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SINERGI MANAJEMEN KEUANGAN DAN DIGITAL MARKETING DALAM PENGEMBANGAN UMKM KULINER: STUDI KASUS ZET & CHICI laynita sari; Renil Septiano; Mike Kusuma Dewi; Dewi Zulvia; Lusiana, Lusiana
Journal of Community Service Vol 6 No 2 (2024): JCS, December 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56670/jcs.v6i2.314

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki kontribusi besar dalam perekonomian Indonesia, khususnya di sektor kuliner. Namun, banyak UMKM menghadapi kendala dalam mengelola keuangan dan menerapkan strategi pemasaran digital. Penelitian ini bertujuan untuk menganalisis dampak sinergi antara manajemen keuangan dan digital marketing dalam pengembangan UMKM “Zet & Chici,” sebuah bisnis makanan ringan yang didirikan pada tahun 1991 oleh Ibu Zet dan kini dikelola bersama dengan anaknya, Chici, sebagai generasi penerus. Pemanfaatan pendekatan pelatihan manajemen keuangan dan pemasaran digital, penelitian ini menemukan adanya peningkatan efisiensi keuangan dan peningkatan jangkauan pasar. Hasil penelitian ini diharapkan menjadi rujukan bagi UMKM dalam mengintegrasikan keuangan dan pemasaran digital untuk memajukan usaha mereka di era digital.
Pengungkapan Intellectual Capital Dan Corporate Governance Terhadap Biaya Ekuitas Dengan Pendekatan Model Ohlson Rivandi, Muhammad; Meirina, Elsa; Zulvia, Dewi; Susanti, Febsri
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i3.4890

Abstract

Cost of equity is a cost concept used in determining the amount of costs that will be incurred by the company to fund providers or investors to then determine the average cost of capital of all funds that have been used. The cost of equity measurement used in this study is the Ohlson model. This study aims to analyze the effect of intellectual capital disclosure, independent commissioners, and leverage on the cost of equity. The sample of companies used by LQ45 companies listed on the Indonesia Stock Exchange in 2020-2023 was selected using purposive sampling techniques. The analysis method uses panel data regression. The results of this study show that 1) intellectual capital disclosure has no effect on the cost of equity, 2) independent commissioners have a negative and significant effect on the cost of equity and 3) leverage has no effect on the cost of equity. The implications of the research are expected to be used as a basis in future research and provide an overview of intellectual capital disclosure and corporate governance on the cost of equity through the Ohlson model approach
The Impact Of Return On Assets And Earnings Per Share On Energy Sector Stock Prices Septiano, Renil; Shadam, Fadel Vageno; Zulvia, Dewi; Laynita Sari; M, Marwan
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

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

Abstract

Stock price fluctuations in energy sector companies are often influenced by various factors, including the company's financial performance. One indicator that can affect stock price fluctuations is the profitability ratio, which includes the Return on Assets (ROA) and Earning Per Share (EPS) ratios. This study aims to analyze the effect of profitability ratios on stock prices of energy sector companies in Indonesia. The method used in this study is panel data regression, which allows analyzing the relationship between independent and dependent variables by taking into account variations between companies and over time. The results show that the Return on Assets (ROA) ratio has a positive effect on stock prices of energy sector companies, meaning that the higher the ROA, the higher the company's stock price. On the other hand, the Earning Per Share (EPS) ratio does not show a significant effect on stock prices in the energy sector. These findings contribute to the understanding of the factors that influence stock prices in the energy sector, as well as their implications for investors and company managers in making investment decisions and financial policies.
STRATEGI CERDAS: MANAJEMEN KEUANGAN DAN DIGITAL MARKETING UNTUK KESUKSESAN PABRIK TAHU 'DAPUR TAHU' DI LUBUK BUAYA Sari, Laynita; Septiano, Renil; Dewi, Mike Kusuma; Zulvia, Dewi; Martha, Lidya
Jurnal Abdimas Bina Bangsa Vol. 6 No. 1 (2025): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v6i1.1749

