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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 Jurnal Pendidikan Ekonomi, Akuntansi dan Kewirausahaan (JPEAKU) International Journal of Community Service (IJCS) Journal of Public and Business Accounting Jurnal Perpajakan dan Keuangan Publik International Journal of Emerging Research and Review Intellektika: Jurnal Ilmiah Mahasiswa JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Horizon: Indonesian Journal of Multidisciplinary Ecoducation Equity
Lintang Venusita
Universitas Negeri Surabaya
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Pengaruh Kualitas Laporan Keuangan, Lama Jabatan dan Rasio Pembiayaan Utang terhadap Transparansi Pemerintah Daerah melalui Website Wijita Lutvitasari; Lintang Venusita
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2456

Abstract

This study was conducted to determine whether there is an influence of the quality of financial reports, length of office and debt financing ratio on local government transparency through the website. The sampling technique used purposive sampling consisting of all local governments in Indonesia in 2023 with a sample size of 513 local governments. Based on the statistical tests that have been carried out, the results of this study indicate that the quality of financial reports and the size of the local government have an effect on local government transparency through the website. While the length of office does not affect local government transparency through the website.
Financial Literacy Training to Improve Indonesian Students Self-Competence in the Philippines Aisyaturrahmi, Aisyaturrahmi; Bhilawa, Loggar; Venusita, Lintang; Satyawan, Made Dudy
International Journal of Community Service (IJCS) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v4i2.1365

Abstract

Understanding financial literacy is very important for every individual, including students. Students must be able to independently manage their finances effectively and also be responsible for the decisions they have made. Most students also experience financial problems caused by the lack of ability to control personal money (monthly money from parents), not being used to making financial plans, and the habit of hanging out with friends just to gather or go for a walk. So that financial strategies, knowledge and financial literacy are needed in managing student financial planning. Understanding financial planning strategies is a vital thing that every individual student must have in order to lead a prosperous life in the future in facing an independent economy. This type of research is descriptive qualitative using the interview method and supported by training. The results of the study showed that the Indonesian Student Association in the Philippines (PPIF) was satisfied with this training and gained additional understanding of financial literacy so that they could manage their finances effectively.
Pelatihan Pengelolaan Keuangan Keluarga di Masa Pandemi Covid-19 Putra, Rediyanto; Kusumaningtias, Rohmawati; Venusita, Lintang; Pujiono, Pujiono; Hidayat, Rendra Syarief
Abimanyu : Jornal of Community Engagement Vol 3 No 1 (2022): February 2022
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v3n1.p80-91

Abstract

Tujuan dari dilakukannya kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan pengetahuan mengenai pengelolaan keuangan keluarga di masa pandemi Covid-19 untuk menciptakan efektivitas dan efisiensi keuangan keluarga. Kegiatan pengabdian ini akan dilakukan pada ibu-ibu di RT 02 dan RT 04 RW 10 Desa Sumorame Kecamatan Candi Sidoarjo Jawa Timur. Secara umum, pelaksanaan kegiatan PkM ini telah berjalan dan diterima dengan baik. Hasil dari pelaksanaan PkM ini menunjukkan bahwa para peserta PkM mendapatkan tambahan pemahaman mengenai tata kelola keuangan keluarga di masa pandemi, hal ini didasarkan pada bukti nilai dari latihan soal yang menunjukkan bahwa rata-rata tingkat pemahaman materi dari para peserta pelatihan keuangan keluarga adalah sebesar 53%. Beberapa saran yang diajukan berdasarkan hasil pelaksanaan program pengabdian yaitu perlu untuk adanya penyesuaian jadwal dan metode pelaksanaan program pengabdian ketika dilakukan di masa pandemi COVID-19 atau masa-masa dengan tingkat ketidakpastian yang tinggi, tingkat koordinasi yang baik antar anggota pelaksanaan sangat dibutuhkan untuk tercapainya program, dan perlu adanya inovasi penyampaiaan materi agar audience tidak merasa bosan dan semakin semangat untuk menambah pengetahuan. Kegiatan ini diharapkan dapat menghasilkan beberapa luaran penting seperti 1 modul pengelolaan keuangan keluarga, 1 artikel jurnal pengabdian, 1 artikel media masa, dan 1 video pelaksanaan program.
Pendampingan Penyusunan SOP Administrasi Perpajakan Dana Desa Sesuai UU Harmonisasi Peraturan Perpajakan Untuk Meningkatkan Akuntabilitas Desa Nuswantara, Dian Anita; Dr. Dewi; Venusita, Lintang
Abimanyu : Jornal of Community Engagement Vol 4 No 1 (2023): February 2023
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abi.v4n1.p15-24

