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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) JSEH (Jurnal Sosial Ekonomi dan Humaniora) AKUNTANSI DEWANTARA Kinerja: Jurnal Ekonomi dan Manajemen Abdimas Dewantara Community Development Journal: Jurnal Pengabdian Masyarakat Kontigensi: Jurnal Ilmiah Manajemen Jurnal Abdi Masyarakat Indonesia Jurnal Literasi Akuntansi IMPACTS: International Journal of Empowerment and Community Services Edueksos: Journal Pendidikan Sosial dan Ekonomi
Uum Helmina Chaerunisak
Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Public Health Social Sciences Other

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KAJIAN LITERATUR TENTANG PERUBAHAN PEMILIKAN PERSEKUTUAN DALAM AKUNTANSI KEUANGAN Nur Anita Chandra Putry; Uum Helmina Chaerunisak; Jessica Ayu Wulandari; Nabila Akhira Ashri
Ekonomi & Bisnis Vol 25 No 1 (2026): Jurnal Ekonomi & Bisnis Juni 2026
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v25i1.8233

Abstract

Persekutuan merupakan bentuk badan usaha yang kepemilikannya melekat langsung pada para sekutu, sehingga setiap perubahan kepemilikan menimbulkan implikasi akuntansi yang spesifik, khususnya terkait dengan pengakuan dan penyajian modal sekutu. Dalam praktik bisnis, perubahan kepemilikan persekutuan dapat terjadi melalui masuknya sekutu baru, keluarnya sekutu lama, atau penyesuaian proporsi modal tanpa mengakhiri keberlangsungan entitas usaha. Meskipun topik perubahan kepemilikan telah banyak dibahas dalam literatur akuntansi, sebagian besar penelitian sebelumnya lebih berfokus pada perusahaan berbadan hukum, sedangkan kajian yang secara khusus membahas perubahan kepemilikan persekutuan masih relatif terbatas. Oleh karena itu, penelitian ini bertujuan untuk mengkaji secara kritis literatur mengenai perubahan kepemilikan persekutuan dari perspektif akuntansi keuangan, dengan menekankan perlakuan akuntansi, implikasinya terhadap struktur modal, serta kualitas pelaporan keuangan. Penelitian ini menggunakan metode kajian literatur dengan pendekatan deskriptif kualitatif terhadap artikel jurnal yang dipublikasikan pada periode 2021 hingga 2025 dan diakses melalui basis data Google Scholar, Garuda, dan SINTA. Hasil kajian menunjukkan bahwa perubahan kepemilikan persekutuan tidak memengaruhi keberlangsungan entitas usaha, namun memerlukan penyesuaian akuntansi yang konsisten agar substansi ekonomi kepentingan para sekutu dapat disajikan secara wajar dalam laporan keuangan dan tetap relevan bagi para pemangku kepentingan dalam pengambilan keputusan ekonomi jangka panjang. Kata kunci:  persekutuan, perubahan pemilikan, struktur modal, akuntansi keuangan, kajian literatur
Pengaruh Motivasi Kualitas Dan Pengetahuan Perpajakan Terhadap Minat Mahasiswa Akuntansi Dalam Mengikuti Brevet Pajak Di Moderasi Oleh Motivasi Ekonomi Adinda Suci Ramadhini; Uum Helmina Chaerunisak
Jurnal Literasi Akuntansi Vol 2 No 3 (2022): September 2022
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v2i3.67

