and financial inclusion on work development SMEs in Gor Hj. Agus Salim, Padang City. This study uses a quantitative approach. The data collected from the study were based on interviews and questionnaire distribution withsampling technique is simple random sampling. Data analysis techniques in researchThis is a linear multiple regression analysis with the help of computer SPSS program. Results this study can conclude that financial inclusion has no effect on the performance of MSMEs and financial literacy has a positive effect on the performance of MSMEs in Gor Hj. Agus Salim, Padang City
Dampak Modal Dan Tenaga Kerja Terhadap Produksi Pada Usaha Pada Usaha Mikro, Kecil, Dan Menengah Di Kecamatan Padang Utara Kota Padang
Tiara Putri Sofiani;
Dewi Zulvia
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2023): Mei : Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG
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DOI: 10.58192/profit.v2i2.732
Kemajuan industri kecil berskala UMKM telah mengalami kemajuan yang cukup pesat. Hal ini dikarenakan semakin banyaknya masyarakat yang berwirausaha , kegiatan produksi yang dilakukan masyarakat bertujuan untuk menciptakan nilai tambah dari barang dan jasa dalam rangka meningkatkan pemenuhan atau memuaskan kebutuhan konsumen. Modal dan juga tenaga kerja diperlukan dalam menunjang kegiatan produksi. Penelitian ini bertujuan untuk mengetahui pengaruh Modal (X1) dan Tenaga Kerja (X2) terhadap Produksi (Y) pada UMKM Kecamatan Padang Utara Kota Padang. Penelitian ini menggunakan metode kuantitatif. Data yang dikumpulkan dari penelitian berdasarkan ditribusi kuesioner teknik pengambilan sampel yaitu simple random sampling. Teknik analisis data dalam penelitian ini adalah analisis regresi linear berganda dengan program SPSS computer. Hasil dari penelitian ini dapat disimpulkan bahwa Modal (X1) dan Tenaga Kerja (X2) berpengaruh positif dan signifikan terhadap produksi pada UMKM Kecamatan Padang Utara Kota Padang.
Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Pertumbuhan Ekonomi Pada 19 Kabupaten dan Kota di Sumatera Barat Tahun 2019-2021
Vivi Oktavia;
Dewi Zulvia
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2023): Mei : Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG
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DOI: 10.58192/profit.v2i2.750
Economic growth is an illustration of the existence of economic development in an area, therefore the government always strives for economic growth to increase from year to year which will improve people's welfare. This study aims to determine the effect of regional original income (X1) and balancing funds (X2) on economic growth (Y) in 19 districts and cities in West Sumatra in 2019-2021. This research uses a quantitative method. Data processing uses the Eviews (2023) application. The results of this study can be concluded that regional original income (X1) has no effect on economic growth (Y) and balance funds (X2) have a positive and significant effect on economic growth (Y) in 19 regencies and cities in West Sumatra in 2019-2021.
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK
Ega Apridinata;
Dewi Zulvia
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2023): Mei : Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG
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DOI: 10.58192/profit.v2i2.755
Tax avoidance is one of the legal efforts made by companies in avoiding taxes, namely by taking advantage of the weaknesses contained in tax laws and regulations to reduce the burden of taxes paid, if tax avoidance activities are carried out in accordance with tax laws, then tax avoidance activities are legal And acceptable activities in the company. This study aims to find out and analyze how much the effect of Profitability (X1) Company Size (X2) on Tax Avoidance (Y) on Food and Beverage Companies on the Indonesia Stock Exchange. The method carried out in this study is quantitative using secondary data in the form of annual reports of Food and Beverage Companies for the 2018-2021 period. The analysis technique used is panel data regression. Based on the results of research (X1) produced with ROA has a significant effect on Tax Avoidance in Manan and Beverage Companies on the Indonesia Stock Exchange, and (X2) The Size of Companies Produced With SIZE does not affect Tax Avoidance in Food and Beverage Companies on the Indonesia Stock Exchange.
Pengaruh Biaya Produksi dan Biaya Pemasaran Terhadap Laba Perusahaan Manufaktur Subsektor Makanan dan Minuman Tahun 2017-2021 Yang Terdaftar Di Bursa Efek Indonesia (BEI)
Tasya Anggia Namora;
Dewi Zulvia
Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang
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DOI: 10.59581/jka-widyakarya.v1i2.153
Profit is an increase in capital (net assets) derived from transactions that rarely occur within the company and from all transactions and other events that affect the company, except revenue (revenue) or investment owners . Study This aim For analyze Influence Cost Production And Cost Marketing to Company Profits , as well For know variable which one is the most dominant influence to profit company manufacturing sub sector food And drink . Processed data form secondary data from report annual company manufacturing sub sector food And drink the years 2017-2021 are taken in a manner in Total Smpling . Method used in study This is Panel data regression using application eviews 10 results study state that : Cost Production influential positive to profit company And Cost Marketing No influential to profit company.
