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All Journal Mizania : Jurnal Ekonomi dan Akuntansi Innovation Business Management and Accounting Journal
Sintia Nur Afifah
Universitas Nahdlatul Ulama Indonesia
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Dampak Resesi 2023 terhadap Harga Saham di Indonesia Sintia Nur Afifah; Nurul Fauziyyah
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 3 No 1 (2023): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i1.612

Abstract

A recession is a sluggishness, as if it had stopped, in trade, industrial and so on or a decline of trade (industry) activities. The economic recession greatly affected the Jakarta Composite Index (IHSG). The phenomenon of the reddening of the stock market started after the WHO announced COVID-19 and has experienced a drastic decline since the economic recession. The economic recession that previously occurred in 1997 is expected to occur again in 2023 so that this has become the cause of negative turmoil on the global stock market, especially Indonesia. Therefore, this study aims to provide an overview of the impact of the 2023 recession on stock prices on the Indonesian capital market JCI. This research is a literacy study using previous studies related to the decline in stock prices in Indonesia, the latest information from relevant sources, and various reports on the topic being researched. The data analysis method in this study is a descriptive analysis method. The results of this study stated that the recession had a negative impact on the development of stock performance as seen from the JCI in the second week of January 2023 which was caused by economic instability, slowing company profit growth, and investor concerns.
Analysis of the Values of Shadow Puppet Art in Strengthening the Code of Ethics for Accountants Sintia Nur Afifah; Mariska Nur Hanifah; Fitria Auldri; Hudri Ahmad Hudori; Asep Alfarizi Yulianto; Muhammad Aras Prabowo; Fitriah Ulfah; Lusiana Putri Ahmadi
Innovation Business Management and Accounting Journal Vol. 3 No. 2 (2024): April - June
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.2024.027

Abstract

This research is a literacy study (literature review study) which is a description of several theories, evidence, and other research from various sources (Hasibuan, 2007). The data analysis method is also used in this research, which is descriptive analysis with stages of accumulating data from various previous studies, both national and international research, analyzing the information, and then providing explanations and descriptions of Javanese cultural values, one of which is shadow puppet culture which can function as reinforcement. Accountant's code of ethics. The results of this research show that the Code of Ethics for Accountants adopted from Western culture cannot solve problems in Indonesia. Therefore, the accounting profession currently in Indonesia must understand that foreign culture is very different from the ethical rules that can be adapted to the ethical principles of accountants in Indonesia. Community culture is considered more appropriate for implementing the code of ethics in Indonesia and can be the basis for proposals for developing ethical accounting principles based on local culture, one of which is shadow puppetry.
Analysis of The Influence of Digitalization of The Book Industry on The Performance of Traditional Traders Muhammad Aras Prabowo; Muchtar Ahmad Yasin; Sintia Nur Afifah; Nur Ain Ayunni Sabri
Innovation Business Management and Accounting Journal Vol. 4 No. 4 (2025): October - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v4i4.338

Abstract

The advancement of digital technology has caused a significant shift in the book industry, altering the way consumers access and purchase literature. This study explores the impact of book digitalization on the performance of traditional book vendors in Indonesia. Digitalization, encompassing e-books and digital distribution platforms, offers convenience and lower costs, leading to a decline in the demand for physical books and challenging traditional business models. This research employs a qualitative approach with a literature review methodology. Data were collected from relevant literature, industry reports, and previous studies to analyze the changing trends in the book industry and their effects on traditional vendors. Descriptive analysis is used to interpret how digitalization impacts the demand for physical books and the adaptation strategies employed by book vendors. The findings reveal that book digitalization has led to a significant decline in the sales of physical books at traditional bookstores. Consumers now prefer the convenience and lower cost of digital books, resulting in reduced revenue and operational challenges for physical book vendors. While digitalization offers efficient solutions for book distribution and procurement, it also requires traditional vendors to adapt. The implications of this study highlight the need for traditional book vendors to adopt digital strategies, such as developing e-commerce platforms and integrating technology, to maintain their relevance in the evolving market. The study suggests that book vendors explore product and service diversification to meet the needs of increasingly digital consumers and invest in innovation to remain competitive in the digital age.
Self Efficacy Teknologi Mahasiswa Akuntansi : Ditinjau dari Minat dan Tingkat Kecemasan terhadap Komputer Habsyah Fitri Aryani; Mariska Nur Hanifah; Sintia Nur Afifah; Muhammad Aras Prabowo
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 5 No. 2 (2025): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v5i2.1832

Abstract

This study aims to analyze the effects of students’ interest and computer anxiety on students’ self efficacy in using the Accurate accounting application. The study is motivated by the growing importance of accounting technology competence in the digital era, where students’ confidence in using accounting software is influenced by psychological factors. The scope of this research is explicitly limited to accounting students who have used the Accurate application in academic coursework, focusing on three main variables: students’ interest, computer anxiety, and self efficacy. A quantitative associative approach was employed, with data collected through questionnaires distributed to accounting students. The data were analyzed using multiple linear regression with the assistance of SPSS. The results indicate that students’ interest has a positive but insignificant effect on self-efficacy (p = 0.242), while computer anxiety has a positive and significant effect on self-efficacy (p = 0.024). Simultaneously, both variables influence self efficacy; however, their explanatory power is relatively low (Adjusted R² = 0.098). These findings suggest that students self efficacy in using the Accurate application is more strongly influenced by their level of computer anxiety than by learning interest alone. Therefore, learning strategies aimed at reducing computer anxiety such as hands on training, intensive guidance, and a supportive learning environment are essential to enhance students self efficacy in accounting technology utilization.  
Konstelasi Faktor Individual, Organisasional, dan Situasional dalam Pembentukan Perilaku Etis Akuntan Sintia Nur Afifah; Habsyah Fitri Aryani
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 6 No. 1 (2026): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v6i1.1954

Abstract

Accountants' ethical behavior is a fundamental aspect in maintaining the integrity of the profession and public trust in financial information. In professional practice, accounting decision making is not only influenced by technical competence, but also by moral considerations shaped by individual, organizational and situational factors. Various empirical studies have examined these factors, but the results are still fragmented and do not provide an integrated understanding. This research aims to systematically examine the factors that influence accountants' ethical behavior through a Systematic Literature Review (SLR) approach. Literature searches were carried out using Google Scholar and Publish or Perish, with the criteria being articles in accredited journals SINTA 4 and SINTA 5 for the period 2014–2024. A total of 12 selected articles were analyzed using a thematic synthesis approach. The research results show that accountants' ethical behavior is formed through complex interactions between individual, organizational and situational factors. Individual factors act as basic capacities in ethical judgment, organizational factors as controlling mechanisms through culture and value systems, and situational factors as triggers that test behavioral consistency under conditions of work pressure. Analysis shows that situational pressure has the strongest tendency to trigger unethical behavior, especially when it is not balanced by adequate organizational support.
Co-Authors Asep Alfarizi Yulianto Fitria Auldri Fitriah Ulfah Habsyah Fitri Aryani Habsyah Fitri Aryani Hudri Ahmad Hudori Lusiana Putri Ahmadi Mariska Nur Hanifah Mariska Nur Hanifah Muchtar Ahmad Yasin Muhammad Aras Prabowo Nur Ain Ayunni Sabri Nurul Fauziyyah