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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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The THE EFFECT OF TAX INCENTIVES, TAX RATES AND TAX SANCTIONS ON TAX COMPLIANCE WITH TAX SERVICES IN THE COVID-19 PANDEMIC AS A MODERATION VARIABLE Faiz, Ahmad
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.v4i1.890

Abstract

In this study, the mixed method was used with a non-probability sampling technique - a purposive sample aimed at 200 respondents who are domiciled in the DKI Jakarta area and interviewing tax employee informants. In the results of this study found the results of the analysis in the form of tax incentives have a positive effect on tax compliance, tax rates have a positive effect on tax compliance, tax sanctions have a positive effect on tax compliance, tax incentives cannot strengthen the relationship between tax services and tax compliance, tax rates can strengthen service relationships taxes with tax compliance and tax sanctions can strengthen the relationship between tax services and tax compliance. The data is relevant from respondents who are aligned with the informants.
PERSEPSI AKUNTAN PEMERINTAH TERHADAP PENGETAHUAN TEKNOLOGI INFORMASI YANG HARUS DIKUASAI OLEH AKUNTAN PEMERINTAH DI INSPEKTORAT DAERAH PROVINSI SULAWESI SELATAN Albar, Nur Akhmad
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.v4i1.955

Abstract

NUR AKHMAD ALBAR. Assessing Accountants' Perceptions on the Importance of Information Technology at the Regional Inspectorate of South Sulawesi (supervised by Mahfud Nurnajamuddin and Asriady Bakri). This study rigorously aims to investigate and elucidate the perspectives about the information technology competencies required by government accountants. Descriptive qualitative research is employed in this study. Data collection technique was carried out through interviews with 3 informants working as accountants. The study's findings demonstrate that while all elements of information technology expertise are deemed relevant, government accountants are not required to possess all facets of IT expertise because the level of the skills needed varies based on the duties and position of each government accountant. The amount of expertise required by each accountant in each area of IT might differ depending on the complexity of the task, the demands of the work, and their own skill set.
PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KINERJA GURU (Studi Kasus Guru SMP Negeri 1 Bangkurung) Halimu, Mastia M.; Himran, Yofandi Djibran
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.v4i1.974

Abstract

Pendekatan yang digunakan dalam penelitian ini yaitu kuantitatif yang di kualitatifkan, Teknik pengukuran variabel menggunakan skala likert. Teknik analisis data yang digunakan yaitu analisis regresi linier berganda, dimana mendapatkan persamaan Y = 87.897 + 1,045 X1 + 1,999 X2. Uji koefisien korelasi (r) ditemukan hasil 0,359 atau 35 dengan interprestasi antara 0,20-0,399 yang artinya tingkat korelasi yang sangat rendah. Uji t H1 diperoleh T hitung 2,246 > T tabel 0,074 sedangkan H2 t hitung 3,159 > t tabel 0,074, dan uji F diperoleh nilai F hitung 12,126 > F tabel 3,420. Uji Koefisien Determinasi memiliki nilai 0,524 menunjukan besarnya sumbangan variabel bebas terhadap variabel terikat sebesar 52,4%. Hasil dari penelitian ini menunjukan bahwa gaya kepemimpinan dan motivasi kerja secara simultan berpengaruh terhadap kinerja. Kata Kunci: Gaya Kepemimpinan; Motivasi; Kinerja.
Potensi Kecurangan Non-Fungible Token: Dalam Lensa Akuntansi Forensik dan Syariah Khomsatun, Siti
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.v4i1.993

Abstract

This study analyzes the possibility of fraud in Non-Fungible Tokens (NFT) transactions using forensic accounting and Sharia perspectives. This study employs a qualitative research method with in-depth and exploratory approach. Primary data were collected through interviews with NFTs Creators, Auditors, and DSN-MUI Member, while the secondary data were from article journals, scientific books, theses, and websites. This study concludes that NFT has the potential for fraud, such as Pump-and-Dump, Rug Pull, and Money Laundering schemes, based on the nature of NFT itself. However, all of these fraud schemes can be prevented by the users (investors) who must be informed about what they are buying, either through educating themselves on fundamental analysis or by using forensic accounting techniques. From sharia perspective, NFT transactions are not permitted (haram) because they are lack of underlying assets and contain gharar (obscurity), dharar (danger), maysir (speculation), and also have been given a haram fatwa by the MUI of Indonesia.
Analisis Kinerja Keuangan NU Care-LAZISNU PBNU Periode 2016-2022 Niam, Ahmad Mukafi
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.v4i1.1021