Abstract

Compliance with laws and regulations is one indicator of village accountability. This rule is not only related to village financial management regulations but also includes taxation rules. Increasing economic transactions using village funds in each village area requires an increased understanding of taxes, so it is deemed necessary for village officials in general, as well as village treasurers in particular, to obtain adequate knowledge related to taxation aspects in transactions related to the use of village funds. This Community Service (PKM) activity is aimed at increasing the understanding of village officials on the administrative procedures of Village Fund Taxation through training and assistance in the preparation of village fund tax administration SOPs. The results of the PKM activity show that on average the activity participants consisting of village officials have understood the role and importance of village fund tax administration SOPs as supporting village fund management activities. And through mentoring activities, the participants have been able to prepare village fund tax administration SOPs. With the availability of SOPs, it is expected to increase the accountability of village fund management, especially related to tax obligations.
Penelitian Tematik: Faktor-Faktor Kritis dalam Penerapan Media Sosial oleh UMKM Komunal (Lensa TOE) Hariyati; Dian Anita Nuswantara; Lintang Venusita
JPEAKU (Jurnal Pendidikan Ekonomi Akuntansi Kewirausahaan) Vol 5 No 2 (2025): JPEAKU (Jurnal Pendidikan Ekonomi Akuntansi Kewirausahaan)
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jpeaku.v5i2.25654

Abstract

Penelitian ini bertujuan untuk mengeksplorasi secara tematik faktor-faktor kritis yang memengaruhi adopsi pemasaran media sosial oleh Usaha Mikro, Kecil, dan Menengah (UMKM) komunal Tas Talikur di Kabupaten Blitar, dengan menggunakan kerangka Technology-Organization-Environment (TOE). Pendekatan kualitatif dengan filosofi interpretivisme digunakan untuk menggali makna dan pengalaman subjektif para pelaku usaha dalam proses digitalisasi. Data dikumpulkan melalui observasi partisipatif dan wawancara semi-terstruktur terhadap anggota komunitas yang dipilih secara purposif. Temuan menunjukkan bahwa faktor teknologi seperti kemudahan penggunaan dan persepsi terhadap manfaat menjadi daya tarik awal, namun tantangan teknis dan kesenjangan budaya digital menghambat keberlanjutan adopsi. Pada dimensi organisasi, keterbatasan struktur internal, rendahnya literasi digital, dan dominasi aktor kunci mempengaruhi pola pengambilan keputusan. Sementara itu, pada dimensi lingkungan, tekanan pasar dan potensi digital cukup tinggi, namun belum ditopang oleh infrastruktur dan kelembagaan yang memadai. Implikasi dari penelitian ini menekankan pentingnya intervensi kebijakan yang kontekstual, pelatihan berbasis praktik, dan penguatan kapasitas kelembagaan lokal untuk mendukung transformasi digital UMKM secara berkelanjutan.
University Tax Centres Role: A perspective of The Slippery Slope Theory Norbertus Purnomolastu; Dian Anita Nuswantara; Lintang Venusita; Nirma Kurriwati; Yuni Khoirotul Abdiyah
Jurnal Perpajakan dan Keuangan Publik Vol. 5 No. 1 (2026): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v5i1.55223

Abstract

Written briefly in English and Indonesian in one paragraph of 150-300 words, Small and Medium Enterprises (SMEs) are vital economic contributors, yet their tax compliance remains a persistent challenge due to systemic and resource-based barriers. This research aims to explore the multifaceted reasons behind SME tax non-compliance and analyze the strategic role of university tax centers in addressing these issues. Adopting a qualitative approach, semi-structured interviews were conducted with 15 key informants in Surabaya, Indonesia, including taxation lecturers, SME owners, and financial department heads. The results reveal that SME non-compliance is primarily driven by a lack of tax awareness, legal complexity, distrust in government institutions due to perceived corruption, and prevailing social norms of tax avoidance. University tax centers effectively mitigate these challenges by providing targeted educational programs, personalized consulting services, and acting as trusted intermediaries to bridge the gap between taxpayers and authorities. This study concludes that university tax centers are pivotal in fostering a sustainable culture of compliance and reducing administrative burdens for the SME sector. The research contributes to the Slippery Slope Theory by demonstrating how academic institutions can prevent the escalation of non-compliance through early intervention and informed support, offering a novel institutional perspective on SME tax behavior.
Pengaruh Profitabilitas, Aset Pajak Tangguhan, dan Beban Pajak Kini terhadap Manajemen Laba dengan Komite Audit Sebagai Pemoderasi: The Effect of Profitability, Deferred Tax Assets, and Current Tax Expense on Earnings Management with the Audit Committee as a Moderator Octaviani, Eka; Venusita, Lintang
Economic and Education Journal (Ecoducation) Vol. 8 No. 2 (2026): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v8i2.3246

