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INDONESIA
Mizania : Jurnal Ekonomi dan Akuntansi
Published by Universitas Nahdlatul Ulama Indonesia
ISSN : 8084322     EISSN : 28086821     DOI : https://doi.org/10.47776/mizania.v5i1
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences
MIZANIA Jurnal Ekonomi Dan Akuntansi is an academic accounting journal published by the Accounting Study Program of the University of Nahdlatul Ulama Indonesia (UNUSIA). It aims to improve the quality of knowledge and facilitate the sharing and dissemination of knowledge related to Economic Accounting for students, practitioners, and scholars in the field of accounting. This journal is open to the public, including both academics and professionals, focusing on various disciplines of economic accounting, encompassing a range of research, including quantitative and mixed methods. MIZANIA Jurnal Ekonomi Dan Akuntansi focuses on various themes, topics, and aspects of accounting, published periodically in March and September, and written in both English and Indonesian.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 116 Documents
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FACTORS AFFECTING USE E-LEARNING IN THE LEARNNING PROCESS AT HASANUDDIN UNIVERSITY OF MAKASSAR Monica Sulastri; Lusiana Putri Ahmadi
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 1 No 2 (2021): MIZANIA Jurnal EKonomi Dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v1i2.238

Abstract

The development of an increasingly rapid era, especially in the field of information and communication technologies has penetrated in every joint of human life, especially in the world of education. Information and communication technologies themselves can provide online learning facilities, one example is e-learning. This study aims to determine the effect of perceived ease of use, perceived usefulness, subjective norms, and self-efficacy on the use of e-learning. The object of this research is a lecturer at Hasanuddin University. This research was conducted by distributing questionnaires to the respondents and then the results of the research were analyzed using PLS. The results of this study indicate that perceived ease of use, perceived usefulness, and subjective norms have a significant effect on the use of e-learning. This study implies that lecturers feel unsure in using e learning
THE EFFECT OF MANAGEMENT ACCOUNTING SYSTEMS ON FIRM PERFORMANCE : STUDIES IN VARIOUS COUNTRIES Nurul Fauziyyah
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 1 No 2 (2021): MIZANIA Jurnal EKonomi Dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v1i2.240

Abstract

Abstract Uncertainty will always be present and be a challenge for companies or organizations if they want to continue to exist and develop. The rapid changing era and technological developments require companies or business to improve the performance of companies or organizations in the midst of increasing competitive pressure. This makes Management Accounting System (MAS) as a very fundamental tool for companies or organizations to support management in the decision-making process. The changes that occur can affect the characteristics of MAS in each company or organization and also the differences in the needs and conditions of the company are the causes of these differences. This study aims to provide an overview of what and how the influence of the Management Accounting System (MAS) on the performance of companies in various countries. This study is a literacy study based on theoretical descriptions, findings and other research materials obtained from reference materials. The data analysis method in this research is descriptive analysis method by going through the stages of collecting data from various national and international journals, reviewing data, analyzing data, and drawing conclusions. The findings of this study indicate that there are previous studies that are in line with the argument that states the influence of MAS on company performance, but there are also previous studies that are not in line with this argument. These differences exist because the implementation and design of MAS in various companies and organizations is associated with contingency factors such as technology, organizational structure, environment, and many more. Keywords: Management Accounting System (MAS), Firm Performance, Organizational Performance
Influence Of Internal Factors And External Factors on Going Concern Audit Opinion Sohibunajar Sohibunajar; Akmal Lutfi Jazuli; Ilham Ramadhan Ersyafdi
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 1 No 2 (2021): MIZANIA Jurnal EKonomi Dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v1i2.243

Abstract

Abstract The purpose of this research was to test effect of internal factors among others are disclosure, debt default, company’s financial condition, liquidity, cash flow, company growth, and external factor among others are opinion Shopping, audit client tenure, previous year’s audit opinion, audit lag on going concern audit opinion. The population in this research are all companies listed in the SRI-KEHATI Indeks periods 2009-2019. There were 11 companies were selected as sample base on purposive sampling method. To analyze the data using logistic regression analysis. The result of this research show that audit client tenure have effect on going concern audit opinion. While disclosure, debt default, company’s financial condition, liquidity, cash flow, company growth, opinion shopping, previous year’s, and audit lag have no effect on going concern audit opinion. Keywords: Internal Factor, External Factor, and Going Concern Audit Opinion
The Influence of Asset Turnover and Company Characteristics on Economic Profitability in Restaurant, Hotel and Tourism Sub-Sector Companies Listed on The BEI Ines Fatikasari; Ilham Ramadhan Ersyafdi; Fitriah Ulfah
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 1 No 2 (2021): MIZANIA Jurnal EKonomi Dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v1i2.244

