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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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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 : Accounting Department 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 : Accounting Department 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.
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 : Accounting Department 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 : Accounting Department 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 : Accounting Department 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 : Accounting Department 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 : Accounting Department 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.
Analisis Maqoshid Syariah Pada Pencapaian Sustainable Development Goals di Bank BCA Syariah Nurhusniati, Nurhusniati; Agustina, Asiroch Yulia
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 5 No. 1 (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.v5i1.1099

Abstract

Kerusakan lingkungan kini menjadi ancaman yang nyata ada di depan mata, maka dari itu PBB mencanangkan program tujuan pembangunan berkelanjutan atau Sustainable Development Goals (SDGs) untuk menekan laju percepatan kerusakan lingkungan. Untuk mencapai tujuan SDGs, dibutuhkan dukungan dari seluruh pihak, tak terkecuali perbankan. Melalui implementasi green banking yang dimulai dengan memperhatikan risiko-risiko Environmental, Social, Governance (ESG), Bank BCA Syariah melakukan transformasi dalam perilaku dan aktivitas bisnisnya sebagai bagian dari upaya untuk mendukung capaian SDGs. Penelitian ini bertujuan untuk mendeskripsikan secara mendalam mengenai keterlibatan Bank BCA Syariah untuk mencapai tujuan SDGs dan menganalisisnya dalam perspektif maqoshid syariah menurut pemikiran Yusuf Al-Qardhawi. Metode analisis yang digunakan dalam penelitian ini adalah deskriptif kualitatif dengan menggunakan teknik pengumpulan data wawancara dan dokumentasi. Hasil dari penelitian ini mengungkapkan bahwa BCA Syariah telah mengimplementasikan green banking dengan baik melalui integrasi terhadap aspek Environmental, Social, dan Governance (ESG). Jika dianalisis dari perspektif maqoshid syariah, implementasi green banking yang diintegrasikan dengan aspek ESG guna mencapai SDGs memiliki kesamaan value dengan maqoshid syariah, yaitu pembangunan manusia, penjagaan terhadap lingkungan, dan mencapai kesejahteraan masyarakat. Kata Kunci: Green Banking, Maqoshid Syariah, ESG, Sustainable Development Goals.  Abstract Environmental damage is now a real threat before our eyes, therefore the UN has launched a Sustainable Development Goals (SDGs) program to reduce the accelerating rate of environmental damage. To achieve the SDGs goals, support is needed from all parties, including banking. Through the implementation of green banking which started by paying attention to Environmental, Social, Governance (ESG) risks, Bank BCA Syariah carried out a transformation in its behavior and business activities as part of its efforts to support the achievement of the SDGs. This research aims to describe in depth the involvement of Bank BCA Syariah to achieve the SDGs goals and analyze it from the perspective of maqoshid sharia according to the thoughts of Yusuf Al-Qardhawi. The analytical method used in this research is descriptive qualitative using interview and documentation data collection techniques. The results of this research reveal that BCA Syariah has implemented green banking well through integration of Environmental, Social and Governance (ESG) aspects. If analyzed from the perspective of maqoshid sharia, the implementation of green banking which is integrated with ESG aspects to achieve the SDGs has the same values ​​as maqoshid sharia, namely human development, protecting the environment, and achieving community welfare. Keywords: Green Banking, Maqoshid Syariah, ESG, Sustainable Development Goals.
Flypaper Effect Terhadap Belanja Daerah di Jawa Tengah Sobrotul Imtikhanah; Muh. Fithrayudi T; Astari, Astari
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 5 No. 1 (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.v5i1.1411

