Article Per Year (5 Year)
p-Index From 2020 - 2025
5.16
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi AKUNESA Jurnal Pendidikan Akuntansi (JPAK) Infestasi AKRUAL: Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) International Journal of Economics, Management, Business, and Social Science Akuntansi dan Teknologi Informasi Abimanyu: Journal of Community Engagement J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI BISMA (Bisnis dan Manajemen) Jurnal Akuntansi AKUNESA Jurnal Akuntansi dan Keuangan Gemilang: Jurnal Manajemen dan Akuntansi International Journal of Community Service (IJCS) Journal of Public and Business Accounting Intellektika: Jurnal Ilmiah Mahasiswa
Lintang Venusita
Universitas Negeri Surabaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 45 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 45 Documents
Search

 1   2   3   4   5 
Analisis Pengaruh Sikap, Norma Subyektif, Dan Kontrol Keperilakuan Terhadap Perilaku Kepatuhan Wajib Pajak Restoran Di Surabaya Venusita, Lintang; Dyan, Femka
AKRUAL: JURNAL AKUNTANSI Vol 5, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2013)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v5n1.p59-74

Abstract

AbstractTax arrears increased area in Surabaya. One of the biggest delinquent taxes derived from the Restaurant. It is proved that the level of tax compliance is lacking Restaurant. This study examines the behavior of tax compliance by using variable bebas Attiude, Subjective Norms, and Behavioral control. The purpose of this study is to determine how much influence attitudes, subjective norms, and behavioral control toward tax compliance behavior Restaurant taxpayer in Surabaya. The population in this study are all Restaurants taxpayer in Surabaya. The sample used was 94 Taxpayer Restaurant. The data analysis technique used in this study multiple linear regression. Based on the results of the analysis carried out it could be concluded that attitudes, subjective norms and behavioral control significantly positive effect on taxcompliance behavior Restaurant.
Penerapan Analisis Swot Sebagai Dasar Penentuan Strategi Peningkatan Kinerja Pt. Bank X Di Surabaya Venusita, Lintang; Sari, Pramita Kartika
AKRUAL: JURNAL AKUNTANSI Vol 3, No 1: AKRUAL: JURNAL AKUNTANSI (OKTOBER 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n1.p15-37

Abstract

AbstractPerformance is the result or degree of the persons overall success for a certain period in the task compared with a range of possibilities, such as working standards, targets or goals or criteria are predetermined and mutually agreed. Researchers have identified a phenomenon that occurs in the PT. Bank X can see how the application of a SWOT analysis as a basis for determining the performance improvement strategy. The purpose of this study was to determine the strategy to improve the performance of PT. Bank X. Of acquisition score internal-external quadrant is known that the position of PT. Bank X is located at coordinates (-0.44; -0.26) are in a position or is in quadrant IV Defensive strategy (WT) is an unfortunate situation for PT. Bank X because the direction of defensive strategy indicates that the PT. Bank X has the environmental threats of the temporary position is relatively weak and should strive to minimize weaknesses and avoid threats that occur. Some suggestions are presented, among others, development and training to improve skills and quality, product innovation and improve the quality of the service to customers, adding to the facilities and infrastructure to support the activities of banks, the selection of candidates before the merger partners.
Peranan Anggaran Partisipatif Dalam Rangka Peningkatan Kinerja Manajerial Dikaitkan Dengan Budaya Organisasi Dan Hubungan Antarindividu Pada Organisasi Ekasari, Novita; Venusita, Lintang
AKRUAL: JURNAL AKUNTANSI Vol 1, No 1: AKRUAL:Jurnal Akuntansi (Oktober 2009)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v1n1.p78-88