Abstract

Abstract In the business world, a company must follow economic developments for the sustainability of its business activities. In addition to increasing profits, companies must also increase profitability. One way to assess profitability is economic profitability. Economic profitability is the ability of a company to get the desired profit with the source of capital owned either from foreign capital or own capital. The COVID-19 pandemic that occurred in all countries in the world was able to hit various business fields, such as the restaurant, hotel and tourism sub-sectors. The purpose of this study is to find out what factors can affect the economic profitability of companies in the restaurant, hotel, and tourism sub-sectors listed on the Indonesia Stock Exchange (IDX). The population in this study is the restaurant, hotel and tourism sub-sector companies listed on the Indonesia Stock Exchange for the period 2012-2019. The sample used is 6 companies that have been selected using purposive sampling method. The analysis technique in this study uses multiple linear regression analysis. The result of the research shows that receivables turnover affects economic profitability. Meanwhile, cash turnover, fixed asset turnover, working capital turnover, company growth, and company size do not affect economic profitability. Keywords: Economic Profitability; Asset Turnover; Company Characteristic.
Application of Enterprise Risk Management to Banking Risk Nida Nadya Hasan; Fatiah Rahmadini; Dariyah Dariyah
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 1 No 2 (2021): MIZANIA Jurnal EKonomi Dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v1i2.245

Abstract

Abstract The implementation of Enterprise Risk Management (ERM) proactively determines the appropriate type and level of risk to achieve the organization's strategic objectives and assists management in understanding and managing all company business risks using an integrated structure and coordinated management. Although risks cannot be completely avoided or eliminated, they can be managed and minimized with an integrated risk management system. The purpose of this study is to prove whether the application of ERM can minimize credit risk, interest rate risk, and liquidity risk in banking companies and whether the internal audit function can strengthen the effect of ERM implementation in minimizing the risks faced by banks. The sample of this research is banks listed on the Indonesia Stock Exchange in 2011-2016. The results of this study indicate that the application of ERM for banks is not proven to have an effect in minimizing credit risk, interest rate risk, and liquidity risk. ERM does not manage risk individually but manages risk collectively so that it can identify company activities that contribute the most to the company's total risk and mitigation is carried out, and ERM is a process designed to manage risk so that it is at optimal risk that does not endanger the banking business, and management tends to take risks to optimize the profits to be obtained and companies tend to dare to take risks if the risk is not at a level that endangers the banking business condition. The internal audit function also has no effect in strengthening the relationship between ERM implementation and credit risk, interest rate risk, and liquidity risk.
The Influence of Fraud Triangle on Financial Distress with Good Corporate Governance as Moderating Variable Wening Sekawulan; Haryono Umar
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 1 No 2 (2021): MIZANIA Jurnal EKonomi Dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v1i2.246

Abstract

This study aims to obtain empirical evidence of the effect of triangle fraudon financial distress with good corporate governance as a moderating variable.The research sample is a manufacturing company that is listed on the IndonesiaStock Exchange and publishes audited financial statements and annual reports forthe 2015-2017 research period. Sampling is done using purposive sampling. Thesampling method uses secondary data taken from financial reports and annualreports. Data were analyzed using IBM SPSS 25. The results showed thatpressure has a positive effect on financial distress, opportunity has a positiveeffect on financial distress, good corporate governance has a negative effect onfinancial distress, good corporate governance weakens the negative influence ofpressure on financial distress, good corporate governance weakens the influencenegative opportunity to financial distress, while rasionalization andrationalization moderated by good corporate governance have no influence onfinancial distress..
PENGARUH KEPRIBADIAN, ETIKA, DAN KEDISIPLINAN TERHADAP HASIL KINERJA PENGAJAR SMA Alifia Agnes Purwanti
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 1 No 1 (2021): MIZANIA Jurnal EKonomi Dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v1i1.463

Abstract

The performance of an employee in the organization is certainly inseparable from the personality, abilities and motivation of the employee in carrying out his duties and work, of course, cannot be separated from the motivation that exists within the employee, the motivation of an employee will be seen from the activities he does in carrying out his duties and work. within the organization. Employing employees in outsourcing work bond status is now a strategic consideration for company owners or leaders, be it state-owned companies or privately-owned companies, the decision to hire employees with outsourced or permanent employees is one of the strategic policies for an organization.
Literatur Review Peran Pelatihan dalam meningkatkan kinerjaSDM di Masa Covid-19 dhea feby risma
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 1 No 1 (2021): MIZANIA Jurnal EKonomi Dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v1i1.464

