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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 135 Documents
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Analisis Biaya Kualitas Dalam Rangka Pengingkatan Produk Aulia Food Kabupaten Banggai arisanjaya doloan ari; Resti Riancana
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 6 No. 1 (2026): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Program studi Akuntansi, Universitas Nahdlatul Ulama Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v6i1.1988

Abstract

Quality Cost Analysis to Improve Product Quality at Aulia Food in Banggai Regency. This study aims to analyze quality costs at Aulia Food in Banggai Regency to improve the quality of its chips. Quality costs consist of four main components: prevention costs, appraisal costs, internal failure costs, and external failure costs. The research method used was a descriptive qualitative case study approach. Data were obtained through observation, interviews, and documentation of Aulia Food's production activities. The results indicate that Aulia Food has not systematically defined and categorized quality costs, resulting in suboptimal quality control. Prevention costs constitute the largest component of total quality costs, demonstrating the company's efforts to prevent defective products from occurring in the first place. Furthermore, quality costs have been shown to impact product quality improvement. With better quality cost management, Aulia Food can improve production efficiency, reduce failure costs, and enhance customer satisfaction. This study recommends regular quality cost recording to support more informed decision-making in product quality improvement.
Gender Gaps in Digital Enterprise:The Role of Care Burden and Human Capital in Indonesia Axellina Muara Setyanti; Andi Tri Setiawan
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 6 No. 1 (2026): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Program studi Akuntansi, Universitas Nahdlatul Ulama Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v6i1.1994

Abstract

This study aims to analyze gender disparities in digital enterprise participation in Indonesia, with particular emphasis on the roles of caregiving burdens and human capital. Although digitalization is often viewed as a force that can promote equality in entrepreneurship, empirical evidence on how gender and household constraints shape participation in digital enterprises remains limited. Using microdata from the 2024 National Socioeconomic Survey (SUSENAS), digital enterprise is defined as engagement in business activities supported by the use of digital technology. A binary logistic regression model is employed to estimate the probability of digital enterprise participation, followed by rural–urban subgroup analysis to capture spatial heterogeneity. The results reveal a pronounced gender gap, with women significantly less likely to participate in digital enterprises than men after controlling for household and demographic characteristics. However, caregiving responsibilities, proxied by the presence of children under five years old, are positively associated with digital enterprise participation, suggesting that digital entrepreneurship may serve as a flexible work strategy under childcare constraints. Human capital and digital access also play important roles in shaping participation. Education increases the likelihood of digital enterprise engagement, particularly in urban areas, while handphone ownership emerges as the strongest predictor across all contexts. Rural–urban estimates further show that the gender gap is more pronounced in rural areas, reflecting the interaction between gender norms and spatial inequality.
Hubungan Penghindaran Pajak dan Ketepatan Waktu Pelaporan Keuangan Perusahaan Industri di Indonesia Dini Purnamasari; Heni Indah Pratiwi; Novia Hindayani
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 6 No. 1 (2026): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Program studi Akuntansi, Universitas Nahdlatul Ulama Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v6i1.2000

Abstract

This study examines the relationship between tax avoidance and the timeliness of financial reporting in companies within the industrial sector. The results indicate that tax avoidance does not have a direct or significant effect on the timeliness of financial reporting. However, firm size has a significant impact on timely financial reporting. The effect of tax avoidance on reporting timeliness is not uniform across all companies; rather, it is influenced by organizational context, particularly the scale of the company. In small companies, tax avoidance practices tend to pose a significant constraint on the reporting process due to limited resources, including human resources, reporting systems, and experience in handling tax audits. This can result in delays in the preparation and submission of financial statements. Conversely, large companies have greater capacity to manage tax avoidance practices in a structured and planned manner, so these practices do not disrupt the financial reporting process.
Pengaruh Profitabilitas, Solvabilitas, Dan Ukuran Perusahaan terhadap Audit Delay Pada Perusahaan Makanan BEI Periode 2022-2024 putri nuraeni; Ade Imam Muslim
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 6 No. 1 (2026): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Program studi Akuntansi, Universitas Nahdlatul Ulama Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v6i1.1924

Abstract

Ketepatan waktu laporan keuangan auditan penting untuk menjaga transparansi dan kepercayaan investor. Penelitian ini bertujuan menganalisis pengaruh profitabilitas, solvabilitas, dan ukuran perusahaan terhadap audit delay pada perusahaan sektor makanan yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian menggunakan metode kuantitatif dengan data sekunder dari 25 perusahaan (75 observasi) yang dianalisis menggunakan regresi data panel Random Effect Model (REM). Hasil penelitian menunjukkan bahwa profitabilitas dan ukuran perusahaan tidak berpengaruh signifikan terhadap audit delay, sedangkan solvabilitas berpengaruh positif dan signifikan. Secara simultan, ketiga variabel berpengaruh signifikan terhadap audit delay.
Analisis Implementasi Maqashid Syariah dalam Penyusunan Anggaran Rumah Tangga Muslim Asril Asy Syahid; Auliya Fadya Nafisa; Muhammad Dimas Haidar Hanif; Salwa Mufidah
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 6 No. 1 (2026): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Program studi Akuntansi, Universitas Nahdlatul Ulama Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v6i1.0000

