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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 123 Documents
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DAMPAK APLIKASI PINJAMAN ONLINE TERHADAP KEBUTUHAN DAN GAYA HIDUP KONSUMTIF BURUH PABRIK Wijayanti, Sheila
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 2 No. 2 (2022): 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.v2i2.592

Abstract

Pinjaman online merupakan jasa layanan digital keuangan oleh penyedia jasa keuangan yang biasa dikenal dengan fintech, yang mana sekarang biasanya berupa aplikasi. Pinjaman online memudahkan masyarakat termasuk buruh pabrik yang ingin meminjam uang secara online tanpa pengajuan syarat yang ribet dan tanpa tatap muka. Layanan ini sangat memiliki pengaruh terhadap kebutuhan dan gaya hidup konsumtif buruh pabrik. Hanya dengan memiliki aplikasi pinjaman online, uang bisa langsung cair. Aplikasi pinjaman online ini memudahkan setiap buruh pabrik yang ingin meminjam uang untuk memenuhi kebutuhan dan gaya hidup konsumtif. Pembayaran pengembalian pinjamannya pun tergolong mudah karena bisa dengan cara mencicil dengan jumlah bunga tertentu, tergantung jangka waktu yang dipilih. Metode kualitatif yang digunakan dalam penelitian ini yakni metode kualitatif dengan melakukan observasi pada literature study dan sumber internet lainnya. Hasil penelitian ini meunjukkan bahwa bahwa pinjaman online memiliki pengaruh terhadap kebutuhan dan gaya hidup konsumtif buruh pabrik. Sehingga, penelitian ini bertujuan untuk menganalisis dampak aplikasi pinjaman online yang membantu terhadap pemenuhan kebutuhan dan gaya hidup konsumtif buruh pabrik.
Pengaruh Profitabilitas dan Leverage Dengan Earning Per Share Sebagai Variabel Moderating Terhadap Harga Saham Syariah Pada Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia 2019-2023 Natasya Stifani; Ria Anisatus Sholihah
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 4 No. 2 (2024): 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.v4i2.1743

Abstract

Stock prices fluctuate frequently, so investors must really choose the stocks to buy. Before making an investment, investors should check the financial performance of the company. To select an investment, this will be used as a basis. Investors see the company's performance by analyzing profitability and leverage ratios. By analyzing these ratios, investors can see the progress and development of a company. The purpose of this research is to analyze the effect of profitability proxied by Return On Equity (ROE) and Leverage proxied by Debt to Equity Ratio (DER) on stock prices with Earning Per Share (EPS) as a moderating variable in the Islamic mining sector listed on the Indonesia Stock Exchange 2019-2023. This research is a type of quantitative research. The data collection method in this study is documentation and literature study using a sample of 15 companies. The sampling technique used purposive sampling technique. This research uses data analysis methods with panel data regression tests with the help of Eviews Version 12. The findings of this research indicate that Return On Equity (ROE) has an effect on stock prices. Meanwhile, Debt to Equity Ratio (DER) has no effect on stock prices. Earning Per Share (EPS) does not moderate the effect of ROE and DER on stock prices. Simultaneously, Return On Equity (ROE) and Debt to Equity Ratio (DER) affect the price of Islamic shares in the mining sector listed on the Indonesia Stock Exchange 2019-2023.
Tinjauan Literatur atas Dampak Penerapan Key audit matters terhadap Audit delay, Earning Management, dan Kualitas Audit Nurcahya, Devi; Azmiyanti, Rizdina
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.v5i2.1682

Abstract

This study aims to review previous literature on the impact of KAM implementation on Audit Delay, Earning Management, and Audit Quality. The method used is a systematic literature review, with articles obtained through the Publish or Perish application. The article criteria are articles indexed by SINTA and Scopus published in 2022-2025. The results of the study indicate that disclosure of Key Audit Matters can improve the quality of financial report communication and transparency so that it has a negative effect on audit delay, and can reduce the potential for earnings management. Disclosure of Key Audit Matters also shows a positive effect on audit quality because of broader disclosure, information asymmetry between stakeholders and management can be overcome
Optimalisasi Peran Tiktok sebagai Peluang Ekonomi Baru bagi Gen Z di Era Digital Jordy Risky Pratama Hasibuan; Fitria Auldri Desiana
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.v5i2.1717