Abstract

Human Resources (HR) is one element that is very important for an organization in order to achieve the success of the organization's goals. In the present, during the COVID19 Pandemic, companies must have had a very difficult time achieving their goals, one of the reasons is due to the decline in the performance of human resources in the company which is the effect of this Pandemic. Therefore, companies must have additional strategies in order to survive during this Pandemic. Human resource training is one way to stay afloat. As a result of the current pandemic, HR performance is expected to remain stable or even improve, and this is where training comes into play. Research in the field of human resources is conducted using a literature review method, in which relevant books and scientific articles are consulted as a source of information for future studies in the field. Human resource performance during a pandemic could benefit greatly from training, and this study shows that training can help employees improve and develop while also adapting to the current Covid-19 conditions.
PENGARUH PERCEIVED ORGANIZATIONAL SUPPORT DAN SELF EFFICACY TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR Khudzhaifah Miftakhul Ummah
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 2 No 1 (2022): MIZANIA Jurnal EKonomi Dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v2i1.468

Abstract

Di era globalisasi ini pengetahuan dan teknologi sudah sangat maju, peranan sumber daya manusia dinilai sangat penting untuk menjaga keberlanjutan kinerja organisasi serta penciptaan kepercayaan publik. Melalui pegawai/karyawan yang memiliki ketrampilan dan kemampuan lebih tentunya akan menambah keuntungan bagi organisasi karena pegawai akan bekerja melebihi tugas utamanya. Begitu pula dengan organisasi intern pemerintah di tingkat desa yang berkaitan erat dengan penyedia layanan publik. Harus ada Organizational Citizenship Behavior, atau kemauan seorang karyawan untuk melampaui apa yang diharapkan darinya agar keberhasilan organisasi dapat terwujud. . Akibatnya, jika perusahaan memiliki karyawan dengan Tingkat Perilaku Kewarganegaraan Organisasi yang tinggi, kemungkinan besar akan mampu menghadapi perubahan lingkungan internal dan eksternal. oleh karena itu Penelitian ini bertujuan untuk mengetahui apakah terdapat Pengaruh Perceived Organizational Support dan Self Efficacy terhadap Organizational Citizenship Behavior. Variabel penelitian yaitu Perceived Organizational Support (X1), Self Efficacy (X2) dan Organizational Citizenship Behavior (Y). Metode penelitian yang digunakan adalah literature review In this era of globalization, knowledge and technology are very advanced, the role of human resources is considered very important to maintain the sustainability of organizational performance and create public trust. Through employees who have more skills and abilities, it will certainly increase profits for the organization because employees will work beyond their main duties. Likewise, internal government organizations at the village level are closely related to public service providers. In order for an organization to be successful, Organizational Citizenship Behavior is needed, namely the behavior of volunteer workers to carry out tasks and work outside of their responsibilities and obligations for the advancement or interests of their organization. As a result, if the company has employees with high levels of Organizational Citizenship Behavior, it is more likely that it will be able to deal with internal and external environmental changes. The research variables are Perceived Organizational Support (X1), Self Efficacy (X2) and Organizational Citizenship Behavior (Y). The research method used is a literature review or literature review
Literatur review Chintya Rizki Indahyanti
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 2 No 1 (2022): MIZANIA Jurnal EKonomi Dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v2i1.469

Abstract

Latar Belakang: Dalam setiap harinya, lonjakan klaster baru Virus Corona melulu memberikan angka yang tinggi. Virus Corona tersebut sudah sering memakan korban, disamping itu juga berpengaruh kepada dampak kesehatan psikologi para korban pandemic tersebut ataupun tim medis terlebih perawat yang mempunyai tugas besar dalam tugasnya seperti stress, ansietas, dan perasaan tertekan/depresi. Selama Pandemi Virus Corona tersebut, peneliti ingin melihat dan mengalisis fenomena pandemi yang cukup mencekam serta mengakibatkan pada stres kerja dan beban kerja yang cukup mempengaruhi kinerja perawat. Makalah jurnal yang diterbitkan antara 2019 dan 2022 dianalisis melalui proses yang dikenal sebagai Systematic Literature Review (SLR). Di sini, kami memiliki total tiga Pertanyaan Penelitian (RQ). Temuan akhir meliputi variabel yang telah diteliti secara ekstensif yaitu tingkat stres dan beban kerja yang dialami perawat pasca Pandemi Virus Corona. Sebanyak 100 orang diminta untuk mengisi kuisioner, adapun faktor yang paling berpengaruh terhadap kinerja perawat dalam selama masa Pandemi Covid-19 ialah stres kerja dan beban kerja. Temuan penelitian ini diharapkan dapat membantu rumah sakit dan layanan gawat darurat untuk terus meningkatkan kualitas staf perawatnya sehingga dapat mengurangi jumlah pasien Virus Corona 2019.

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