Abstract

This study aims to prove the effect of quality motivation and knowledge of taxation on the interest of accounting students in participating in tax brevet which is moderated by economic motivation. This research is a quantitative research with the interest of accounting students in following the tax brevet as the dependent variable. The sample of this study was students of the 2018-2021 accounting study program, Faculty of Economics, Universitas Sarjanawiyata Tamansiswa Yogyakarta. The sample was selected by purposive sampling method with certain criteria. The total sample is 88 students who have been calculated by the slovin formula. Data analysis was performed using multiple linear regression analysis and moderate regression analysis (MRA) with SPSS version 25. The results of this study indicate that quality motivation has a positive effect on the interest of accounting students in taking tax brevet, knowledge of taxation has a positive effect on the interest of accounting students in taking tax brevet, economic motivation strengthens the positive influence of quality motivation on accounting students' interest in taking tax brevet, and economic motivation strengthens positive effect of tax knowledge on accounting students' interest in participating in tax brevet. Keywords: Quality Motivation, Tax Knowledge, Interest of Accounting Students in Following Tax Brevet, and Economic Motivation.
Pengaruh DER, TAO, dan CR Terhadap Pertumbuhan Laba Sri Ayem; Uum Helmina Chaerunisak; Melkianus Marawali
Jurnal Literasi Akuntansi Vol 4 No 3 (2024): September 2024
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v4i3.125

Abstract

This study aims to examine the effect of Debt Equity Ratio, Total Assets Turn Over, Current Ratio on Profit Growth. This study uses a sample of manufacturing companies in the Food and Beverage sector which are listed on the Indonesia Stock Exchange. The type of data used in this research is the secondary data of the company's financial statements. During the 2018 – 2021 period, there were 12 registered Food and Beverage companies. The sampling method used in this study was purposive sampling, namely the sampling method determined by the researcher based on certain criteria. Manufacturing companies taken based on the researchers' criteria are 4 sample companies. The data analysis method used consists of descriptive statistical tests, classical assumption tests, multiple linear regression analysis, t tests, f tests and determination tests (R2) using the test tool (SPSS) version 25. The results of this study include (1) Debt Equity Ratio has a positive effect on Profit Growth, (2) Total Assets Turn Over has a positive effect on Profit Growth, (3) Current Ratio has a negative effect on Profit Growth. Keywords: Debt Equity Ratio, Total Assets Turn Over, Current Ratio, Profit Growth.
Pengaruh Kepercayaan Diri, Integritas dan TI Terhadap Kecurangan Akademik Mahasiswa Veronika Pude Lengari; Uum Helmina Chaerunisak
Jurnal Literasi Akuntansi Vol 5 No 1 (2025): Maret 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i1.151

Abstract

Purpose: This Study aims ti determine (1) To prove whether self-confidence affects academic cheating behavior (2) To prove whether student integrity affects academic cheating behavior (3) To prove whether misuse of information technology affects academic cheating behavior (4) To prove whether learning motivation can strengthen the effect of self-confidence on academic cheating behavior (5) To prove whether learning motivation can strengthen the effect of student integrity on academic cheating behavior (6) To prove whether learning motivation can strengthen the effect of misuse of information technology on academic cheating behavior. Method: This research uses a quantitative approach. The data used is primary data with data collection methods through distributing questionnaires online using Google Form. The population in this study were accounting students at various universities in Indonesia. The sample obtained was 373 samples. The sampling technique used snowball sampling with the data analysis method in the form of multiple linear regression methods with SPSS 25 software. Finding: Based on the results of the study, it shows that self-confidence has no significant effect on academic fraud behavior, student integrity has a negative and insignificant effect on academic fraud behavior, misuse of information technology has a positive and significant effect on academic fraud behavior, learning motivation strengthens the relationship between self-confidence and academic fraud behavior, learning motivation strengthens the relationship between student integrity and academic fraud behavior, learning motivation strengthens the relationship between technology misuse and academic fraud behavior, Novelty: This study adds the variable of self-confidence, as a factor influencing academic cheating behavior, adding the variable of learning motivation as a moderating variable that has not been examined in previous studies.
Pengaruh Bea Perolehan Hak Atas Tanah dan Bangunan, Pajak Bumi dan Bangunan, dan Retribusi Daerah terhadap Pendapatan Asli Daerah Yogyakarta Laurensius Fernando; Uum Helmina Chaerunisak
Jurnal Literasi Akuntansi Vol 5 No 2 (2025): Juni 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i2.162

