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All Journal Jurnal Mirai Management Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmiah Pendidikan Scholastic Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi JURNAL PUNDI Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi BENING Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) International Journal of Economy, Education and Entrepreneurship (IJE3) Jurnal Abdimas Bina Bangsa Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Jurnal Ekonomi Jurnal Ekonomi, Bisnis dan Manajemen Journal of Community Service ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal of Artificial Intelligence and Digital Business Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Kendali Akuntansi Journal AK-99 Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Advantage: Journal of Management and Business Jurnal Point Equilibrium Manajemen dan Akuntansi Jurnal Pengabdian Sosial Jurnal Media Akademik (JMA) Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Akuntan Publik
Zulvia, Dewi
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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 (Jebma) 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
Sistem Administrasi Perpajakan Modern Dan Kualitas Layanan Terhadap Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Padang zulvia, Dewi; almagfira, Toyib
Jurnal Mirai Management Vol 10, No 1 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i1.8692

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh sistem administrasi perpajakan modern dan kualitas pelayanan terhadap kepatuhan wajib pajak di Kantor Pelayanan Pajak Padang. Kepatuhan wajib pajak merupakan faktor penting dalam memaksimalkan penerimaan negara, khususnya dalam konteks Indonesia yang menerapkan sistem self-assessment. Modernisasi administrasi perpajakan, termasuk penerapan sistem e-registrasi dan e-filing, serta peningkatan kualitas pelayanan, dianggap sebagai upaya utama untuk meningkatkan kepatuhan. Metode penelitian yang digunakan adalah kuantitatif dengan data primer yang dikumpulkan melalui kuesioner kepada 100 responden yang dipilih dengan teknik convenience sampling. Data dianalisis menggunakan statistik deskriptif, uji asumsi klasik, dan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa sistem administrasi perpajakan modern dan kualitas pelayanan berpengaruh signifikan dan positif terhadap kepatuhan wajib pajak. Temuan ini menunjukkan bahwa peningkatan infrastruktur teknologi dan kualitas interaksi antara otoritas pajak dan wajib pajak dapat mendorong peningkatan kepatuhan pajak. Penelitian ini diharapkan dapat memberikan kontribusi terhadap pengembangan kebijakan perpajakan dan praktik administrasi publik di Indonesia. Kata Kunci : Kepatuhan Wajib Pajak, Administrasi Perpajakan Modern, Kualitas Pelayanan, e-SPT, e-Registration
Leadership Styles and Employee Performance: A Systematic Literature Review of Empirical Studies (2020-2025) Zulvia, Dewi; Wardi, Yunia; Rino, Rino
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2925

Abstract

This systematic literature review comprehensively analyzes the relationship between leadership styles and employee performance based on empirical evidence from 2020-2025. The research population comprises employees and leaders across various organizational sectors including education, healthcare, and industry. Using the PRISMA framework with purposive sampling technique, the selection process from an initial pool of 500 studies identified through database searches yielded 14 high-quality empirical studies as the final sample that met the inclusion criteria. The methodology employed systematic literature review with rigorous quality assessment and analysis. Key findings reveal that the relationship between leadership styles and employee performance is predominantly positive and significant, with three distinct patterns emerging. The majority of studies (8 studies) demonstrated dominant positive influence from transformational and servant leadership, while several studies (3 studies) showed positive but non-dominant influence where organizational factors outweighed leadership effects. Notably, no studies found significant negative impacts from constructive leadership styles. Furthermore, the relationship was frequently mediated by variables including ethical organizational culture, knowledge sharing, and job security. In conclusion, this systematic review substantiates that adaptive, empowerment-focused leadership serves as a crucial driver of employee performance, offering substantial practical value for organizations to develop evidence-based, contextual leadership strategies that foster work environments conducive to sustained productivity and organizational excellence in the modern business landscape.
Literasi Keuangan Dan Toleransi Risiko Terhadap Keputusan Investasi Anggota Galeri Investasi Bursa Efek Indonesia Fakultas Ekonomi Dan Bisnis Universitas Negeri Padang Alrahmanto; Laynita Sari; Dewi Zulvia
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 2 (2025): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i2.2364

Abstract

The objective of this study is to determine whether financial literacy and risk tolerance influence investment decisions at the Investment Gallery of the Indonesia Stock Exchange, Faculty of Economics and Business, Universitas Negeri Padang. This research employs a quantitative approach, with the study's subjects being members of GIBEI FEB UNP from the 2021–2023 cohorts, totaling 38 individuals. Data were collected through questionnaires distributed to GIBEI FEB UNP members. Data processing was conducted using SPSS version 26. The results of this study indicate that financial literacy has a positive and significant effect on investment decisions, whereas risk tolerance does not affect investment decisions.
LEVERAGE AND FIRM SIZE ON FIRM VALUE IN LQ45 COMPANIES Sari, Laynita; Ningtia, Fuji Rahayu; Zulvia, Dewi; Dewi, Mike Kusuma
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 6 No. 1 (2026): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v6i1.467

