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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 JOURNAL OF SCIENCE AND SOCIAL RESEARCH JURNAL PUNDI Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi BENING Jurnal Revenue : Jurnal Ilmiah Akuntansi UPI YPTK Journal of Business and Economics 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 Bata Ilyas Educational Management Review Jurnal Akuntansi Syariah (JAkSya) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Akuntan Publik
Zulvia, Dewi
Sekolah Tinggi Ilmu Ekonomi KBP
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Orientasi Pasar dari Perspektif Teori Keunggulan Sumber Daya: Tinjauan Literatur Sistematis dan Model Konseptual (2021–2025) Dewi Zulvia; Yunia Wardi; Yasri Yasri; Abror Abror; Vidya Rini Dwita Rini Dwita; Husnil Khatimah
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 2 (2026): Article Research Juli 2026
Publisher : Yayasan Cita Cendikiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i2.8876

Abstract

Tinjauan literatur sistematis ini mengkaji hubungan orientasi pasar dan keunggulan kompetitif melalui lensa Teori Keunggulan Sumber Daya (Resource-Advantage Theory), berdasarkan bukti empiris yang diterbitkan antara tahun 2021 hingga 2025. Research gap yang dijembatani adalah: belum adanya sintesis yang secara eksplisit menganalisis temuan era pasca-pandemi melalui perspektif Teori R-A, mengabaikan diferensiasi efek langsung dan termediasi, serta mengabaikan variabel mediasi yang menjelaskan heterogenitas hasil antar studi. Dipandu oleh kerangka PRISMA, 86 studi awal dari basis data Scopus disaring secara sistematis hingga menghasilkan 28 studi berkualitas tinggi. Temuan mengidentifikasi empat pola relasional: efek positif termediasi (57,1%), efek positif langsung dan termediasi (25,0%), efek bergantung konteks (10,7%), serta efek negatif/tidak signifikan (7,1%). Hubungan ini dimediasi oleh kemampuan inovasi, kemampuan relasional, dan fleksibilitas strategis. Kontribusi ilmiah studi ini adalah: (1) sintesis berbatas waktu pasca-pandemi (2021–2025), (2) klasifikasi pola empiris berbasis Teori R-A, dan (3) model konseptual baru yang memetakan jalur mediasi orientasi pasar menuju keunggulan kompetitif.
Leadership Styles and Employee Performance: A Systematic Literature Review of Empirical Studies (2020-2025) Dewi Zulvia; Yunia Wardi; 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.
DETERMINANTS OF INTELLECTUAL CAPITAL DISCLOSURE IN THE BANKING SECTOR: THE ROLE OF PROFITABILITY, LEVERAGE, AND BOARD INDEPENDENCE Muhammad Rivandi; Bella Okta Sari; Dewi Zulvia; Elsa Meirina
Jurnal Akuntansi Syariah (JAkSya) Vol. 6 No. 1 (2026): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

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Abstract

Intellectual Capital Disclosure refers to the disclosure of information related to a company’s intellectual capital presented in annual reports or financial statements as a form of transparency to stakeholders. Intellectual capital itself represents intangible assets that serve as a source of competitive advantage in the knowledge-based economy. The purpose of this study is to empirically examine the significant effects of profitability, leverage, and independent commissioners on intellectual capital disclosure in banking sub-sector companies during the 2022–2024 period. This research employs a quantitative approach, and the sampling technique used is purposive sampling. The study includes 36 companies observed over a three-year period, resulting in a total of 108 observations. The data were obtained from the Indonesia Stock Exchange (IDX) https://www.idx.co.id/id and the respective companies’ official websites. Data processing was conducted using E-Views version 12, and the analysis method applied was panel data regression. The results of this study indicate that profitability has a positive effect on intellectual capital disclosure, while leverage and independent commissioners have no significant effect on intellectual capital disclosure.
THE IMPACT OF E-AUDIT ADOPTION AND AUDITOR COMPETENCE ON AUDIT QUALITY: EVIDENCE FROM PUBLIC ACCOUNTING FIRMS IN PADANG, INDONESIA Putri Nabila Sundari; Teguh Hidayat; Dewi Zulvia; Elvirha Dwi Kartika
Jurnal Akuntansi Syariah (JAkSya) Vol. 6 No. 1 (2026): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

