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All Journal Tax & Accounting Review SEIKO : Journal of Management & Business Jurnal ULTIMA Accounting Jurnal Manajemen Maranatha Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Nerissa Arviana
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Pemahaman Peraturan, Omset, Pemeriksaan, Sanksi, Relasi Sosial, dan Persaingan Usaha Terhadap Kepatuhan Wajib Pajak Restoran di Mojokerto Tahun 2014 Nerissa Arviana; Raden Arja Sadjiarto
Tax & Accounting Review Vol 4, No 1 (2014): Tax & Accounting Review
Publisher : Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.816 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kepatuhan wajib pajak restoran di Mojokerto dalam memenuhi kewajiban perpajakannya dalam menyetorkan pajak restoran. Jumlah responden yang digunakan dalam penelitian ini adalah 44 wajib pajak restoran yang terdaftar di Dinas Pendapatan, Pengelolaan Keuangan dan Aset Kota Mojokerto. Teknik analisa yang digunakan adalah teknik regresi linier berganda.Hasil penelitian menunjukkan bahwa faktor pemahaman peraturan, penghasilan/omset, dan sanksi pajak secara signiifikan berpengaruh terhadap kepatuhan wajib pajak restoran. Sedangkan faktor pemeriksaan, relasi sosial, dan persaingan usaha tidak memepengaruhi kepatuhan wajib pajak restoran di Mojokerto tahun 2014.
Pengaruh ROA, DER, EPS, PER, DAN PBV Terhadap Harga Saham Nerissa Arviana; Narumi Lapoliwa
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 5 No 2 (2013): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.564 KB) | DOI: 10.31937/akuntansi.v5i2.149

Abstract

The purpose of this research was to analyze the effect of financial ratio towards share price. Financial ratio can be used by investor to analyze the share price before investor made an investment decision. Financial ratio used in this research were profitability ratio measured by return on assets and earning per shares, solvability measured by debt to equity ratio, and market ratio measured by price earning ratio and price to book value. The samples used in this research were 25 companies. These samples were the companies that listed at Indonesia Share Exchange (IDX) for period 2009 until 2011 and meet the criteria sampling of this study. The samples were determined based on purposive sampling method. Data that used in this research was secondary data, such as share price and financial reports. The results of this research were (1) there were significant effect of debt to equity ratio, earning per shares, and price book to value ratio towards share price (2) there was no significant effect of return on assets and price earning ratio towards share price. Keyword: Debt to Equity Ratio, Earning Per Share, Financial Ratio, Price Earning Ratio, Price to Book Value, Return On Assets, Share Price
Faktor-Faktor yang Berpengaruh terhadap Perpindahan Kerja Karyawan (Studi Kasus terhadap Rumah Sakit di Batam) Nerissa Arviana; Evi Silvana Muchsinati
Jurnal Manajemen Maranatha Vol. 15 No. 2 (2016)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (867.291 KB) | DOI: 10.28932/jmm.v15i2.15

Abstract

This research aims to analyze factor that affects employee turnover on hospital in Batam. Sample is being collected from hospital in Batam by using the purposive sampling method. Public hospital is being choosed as sampling place.Questionaires distributed were 200 questionaires and 159 of them were being collected. Total data used in the analysis is 111 questionaire because 48 of the collected questionaire do not fulfill the sampling criteria. Partial Least Square ischosen as the statistical method. Independent variables in this research are compensation, job security, working condition, organizational justice, co-worker support, supervisor support, work-life balance, promotion opportunities, researchand development, and organization commitment. Employee turnover is the only dependent variable in this research. Research results show that job security, workingcondition, and work-life balance have significant influence toward employee turnover. Compensation, organizational justice, co-worker support, supervisor support, promotion opportunities, research and development, and organizationalcommitment show nosignificant influence.Keywords: Turnover, Job security, Working condition,Co-worker support, Work life balance, Promotion opportunity
The Effect of Customer Experience on Customer Satisfaction by Creating Sustainable Profit Nerissa Arviana; Tantri Yanuar Rahmat Syah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7298

Abstract

This research has examined the relationship between customer satisfaction and experience with staff services. The purpose of this study is to determine the effect of customer satisfaction on service staff. The object of this research is customers who like to shop offline through physical stores or malls and online through market places such as Tokopedia, Shopee and Lazada. This study uses a quantitative approach using a questionnaire measuring instrument with a sample of 200 respondents using convenience sampling technique. In analyzing the data used univariate cell-mean test and multiple linear regression test. The results of this study concluded that staff does not affect the customer experience. In this research it can be concluded that service staff will have a positive influence on consumers in shopping back to good staff.
Pengaruh Corporate Governance dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan Pada Perusahaan BUMN Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021 Mohamad Rafki Nazar; Nerissa Arviana
SEIKO : Journal of Management & Business Vol 6, No 2 (2023): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.4809

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance yang diproksikan dengan komisaris independen, kepemilikan institusional, serta komite audit, dan ukuran perusahaan terhadap integritas laporan keuangan pada perusahaan BUMN non-keuangan yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Pengumpulan data dalam penelitian ini menggunakan data sekunder yaitu data laporan keuangan perusahaan pada BUMN non-keuangan yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Metode yang digunakan untuk pemilihan sampel dalam penelitian ini adalah purposive sampling dan memperoleh 16 sampel yang diobservasi selama empat tahun sehingga mendapatkan 64 perusahaan yang diobservasi. Teknik analisis data dalam penelitian ini adalah analisis regresi data panel dengan menggunakan software Eviews 12. Hasil penelitian ini menunjukan bahwa komisaris independen, kepemilikan institusional, komite audit, dan ukuran perusahaan secara simultan berpengaruh terhadap integritas laporan keuangan. Secara parsial, kepemilikan institusional dan ukuran perusahaan berpengaruh negatif terhadap integritas laporan keuangan, sedangkan komisaris independen dan komite audit tidak berpengaruh terhadap integritas laporan keuangan. Kata Kunci: Integritas Laporan Keuangan, Corporate Governance, Komisaris Independen, Kepemilikan Institusional, Komite Audit, Ukuran Perusahaan
Co-Authors Evi Silvana Muchsinati Mohamad Rafki Nazar Narumi Lapoliwa Raden Arja Sadjiarto Tantri Yanuar Rahmat Syah