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All Journal JAD: Jurnal Riset Akuntansi & Keuangan Dewantara ANDREW Law Journal
Elsa Assari
Institut Teknologi dan Bisnis Yadika Pasuruan
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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KEDUDUKAN HUKUM PERSONAL GUARANTEE DALAM PERKARA KEPAILITAN DAN IMPLIKASI YURIDISNYA MENURUT HUKUM POSITIF INDONESIA Achmad Murtadho; Elsa Assari; Sylvia Mufarrochah; Febri Falisa Putri
ANDREW Law Journal Vol. 5 No. 1 (2026): JUNI 2026
Publisher : ANDREW Law Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61876/alj.v5i1.182

Abstract

Jaminan personal atau penanggungan pribadi adalah alat jaminan yang sering digunakan dalam praktik pemberian kredit di Indonesia. Masalah hukum dasar muncul ketika debitur utama mengalami pailit: apakah dan bagaimana tanggung jawab jaminan pribadi bisa dilakukan dalam sistem hukum pailit? Penelitian ini membahas status hukum penjamin pribadi dalam kasus kepailitan berdasarkan Undang-Undang Nomor 37 Tahun 2004 tentang Kepailitan dan Penundaan Kewajiban Pembayaran Utang (UU Kepailitan) serta Kitab Undang-Undang Hukum Perdata (KUH Perdata), menggunakan metode penelitian hukum normatif. Hasil penelitian menunjukkan bahwa seseorang yang menjamin secara pribadi dan melepaskan hak istimewanya serta bersedia bertanggung jawab secara bersama dapat mengajukan permohonan pailit sendiri. Namun, sifat asuransi tersebut memastikan bahwa pengujian validitas perjanjian utama menjadi syarat wajib sebelum penjamin bisa bertanggung jawab. Implikasi hukum yang muncul membutuhkan keseimbangan antara kepentingan pihak berhutang dan perlindungan hak penjamin.
PENGARUH E-COMMERCE, MODAL USAHA, EKSPEKTASI PENDAPATAN DAN PENGETAHUAN AKUNTANSI TERHADAP MINAT BERWIRAUSAHA Umi Maulidiyah Umi; Harfiahani Indah R.N; Luluk Qoryataini; Elsa assari; Moch Aliffudin Alfian
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 8 No. 2 (2025): Juli (2025) - Desember (2025)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v8i2.1483

Abstract

Entrepreneurship holds a crucial position in a country's economy. Currently, the level of entrepreneurship in Indonesia is still low compared to other countries, making the increase in the number of entrepreneurs one of the most crucial factors in economic development. In the midst of advances in information technology, it should provide business support for generation Z in entrepreneurship, but in reality, many have not utilized it optimally. This study aims to analyze the influence of e-commerce, business capital, income expectations, and accounting knowledge on entrepreneurial interest, both simultaneously and partially. The research method used a quantitative, with a Simple Random Sampling technique. The results of this study indicate that business capital has a negative and insgnificant effect on entrepreneurial interest. Meanwhile, e-commerce, income excpectations, and accounting knowledge have a positive and significant effect on entrepreneurial interest. It can be concluded that technology, motivation, and financial factors mutually support the growth of entrepreneurial interest, rather than capital limitations.
Co-Authors Achmad Murtadho Febri Falisa Putri Harfiahani Indah R.N Luluk Qoryataini Moch Aliffudin Alfian Sylvia Mufarrochah Umi Maulidiyah Umi