Abstract

TikTok is a social media platform predominantly used by Gen Z, who create short videos. TikTok is not only a medium for entertainment but also creates new economic opportunities. This article aims to explore TikTok's role as a new economic opportunity for Gen Z and to determine the level of knowledge of the younger generation in innovating through TikTok. The methodology used is an exploratory qualitative approach with interview techniques with several narasumberts, with several students from Nahdlatul Ulama University as narasumberts. This study provides knowledge about TikTok as a positive medium in increasing economic opportunities for the younger generation through their creativity. In addition, this study examines the positive impact that TikTok has poured on Generation Z and the future, as well as its implications for increasing independence through digital technology. The results obtained from the interviews indicate that Generation Z has not yet optimized TikTok as a medium for economic opportunities, only limited to entertainment. However, they certainly hope to be able to optimize TikTok in the future through their creativity and innovation.  
Analisis Penerapan Sistem Informasi Akuntansi Pelaporan Keuangan terhadap Perkembangan Usaha Mikro Mentainity Brigitta, Gabriella; Maratno, Sylvia Fettry Elvira
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.v5i2.1766

Abstract

This study focuses on analyzing the implementation of financial record-keeping in Mentainity, a micro culinary enterprise, and its contribution to business development. The purpose of this research is to understand how financial recording is carried out and to what extent it supports business management and decision-making. Mentainity is managed by two people and still applies a manual recording system using Microsoft Excel without utilizing accounting applications. This research employs a qualitative descriptive method with data collection techniques including in-depth interviews, participatory observation, documentation, and literature study. Data validity was ensured through triangulation techniques. The findings indicate that although the financial recording system is still simple, it provides significant benefits to the business owners. Manual recording helps evaluate business performance, estimate production needs, and support more rational business decisions. Routine recording also raises awareness of financial conditions, particularly regarding cash flow and profitability. However, several challenges remain, such as limited accounting knowledge, lack of human resources, and the absence of integration between inventory records and financial reports. These constraints prevent financial information from fully reflecting the overall condition of the enterprise. In conclusion, even a simple financial recording system plays a positive role in managing micro businesses. This study recommends improving financial literacy and adopting appropriate technology solutions tailored to micro-scale enterprises in order to strengthen financial management and support business development for Mentainity.
PENGARUH SOSIAL DAN PERSEPSI KEMUDAHAN TERHADAP MINAT MENGGUNAKAN E-COMMERCE Yeti; Yusni; M. Yadasang, Rosfiyanti
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.v5i2.1820

Abstract

This study aims to determine the influence of social influence and perceived ease of use on the interest in using e-commerce. The data collection methods used in this study were observation, documentation, and questionnaires. The data analysis methods used were validity testing, reliability testing, classical assumption testing, and multiple linear regression testing, as well as partial t-tests and simultaneous tests (F-tests). The results of the study indicate that partially, the variables of social influence and perceived ease of use have a positive and significant influence on the interest in using e-commerce. This social influence variable has a dominant influence on the interest in using e-commerce among students of the Management Study Program at Muhammadiyah University of Luwuk. This explains that students of the Management Study Program at Muhammadiyah University of Luwuk are more influenced by social influence in using e-commerce.
Pengaruh Size, Leverage, Profitability, Fixed Asset Intensity, Capital Intensity Ratio, Dan Corporate Governance Terhadap Manajemen Pajak (Perusahaan Sektor Properties Dan Real Estate Di Bursa Efek Indonesia Periode 2018-2021) Aryani, Habsyah Fitri
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 3 No. 2 (2023): 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.v3i2.739

Abstract

Sistem self assessment pada pemungutan pajak di Indonesia memberikan wewenang penetapan besaran nilai beban pajak ada pada wajib pajak salah satunya wajib pajak badan perusahaan. Manajemen pajak umumnya menjadi pilihan bagi perusahaan guna mengontrol beban pajak tanpa melakukan penggelapan pajak. Penelitian ini untuk membuktikan Pengaruh Size, Leverage, Profitability, Fixed Asset Intensity, Capital Intensity Ratio, dan Corporate Governance terhadap Manajemen Pajak pada sektor Properti dan Real Estate dengan periode penelitian tahun 2018-2021. Metode analisis yang digunakan pada penelitian ini adalah analisis regresi linear berganda dengan pemilihan sampel menggunakan metode purposive sampling. Berdasar hasil analisis diketahui variabel size, leverage, komisaris independen dan komite audit tidak berpengaruh terhadap manajemen pajak, sedangkan profitability, fixed asset intensity, dan capital intensity ratio berpengaruh terhadap manajemen pajak. Hasil uji koefisien determinasi menunjukkan pengaruh size, leverage, profitability, fixed asset intensity, capital intensity ratio, komisaris independen, dan komite audit dapat mempengaruhi manajemen pajak sebesar 51.4% dan sisanya dipengaruhi oleh variabel lain yang tidak terdapat dalam penelitian ini.
Pengaruh Literasi Keuangan, Religiusitas, dan Environmental Concern Terhadap Keputusan Pembelian Green Sukuk Ritel Pada Generasi Milenial: Pengaruh Literasi Keuangan, Religiusitas, dan Environmental Concern Terhadap Keputusan Pembelian Green Sukuk Ritel Pada Generasi Milenial Agustina, Asiroch Yulia
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 4 No. 1 (2024): 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.v4i1.867