Abstract

Purpose: Determining the impact of regional levies, land and building taxes, and fees for obtaining land and building rights on Yogyakarta's initial regional income is the goal of the study. Method: This kind of study falls under the category of quantitative research. The financial reports of the Yogyakarta Special Region Government Regional Civil Service Agency, which were released between 2010 and 2022, serve as the sample for this study. Financial reports from Yogyakarta, which were released between 2010 and 2022, serve as the secondary data source for this information. Tiered linear regression analysis is the method used for data analysis. Finding: The study's findings indicate that Regional Levy has a major impact on Yogyakarta's Original Regional Income (PAD), Land and Building Tax (PBB) revenue has a positive and significant impact on Yogyakarta's PAD, and the BPHTB tax has no effect on PAD. Novelty: This study offers novelty by simultaneously examining the effects of BPHTB, PBB, and regional retribution on Yogyakarta’s local revenue (PAD), providing a comprehensive analysis rarely found in previous research that typically focuses on these variables separatel
Implementation of E-Procurement in Micro, Small and Medium Enterprises (MSMEs) in Yogyakarta Reni Listyawati; Uum Helmina Chaerunisak; Sri Lestari Yuli Prastyatini
IMPACTS: International Journal of Empowerment and Community Services Vol. 2 No. 1 (2023)
Publisher : Faculty of Economics Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/impacts.v2i1.15915

Abstract

PurposeCommunity Service (Abdimas) activities carried out at the MSME "Dapoer Tania" aim to improve marketing methods by increasing the intensity of utilizing social media, increasing the capacity for product and packaging innovation, and implementing operational procedures for the e-procurement system by considering certain criteria for selection. digital supplier that produces a standardized and structured system at "Dapoer Tania" Methods -Implementation of activities is carried out through several stages, namely field observation, training and mentoring. The first stage was collecting data using survey and interview methods. The survey was carried out through direct monitoring of the situation that actually occurred in the MSME "Dapoer Tania". This monitoring is carried out so that it can be described what needs need to be in the information system to be built. Next is the interview. Interviews were conducted through discussions with owners regarding obstacles, business processes and implementation of e-procurement systems and checking existing SOPs in MSMEs. The second stage is carried out after identifying the problems found in the first stage. The third stage is carried out after field observations and training are completed. Results and discussions –Technological developments have brought convenience to services so that many companies are adopting e-procurement as a supply chain support to be able to adapt to market changes and to achieve business goals, such as operational efficiency, sustainability and profitability. Many companies are adopting e-procurement because of its ability to streamline supply chain networks. The emergence of e-procurement has created a higher profile for supply management as well as increased visibility to a company's top management. By adopting this technology, it has influenced organizational performance, both directly and indirectly. The results of this service also show that the marketing method training program by increasing intensity utilizing social media, Conclusion -E-procurement brings transparency and effectiveness in the supply chain and makes a significant contribution to supply chain performance. In addition, e-procurement also allows companies to measure and monitor orders, such as processing time, order delivery time, and current status. Therefore, the implementation of e-procurement in MSMEs plays an important role and will have an impact on improving supply chain performance in MSMEs.
Co-Authors Adinda Suci Ramadhini Anastasia Olu Bernadetta Diansepti Maharani Dewi Kusuma Wardani Dimas Juan Rosady Frendika R D Indriyati Eko Purwaningsih Intan Wulandari Jessica Ayu Wulandari Laurensius Fernando Lusia Tria Hatmanti Hutami May Yesti Trivita Melkianus Marawali Nabila Akhira Ashri Nur Anita Chandra Putry Reni Listyawati Reni Listyawati Rfanurhidayati Roban Sri Ayem Sri Lestari Yuli Prastyatini Sri lestari Yuli Prastyini Suyanto . Teguh Erawati Tri Ratna Purnamarini Veronika Pude Lengari Zara Tri Prihatiningrum