Abstract

This community service activity aims to enhance financial management capacity and digital marketing at the "Dapur Tahu" Tofu Factory located in Lubuk Buaya, Padang City. The selection of this topic is important considering the challenges faced by the factory in maintaining market share amid intense competition and the need to leverage digital technology. The methods used include situational analysis, financial management training, and digital marketing strategies. The results obtained show an increase in employee knowledge, an increase in organic tofu product sales, and public awareness of the importance of healthy products. This activity not only provides positive impacts for the factory but also opens opportunities for further development in the future, thus contributing to local economic welfare.
LITERASI KEUANGAN DAN PENGELOLAAN KEUANGAN TERHADAP KINERJA KEUANGAN UMKM SEKTOR KULINER KEMASAN Rahwayu, Dola; Sari, Laynita; Zulvia, Dewi; Umar, Detani; Septiano, Renil
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v6i1.924

Abstract

MSMEs in Indonesia are the basis for the development of the people's economy. This shows that MSMEs are one of the business sectors that can develop and be consistent in the national economy. The purpose of this study is to empirically determine financial literacy and financial management on the financial performance of MSMEs in the culinary packaging sector in Padang Barat District. This study uses a quantitative approach and the sampling technique used is convenence sampling. This study used a sample of 75 MSME actors, the number of data returned was 66 data. Data was obtained from questionnaires distributed to MSME actors in the culinary packaging sector in Padang Barat District. Data processing using SPSS version 26. The results of this study explain that financial literacy and financial management have a positive and significant effect on financial performance,
PENGARUH JUMLAH PENDUDUK DAN INFLASI TERHADAP PENDAPATAN ASLI DAERAH PADA KABUPATEN/KOTA DI PROVINSI SUMATERA BARAT TAHUN 2019-2023 Dewi Zulvia; Doni Satria
Journal AK-99 Vol. 5 No. 1 (2025): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v5i1.3707

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh jumlah penduduk dan inflasi terhadap pendapatan asli daerah (PAD) pada Kabupaten/Kota di Provinsi Sumatera Barat tahun 2019–2023. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan menggunakan sampel sebanyak 12 kabupaten/kota melalui teknik total sampling. Analisis data dilakukan dengan menggunakan regresi linier berganda, uji asumsi klasik, dan uji hipotesis. Hasil penelitian menunjukkan bahwa jumlah penduduk berpengaruh positif dan signifikan terhadap pendapatan asli daerah. Hal ini menunjukkan bahwa semakin besar jumlah penduduk di suatu daerah, maka potensi kontribusi terhadap PAD juga meningkat, misalnya melalui pajak daerah, retribusi, dan aktivitas ekonomi masyarakat yang lebih luas. Sebaliknya, variabel inflasi tidak berpengaruh secara signifikan terhadap PAD secara parsial. Hal ini mengindikasikan bahwa fluktuasi harga barang dan jasa dalam periode tersebut tidak secara langsung memengaruhi besaran penerimaan PAD, kemungkinan karena pemerintah daerah memiliki strategi atau kebijakan yang mampu meredam dampak inflasi terhadap penerimaan daerah.
Pengaruh Independensi Auditor, Etika Profesi dan Komitmen Organisasi Terhadap Kinerja Auditor Pemerintah pada Inspektorat Kota Padang Dewi Zulvia; Ifdil Putra
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 2 (2025): Mei: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i2.921