PENINGKATAN KUALITAS LAPORAN KEUANGAN MENGGUNAKAN APLIKASI ZAHIR PADA KELOMPOK TANI PETERNAK LEBAH TRIGONA KURANJI PADANG
Laynita Sari;
Renil Septiano;
Dewi Zulvia;
Febryandhie Ananda
Journal of Community Service Vol 4 No 2 (2022): JCS, Desember 2022
Publisher : Ikatan Dosen Menulis
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DOI: 10.56670/jcs.v4i2.86
Tujuan kegiatan pengabdian kepada masyarakat (PkM) ini adalah mendeskripsikan bagaimana penggunaan aplikasi pencatatan laporan keuangan dan mengimplemetasi penerapan aplikasi Zahir Acoounting di kelompok tani peternak lebah trigona Kuranji Padang. Kegiatan diselenggarakan pada hari Rabu, 19 Oktober 2022 Rimbo Tarok, Kecamatan Kuranji Kota Padang. Manfaat dari kegiatan ini adalah untuk membantu kelompok tani peternak lebah trigona Kuranji Padang untuk menjadi pelaku UMKM yang sukses, meningkatkan produktivitas, tertib mencatat setiap transaksi keuangan melalui sistem aplikasi Zahir Acoounting sehingga dapat memperoleh informasi mengenai posisi keuangan dan kinerjanya secara akurat dan membantu kelompok tani peternak lebah trigona Kuranji Padang dalam mengembangkan usahanya. Adapun bentuk bentuk kegiatan yang dilakukan adalah berupa pelatihan tentang pengaplikasian Zahir Acoounting dan program pendampingan mengenai aktivitas usaha dan aplikasi Zahir Acoounting. Dengan diaplikasikannya software Zahir Acoounting akan lebih memudahkan kelompok tani peternak lebah trigona Kuranji Padang dalam melakukan pencatatan transaksi sehingga dapat meningkatkan perekonomian para kelompok tani
PENINGKATAN PEREKONOMIAN PENGRAJIN BATIK TANAH LIEK “SALINGKA TABEK” SOLOK
Laynita Sari;
Renil Septiano;
Dewi Zulvia;
Febryandhie Ananda
Jurnal Abdimas Bina Bangsa Vol. 4 No. 1 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa
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DOI: 10.46306/jabb.v4i1.486
The purpose of this Community Service activity is to improve the economy of the Solok “salingka tabek” clay batik craftsmen. Improving the economy is carried out by providing an understanding of accounting bookkeeping because there are many deficiencies encountered in connection with the recording and reporting of financial transactions. This is caused by the knowledge of the clay batik craftsman "salingka tabek" which is still very limited in the field of Accounting. By using accounting, it is hoped that the recording and reporting of financial transactions of the craftsmen will be more organized so that they can assist management in making decisions and improve the craftsmen’s economy of the "salingka tabek" clay batik industry
Pemberian kredit dilihat dari dana pihak ketiga dan kinerja keuangan pada perusahaan Perbankan
Muhammad Rivandi;
Aminar Sutra Dewi;
Febsri Susanti;
Dewi Zulvia
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan
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DOI: 10.33395/owner.v7i3.1581
Loans are loans or bills agreed between parties. This study aims to determine the effect of third party funds and financial performance on gifts to banking companies on the Indonesia Stock Exchange. Source of data used in this study is secondary data in the formof annual reports. The population used in this study are all banking companies listed on the Indonesia Stock Exchange (IDX) in the 2017 -2021 period that were selected using purposive sampling techniques. The number of samples used in the study were 11 companies. The analytical method used is multiple regression analysis. Based on the test results it was found that Third Party Funds (DPK) had a positive and significant effect on lending to banking companies on the Indonesia Stock Exchange, while the Capital Adequacy Ratio (CAR) and Non Performing Laon (NPL) had no effect on lending to banking companies in Indonesia stock exchange.
Pengaruh Risiko Audit Dan Stres Kerja Terhadap Motivasi Auditor Pada Kantor Akuntan Publik Kota Padang
Marisa Eneng;
Dewi Zulvia
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 2 No. 4 (2023): Desember : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : FEB Universitas Maritim Semarang
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DOI: 10.58192/ebismen.v2i4.1406
This research aims to find out how much influence audit risk and work stress have on the motivation of auditors at the Padang City Public Accounting Firm. In this research, the population is all auditors in public accounting offices in Padang City. The population in this study was 92 people consisting of several employees who had different positions/groups in KAP Padang City. The sampling method used was the accidental sampling method. The regression analysis carried out was multiple linear regression analysis. The research results obtained based on the partial test (t test) showed: (a) The audit risk variable has a positive and significant effect on auditor motivation. (b) The work stress variable has a positive and significant effect on auditor motivation. Meanwhile, the simultaneous test of audit risk and work stress has a positive and significant influence on auditor motivation. Auditors may be motivated by the challenge of performing high-quality audits in the face of increased audit risk. These challenges can provide a sense of accomplishment and satisfaction for auditors who successfully navigate risks and complete high-quality audits. The stress faced in challenging work situations can motivate individuals to try harder and challenge themselves. When someone feels that they can overcome or cope with a difficult task, this can increase their motivation to succeed.
PENGARUH INTERNAL AUDIT DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA PADANG
Ummi Guskhairani;
Dewi Zulvia
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa
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DOI: 10.46306/rev.v4i2.357
This research aims to test whether there is an influence of internal audit and accounting information systems on the quality of financial reports. The population in this study is the finance department who works for the Padang city government. The number of samples in this study was 150 respondents. The sampling technique uses a purposive sampling method. The research method used is quantitative with the data source in the form of primary data. The data analysis method uses multiple linear regression analysis with SPSS version 16. The results of this research provide empirical evidence that partially internal audit variables and accounting information systems have a positive effect on the quality of financial reports.