Abstract

This study aims to analyze the effect of leverage and firm size on firm value in LQ45 companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Firm value in this study is measured using Price to Book Value (PBV). This research uses a quantitative approach with secondary data obtained from the annual financial statements of LQ45 companies published on the official website of the Indonesia Stock Exchange. The sampling technique used purposive sampling, resulting in 27 companies with a total of 108 observation data. Data analysis was conducted using panel data regression analysis with the assistance of EViews software. The results indicate that leverage has a positive but insignificant effect on firm value, while firm size has a negative and significant effect on firm value. These findings indicate that the use of debt has not been able to significantly increase investor confidence in company performance, while larger company size tends to reduce firm value due to inefficiency and increasing operational complexity.
LIQUIDITY AND PROFITABILITY ON FIRM VALUE IN LQ45 COMPANIES Sari, Laynita; Putri, Anaya Ismawati; Zulvia, Dewi; Dewi, Mike Kusuma
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 6 No. 1 (2026): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v6i1.469

Abstract

This study aims to analyze the effect of liquidity and profitability on firm value in LQ45 companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Liquidity is measured using the Current Ratio (CR), profitability is measured by Return on Assets (ROA), while firm value is proxied by Price to Book Value (PBV). The study applies a quantitative research approach using panel data analysis to evaluate the relationship between the independent and dependent variables. The sample consists of 27 companies included in the LQ45 index, with a total of 108 observations selected through purposive sampling techniques based on predetermined criteria. The findings reveal that liquidity has a positive and significant effect on firm value, indicating that companies with stronger liquidity positions tend to have higher market valuations. Meanwhile, profitability shows a positive but insignificant effect on firm value, suggesting that increases in profitability do not necessarily lead to significant changes in market perception or company valuation during the observed period
Dampak Tekanan Litigasi dan Struktur Jatuh Tempo Utang terhadap Kualitas Keputusan Investasi Perusahaan Shyntia Melisa Putri; Lidya Martha; Maria Magdalena; Dewi Zulvia
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8550

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh risiko litigasi, struktur jatuh tempo utang (debt maturity), dan ukuran perusahaan terhadap efisiensi investasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Efisiensi investasi mencerminkan kemampuan perusahaan dalam mengalokasikan sumber daya secara optimal sehingga dapat menghindari kondisi overinvestment dan underinvestment. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Sampel penelitian ditentukan dengan teknik purposive sampling dan menghasilkan 113 perusahaan dengan total 565 observasi. Analisis data dilakukan menggunakan regresi data panel dengan model terbaik yaitu Fixed Effect Model (FEM). Hasil penelitian menunjukkan bahwa risiko litigasi yang diukur dengan Debt to Equity Ratio (DER) berpengaruh positif dan signifikan terhadap efisiensi investasi. Hal ini mengindikasikan bahwa semakin tinggi tekanan litigasi, perusahaan cenderung lebih berhati-hati dalam pengambilan keputusan investasi sehingga meningkatkan efisiensi. Sementara itu, debt maturity yang diproksikan dengan proporsi utang jangka pendek tidak berpengaruh signifikan terhadap efisiensi investasi, yang menunjukkan bahwa struktur jatuh tempo utang bukan faktor utama dalam menentukan kualitas keputusan investasi. Di sisi lain, ukuran perusahaan berpengaruh positif dan signifikan terhadap efisiensi investasi, yang berarti perusahaan besar memiliki kemampuan lebih baik dalam mengelola sumber daya, akses pendanaan, serta pengawasan manajerial. Penelitian ini menegaskan bahwa faktor risiko litigasi dan ukuran perusahaan berperan penting dalam meningkatkan efisiensi investasi, sedangkan debt maturity tidak memberikan pengaruh yang signifikan. Temuan ini diharapkan dapat menjadi pertimbangan bagi manajemen perusahaan dan investor dalam memahami faktor-faktor yang memengaruhi kualitas keputusan investasi
Pengaruh Pengelolaan Keuangan dan Sistem Akuntansi Keuangan Terhadap Kualitas Laporan Keuangan Dora Devita; Dewi Zulvia
Jurnal Akuntan Publik Vol. 1 No. 4 (2023): Desember : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i4.1840