Abstract

This research is motivated by the performance of the Padang City Inspectorate auditors which is still not optimal in implementing good governance. This is indicated by the cases of violations that have occurred, including corruption. One example is the corruption of the KONI Padang City Grant Fund with the source of the Padang City APBD Fund from 2018 to 2020, which resulted in financial losses for the State and Region of 3,117,003,327,- (BPKP Representative Office of West Sumatra Province, 2022). The purpose of this study is the effect of auditor independence, professional ethics, and organizational commitment on the performance of Government Auditors at the Padang City Inspectorate. This study uses a quantitative method. Data were collected using a questionnaire technique, the respondents of this study were 52 auditors. Four hypotheses were formulated and tested using multiple linear regression analysis. The results of the study indicate that auditor independence has a significant positive effect on auditor performance, professional ethics has a significant positive effect on auditor performance, and organizational commitment has a significant positive effect on auditor performance. Meanwhile, simultaneously auditor independence, professional ethics, and organizational commitment have a significant positive effect on the performance of Government Auditors at the Padang City Inspectorate. Thus, it can be concluded that the four variables are very important to support the performance of the Padang City Inspectorate auditors
Pengaruh Penyajian Dan Aksesibilitas Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Syahrifa, Mayang; Ananda, Febryandhie; Zulvia, Dewi
Advantage: Journal of Management and Business Vol. 3 No. 1 (2025): Juni 2025
Publisher : Apik Cahaya Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61971/advantage.v3i1.148

Abstract

Accountability of regional financial management is the responsibility of the regional government in managing, using and reporting finances transparently and in accordance with laws and regulations to realize good governance. This study aims to explain the effect of financial report presentation and accessibility of regional financial reports on accountability of regional financial management at the Padang City Regional Financial and Asset Management Agency which is the objective of this study. The sample collection technique uses the total sampling method. The population in this study were employees or staff in the Secretariat Section, Budget Division, Asset Division, Accounting and Reporting Division and Treasury Division at the Padang City Regional Financial and Asset Management Agency. The sample used in this study amounted to 43 respondents. This study uses multiple linear regression analysis. The results of empirical research indicate that the presentation of financial reports and accessibility of regional financial reports have a positive and significant effect on accountability of regional financial management at the Padang City Regional Financial and Asset Management Agency.
Pengaruh Penerapan Sistem Informasi Akuntansi dan Sistem Pengendalian Internal terhadap Kinerja Karyawan pada Badan Pengelolaan Keuangan dan Aset Daerah Provinsi Sumatera Barat Zulvia, Dewi; Sababalat, Riva
ARZUSIN Vol 5 No 3 (2025): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i3.5855

Abstract

Employee performance in public sector organizations is strongly influenced by the effectiveness of accounting information systems and internal control systems. However, there remains a gap in understanding the simultaneous contribution of these two systems to employee performance in local government institutions. This study aims to analyze the impact of accounting information system implementation and internal control systems on employee performance at the Regional Financial and Asset Management Agency of West Sumatra Province. A quantitative approach was used, employing a survey method with questionnaires distributed to employees selected through convenience sampling. The research instruments were tested for validity and reliability before being analyzed using multiple linear regression with the help of SPSS software. The results show that the accounting information system has a positive and significant effect on employee performance, indicating that an efficient system can improve productivity and work accuracy. Conversely, the internal control system shows a negative but significant effect on employee performance, suggesting that overly bureaucratic implementation can reduce flexibility and hinder work initiative. The conclusion of this study highlights the importance of optimizing accounting information systems to support work efficiency and the need to evaluate the design and application of internal control systems to ensure they align with the goal of enhancing employee performance in public organizations.
THE EFFECT OF AUDIT ETHICS, AUDIT FEES, AUDITOR EXPERIENCE AND COMPETENCE ON AUDIT QUALITY IN THE PUBLIC ACCOUNTING FIRM (KAP) PADANG CITY Zulvia, Dewi; Zusmawati; Fathiah
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 3 No. 1 (2021): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v3i1.57

Abstract

This study aims to determine how much influence audit ethics (X1), audit fees (X2) Auditor Experience (X3) And Competence(X4), partially on the quality of the audit (Y) at the Padang city public accounting firm, using the data collection method in the form of a questionnaire as many as 66 respondents. In data analysis using validity and reliability tests. And the classical assumption test is normality test, multicollinearity, heteroscedasticity. The analysis method used is multiple regression linear regression analysis, coefficient of determinant, f test, t test, and r2 test using the SPSS16.0 tool. The results showed that the audit ethics variable had an influence on the audit quality variable, the audit fee in this study also had an influence on the audit quality variable, the Auditor's experience in this study had an influence on the audit quality variable and the competence in this study had an influence on on the audit quality variable