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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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Bisnis Moda Berbasis Aplikasi Online bagi Kesejahteraan Ekonomi Driver Ojek Online di Jabodetabek Sheila Wijayanti
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 3 No 2 (2023): Mizania:Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i2.733

Abstract

The online application-based mode business in Indonesia is the impact of the digital era which is currently rampant. This business has a big influence on the economic welfare of online motorcycle taxi drivers, especially in the Jabodetabek area. The ease of accessing the online application offered can provide comfort to the public both in terms of use of public transportation, costs and promos obtained when the initial order is made. Thus, this business can affect the economic welfare of online motorcycle taxi drivers who become join the partners. The results of this study indicate that the mode of business based on online transportation applications has an effect on the economic welfare of online motorcycle taxi drivers, especially in the Jabodetabek area. This study aims to analyze the economic welfare of online motorcycle taxi drivers in the mode of business based on online transportation applications.
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) habsyah fitri aryani
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 3 No 2 (2023): Mizania:Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department 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.
ANALISIS PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO DAN CORPORATE SOCIAL RESPOSIBILITY TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KOMSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 muyassaroh, Muyassaroh
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 3 No. 2 (2023): Mizania:Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i2.718

Abstract

The company's going concern is supported by the availability of capital for the company. One way for a company to obtain a source of funds is by selling shares to the public in the capital market, however, investors do not simply buy and sell shares. Investors making investments must consider several aspects to minimize the risk of investing in stocks. One of them is by analyzing the company's financial statements that will affect stock returns. These ratios are return on assets to find out if the company gets a profit from its assets, Debt to equity to find out how much the company is financed by debt, Disclosure of Corporate Social Responsibility broadly will cause the company to have a good image in the view of stakeholders. The population of this study are manufacturing companies in the consumer goods industry sector listed on the IDX for the 2016-2020 period, the research sample was taken using a purposive sample method, after being determined according to the criteria, 135 companies were taken as samples. data collection techniques using secondary data, the data collected is analyzed with the Classical Assumption Test and hypothesis testing on SPSS. The results of this study indicate that return on assets, debt to equity and corporate social responsibility affect stock returns in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Based on the simultaneous significance test with the F test, the value obtained is significance of 0.00. Because the value is smaller than 0.05. The advice that can be given is to decide to invest in stock investments, investors should assess the company's performance through annual reports, especially on return on assets, debt to equity and corporate social responsibility because simultaneously it is very influential on stock returns. it is evident from the results of the R-Square of this study of 65.8%.
Upaya Inovasi dan Kreativitas Pelaku UMKM Kota Tegal RAHMADIANE, GHEA DWI
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 3 No. 2 (2023): Mizania:Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i2.724

Abstract

Kajian ini dilakukan untuk memahami upaya dan langkah Usaha Mikro, Kecil dan Menengah (UMKM) di menghadapi pandemi covid-19. Sampel penelitian adalah Komunitas UMKM BMC (Bakoel Muslim Community) Kota Tegal yang memiliki bidang usaha yang berbeda-beda, yaitu UMKM yang bergerak dalam bidang fashion dan kuliner. Metode yang digunakan adalah metode penelitian kualitatif dengan pendekatan deskriptif. Berdasarkan hasil kajian, data yang diperoleh menunjukkan bahwa kualitas sumber daya manusia (SDM) berupa inovasi dan kreativitas sangat mendukung keberlangsungan usaha UMKM selain faktor-faktor yang belum teridentifikasi, pertimbangan lainnya antara lain permodalan. Dari hasil kajian di atas, maka diuraikan bahwa usaha ini kurang didukung oleh instansi pemerintah. Hal ini merupakan kendala utama bagi pengembangan industri kuliner dan fashion. Dari uraian di atas dapat ditarik kesimpulan, bahwa peran perbankan dan pemerintah sangat dibutuhkan bagi pengembangan usaha kecil di samping dukungan dari stakeholder yang lainnya.
Kepemilikan Institusional dan Perencanaan Pajak terhadap Manajemen Laba Saraswati, Retno; Rachmawati, Nurul Aisyah
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 3 No. 2 (2023): Mizania:Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i2.725