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh profitabilitas, aset pajak tangguhan, dan beban pajak kini terhadap manajemen laba dengan komite audit sebagai variabel yang memoderasi hubungan antarvariabel penelitian. Menggunakan pendekatan kuantitatif, penelitian ini menganalisis 54 perusahaan manufaktur sektor consumer non-cyclicals yang terdaftar di BEI selama tahun 2022-2024. Penelitian ini menerapkan teknik purposive sampling dalam proses pengambilan sampel dan menghasilkan 151 data observasi. Analisis data dilakukan menggunakan regresi data panel dengan metode Random Effect Model (REM). Hasil penelitian mengindikasikan bahwasanya profitabilitas dan aset pajak tangguhan tidak berpengaruh signifikan, sementara beban pajak kini berpengaruh positif signifikan. Lebih lanjut, komite audit terbukti tidak mampu memoderasi keseluruhan variabel independen maupun interaksinya sehingga tergolong dalam homologizer moderasi.
Pendampingan Digital Marketing Pada UMKM Tas Talikur, Kabupaten Blitar, Jawa Timur Hariyati; Dian Anita Nuswantara; Lintang Venusita
Abimanyu : Jornal of Community Engagement Vol 6 No 2 (2025): August 2025
Publisher : Universitas Negeri Surabaya

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

Abstract

The PKM activity was carried out in order to help Talikur Bag MSMEs engaged in the field of Talikur Bag Creative Crafts located in Kandangan Village RT 02 and RW 02, Srengat District, Blitar Regency, East Java, become digitally literate MSMEs. In order to have the ability in digital marketing, Talikur Bag business actors in the village must have an understanding, skills and implement sustainable digital marketing which can ultimately increase sales. It is necessary to carry out PKM related to digital marketing to compete in the digital world. Digital Marketing is the key to the success of a business carried out, which in this activity includes promotional activities and seeking market share through digital media by utilizing several digital platforms. This activity was held on May 3, 2024 online at 16.00-18.00 and May 4-5, 2024 offline at: FX Labs Coffee & Eatery, Jl. Ahmad Yani no 121 Blitar starting at: 08.00 - 15.30. This activity was attended by 10 (ten) UMKM. UMKM Talikur Bag actors engaged in the field of Talikur Bag Creative Crafts located in Kandangan Village RT 02 and RW 02, Srengat District, Blitar Regency, East Java. The materials discussed were: Marketing strategies, Creating Digital Marketing content, Digital Marketing as a whole.
Pengaruh Produk Domestik Regional Bruto dan Belanja Modal Terhadap Penerimaan Pajak Daerah Kabupaten/Kota di Provinsi Jawa Timur Tahun 2020–2024 Mia Aulia Nisa; Lintang Venusita
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.582

