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All Journal Tax & Accounting Review SEIKO : Journal of Management & Business Jurnal ULTIMA Accounting Yustisia Merdeka : Jurnal Ilmiah Hukum Jurnal Muara Ilmu Ekonomi dan Bisnis International Journal of Educational Research and Social Sciences (IJERSC) JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Sistem Informasi dan Manajemen Jurnal Akuntansi Kontemporer
Nerissa Arviana, Nerissa
UK PETRA
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Pemahaman Peraturan, Omset, Pemeriksaan, Sanksi, Relasi Sosial, dan Persaingan Usaha Terhadap Kepatuhan Wajib Pajak Restoran di Mojokerto Tahun 2014 Arviana, Nerissa; Sadjiarto, Raden Arja
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 (78.005 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.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI Arviana, Nerissa
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 2, No 1 (2018): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v2i1.1745

Abstract

Beberapa penelitian tentang kepatuhan wajib pajak orang pribadi dengan berbagai variabel bebas telah dilakukan dengan beragam hasil. Penelitian ini bertujuan menguji secara empiris  pengaruh pelayanan fiskus, sanksi perpajakan, tingkat pemahaman, kesadaran perpajakan, sosialisasi perpajakan, dan persepsi atas efektifitas perpajakan. Populasi dalam penelitian ini ditentukan dengan menggunakan random sampling, data yang ada didapat dari pembagian kuesioner kepada responden di KPP Kembangan  secara acak sederhana.Metode analisis yang digunakan adalah regresi berganda. Hasil penelitian menunjukkan bahwa pelayanan fiskus memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Begitu juga dengan variabel  sanksi perpajakan , tingkat pemahaman, kesadaran perpajakan , sosialisasi perpajakan  dan persepsi atas efektiftas perpajakan. Kata Kunci : Pengaruh pelayanan fiskus, sanksi perpajakan, tingkat pemahaman,kesadaran perpajakan, sosialisasi perpajakan, persepsi atas efektifitas perpajakan,kepatuhan wajib pajak.
ANALISIS KASUS PRITA MULYASARI DALAM PUTUSAN PENINJIAUAN KEMBALI NO. 225 PK/PID.SUS/2011 Arviana, Nerissa; Mandiana, Sari; Setyabudhi, Jusup Jacobus
YUSTISIA MERDEKA : Jurnal Ilmiah Hukum Vol 6, No 2 (2020): JURNAL YUSTISIA MERDEKA
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/yume.v6i2.47

Abstract

Social media are growing so rapidly now, besides having a positive impact on society, it also has negative impacts such as hoaxes, pornography, and defamation. Some cases that are closely related to social media are criminal defamation in violation of the Information and Electronic Transactions Law, as experienced by Prita Mulyasari, a case that was initiated by sending a complaint email for Omni Hospital to her friends, so She was charged violating No. 11 of Information and Electronic Transactions Law year 2008, in this study the author uses the Doctrinal or Normative Juridical research methodology by discussing court decision No. 225 PK / PID. SUS / 2011 where in this case Prita Mulyasari was dismissed by the Tangerang District Court, but was found guilty at the Supreme Court level and finally was released free at the Judicial Review level.Keywords: Prita Mulyasari; RS. Omni; Information and Electronic Transaction Law
Influencing Factors Profitability of Manufacturing Companies on Indonesia Stock Exchange Devita*, Hety; Arviana, Nerissa
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 8, No 2 (2023): April, Social and Religious Aspect in History, Economic Science and Law
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v8i2.24790

Abstract

The achievement of the company's goals is to increase profitability, namelyThe company's ability to obtain sales profits, total assets and own capitalResearch Objectives To find out Current Ratios, Company Size, Age of influential companies on Return On Assets in companies listed on the IDX. Population from this research is the company's fundamental report on the IDX for 6 years from 2017-2022.  Based on the criteria in the picking The sample was obtained as a total of 6 companies from 36 sub companies consumer sector listed on the Indonesia Stock Exchange for the period 2017-2022,  The results showed that the current ratio, company size had a positive effect on profitability and the age of the company negatively affected the profitability of manufacturing companies
Pengaruh Corporate Governance dan Ukuran Perusahaan Terhadap Integritas Laporan Keuangan Pada Perusahaan BUMN Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021 Nazar, Mohamad Rafki; Arviana, Nerissa
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
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
Pengaruh ROA, DER, EPS, PER, DAN PBV Terhadap Harga Saham: Studi Pada Perusahaan Go Public Sektor Properti Di BEI Tahun 2009-2011 Arviana, Nerissa; Lapoliwa, Narumi
Ultimaccounting Jurnal Ilmu Akuntansi Vol 5 No 2 (2013): ULTIMA Accounting
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | 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
PENGUATAN BUDAYA ORGANISASI MELALUI SISTEM PENGENDALIAN MANAJEMEN UNTUK MENINGKATKAN KINERJA HOTEL Arviana, Nerissa; Daromes, Fransiskus Eduardus; Kampo, Kunradus
Jurnal Akuntansi Kontemporer Vol. 13 No. 1 (2021)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v13i1.2769