Abstract

Literasi keuangan, religiusitas, dan environmental concern mempunyai pengaruh terhadap seseorang dalam membuat keputusan keuangan yang baik. Penelitian ini bertujuan untuk mengukur pengaruh literasi keuangan, religiusitas, dan environmental concern terhadap keputusan pembelian green sukuk ritel pada generasi milenial. Penelitian ini merupakan penelitian kuantitatif kausalitas. Populasi dalam penelitian ini adalah investor generasi milenial green sukuk ritel. Sampel yang digunakan adalah 100 orang responden generasi milenial. Perolehan data dilakukan dengan menyebar kuisioner. Data yang didapatkan kemudian diolah dengan alat bantu software statistik yaitu SPSS versi 29. Analisis yang digunakan pada penelitian ini meliputi pengukuran validitas dan reliabilitas serta pemenuhan asumsi klasik. Hasil pengujian dalam penelitian ini berdasarkan uji regresi linier berganda secara parsial variabel literasi keuangan diketahui Thitung > Ttabel dengan perolehan 3,271 > 1,660 hal ini menunjukkan bahwa variabel literasi keuangan berpengaruh positif dan signifikan terhadap keputusan pembeliaan green sukuk ritel pada generasi milenial. Hasil pengujian kedua menggunakan analisis regresi linear berganda secara parsial diketahui bahwa Thitung > Ttabel 2,232 > 1,660 hal ini menunjukkan bahwa variabel riligiusitas memiliki pengaruh positif dan signifikan terhadap keputusan pembelian green sukuk ritel pada generasi milenial. Hasil pengujian ketiga menggunakan analisis regresi linear berganda secara parsial diketahui bahwa Thitung > Ttabel 3,979 > 1,660. Dengan demikian hasil analisis ini menunjukan bahwa variabel environmental concern memiliki pengaruh positif dan signifikan terhadap keputusan pembelian green sukuk ritel pada generasi milenial.
PEENGARUH LEVERAGE, KEPEMILIKAN INSTITUSIONAL, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022 putri, kintania rizki
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 4 No. 1 (2024): 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.v4i1.875

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari leverage, kepemilikan institusional dan ukuran perusahaan terhadap penghindaran pajak. Penelitian ini menggunakan pendekatan kuantitatif dengan data yang digunakan yaitu data sekunder yang bersumber dari laporan keuangan. Populasi dalam penelitian ini adalah Perusahaan Sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022 yang berjumlah 84 perusahaan. Pengambilan sampel menggunakan teknik purposive sampling yaitu pengambilan sampel dengan menggunakan beberapa pertimbangan tertentu sesuai dengan kriteria yang ditetapkan untuk dapat menentukan jumlah sampel menggunakan statistik deskriptif, sedangkan uji hipotesis menggunakan analisis regresi berganda dengan menggunakan bantuan software aplikasi Eviews versi 12. Hasil penelitian ini menunjukkan bahwa Leverage, Kepemilikan Institusional, dan Ukuran Perusahaan berpengaruh secara simultan berpengaruh terhadap Penghindaran Pajak. Secara parsial Leverage tidak berpengaruh terhadap Penghindaran Pajak, Kepemilikan Institusional berpengaruh signifikan terhadap Penghindaran Pajak sedangkan Ukuran Perusahaan tidak berpengaruh terhadap Penghindaran Pajak.
Enhancing Audit Quality: Investigating Impact of Audit Fees, Audit Tenure, and Audit Rotation Putra, Rezzananta Wisnu; Prastiwi, Dewi
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 4 No. 1 (2024): 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.v4i1.889

Abstract

This research was conducted to investigate improving audit quality through several ways, including audit fees, audit tenure, and audit rotation. This research was conducted by taking a sample of companies in Indonesia listed on the IDX during 2020 to 2022, so 826 data were found. From the course of this research, it was found that audit fees can positively affect audit quality, audit tenure can negatively affect audit quality, and audit rotation can positively affect audit quality. This research contributes to decision making for principals in improving audit quality for the companies they own.

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