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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
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KEPEMILIKAN MANAJERIAL DAN CASH HOLDING PADA PERUSAHAAN KELUARGA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017 Riyanto, Anis; Venusita, Lintang
Jurnal Akuntansi AKUNESA Vol 8, No 2 (2020): AKUNESA (JANUARI 2020)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

This research has purpose to prove the effect of managerial ownership on cash holding in family companies. The population and research sample are family firm listed on the Indonesia Stock Exchange during 2014-2017. Based on sample collection techniques Puposive sampling method the number of samples used was 44 samples with a sample unit of 176. The statistical method used is regretion analysis with the help of E-VIEWS 10. The results prove that managerial ownership has annegatif effect of cash holding in family firm on Indonesia Stock Exchange during 2014-2017.The greater managerial ownership will make the company's cash holding decrease because the manager feels that he owns the company and does not want problems related to too much cash holding in the company to appear.
TIPE INDUSTRI DAN KUALITAS PENGUNGKAPAN EMISI KARBON DI INDONESIA Ramadhani, Pavita; Venusita, Lintang
Jurnal Akuntansi AKUNESA Vol 8, No 3 (2020): AKUNESA (MEI 2020)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

The purpose of this research is to investigate the influence of industrial type on disclosure quality of carbon emission activity. Based on GICS classification this paper dividing industrial type into two, intensive firm and non-intensive firm.  This research?s sample are all the participants of sustainability report award from 2015-2017. The sample was selected using purposive sampling technique and obtained 89 companies. This paper used regression linear analysis with SPSS 24 for the analysis technique. The result of the analysisshows that industrial type significantly effect disclosure quality of carbon emission activity.
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 : UNIVERSITAS NEGERI SURABAYA

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 person's 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 : UNIVERSITAS NEGERI SURABAYA

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.
DOUBLE DUTIES: PAJAK DAN SUMBANGAN KEAGAMAAN DALAM PERSPEKTIF MASYARAKAT HINDU BALI (Studi pada Wajib Pajak Orang Pribadi Umat Hindu Perantauan Asal Bali Di Sektor Tropodo Sidoarjo) Made Dudy Satyawan; Lintang Venusita
InFestasi Vol 10, No 2 (2014): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i2.527

Abstract

This study aims to explore the practice of giving Punia Hindu Balinese community in Sidoarjo Tropodo. Phenomenological qualitative research approach that connects between the attitudes and behaviours of Hindus who pay taxes to fund events Punia and issuance of Government Regulation No. 60 in 2010 and other relevant tax laws. Dana Punia is a form of religious endowments to Hindus which is compulsory that can be deducted from income payments through Badan Dharma Dana Nasional. Techniques of data analysis consists of three stages: data reduction, data display, conclusion drawing and verification. The result of an interview shows that there are two groups of respondents having different views, the first group looked at double duties: Taxes and Religious Contribution as subjective norm for individuals to devout Hindus and dutifully fulfilling without being influenced by tax incentives. The concept of making sincere and honest awareness shapes individual attitudes and behaviour. The second respondent group has different views, rights and obligations of the same can be done in accordance with the knowledge that it is warranted. Utilization tax on funds paid Punia Hindus are justified and act according to informants would increase the impact on the honesty of taxpayers because there is no discrimination in the tax laws.
Peran Experiential Learning Model Dalam Meningkatkan Kemampuan Pengelolaan Keuangan Rumah Tangga Guru Dan Karyawan SMA Z Maria Asumpta Evi Marlina; Anastasia Filiana Ismawati; Dwi Sunu Widyo Pebruanto; Lintang Venusita
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n3.p354-360

Abstract

This study aims to describe the role of experiential learning models in improving the ability to manage household finances for teachers and employees during the Covid-19 pandemic. This study uses a qualitative descriptive method that is supported by the Wilcoxon signed ranks test different test. Data obtained through interviews, observations, and questionnaires. Qualitative data were obtained during the process of applying the experiential learning model in four stages, namely concrete experience, reflective observation, abstract conceptualization, and active experimentation. Different tests were conducted to show changes in participants' motivation to invest which could indicate changes in the participants' household management abilities. Questionnaires were given to thirty-two respondents who were all participants. The results show that the experiential learning model can improve the ability of teachers and employees of SMA Z in managing their household finances.
Peranan Anggaran Partisipatif Dalam Rangka Peningkatan Kinerja Manajerial Dikaitkan Dengan Budaya Organisasi Dan Hubungan Antarindividu Pada Organisasi Novita Ekasari; Lintang Venusita
AKRUAL: JURNAL AKUNTANSI Vol 1 No 1: AKRUAL:Jurnal Akuntansi (Oktober 2009)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

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.
Penerapan Analisis Swot Sebagai Dasar Penentuan Strategi Peningkatan Kinerja Pt. Bank X Di Surabaya Lintang Venusita; Pramita Kartika Sari
AKRUAL: JURNAL AKUNTANSI Vol 3 No 1: AKRUAL: JURNAL AKUNTANSI (OKTOBER 2011)
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

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

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.
THE REACTION OF CAPITAL MARKETS IN INDONESIA, SINGAPORE, MALAYSIA, AND THAILAND TOWARDS THE ANNOUNCEMENT OF LOCKDOWN POLICY DURING THE BEGINNING OF THE COVID-19 Lailatul Fauziah; Lintang Venusita
JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol 2 No 2 (2021): Journal of Accounting, Entrepreneurship and Financial Technology
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v2i2.1831

Abstract

This study aims to examine the stock market’s reaction to the announcement of the implementation of the COVID-19 lockdown policy, examining the differences in abnormal return, and the total volume activity in company shares in Indonesia, Singapore, and Malaysia in responding before and after the announcement of the lockdown policy in the countries. This study uses the even study method and is based on secondary data from news portals and websites. The population and sample used in this study are companies listed in the index with the largest capitalization in each country, including LQ45 in Indonesia, STI in Singapore, FBM KCLI in Malaysia, and SET50 in Thailand. The sample collection technique is based on purposive sampling technique. The research variables are the COVID-19 lockdown policy announcement, abnormal return, trading volume activity (TVA) in the form of trading volume in the companies as the sample group. The results show that the announcement of COVID-19 lockdown policy did not significantly influence the reaction of the capital market but was still used as a basis to make investments decision. The announcement of the COVID-19 lockdown, both before and after the announcement, did not have a significant effect on abnormal returns and trading volume activity in Indonesia, Singapore, Malaysia, and Thailand capital markets.
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