Abstract

This study explains that management control system is a mechanism to encourage the strengthening of organizational culture in enhancing hotel performance. The study used a survey method through questionnaires on managers and heads of departments at 3, 4, and 5-star hotels Makassar. Data analysis was performed by path analysis and Sobel test. The results show that organizational culture has no direct effect on hotel performance, however, it has a positive and significant effect on the management control system, which in turn has a positive and significant effect on hotel performance. In other words, management control system mediates the influence of organizational culture on hotel performance.
MODEL PENERAPAN ANGGARAN BERBASIS KINERJA DI RS TK. II. DR. R. HARDJANTO BALIKPAPAN Arviana, Nerissa; Handayani, Nining; Rinawati, Rinawati; Andriani, Rian
JURSIMA Vol 12 No 2 (2025): Volume 12 Nomor 2 2025
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v12i2.1192

Abstract

Performance-Based Budgeting (PBB) at Tk. II Hospital Dr. R. Hardjanto Balikpapan Performance-Based Budgeting (PBB) is an budgeting approach that links resource allocation with measurable performance outcomes, aiming to improve organizational efficiency, effectiveness, and accountability. This research aims to analyze how PBB is implemented at Tk. II Hospital Dr. R. Hardjanto Balikpapan (RST), identify challenges and opportunities, and determine the budgeting model applied to support the achievement of the hospital's strategic goals. This study uses a qualitative approach with a case study at RST. Data was collected through in-depth interviews with relevant parties and a review of documents related to budgeting and performance reports. The research findings indicate that the implementation of PBB at RST faces several challenges, including limited understanding of the PBB concept among staff, resistance to change, lack of an integrated performance measurement system, and sub-optimal management support. However, opportunities for improvement exist through increased socialization, continuous training, development of supporting information systems, and strengthened commitment from all relevant parties. The conclusion of this research is that PBB at RST is an evolutionary process carried out gradually. The understanding of PBB is still limited among leaders and staff, but it is practically underway. The budgeting model starts with a bottom-up budget planning process, remains fixed during the budget period, and evaluations are conducted periodically through internal and external audit systems.
Determinants Of Financial Performance To Stock Return Devita, Hety; Arviana, Nerissa
International Journal of Educational Research & Social Sciences Vol. 4 No. 2 (2023): April 2023
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v4i2.625

Abstract

This study aims to examine the effect of return on assets (X1), return on equity (X2), and earnings per share (X3) on stock returns (Y) in automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2021 period.The population used in this study is a manufacturing company in the automotive sub-sector. This study uses saturated sampling (Census) with a total sample of 7 companies.The data analysis technique in this study uses descriptive analysis, classical assumption analysis, multiple linear regression analysis, with hypothesis testing using -t test and F test.The results of the study show that: (1) partially the return on asset (X1) variable has a positive and significant effect on stock returns. (2) partially the return on equity variable (X2) has a negative and significant effect on stock returns. (3) partially the earning per share (X3) variable has no positive and insignificant effect on stock returns. (4) Simultaneously, the return on assets (X1), return on equity (X2) and earnings per share (X3) variables have a positive and significant effect on stock returns.
Co-Authors Andrian Dektisa Hagijanto Bernadette Dian Arini Maer Fransiskus Eduardus Daromes Hety Devita Kampo, Kunradus Lapoliwa, Narumi Nazar, Muhammad Rafki Nining Handayani Raden Arja Sadjiarto, Raden Arja Rian Andriani, Rian Rinawati Rinawati Sari Mandiana Setyabudhi, Jusup Jacobus