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Produk Domestik Regional Bruto (PDRB) dan Belanja Modal terhadap Penerimaan Pajak Daerah pada kabupaten/kota di Provinsi Jawa Timur periode 2020–2024. Penerimaan pajak daerah merupakan sumber utama Pendapatan Asli Daerah (PAD) yang berperan penting dalam mendukung kemandirian fiskal daerah. Namun, masih terdapat kesenjangan antara potensi ekonomi daerah dan realisasi penerimaan pajak yang diperoleh. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang bersumber dari Badan Pusat Statistik (BPS) dan Laporan Keuangan Pemerintah Daerah (LKPD). Sampel penelitian mencakup 38 kabupaten/kota di Provinsi Jawa Timur selama periode 2020–2024 sehingga menghasilkan 190 observasi. Analisis data dilakukan menggunakan regresi data panel dengan Fixed Effect Model (FEM) sebagai model terbaik berdasarkan hasil uji chow dan uji hausman. Hasil penelitian menunjukkan bahwa PDRB berpengaruh positif dan signifikan terhadap penerimaan pajak daerah. Sebaliknya, Belanja Modal tidak berpengaruh signifikan terhadap penerimaan pajak daerah. Temuan ini mengindikasikan bahwa kapasitas ekonomi daerah merupakan faktor utama yang menentukan kemampuan pemerintah daerah dalam menghimpun penerimaan pajak, sedangkan manfaat belanja modal cenderung bersifat jangka panjang dan belum memberikan dampak langsung terhadap peningkatan penerimaan pajak daerah. Penelitian ini memberikan implikasi bagi pemerintah daerah dalam merumuskan kebijakan yang berorientasi pada penguatan aktivitas ekonomi dan optimalisasi kapasitas fiskal daerah.
Implementation of the Integrated Entrepreneurship Learning Model on Entrepreneurial Interest Through Motivation as a Mediating Variable Khusnul Fikriyah; Anik Lestari Andjarwati; Saino Saino; Mariana Mariana; Lintang Venusita; Dea Andani Nur’aini
International Journal of Emerging Research and Review Vol. 4 No. 2 (2026): June
Publisher : IKIP Widya Darma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56707/ijoerar.v4i2.174

Abstract

Objective: The Entrepreneurship Learning Model implemented at the Faculty of Economics and Business (FEB), Surabaya State University (Unesa), is an integrated learning model. This model aims to enhance students’ entrepreneurial interest through entrepreneurial motivation. Method: This study employs a quantitative research method. Data were collected through questionnaires, with respondents consisting of FEB Unesa students, and the data were obtained in 2024. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Results: The results indicate that: 1.) the integrated learning model implemented at FEB has a significant effect on students’ entrepreneurial motivation; 2.) entrepreneurial learning motivation has a significant effect on entrepreneurial interest; and 3.) the learning model has a significant indirect effect on entrepreneurial interest through motivation. Novelty: These findings have several important implications. From an academic perspective, the development of entrepreneurship curricula in higher education should not rely solely on formal classroom learning (credit-based courses) but must also be supported by non-formal learning activities such as training, seminars, practical experiences, and the development of a real entrepreneurial ecosystem. Practically, these results also support the Merdeka Belajar Kampus Merdeka (MBKM) policy, particularly in designing programs such as Wirausaha Merdeka and entrepreneurship internships.
Co-Authors Achmad Galang Santoso ADE RUDIANA, DHILLA Adinda Febiyanti Aidha, Fitri Nur Aisyaturrahmi Anastasia Filiana Ismawati Anik Lestari Andjarwati Astri Ika Damayanti Dea Andani Nur’aini Diah Windah Pratiwi Dian Anita Nuswantara Dodi Prasetya Dr. Dewi Dwi Astutik Dwi Astutik Dwi Sunu Widyo Pebruanto Elinda Widayu Fadilah, Shinta Nuriyah Fatimah Sariri Femka Dyan Femka Dyan, Femka Fifi Arida Yahya Fikriyah, Khusnul Firmansyah, Alif Hariyati Hariyati Hariyati Hidayat, Rendra Syarief Ika Permatasari Lailatul Fauziah Loggar Bhilawa Luvy Nurfinda Sari Made Dudy Satyawan Maria Asumpta Evi Marlina Mariana Mia Aulia Nisa Muhammad Fiki Firmansyah Nabila Khoirunnisa Asadanie NADYA PARAMITHA, DEVITA Nirma Kurriwati Norbertus Purnomolastu Novita Ekasari NOVITA EKASARI NUNGKY BUDIARTI, ELIZA Octaviani, Eka Pramita Kartika Sari Pramita Kartika Sari, Pramita Kartika Pujiono Pujiono Ramadhani, Pavita Redianto Putra Rediyanto Putra Rista Ninda Silfiana Riyanto, Anis ROCHMATUL LESTARI, NOVIA ROHMAWATI KUSUMANINGTIAS ROKHIM FIRMANSYAH, MIFTAKHUL SABILA SYAHYIDATI, SAL Saino SASONGKO JATI, LINGGAR Septiana, Andini Agustiyas Setiawati, Alifia Arum Siti Anisah Trisa Wahyuningsih Wijita Lutvitasari Yuni Khoirotul Abdiyah