Abstract

This research on the financial performance of the zakat management organization (OPZ) is a case study on NU Care-LAZISNU, the Central Board of Nahdlatul Ulama's (PBNU) zakat management institution under the Islamic organization Nahdlatul Ulama. The research method used is descriptive qualitative by conducting in-depth analysis of financial reports for the period 2016-2022. This period covers all years after the institution was recognized as a national LAZ. There are four variables analyzed, namely activity ratios, operational ratios, liquidity ratios, and growth ratios. Each ratio has several derivative ratios. The research results show that NU Care-LAZISNU PBNU has very good financial performance, which means it has the ability to manage ZIS funds with very high levels of effectiveness and efficiency, has very good liquidity, and is able to grow optimally. However, there are several derivative ratios that need to be improved, such as fund turnover ratio and operational efficiency ratio.
Pengaruh Corporate Governance, Ukuran Perusahaan, dan Kinerja Keuangan terhadap Pengungkapan Corporate Social Responsibility Perusahaan Indeks ESG Quality 45 IDX Marhamah, Siti; Khomsatun, Siti; Ersyafdi, Ilham Ramadhan
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.v5i2.1828

Abstract

This study aims to obtain empirical evidence and analyze the influence of corporate governance, firm size, and financial performance on corporate social responsibility (CSR) disclosure. The research population consists of companies listed on the ESG Quality 45 IDX KEHATI Index. Using a purposive sampling technique, 21 companies were selected as the research sample for the 2021–2022 period. The independent variables examined in this study include board of directors size, board of commissioners size, audit committee, managerial ownership, firm size, liquidity, and profitability. This study adopts a quantitative-associative research design, employing panel data regression analysis as the analytical technique. The findings reveal that CSR disclosure is significantly influenced by managerial ownership—as a proxy for corporate governance—and liquidity—as a proxy for financial performance. In contrast, other corporate governance proxies (board of directors size, board of commissioners size, and audit committee), as well as firm size and profitability, are found to have no significant effect on CSR disclosure.
Self Efficacy Teknologi Mahasiswa Akuntansi : Ditinjau dari Minat dan Tingkat Kecemasan terhadap Komputer Habsyah Fitri Aryani; Mariska Nur Hanifah; Afifah, Sintia Nur; Prabowo, Muhammad Aras
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.  
Kemiskinan Meski PDRB Naik: Paradoks Ekonomi Kabupaten Tuban Agus Sifa', Moh.; Rikantasari, Shelvyna
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.v5i2.1852

Abstract

analyzes the relationship between economic growth and poverty reduction in Tuban Regency, focusing on the period 2019 to 2025. Although Tuban's GRDP shows a stable growth trend, this study reveals an economic paradox where the poverty rate only experiences a marginal decline. This study uses a quantitative descriptive approach, applying growth-poverty elasticity to measure the effect of economic growth on poverty reduction. The results of the regression analysis show that the increase in GRDP does not fully contribute to poverty reduction, with a regression coefficient of -0.0981, indicating a very small effect. In addition, factors such as job quality, food inflation, and spatial inequality also play a significant role in slowing poverty reduction. Based on interviews with BPS officials and local MSMEs, it was found that although economic growth exists, the unequal distribution of the benefits of growth is a major obstacle to poverty alleviation. This study recommends that economic and social policies be more inclusive and focus on improving the quality of employment, stabilizing food prices, and reducing spatial inequality so that economic growth can have a greater impact on poverty reduction in Tuban Regency.
Strategi Sosialisasi dan Sanksi Perpajakan sebagai Upaya Meningkatkan Kepatuhan Wajib Pajak: Studi Kualitatif Multi-Tahun Iskandar, Deni
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.v6i1.1939

Abstract

This study critically examines the role of tax socialization strategies and the enforcement of tax sanctions in enhancing taxpayer compliance in Indonesia. Adopting a qualitative research design, the study employs multi-year secondary data covering the period 2015–2024. Data were derived from official reports of the Directorate General of Taxes (DGT), publications from DDTC News and Kontan, as well as relevant empirical studies. The analysis emphasizes trends in annual tax return (SPT) filing compliance, the configuration and intensity of tax socialization initiatives, the typology of sanctions imposed, and the dynamic interrelationship between socialization efforts, sanction enforcement, and compliance behavior. The findings indicate a generally upward trajectory in taxpayer compliance throughout the observation period, notwithstanding fluctuations influenced by macroeconomic conditions and fiscal policy developments. Tax socialization proves more effective when implemented through an integrated framework that synergizes digital dissemination channels, direct outreach programs, and improvements in administrative service quality. Furthermore, administrative penalties, criminal sanctions, and enforced collection measures serve as deterrent mechanisms that reinforce compliant behavior. The interaction between persuasive instruments (socialization) and coercive mechanisms (sanctions) suggests that a comprehensive and integrated policy approach generates more sustainable compliance outcomes than isolated interventions. These findings offer practical implications for the Directorate General of Taxes in formulating adaptive, technology-driven socialization strategies, ensuring consistent and proportional sanction enforcement, and strengthening service quality to promote sustainable taxpayer compliance.
Konstelasi Faktor Individual, Organisasional, dan Situasional dalam Pembentukan Perilaku Etis Akuntan Habsyah Fitri Aryani; Afifah, Sintia Nur
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.

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