Articles
<![CDATA[Penguatan Daya Saing UMKM Melalui Model Pemberdayaan Berbasis Sistem Pengendalian Internal ]]>
<![CDATA[Mersiana Varia Juita]]>
<![CDATA[ Journal of Regional Economics Indonesia Vol 2, No 2 (2021): Agustus 2021 ]]>
Publisher : <![CDATA[University Merdeka Malang ]]>
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DOI: 10.26905/jrei.v2i2.7218
<![CDATA[Salah satu problem mendasar bagi penguatan daya saing UMKM terletak pada masih relatif tingginya biaya aksesibilitas. Untuk itu, penelitian ini bertujuan untuk mengetahui penerapan efisiensi sistem pembelian (aksesibilitas) bahan baku pada pelaku UMKM. Tujuan tersebut sangat penting untuk mengevaluasi apakah sistem pengendalian internal pada aksesibilitas bahan baku UMKM telah berjalan dengan optimal. Penelitian ini menggunakan metode kualitatif, yaitu prosedur penelitian yang menghasilkan data deskriptif berupa kata-kata tertulis atau lisan dari orang-orang dan perilaku yang diamati. Penelitian dengan pendekatan kualitatif menitikberatkan pada pemahaman, pemikiran, atau konsep berpikir dari peneliti untuk mengetahui makna dari suatu peristiwa atau kejadian. Hasil penelitian menunjukkan bahwa sistem pengendalian internal dari sistem aksesibilitas pembelian bahan baku pada UMKM masih belum komprehensif. Hal ini dikarenakan adanya disfungsi pengelolaan sistem keuangan perusahaan, oleh sebab itu, diperlukan beberapa perbaikan. Pertama, melalui penguatan tata kelola keuangan dengan memperhatikan struktur biaya perusahaan. Kedua, pentingnya mengoptimalkan fungsi distribusi kewenangan pada masing-masing bagian perusahaan. Perbaikan ini diharapkan dapat mengoptimalkan sistem aksesibilitas bahan baku UMKM yang selama ini mempunyai peranan penting, namun seringkali dilupakan dalam setiap program pemberdayaan UMKM. Hasil penelitian ini menegaskan pentingnya memperhatikan sistem pengendalian internal sebagai bagian integral bagi program pemberdayaan yang berorientasi pada penguatan daya saing UMKM.]]>
<![CDATA[Analisis Sistem Pengendalian Internal dalam Optimalisasi Sistem Pembelian pada PT. Mulia Safety Service Surabaya ]]>
<![CDATA[Mersiana Varia Juita]]>
<![CDATA[ Ascarya: Journal of Islamic Science, Culture, and Social Studies Vol. 1 No. 2 (2021) ]]>
Publisher : <![CDATA[Perkumpulan Alumni dan Santri Mahyajatul Qurro' ]]>
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DOI: 10.53754/iscs.v1i2.88
<![CDATA[This study aims to describe the application of the purchasing accounting system in the company and evaluate the internal control system in the company's purchasing accounting system. This research utilizes qualitative methods. The scope of research conducted in this study is an evaluation of internal control in the purchasing system at PT. Mulia Safety Service, which is located at Jl. Eastern Silver No. 232, Surabaya. Total respondents were determined using the snowball sampling technique—respondents who were selected to be key informants from the information manager of PT. Mulia Safety Service, then continued to other respondents based on recommendations from key respondents with assumptions related to the research conducted. Meanwhile, data analysis was carried out by collecting data, reducing data, presenting data, and analyzing data. The results showed that the internal control system for the purchasing accounting system at PT. Mulia Safety Service Surabaya is still not comprehensive. This is due to the dual function of the purchasing department (purchase function and receiving function) and the lack of document distribution (goods receipt form), which should also be accepted by the accounting department. Therefore, some improvements are needed. First, by creating a separate receiving section as a reception function or by giving this authority to the inventory section, and secondly, the receiving function also creates documents (goods receipt forms) so that not only the purchasing and inventory departments receive them but also the accounting department. This improvement is expected to optimize the purchasing accounting system at PT. Mulia Safety Service Surabaya.]]>
<![CDATA[PERCEPTION ANALYSIS OF SELF-EFFICIENCY, USEFULNESS AND EASY ABOUT E-INVOICE VERSION 3.1 TOWARDS COMPLIANCE WITH REPORTING OF VAT E-SPT PERIOD IN SURABAYA ]]>
<![CDATA[Placideus Mawar]]>;
<![CDATA[Mersiana Varia Juita]]>
