Article Per Year (5 Year)
p-Index From 2021 - 2026
2.338
P-Index
This Author published in this journals
All Journal Journal Of Management Science (JMAS) Jurnal Mantik Enrichment : Journal of Management Ascarya: Journal of Islamic Science, Culture and Social Studies COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Journal of Regional Economics Indonesia Indonesia Auditing Research Journal Indonesia Accounting Research Journal MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Jurnal Ar Ro'is Mandalika (Armada) PESHUM
Mersiana Varia Juita
Sekolah Tinggi Ilmu Ekonomi Yapan, Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
PERAN CORPORATE GOVERNANCE DALAM HUBUNGAN ANTARA PERUSAHAAN KELUARGA TERHADAP AGRESIVITAS PAJAK Mersiana Varia Juita
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 5, No 2 (2020): JMAPAN
Publisher : Sekolah Tinggi Ilmu Ekonomi Yapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v5i2.123

Abstract

The government in funding its activities can be sourced from the tax. But until now the state revenue from taxes has not been maximized. One thing that can cause this is that companies generally prefer to pay small amounts of tax and use aggressive taxation strategies. This study aims to examine the effect of family ownership on tax aggressiveness moderated by corporate governance. Family ownership is measured by dummy variable 1 or 0, corporate governance with the proportion of the composition of independent commissioners, and tax aggressiveness using the Effective Tax Rate (ETR). Data analysis using Moderated Regression Analysis (MRA). The results of this study indicate family ownership does not affect tax aggressiveness, corporate governance has a positive effect on tax aggressiveness, and corporate governance strengthens the relationship between family ownership and tax aggressiveness. The research implication is that it can be an input in making decisions for the government regarding taxation, for companies related to decision making regarding corporate governance, as well as for investors for investment decisions.
Pengaruh Stres Kerja Terhadap Kinerja Pegawai Melalui Kepuasan Kerja Di Puskesmas Sedati Kabupaten Sidoarjo Juita, Mersiana Varia
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 1: Desember 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i1.7140

Abstract

Penelitian ini bertujuan untuk mengeksplorasi bagaimana stres kerja mempengaruhi kinerja pegawai melalui peran kepuasan kerja di Puskesmas Sedati, Kabupaten Sidoarjo. Penelitian ini melibatkan seluruh pegawai Puskesmas Sedati yang berjumlah 45 orang. Dalam hal ini, peneliti menggunakan teknik sensus, di mana semua pegawai yang telah bekerja lebih dari satu tahun di Puskesmas Sedati dijadikan responden dalam penelitian ini. Data yang terkumpul kemudian dianalisis dengan menggunakan metode Partial Least Square (PLS) melalui aplikasi Smart PLS 3.0. Berdasarkan hasil analisis, ditemukan beberapa temuan penting. Pertama, terdapat pengaruh signifikan dari stres kerja terhadap kepuasan kerja pegawai di Puskesmas Sedati. Kedua, kepuasan kerja terbukti memiliki hubungan yang signifikan dengan kinerja pegawai di tempat tersebut. Ketiga, stres kerja juga memberikan dampak signifikan terhadap kinerja pegawai, dengan pengaruh tersebut melalui mediasi kepuasan kerja.
DETERMINASI KEPUASAN PELANGGAN MELALUI KUALITAS PRODUK, PERSEPSI HARGA, DAN KUALITAS PELAYANAN PADA NEW FORTUNA HOME FURNITURE DI SIDOARJO Mersiana Varia Juita; Siti Masruroh
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 9 No 2 (2024): JMAPAN
Publisher : LPPM STIE YAPAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v9i2.250

Abstract

Perkembangan dunia bisnis yang pesat, khususnya pada industri mebel kayu, mendorong meningkatnya persaingan yang semakin ketat. Kondisi ini menjadi tantangan bagi perusahaan, termasuk New Fortuna Home Furniture di Sidoarjo. Untuk meningkatkan daya saing, New Fortuna Home Furniture melakukan diferensiasi produk melalui pemberian merek, penetapan persepsi harga yang kompetitif, serta penyediaan kualitas pelayanan yang optimal guna mencapai kepuasan pelanggan. Penelitian ini bertujuan untuk menganalisis pengaruh produk, persepsi harga, dan kualitas pelayanan terhadap kepuasan pelanggan secara simultan maupun parsial pada New Fortuna Home Furniture. Penelitian menggunakan desain deskriptif dan asosiatif dengan pendekatan kuantitatif. Populasi adalah seluruh konsumen yang membeli produk mebel, dengan sampel sebanyak 71 responden yang melakukan pembelian selama tahun 2023. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa produk, persepsi harga, dan kualitas pelayanan masing-masing berpengaruh signifikan terhadap kepuasan pelanggan. Secara simultan, ketiga variabel tersebut juga terbukti memberikan pengaruh yang signifikan terhadap kepuasan pelanggan pada New Fortuna Home Furniture di Sidoarjo.
ANALISIS KINERJA PETUGAS PEMERIKSA PAJAK Mersiana Varia Juita
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 5 No 1 (2020): JMAPAN
Publisher : LPPM STIE YAPAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v5i1.119

Abstract

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.
PERAN CORPORATE GOVERNANCE DALAM HUBUNGAN ANTARA PERUSAHAAN KELUARGA TERHADAP AGRESIVITAS PAJAK Mersiana Varia Juita
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 5 No 2 (2020): JMAPAN
Publisher : LPPM STIE YAPAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v5i2.123

Abstract

The government in funding its activities can be sourced from the tax. But until now the state revenue from taxes has not been maximized. One thing that can cause this is that companies generally prefer to pay small amounts of tax and use aggressive taxation strategies. This study aims to examine the effect of family ownership on tax aggressiveness moderated by corporate governance. Family ownership is measured by dummy variable 1 or 0, corporate governance with the proportion of the composition of independent commissioners, and tax aggressiveness using the Effective Tax Rate (ETR). Data analysis using Moderated Regression Analysis (MRA). The results of this study indicate family ownership does not affect tax aggressiveness, corporate governance has a positive effect on tax aggressiveness, and corporate governance strengthens the relationship between family ownership and tax aggressiveness. The research implication is that it can be an input in making decisions for the government regarding taxation, for companies related to decision making regarding corporate governance, as well as for investors for investment decisions.
Analysis of Time Management, Work Stress, and Job Enrichment on Employee Performance at PT. Tiga Putra Logistik in Sidoarjo Mersiana Varia Juita
Jurnal Ar Ro'is Mandalika (Armada) Vol. 5 No. 3 (2025): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v5i3.5215

Abstract

This study aims to evaluate the effect of time management, work pressure, and task enrichment on employee performance at PT. Tiga Putra Logistik located in Sidoarjo. All employees of the company became the population in this study, with 70 respondents selected purposively based on certain criteria. The analysis technique used was multiple linear regression with the Partial Least Square (PLS) approach. The results of the analysis showed that the three variables simultaneously had a significant effect on employee performance. Individually, time management was proven to have a significant positive impact, indicating that good time management can increase productivity. Conversely, work stress had a significant negative effect, where excessive pressure actually decreased performance. On the other hand, job enrichment emerged as the most influential factor in driving increased performance because it provided task variation, meaning in work, and freedom in work, all of which increased motivation and satisfaction.
Co-Authors Placideus Mawar Siti Masruroh