Abstract

Indonesia, dengan 38 provinsinya, memerlukan pengawasan dan regulasi yang signifikan oleh pemerintah pusat. Desentralisasi menawarkan solusi untuk mengelola banyaknya pemerintahan daerah, dengan tujuan memberdayakan daerah dan memastikan pembangunan yang merata di seluruh negeri. Meskipun desentralisasi telah berjalan hampir satu dekade, daerah-daerah tetap bergantung secara finansial pada pemerintah pusat. Studi ini meneliti flypaper effect sebagai indikator keberhasilan desentralisasi, dengan fokus pada kabupaten dan kota di Provinsi Jawa Tengah, khususnya wilayah Eks-Karesidenan Pekalongan dari tahun 2018-2023. Penelitian ini mengevaluasi (1) pengaruh Dana Alokasi Umum dan Pendapatan Asli Daerah terhadap Belanja Daerah, (2) mana yang memiliki pengaruh lebih besar, (3) keberadaan flypaper effect, dan (4) apakah efek tersebut bervariasi dengan tingginya Pendapatan Asli Daerah. Penelitian ini bersifat deskriptif dan menggunakan analisis kuantitatif, sehingga data disajikan dalam bentuk angka atau dapat diukur. Temuan menunjukkan bahwa kedua sumber pendapatan tersebut mempengaruhi belanja daerah dan flypaper effect terjadi di Jawa Tengah dari tahun 2018-2023, bahkan di daerah dengan Pendapatan Asli Daerah yang tinggi. Kata Kunci: Flypaper Effect,  Desentralisasi, Pendapatan Asli Daerah, Dana Alokasi Umum, Belanja Daerah Abstract Indonesia, with its 38 provinces, requires significant oversight and regulation by the central government. Decentralization offers a solution for managing the numerous local governments, aiming to empower regions and ensure equitable development across the country. Although decentralization has been in place for nearly a decade, regions remain financially dependent on the central government. This study examines the flypaper effect as an indicator of decentralization success, focusing on districts and cities in Central Java Province, particularly the Eks-Karesidenan Pekalongan region from 2018-2023. The research evaluates (1) the impact of General Allocation Funds and Regional Revenue on Local Expenditure, (2) which has a greater influence, (3) the existence of the flypaper effect, and (4) whether this effect varies with the level of Regional Revenue. This study is descriptive and employs quantitative analysis, presenting data in measurable or numerical form. The findings indicate that both revenue sources affect local expenditure and that the flypaper effect occurred in Central Java from 2018-2023, even in regions with high Regional Revenue. Keywords: Flypaper Effect, Decentralization, Regionally Original Income, General Allocation Fund, Regional Expenditure
Digital Marketing Implementation A Case Study in The Indonesian E-Commerce Industry Vidiati, Cory; Selasi, Dini; Arie Pratama, Fidya
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 5 No. 1 (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.v5i1.1429

Abstract

Penelitian ini bertujuan untuk menjembatani kesenjangan antara pemasaran digital dan loyalitas pelanggan di industri e-commerce, dengan fokus pada perusahaan di platform digital untuk meningkatkan loyalitas pelanggan melalui layanan, pengalaman, dan penawaran produk. Penerapan penelitian kualitatif deskriptif; didapat dari data sekunder; teknik pengumpulan berupa pemantauan dan pendataan online; data dianalisis dimulai dari collecting, direduksi, disajikan, dan disimpulkan. Temuan hasil memperlihatkan perkembangan dinamisasi perilaku konsumen dan teknologi menciptakan strategi untuk berinteraksi dengan pelanggan melalui platform digital dengan penguatan media sosial, program loyalitas pelanggan, keterlibatan komunitas online, menawarkan pengalaman omni-channel, evaluasi dan respon terhadap ulasan; Strategi pemasaran digital yang digunakan pada platform belanja konsumen online, e-marketplace, dan lelang online yang memaksimalkan platform digital, menggunakan media sosial, iklan berbayar, membangun saluran e-commerce yang kuat, bekerja sama dengan afiliasi dan influencer marketing. Kebaruan adanya temuan perubahan perilaku konsumen dan perkembangan teknologi menciptakan strategi penciptaan nilai pelanggan yang solid. Implikasi penelitian membagikan kontribusi dan strategi bagi perusahaan berkelanjutan. Kata kunci: pemasaran digital, dinamika perilaku konsumen, nilai pelanggan, industri e-commerce Abstract This study aims to connect digital marketing with customer loyalty in the e-commerce sector. It focuses on digital platform companies and how they can improve client loyalty through services, experiences, and product offerings.The study used descriptive qualitative research and relied on secondary data. Data collection methods included online monitoring and recording. The analysis process involved collecting, reducing, presenting, and formulating conclusions. The results show that consumer behaviour and technology are constantly changing. This requires strategies to engage customers through digital platforms. Some strategies include improving social media presence, implementing customer loyalty programs, fostering online community interaction, providing omnichannel experiences, and addressing reviews. Digital marketing strategies on online shopping platforms, e-marketplaces, and online auctions optimize digital platforms. This includes leveraging social media, using paid advertising, establishing e-commerce channels, and collaborating with affiliates and influencers.The research findings are unique and provide insights into sustainable enterprise strategies. Keywords: digital marketing, consumer behaviour dynamics, customer value, e-commerce industry

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