<![CDATA[ Jurnal Mantik Vol. 6 No. 1 (2022): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik) ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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<![CDATA[Tax avoidance is one way to reduce the tax burden in a legal way. This study aims to examine and analyze the effect of financial factors, namely profitability, leverage, and company size on tax avoidance during the Covid-19 pandemic. This research belongs to the type of quantitative research using secondary data from the financial statements of the first, second, and third quarters. The population of this study is 43 transportation sector companies listed on the Indonesia Stock Exchange (IDX) in 2020. The research sample was selected using a purposive sampling method which then obtained a sample of 33 data from 11 companies during the first, second, and third quarters of 2020. Data analysis using multiple regression equation analysis technique.]]>
<![CDATA[Influence Of Corporate Governance, Leverage And Financial Performance On Earning Management On Manufacturing Companies On The Indonesia Stock Exchange ]]>
<![CDATA[Mersiana Varia Juita]]>
<![CDATA[ Enrichment : Journal of Management Vol. 12 No. 1 (2021): November: Management Science ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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<![CDATA[The purpose of this study is to find out the strong influence of corporate governance, leverage, and financial performance on earning management. Independent factors in the study were management ownership, institutional ownership, independent commissioners, leverage and financial performance. Bound variables are managerial ownership and institutional ownership. The earnings management variable is used as a bound variable. The businesses included in this study are manufacturing companies in the food and beverage industry listed on the Indonesia Stock Exchange during the period of three years 2017 to 2019. The study used quantitative research techniques, such as purposive sampling, resulting in 24 company samples or 120 research samples. The sample size is determined by a set of criteria, and the sample is taken from a pool of participants. Multiple linear analysis techniques were used in this study. Normality test, multicollinearity test, autorelation test, and the heteroskedasticity test is an example of the classical assumptions used in data analysis. It seems from the finding that managerial ownership has little impact on earning management because share ownership is very insignificant. Earning management is not affected by institutional ownership because institutional ownership relates only to current income and only current income. Independent commissioners have no influence on earnings management. The use of leverage has little impact on profit management. It doesn't matter how well the business is running financially because the company's strong profits show that the company is doing well on the other side of the equation.]]>
<![CDATA[Pengaruh Rotasi Kerja dan Reward Terhadap Kinerja Pegawai Melalui Motivasi di PT. Kereta Api Indonesia DAOP 8 Surabaya ]]>
<![CDATA[Mersiana Varia Juita]]>
<![CDATA[ COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 09 (2023): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat ]]>
Publisher : <![CDATA[Publikasi Indonesia ]]>
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DOI: 10.59141/comserva.v2i09.575
<![CDATA[Penelitian ini bertujuan 1). Untuk menganalisis pengaruh rotasi kerja cecara langsung terhadap kinerja pegawai di PT. Kereta Api Indonesia DAOP 8 Surabaya. 2). Untuk menganalisis pengaruh rotasi kerja jabatan melalui motivasi berpengaruh terhadap kinerja pegawai di PT. Kereta Api Indonesia DAOP 8 Surabaya. 3). Untuk menganalisis pengaruh reward secara langsung terhadap kinerja pegawai di PT. Kereta Api Indonesia DAOP 8 Surabaya. 