Abstract

One of the methods used to obtain maximum profit is to practice earnings management. The company's way of dealing with earnings management practices is by doing tax planning where the company minimizes the cost of paying taxes so that the profits obtained by the company increase. That way, the role and existence of institutional ownership to oversee fraudulent actions that exist within the company can suppress the occurrence of earnings management practices carried out by management. this study aims to determine and examine: (1) The effect of institutional ownership on earnings management in the Properties & Real Estate sector companies listed on the Indonesia Stock Exchange in 2018-2021, (2) The effect of tax planning on earnings management in companies Properties & Real Estate sector listed on the Indonesia Stock Exchange in 2018-2021. The data in this study uses secondary data obtained from the annual financial reports of companies in the Properties & Real Estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. This type of research is descriptive quantitative using a purposive sampling method with a sample of 40 companies which mere processed using the Stata 14.2 program. Based on the results of hypothesis testing, it was concluded that the independent variables of institutional ownership and tax planning had no significant effect on earnings management. However, simultaneously the independent variables of institutional ownership and tax planning have a significant effect on earnings management.
Pengaruh Perencanaan Pajak Terhadap Nilai Perusahaan Dengan Komisaris Independen Sebagai Variabel Moderasi Putri, Sintia Bratama; Rachmawati, Nurul Aisyah
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 3 No. 2 (2023): Mizania:Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i2.726

Abstract

This study aims to determine the effect of tax planning on firm value with an independent commissioner as a moderating variable. This research is a quantitative study using panel data regression analysis using STATA software. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange in 2020-2022 with a total of 68 samples with the criteria for determining using a purposive sampling technique. Based on the results of the study, it was concluded that the tax planning variable had no significant effect on the firm value variable. The independent commissioner variable cannot moderate the relationship between tax planning and firm value.
Akuntansi Pesantren Di Pondok Pesantren Darul Qur'an Wal Hadits Toili Fitriani, Fitriani
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 3 No. 2 (2023): Mizania:Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i2.732

Abstract

The purpose of the research is to find out that the preparation of financial reports for the Darul Qur'an Wal Hadith Islamic Boarding School is in accordance with applicable standards. In this study the type of data used is qualitative data. Data collection methods used in this study were interviews, observation, documentation. The data analysis technique in this study is to use the Islamic boarding school accounting method. The results of this study indicate that the recording of financial reports at the Darul Qur'an Wal Hadith Islamic Boarding School is recorded modestly, the reason for recording is done soberly is because the management of the Islamic Boarding School does not understand how to prepare financial reports in accordance with correct accounting standards and also limited knowledge so that the preparation of financial reports accordance with the applicable accounting standards have not yet been implemented. Keywords : Islamic boarding school accounting
Bisnis Moda Berbasis Aplikasi Online bagi Kesejahteraan Ekonomi Driver Ojek Online di Jabodetabek Wijayanti, Sheila
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 3 No. 2 (2023): Mizania:Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i2.733

Abstract

The online application-based mode business in Indonesia is the impact of the digital era which is currently rampant. This business has a big influence on the economic welfare of online motorcycle taxi drivers, especially in the Jabodetabek area. The ease of accessing the online application offered can provide comfort to the public both in terms of use of public transportation, costs and promos obtained when the initial order is made. Thus, this business can affect the economic welfare of online motorcycle taxi drivers who become join the partners. The results of this study indicate that the mode of business based on online transportation applications has an effect on the economic welfare of online motorcycle taxi drivers, especially in the Jabodetabek area. This study aims to analyze the economic welfare of online motorcycle taxi drivers in the mode of business based on online transportation applications.
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 : Accounting Department 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 : Accounting Department 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.

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