Abstract

This study aims to analyze the implementation of Maqashid Sharia principles in the budgeting process of Muslim households. From an Islamic economic perspective, financial management is not merely a technical effort to balance income and expenses but a vital instrument to achieve falah (well-being in this world and the hereafter). The research employs a descriptive qualitative method with a literature study approach, analyzing contemporary Islamic economic texts. The findings indicate that the integration of the five pillars of Maqashid Sharia protection of faith, life, intellect, lineage, and wealth significantly shifts budgeting priorities. This implementation positions zakat and alms as mandatory fixed expenditures, prioritizes halalan thayyiban consumption to maintain physical and spiritual well-being, and allocates funds for education and Sharia-compliant investments to mitigate future financial risks. The study concludes that Maqashid Sharia-based budgeting effectively reduces excessive consumption (israf) and strengthens family economic resilience through benefit-oriented wealth distribution. Theoretically, this research reinforces a micro-financial management framework aligned with the values of tawhid and social justice in Islam.
Knowledge–Behavior GAP pada Perilaku Pro-Lingkungan Mahasiswa Pendidikan Akuntansi: Bukti dari Model Mediasi Sikap Lingkungan Shinta Puspitasari; Ahmad Nurkhin; Algifari
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 6 No. 1 (2026): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Program studi Akuntansi, Universitas Nahdlatul Ulama Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v6i1.2098

Abstract

Despite students' relatively high levels of environmental knowledge, pro-environmental behavior remains inconsistent. This condition indicates a knowledge–behavior gap influenced by psychological factors, particularly environmental attitude. This study aims to analyze the effect of environmental accounting knowledge and environmental knowledge on pro-environmental behavior, with environmental attitude as a mediating variable. A quantitative causal design was applied to 184 accounting education students at the Faculty of Economics and Business, Semarang State University, selected through proportionate stratified random sampling. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. Results showed that environmental accounting knowledge has no direct effect on pro-environmental behavior, whereas environmental knowledge and environmental attitude have significant positive effects. Environmental accounting knowledge influences environmental attitude, but environmental attitude does not mediate its relationship with pro-environmental behavior. Conversely, environmental attitude partially mediates the relationship between environmental knowledge and pro-environmental behavior. These findings suggest that developing students' pro-environmental behavior requires not merely conceptual environmental accounting knowledge, but deep internalization of environmental knowledge capable of forming positive environmental attitudes. This study contributes to extending the application of the Theory of Planned Behavior in explaining the mechanism of pro-environmental behavior formation in accounting education contexts.
Analisis Tingkat Kesehatan Bank Muamalat dan Bank Syariah Indonesia Tahun 2021-2024 Menggunakan Metode CAMELS Nadilatumaymanah; Asiroch Yulia Agustina Agustina; Muhamad Rafli
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.v5i2.2184

Abstract

The financial performance of banks can be evaluated through their financial statements. The assessment of bank performance can be carried out using a financial ratio analysis approach. The health level of the banking sector must always be maintained and continuously improved  to increase public trust. In carrying out its business activities, a bank must consistently maintain and improve its level of soundness by applying prudential principles and risk management, and the bank must also conduct periodic self-assessments. This study aims to analyze the health level of conventional and Islamic banks in Indonesia using the CAMELS method (Capital, Asset, Management, Earnings, Liquidity, Sharia Compliance) in 2024. The research method uses descriptive analysis with a quantitative approach. The results of the study indicate that the health level of muamalat banks is 60% and the health level of Islamic banks is 86,6%.  
Pengaruh Kualitas Pelayanan dan Harga Terhadap Kepuasan Pelanggan Risa RISA AWALUDIN RIYANTO; Faif Yusuf
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 6 No. 2 (2026): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Program studi Akuntansi, Universitas Nahdlatul Ulama Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v6i2.2113

Abstract

This study aims to analyze the effects of service quality and price on customer satisfaction at CV Harvi Berkah Jaya. A quantitative associative approach was employed with 50 respondents selected using purposive sampling. Primary data were collected through a five-point Likert questionnaire consisting of 31 items: 16 items for service quality, 7 for price, and 8 for customer satisfaction. Multiple linear regression was conducted using SPSS 25. The results show that service quality has a positive and significant effect on customer satisfaction (B = 0.309; t = 4.382; p < 0.001). Price has a positive regression coefficient (B = 0.224), but its partial effect is not statistically significant (t = 1.744; p = 0.088). Simultaneously, service quality and price significantly affect customer satisfaction (F = 36.519; p < 0.001). The R² of 0.608 indicates that the model explains 60.8% of the variance in customer satisfaction. These findings indicate that improving service quality is the most strongly supported managerial priority, while pricing should remain competitive and be evaluated in terms of perceived value and fairness.
Paradoks Profitabilitas: Tata Kelola Perusahaan, Tanggung Jawab Sosial Perusahaan, dan Pemantauan Mengapa Biaya Tidak Selalu Memperkuat Efektivitas Tata Kelola Iros Roseva; Agus Ismaya Hasanudin
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 6 No. 2 (2026): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Program studi Akuntansi, Universitas Nahdlatul Ulama Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v6i2.2143