4). Untuk menganalisis pengaruh pengharagaan melalui motivasi terhadap kinerja pegawai di PT. Kereta Api Indonesia DAOP 8 Surabaya. Penelitian ini juga disebut penelitian Untuk mendapatkan gambaran yang jelas, serta lebih dapat memahami isi dan agar definisi yang digunakan didalam penelitian ini dapat diukur serta menghilangkan dan menghindari adanya kesalahan dalam penafsiran. Penelitian ini menggunakan metode survey dengan kuesioner sebagai pengumpul data primer. Populasi adalah seluruh karyawan yang berjumlah 61 orang pegawai PT. Kereta Api Indonesia DAOP 8 Surabaya, adapun metode menggunakan teknik Proportional Stratified Rabdom Sampling, teknik ini digunakan karena populasinya tidak homogeny ditentukan melalui rumus Taro Yaname dan rumus Slovin. Sehingga akan diperoleh sampel berjumlah 6i orang reponden. Teknik analisa data yang digunakan adalah partial least square (PLS).Hasil penelitian disimpulkan bahwa 1) rotasi kerja berpengaruh non signifikan kinerja pegawai; 2) reward tebukti berpengaruh signifikan postif terhadap kinerja pegawai; 3) rotasi kerja berpengaruh non signifikan terhadap kinerja pegawai melalui motivasi. 4)reward berpengaruh signifikan positif terhadap kinerja pegawai melalui motivasi.]]>
<![CDATA[The influence of the environment and work culture on organizational performance through strategic planning at the community and village empowerment services in Flores district, East Nusa Tenggara province ]]>
<![CDATA[Mersiana Varia Juita]]>
<![CDATA[ Indonesia Auditing Research Journal Vol. 11 No. 3 (2022): September: Auditing, Finance, IT Plan, IT Governance, Risk ]]>
Publisher : <![CDATA[Institute of Accounting Research and Novation (IARN) ]]>
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DOI: 10.35335/arj.v11i3.14
<![CDATA[This study aims to determine the effect of environmental strategy, organizational culture, and planning strategy on organizational performance at the Village Community Empowerment Agency of the Provincial Government of Flores Regency, East Nusa Tenggara. The sample of this study was 100 residents of Flores Regency. Partial Least Square (PLS) was used as a hypothesis testing tool. The results showed that organizational culture has an effect on organizational situation, and strategic planning has an effect on organizational performance, according to the findings of this study. In addition, the strategic environment has an effect on strategic planning, and organizational culture has an effect on strategic planning.]]>
<![CDATA[The influence of the environment and work culture on organizational performance through strategic planning : at the Community and Village Empowerment Office of Flores Regency, East Nusa Tenggara Province ]]>
<![CDATA[Mersiana Varia Juita]]>
<![CDATA[ Indonesia Accounting Research Journal Vol. 10 No. 2 (2022): December: Accounting ]]>
Publisher : <![CDATA[Institute of Accounting Research and Novation (IARN) ]]>
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DOI: 10.35335/iarj.v10i2.21
<![CDATA[This study aims to determine the effect of environmental strategy, organizational culture, and planning strategy on organizational performance in the Village Community Empowerment Agency, the Provincial Government of Flores, East Nusa Tenggara. The sample of this research is 100 residents of Flores Regency. Partial Least Square (PLS) is used as a hypothesis testing tool. The results of the study show that organizational culture has an effect on organizational situations, and planning strategies have an effect on organizational performance, according to the findings of this study. In addition, the strategic environment influences the planning strategy, and organizational culture influences the planning strategy.]]>
<![CDATA[Analysis on the job training and off the job training to performance through competency in regional water companies in Mojokerto City ]]>
<![CDATA[Mersiana Varia Juita]]>
<![CDATA[ Junal Ilmu Manajemen Vol 6 No 3 (2023): July: Management Science and Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/jmas.v6i3.243
<![CDATA[The Regional Drinking Water Company is a company that monopolizes the distribution of water to the community so that it is expected to be able to supply and distribute water according to community needs. Therefore, competent human resources are needed to support performance Regional Drinking Water Company. The decline in the performance of the Mojokerto City Water Supply Company as a whole is largely determined by three performance measurement indicators, namely services, operations and human resources. In the human resources section, the increase in the competence of Regional Drinking Water Company employees from 2017-2022 has experienced a