Abstract

AbstractThis article aims to provide a framework to think about the role of participatory budgeting to improve managerial performance is associated with organizational culture and relationship between individuals at nonprofit organizations. Participatory budgeting process to function properlyand implemented well, if supported by the device work, human resources, individual relationships within the organization, and culture that has taken hold in a nonprofit organization. Each nonprofit organization aims to improve services and performance-oriented but not profit. Several nonprofit organizations have undergone repositioning and development organization which aims other than to provide services to the community also increases the profits from service operations.
ANALISIS PENGUKURAN KINERJA PT. JAPFA COMFEED INDONESIA TBK MENGGUNAKAN METODE SWOT BALANCED SCORECARD ROKHIM FIRMANSYAH, MIFTAKHUL; VENUSITA, LINTANG
Jurnal Akuntansi AKUNESA Vol 6, No 1 (2017): AKUNESA (September 2017)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study was aimed to analyze the performance of the company PT. Japfa Comfeed Indonesia, Tbk by four (4) perspectives in Balanced Scorecard which is, financial perspective, customer perspective, internal business process perspective, learning and growth perspective and decided strategy using SWOT. This research was held at PT. Japfa Comfeed Indonesia, Tbk Branch Office of Sidoarjo. The results of the research show that the financial performance from year to year was fluctuate but has a good performance in general. Meanwhile on the measurement of non-financial performance consisting of customer perspective, internal business processes customer perspective and growth and learning customer perspective had a good performance. Overall results of the PT. Japfa Comfeed Indonesia, Tbk companys performance using Balanced Scorecard was Good which is equal to 78,56%. Viewed from the Balanced Scorecard results and combined with the SWOT matrix author found some strategies that are expected to support PT. Japfa Comfeed Indonesia, Tbk.
ANALISIS RANTAI NILAI PADA PERUM PERHUTANI DALAM MENENTUKAN PRODUK UNGGULAN SASONGKO JATI, LINGGAR; VENUSITA, LINTANG
Jurnal Akuntansi AKUNESA Vol 6, No 2 (2018): AKUNESA (Januari 2018)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research uses descriptive qualitative research approach in analyzing the activity of value chain of company. Research begins with identifying value chain activities by classifying each activity into key activities and supporting activities. The next step is to identify each value activity and the next step is to identify opportunities to add value. The procedure of data retrieval is done by observation, interview and documentation. Based on the results of the identification then carried out the analysis. The results showed that on the main activities and supporting activities of Perum Perhutani KPH Bojonegoro there execution of activities of less efficient value. Companies are better off reducing the activity that arises from each value activity. With the implementation of efficient value activity the company can change the value of activity from Perum Perhutani KPH Bojonegoro can be improved. Keywords: value chain analysis, Premium Gods
SUKSESI DAN KINERJA KEUANGAN ATAS KEBERLANGSUNGAN PERUSAHAAN KELUARGA DI INDONESIA NUNGKY BUDIARTI, ELIZA; VENUSITA, LINTANG
Jurnal Akuntansi AKUNESA Vol 6, No 2 (2018): AKUNESA (Januari 2018)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Family business is a business that is usually derived from the founder or the previous generation to the next generation. But not many family business especially in Indonesia which thought and planned succession process. The continuation of the family business in the future is also uncertain. In addition, the family businesses performance also possible lower than non-family business, which are motivated by the chance of conflict on family business. By using descriptive qualitative method, with a conceptual approach. The results obtained indicate that the family business in Indonesia has a good financial performance because it is also supported by the motivation of the companys establishment. As well as the family business succession process in Indonesia have good planning from the previous generation and are supported with a good competence of the successor. So the continuation ofthe family company in Indonesia can take place with a long-term orientation. Keywords : family business, succession, financial performance
INDIKATOR KUALITAS AUDIT: PERSEPSI AUDITOR INTERNAL PEMERINTAH MENGENAI FAKTOR-FAKTOR PERSONAL ROCHMATUL LESTARI, NOVIA; VENUSITA, LINTANG
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objective of this research is to observe Audit Quality in terms of auditor?s independence, integrity, professional competence, professional skepticism, and objectivity. This research uses 34 samples that consist of active auditors who work in Badan Pengawasan Keuangan dan Pembangunan (BPKP) as the government internal auditor. By using Partial Least Square (PLS), the result shows that integrity, professional competence and professional skepticism have significant impacts on audit quality but partially, independence and objectivity has no impact on Audit Quality. This shows that although the measurement for Audit Quality is broad and complex, the auditor personality still become the main role in order to determine the quality of audit. Keyword: Audit Quality, Personal Factors, BPKP.