Abstract

Penelitian ini bertujuan untuk menguji pengaruh good corporate governance (GCG) dan corporate social responsibility (CSR) terhadap kinerja keuangan, dengan biaya agensi (agency cost) sebagai variabel moderasi. Populasi penelitian ini meliputi perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2015–2020. Dengan menggunakan metode purposive sampling, diperoleh 39 perusahaan sebagai sampel dengan total 273 observasi. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan (sustainability report). Metode analisis yang digunakan adalah analisis regresi berganda dengan Moderated Regression Analysis (MRA) menggunakan SPSS versi 25. Hasil penelitian menunjukkan bahwa GCG, yang diproksikan melalui kepemilikan manajerial, kepemilikan institusional, proporsi komisaris independen, dan komite audit, berpengaruh positif dan signifikan terhadap kinerja keuangan yang diukur dengan Return on Assets (ROA) dan Return on Equity (ROE). Selanjutnya, pengungkapan CSR juga menunjukkan pengaruh positif dan signifikan terhadap kinerja keuangan. Namun demikian, biaya agensi tidak mampu memoderasi hubungan antara GCG dan CSR terhadap kinerja keuangan. Temuan ini mengonfirmasi bahwa penerapan mekanisme GCG dan pengungkapan CSR yang konsisten dapat mengurangi konflik keagenan serta meningkatkan legitimasi perusahaan, yang pada akhirnya berdampak pada peningkatan profitabilitas. Akan tetapi, biaya pengawasan yang dikeluarkan oleh perusahaan belum secara optimal meningkatkan efektivitas GCG dan CSR akibat berbagai faktor penghambat, antara lain rendahnya kualitas pengawasan, dominasi kepemilikan keluarga, budaya bisnis yang mengutamakan hubungan personal, serta perbedaan orientasi waktu antara pemegang saham dan manajemen dalam implementasi CSR. Penelitian ini memberikan kontribusi terhadap pengembangan teori agensi (agency theory), teori legitimasi (legitimacy theory), dan teori pemangku kepentingan (stakeholder theory) dalam konteks industri makanan dan minuman di Indonesia, serta memberikan implikasi praktis bagi perusahaan untuk meningkatkan kualitas penerapan GCG dan pengungkapan CSR secara substantif, bukan sekadar sebagai bentuk kepatuhan formal.
Determinan Nilai Perusahaan pada Jakarta Islamic Index: Peran Moderasi Kinerja Keuangan Denara Akmal; Siti Sopia; Hendrieata Ferieka
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 6 No. 2 (2026): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Program studi Akuntansi, Universitas Nahdlatul Ulama Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v6i2.2165

Abstract

Penelitian ini bertujuan menganalisis pengaruh perencanaan pajak, ukuran perusahaan, dan struktur modal terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel moderasi pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) periode 2019–2024. Variabel yang diteliti meliputi perencanaan pajak, ukuran perusahaan, struktur modal, nilai perusahaan, dan kinerja keuangan. Penelitian ini menguji pengaruh langsung ketiga variabel independen terhadap nilai perusahaan serta peran moderasi kinerja keuangan dalam hubungan tersebut. Metode yang digunakan adalah Structural Equation Modeling-Partial Least Squares (SEM-PLS) dengan bantuan perangkat lunak SmartPLS versi 4.1.6. Analisis data dilakukan melalui statistik deskriptif, evaluasi outer model dan inner model, serta pengujian hipotesis menggunakan teknik bootstrapping. Hasil penelitian menunjukkan bahwa perencanaan pajak tidak berpengaruh terhadap nilai perusahaan, sedangkan ukuran perusahaan berpengaruh negatif dan signifikan terhadap nilai perusahaan. Struktur modal juga tidak berpengaruh terhadap nilai perusahaan. Dari sisi moderasi, kinerja keuangan tidak mampu memoderasi hubungan antara perencanaan pajak dan nilai perusahaan. Sebaliknya, kinerja keuangan terbukti memperlemah pengaruh ukuran perusahaan terhadap nilai perusahaan serta memperkuat pengaruh struktur modal terhadap nilai perusahaan. Temuan ini menunjukkan bahwa kinerja keuangan memiliki peran yang berbeda dalam memoderasi hubungan antara faktor-faktor internal perusahaan dan nilai perusahaan pada perusahaan yang tergabung dalam Jakarta Islamic Index.

Page 13 of 14 | Total Record : 135

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