downward trend. These indications show the need for training programs for employees in order to improve employee competence and performance. The purpose of this study was to determine the effect of on the job and off the job training through competence on the performance of employees of the Mojokerto Water Supply Company. The sample in this study used 40 employees of the Regional Drinking Water Company in Mojokerto City. Data analysis used in this study used path analysis. Based on the research results, it can be concluded that on the job training and off the job training have an effect on competency in the Mojokerto Water Supply Company. Whereas on the job training, off the job training and competence affect employee performance. For indirect influence, on the job training and off the job training through competence has a significant influence on the performance of employees in Regional Drinking Water Company in Mojokerto City.]]>
<![CDATA[The influence of motivation and employee satisfaction on employee performance through organizational citizenship behavior at PDAM Giri Tirta Gresik district ]]>
<![CDATA[Mersiana Varia Juita]]>
<![CDATA[ Junal Ilmu Manajemen Vol 6 No 3 (2023): July: Management Science and Field ]]>
Publisher : <![CDATA[Institute of Computer Science (IOCS) ]]>
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DOI: 10.35335/jmas.v6i3.292
<![CDATA[Performance is the achievement of work (performance) both in quantity and quality achieved by a person during a certain period usually in one year. Employees who complete their duties properly and correctly will have high performance. This study aims to test and analyze employee motivation and satisfaction on employee performance with Organizational citizenship behavior as an intervening variable. This research was obtained from labor respondents at PDAM Giri Tirta Gresik Regency totaling 769 respondents. Determination of the number of samples using a representative sample so as to get as many as 100 labor respondents. This study uses primary data, namely by distributing questionnaires. In addition to primary data, this study also uses secondary data. This type of research uses quantitative research. The data analysis technique used is Partial Least Square (PLS).The results of this study explain that 1) Motivation can contribute to improving Organizational citizenship behavior. 2) Employee satisfaction can contribute to improving organizational citizenship behavior. 3) Employee satisfaction can contribute to improving employee performance. 4) Employee satisfaction can contribute to improving employee performance. 5) Organizational citizenship behavior can contribute to improving employee performance. 6) Motivation can contribute to improving employee performance through organizational citizenship behavior. 7) Employee satisfaction can contribute to improving employee performance through organizational citizenship behavior.]]>
<![CDATA[ANALISIS KINERJA PETUGAS PEMERIKSA PAJAK ]]>
<![CDATA[Mersiana Varia Juita]]>
<![CDATA[ MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 5, No 1 (2020): JMAPAN ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Yapan ]]>
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DOI: 10.51774/mapan.v5i1.119
<![CDATA[Kondisi Negara yang sangat memprihatinkan di bidang keuangan membutuhkan pemasukan/dana segar. Dana tersebut sebagian besar dibebankan pada Direktorat Jendral Pajak. Masalah yang dihadapi Direktorat Jendral Pajak adalah Kinerja yang kurang menggembirakan. Oleh sebab itu Direktorat jendral pajak harus melakukan pembenahan terhadap sumber daya manusianya.Jenis penelitian yang digunakan adalah Explanatory Research, dengan pendekatan survey. Teknik sampling yang dilakukan adalah purposive random sampling dengan jumlah responden sebanyak 87 orang. Adapun teknik analisis yang digunakan adalah analisis deskriptif dan analisis jalur.Secara deskriptif hasil penelitian ini dapat digambarkan bahwa sebagian besar karyawan menunjukkan persepsi, sikap dan kepribadian yang positif sehingga secara umum faktor individu yang dimiliki karyawan cenderung bersifat positif. Budaya organisasi yang ada dalam kantor cenderung dinilai sudah baik. Sebagian besar karyawan dinilai mempunyai perilaku kerja positif. Kinerja petugas sudah baik dan menunjukkan kerja optimal.]]>