Abstract

ThisThis study aims to examine financial management and financial accounting systems on the quality of financial reports. Collecting research data using a questionnaire. Questionnaires were delivered to 35 employees of the Office of Manpower and Transmigration of West Sumatra Province. This research is included in quantitative research. The sample was determined using total sampling technique. Data analysis used multiple regression using SPSS 22 software. The results of this study indicate that financial management has a positive effect on the quality of financial reports and the financial accounting system cannot influence the quality of financial reports.
Pengaruh Pengendalian Internal dan Moralitas Individu terhadap Pencegahan Kecurangan (Fraud) Akuntansi pada Perusahaan Dagang di Kecamatan Padang Barat Dewi Zulvia; Mareli Zai
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9224

Abstract

Accounting fraud is a serious problem for trading companies because it can cause financial losses and undermine stakeholders’ trust, thereby necessitating effective internal control and high individual morality to minimize such practices. This study aimed to analyze the effect of internal control and individual morality on the prevention of accounting fraud in trading companies, with a specific focus on CV Mekkah Granit in Padang Barat Subdistrict. The research employed a quantitative approach using primary data obtained through questionnaires completed by 50 employee respondents. The data were analyzed using multiple linear regression with the assistance of SPSS version 25. The results show that internal control and individual morality simultaneously have a significant effect on the prevention of accounting fraud. Partially, both variables also have a positive and significant effect on fraud prevention, confirming that an adequate internal control system and high individual morality play an important role in reducing fraudulent practices in trading companies. The study concludes that strengthening internal control and fostering individual morality contribute to the prevention of accounting fraud, while also supporting improved operational effectiveness and the integrity of the company’s financial statements.
Pengaruh Pengelolaan Keuangan Daerah, Akuntabilitas Dan Transparansi Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten Pesisir Selatan Tahun 2024 Martio Martio; Dewi Zulvia
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

Abstract

Pelaksanaan otonomi daerah menuntut pemerintah daerah untuk mengelola keuangan secara efisien, bertanggung jawab, dan terbuka guna mendukung peningkatan kinerja keuangan daerah. Akan tetapi, dalam realitas pelaksanaannya masih dijumpai berbagai kendala dalam pengelolaan keuangan daerah yang berdampak pada belum optimalnya capaian kinerja pemerintah daerah. Oleh karena itu, penelitian ini bertujuan untuk mengkaji pengaruh pengelolaan keuangan daerah, akuntabilitas, dan transparansi terhadap kinerja keuangan pemerintah daerah Kabupaten Pesisir Selatan tahun 2024. Penelitian ini menerapkan pendekatan kuantitatif dengan metode survei. Data primer dikumpulkan melalui penyebaran kuesioner kepada 138 responden yang berasal dari organisasi perangkat daerah terkait. Teknik analisis data yang digunakan meliputi analisis statistik deskriptif, pengujian kualitas data, uji asumsi klasik, serta pengujian hipotesis menggunakan analisis regresi linier berganda. Hasil analisis menunjukkan bahwa pengelolaan keuangan daerah, akuntabilitas, dan transparansi memiliki pengaruh positif dan signifikan terhadap kinerja keuangan pemerintah daerah, baik secara individu maupun secara bersama-sama.
Co-Authors almagfira, Toyib Alrahmanto Ananda, Febryandhie Annisa Annisa Della Ananda Dewi, Aminar Sutra Dewi, Mike Kusuma Doni Satria Dora Devita Ega Apridinata Era Gustilia Fathiah Fitri Alisa Daulay Gracesia Gracesia Gusti Cahyani Helmi Prilla Aldino Hidayat, Teguh Ifdil Putra Krisvia Krisvia Lusiana Lusiana M, Marwan Magdalena, Maria Mareli Zai Marisa Eneng Martha, Lidya Martio Martio Meirina, Elsa Nila Sari Nila Sari Ningtia, Fuji Rahayu Nola Mahfuza Primayeta Wahyuni Putra, Gerry Hamdani Putri, Anaya Ismawati Rahwayu, Dola Ratna Widayati Rino Rino Rivandi, Muhammad Sababalat, Riva Sari, Laynita Septiano, Renil Shadam, Fadel Vageno Shyntia Melisa Putri Sisi Sasmita Sisi Susanti Siski Tanmela Siti Nur Azizah Susanti, Febsri Syahrifa, Mayang Tasya Anggia Namora Tasya Anggia Namora Tiara Putri Sofiani Umar, Detani Ummi Guskhairani Vivi Oktavia Willyam Eka Pratama Yetta Esra Prysa Lumban Tobing Yunia Wardi Ziofly Pratama Zusmawati Zusmawati