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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Pendidikan Ekonomi (JUPE) JSEH (Jurnal Sosial Ekonomi dan Humaniora) AKUNTANSI DEWANTARA Abdimas Dewantara Jurnal Ilmiah Edunomika (JIE) RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Equity: Jurnal Ekonomi Economics and Digital Business Review Healthy Journal Indonesian Journal of Devotion and Empowerment (IJDE) Amnesty: Jurnal Riset Perpajakan
Nur Anita Chandra Putry
Fakultas Ekonomi, Universitas Sarjanawiyata Tamansiswa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Financial Literacy and Investment Motivation: The Role of Investment Interest in Investment Decisions (Case Study of Students from the Faculty of Economics, Yogyakarta) Nur Anita Chandra Putry; Meri Grasia Elik
Equity: Jurnal Ekonomi Vol 13 No 1 (2025): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v13i1.440

Abstract

This study aims to analyze the influence of financial literacy and investment motivation on the investment decisions of students in the Faculty of Economics in Yogyakarta, with investment interest as an intervening variable. Using a quantitative approach with an associative research design, primary data was collected through questionnaires distributed to students using the convenience sampling method. Data analysis was conducted using statistical techniques to examine the relationships between variables. The results indicate that financial literacy and investment motivation positively influence students' investment decisions. However, investment interest does not play a significant role as a mediator in this relationship. These findings highlight the importance of financial knowledge and investment motivation in enhancing student participation in the capital market. As an implication, this study recommends the development of more practical and experience-based financial education programs, such as investment simulations and financial management training, to better equip students in making informed investment decision
The Effect of Taxpayer Compliance, Tax Audit and Tax Collection on Tax Revenue Nur Anita Chandra Putry; Dina Oktarina
Jurnal Riset Perpajakan: Amnesty Vol 5 No 1 (2022): Mei 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i1.7514

Abstract

This study aims to test whether taxpayer compliance, tax audit and tax collection have an effect on tax revenue. The population in this study were individual taxpayers on the island of Belitung with a sample size of 115 respondents. The sampling technique for the respondents in this study used a non-probability sampling with a purposive sampling technique. Data collection was carried out by distributing questionnaires in the form of google form to respondents via social media such as WhatsApp and Facebook. Data were analyzed by multiple linear regression analysis using SPSS version 21 program. The results of this study indicate that taxpayer compliance, tax audit and tax collection have a positive and significant effect on tax revenue
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
Co-Authors Ananda Anggun Safara A. Rachmat Deviska Panggalih Jati Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dina Oktarina Dinda Ayu Nur Anisa Elysabet Sugiharti Enggar Kartika Cahyaning Fitri Aprilia Kusuma Dewi Fuadhillah Kirana Putri Jessica Ayu Wulandari Marselina Murni Meri Grasia Elik Nabila Akhira Ashri Nala Tri Kusuma Reni Listyawati Sri Ayem Suyanto . Syafiya Fathiyannida Teguh Erawati Uum Helmina Uum Helmina Chaerunisak Wahyu Setyawan