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Upaya Meningkatkan Efektifitas Usaha Bagi UMKM Pedagang Buah Melalui Mobile E-Commerce di Lokasi Simpang Muaro KasangĀ  Kabupaten Padang Pariaman Meirina, Elsa; Dewi, Mike Kusuma; Sari, Laynita; Septiano, Renil; Zulvia, Dewi; Ananda, Febryandhie; Rivandi, Muhammad; Hidayat, Teguh
Jurnal Pengabdian Sosial Vol. 1 No. 7 (2024): Mei
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/6x9pf041

Abstract

Bengkuang merupakan buah simbolis Kota Padang, Sumatera Barat. Komoditas ini memiliki banyak manfaat untuk Kesehatan tubuh. Namun proses penjualan pedagang buah bengkuang masih tergolong masih manual. Berdasarkan wawancara dan studi lapangan diperoleh bahwa Tingkat penjualan buah bengkuang masih tergantung pada event atau ramai tidaknya wisatawan ke Kota Padang. Sedangkan proses bisnis saat ini sudah merambah Sebagian besar dengan metode online. Oleh karena ini, sangat penting memiliki pengetahuan dan keterampilan dalam menggunakan mobile E-commerce bagi para pedagang untuk bisa meningkatkan omset penjualan khususnya buah bengkuang.
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.