DAMPAK RESTRUKTURISASI UTANG PADA KINERJA KEUANGAN PERUSAHAAN ADE RUDIANA, DHILLA; VENUSITA, LINTANG
Jurnal Akuntansi AKUNESA Vol 6, No 3 (2018): AKUNESA (Mei 2018)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The case of an Indonesian company that made a debt restructuring went bankrupt in the second year after the debt restructuring was carried out, and the case of a company that restructuring the same debt twice indicate of moral hazard. That phenomenon indicated that debt restructuring was only used by the company to avoid or delay default status without improving their real firm performance according to the purpose of debt restructuring at first. This study aims to determine the impact of debt restructuring on the companys financial performance in the period after debt restructuring. The research sample is the debt restructuring company players in 2012-2016 whose its shares are listed on the Indonesia Stock Exchange. The impact is seen through the presence of significant differences in financial performance before and after debt restructuring. The results showed that debt restructuring did not improve the companys financial performance.Keywords : Debt restructuring, financial performance, strategic impact, and Indonesian evidence.
MODERASI CORPORATE GOVERNANCE TERHADAP HUBUNGAN ASIMETRI INFORMASI DENGAN MANAJEMEN LABA SABILA SYAHYIDATI, SAL; VENUSITA, LINTANG
Jurnal Akuntansi AKUNESA Vol 7, No 1 (2018): AKUNESA (September 2018)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Profit is one of the potential information in financial statements. The right information as a way to avoid information asymmetry. The occurrence of information asymmetry can be controlled by using a concept of corporate governance. These research purpose to test the influence of composition the board of commissioner in moderating relationship by information asymmetry with earnings management. This research by using panel data that taken from the Indonesia Stock Exchange with 131 samples from the manufacturing sector during the period 2015-2016. This research uses moderation regresion analysis. The results of this research provide empirical evidence that information asymmetry has a positive effect on earnings management. Corporate governance which is proxied by the composition of the board of commissioner is able to moderate and strengthen the relationship of information asymmetry on earnings management.
PENGARUH OPINI AUDIT TAHUN SEBELUMNYA, KARAKTERISTIK KOMITE AUDIT DAN AUDIT TENURE TERHADAP OPINI AUDIT GOING CONCERN NADYA PARAMITHA, DEVITA; VENUSITA, LINTANG
Jurnal Akuntansi AKUNESA Vol 7, No 2 (2019): AKUNESA (Januari 2019)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Going concern problem of the company which results in the companys doubt in maintaining the continuity of its business in the future. This makes the need for research that aims to determine the effect of prior year audit opinion, audit committee characteristics and audit tenure on going concern audit opinion on the mining industry companies registered in the Indonesian Stock Exchange (IDX) in 2013 to 2017. Samples in this study are all of the mining industry companies registered (BEI) in 2013 to 2017 using purposive sampling obtained 155 companies that match the sampling criteria. Research carried out using logistic regression data analysis techniques with SPSS 23 test equipment which obtained the results of the research prior year audit opinion has a positive effect on the probability of going concern audit opinion, audit committee characteristics and audit tenure has no effect on the probability of going concern audit opinion.Keywords:Going-Concern Audit Opinion, Prior Year Audit Opinion, Audit Committee Characteristics and Audit Tenure
Co-Authors Achmad Galang Santoso ADE RUDIANA, DHILLA Adinda Febiyanti Aidha, Fitri Nur Aisyaturrahmi Anastasia Filiana Ismawati Astri Ika Damayanti Diah Windah Pratiwi Dian Anita Nuswantara Dodi Prasetya Dr. Dewi Dwi Astutik Dwi Astutik Dwi Sunu Widyo Pebruanto Elinda Widayu Fadilah, Shinta Nuriyah Femka Dyan Femka Dyan, Femka Fifi Arida Yahya Firmansyah, Alif HARIYATI Hariyati Hariyati Lailatul Fauziah Loggar Bhilawa Luvy Nurfinda Sari Made Dudy Satyawan Maria Asumpta Evi Marlina Mariana Muhammad Fiki Firmansyah Nabila Khoirunnisa Asadanie NADYA PARAMITHA, DEVITA NOVITA EKASARI Novita Ekasari NUNGKY BUDIARTI, ELIZA Pramita Kartika Sari Pramita Kartika Sari, Pramita Kartika Pujiono Pujiono Ramadhani, Pavita Redianto Putra Rediyanto Putra Rendra Arief Hidayat Rista Ninda Silfiana Riyanto, Anis ROCHMATUL LESTARI, NOVIA ROHMAWATI KUSUMANINGTIAS ROKHIM FIRMANSYAH, MIFTAKHUL SABILA SYAHYIDATI, SAL SASONGKO JATI, LINGGAR Setiawati, Alifia Arum Siti Anisah Trisa Wahyuningsih Wijita Lutvitasari