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Abstract

The rapid development of information technology has brought significant changes to auditing practices, particularly through the implementation of e-audit in the financial statement examination process. The use of technology in auditing is expected to improve the effectiveness, efficiency, and quality of audit results. However, in practice, issues related to audit quality are still found, one of which is reflected in the suspension of the license of Anderson and Rekan Public Accounting Firm (KAP) by the Financial Services Authority in 2024 due to violations of auditing standards. This phenomenon indicates that audit quality remains an important concern influenced by various factors, including the use of audit technology and auditor competence. Therefore, this study aims to analyze the effect of e-audit implementation and auditor competence on audit quality at Public Accounting Firms (KAP) in Padang City. This study employed a quantitative method with a multiple linear regression analysis approach. The population in this study consisted of 71 auditors working at Public Accounting Firms (KAP) in Padang City. The research data were collected through questionnaires distributed to auditors working at Public Accounting Firms in Padang City using a purposive sampling technique, resulting in a sample of 40 auditors. The results showed that the implementation of e-audit had a positive and significant effect on audit quality, indicating that the utilization of audit technology is capable of improving the effectiveness and efficiency of the audit process, thereby producing better audit quality. Meanwhile, auditor competence had a positive but insignificant effect on audit quality. This study contributes theoretically by enriching the literature regarding factors affecting audit quality, particularly related to the implementation of e-audit and auditor competence. Practically, this study is expected to serve as a reference for Public Accounting Firms in improving audit quality through the utilization of audit technology and the continuous development of auditor competence.
LEVERAGE AND FIRM SIZE ON FIRM VALUE IN LQ45 COMPANIES Laynita Sari; Fuji Rahayu Ningtia; Dewi Zulvia; Mike Kusuma Dewi
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 Laynita Sari; Anaya Ismawati Putri; Dewi Zulvia; Mike Kusuma Dewi
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
BIAYA PRODUKSI DAN HARGA JUAL TERHADAP PROFITABILITAS UMKM SEKTOR KULINER SAJI DI KECAMATAN PADANG UTARA Laynita Sari; Enjelita Adesti; Dewi Zulvia
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 2 (2026): April 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i2.6155

Abstract

This study aims to analyze the effect of production costs and selling prices on the profitability of Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector in Padang Utara District. The method used in this research is a quantitative approach with multiple linear regression analysis. The sample in this study consisted of 92 MSME actors in the culinary sector in Padang Utara District, selected using the Yamane formula. The results of this study indicate that production costs have a positive and significant effect on profitability. Meanwhile, selling prices also have a positive and significant effect on profitability. These findings indicate that effective and efficient management of production costs, as well as appropriate pricing strategies, play an important role in increasing MSME profitability.
Co-Authors A. Abror Allycia Melani Putri almagfira, Toyib Alrahmanto Ananda, Febryandhie Anaya Ismawati Putri Annisa Annisa Bella Okta Sari Della Ananda Dewi, Aminar Sutra Dewi, Mike Kusuma Doni Satria Dora Devita Ega Apridinata Elsa Meirina Enjelita Adesti Era Gustilia Fathiah Fitri Alisa Daulay Frity Ayu Azhari Fuji Rahayu Ningtia Gracesia Gracesia Gusti Cahyani Helmi Prilla Aldino Hidayat, Teguh Husnil Khatimah Ifdil Putra Kartika, Elvirha Dwi Krisvia Krisvia Lusiana Lusiana M, Marwan Magdalena, Maria Mareli Zai Marisa Eneng Martha, Lidya Martio Martio Meirina, Elsa Nila Sari Nila Sari Nola Mahfuza Primayeta Wahyuni Putra, Gerry Hamdani Putri Nabila Sundari 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, Desyani Umar, Detani Ummi Guskhairani Vidya Rini Dwita Rini Dwita Vivi Oktavia Willyam Eka Pratama Yasril Yunus Yetta Esra Prysa Lumban Tobing Yunia Wardi Ziofly Pratama Zusmawati Zusmawati