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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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Risk Tolerance and Investment Performance From The Perspective of Generation Yusuf, Muhammad Yusuf; Dhiafandra , Adrien Ahza; Kurniawan, Arief; Putra Santoso, Muhammad Galang; Rindi Maharani; Ayu Istiqomah; Farah Fadhilah Mulyadi; Fadia Hamid; Adam Naufal Adrianto; Jasir, Muhammad Saddam
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.v5i1.1438

Abstract

Generasi milenial kini mendominasi pasar modal sebagai investor pemula. Investor pemula cenderung mengandalkan pendekatan heuristik dalam mengambil keputusan, yang sering kali mempercepat proses pengambilan keputusan tetapi juga dapat menyebabkan kesalahan penilaian dan pilihan investasi yang lebih memuaskan pribadi daripada rasional. Akibatnya, keputusan investasi ini tidak optimal, yang kemudian berdampak negatif pada performa investasi. Makalah ini mengeksplorasi bagaimana generasi investor mempengaruhi hubungan antara toleransi risiko dan performa investasi. Penelitian ini menggunakan metode kuantitatif dengan data primer, dan melibatkan 1000 investor aktif di Bursa Efek Indonesia sebagai unit analisis. Analisis dilakukan menggunakan Process Macro for SPSS (Hayes model 1) untuk uji regresi. Hasil menunjukkan bahwa generasi investor secara signifikan memoderasi pengaruh tolerances Risico terhadap performa investasi. Ini menunjukkan bahwa hubungan antara toleransi risiko dan kinerja investasi semakin kuat ketika variabel generasi meningkat. Toleransi risiko ditemukan berdampak negatif signifikan terhadap performa investasi, terutama pada generasi yang lebih tua, yang memiliki pengalaman dalam mengambil risiko (dengan toleransi risiko yang lebih rendah), tetapi pada akhirnya menghasilkan kinerja investasi yang lebih baik. Kata Kunci: Generasi, Investor, Keuangan Keperilakuan, Kinerja Investasi, Toleransi Risiko Abstract Millennials now dominate the capital market as first-time investors. Novice investors tend to rely on a heuristic approach to decision-making, which often speeds up the decision-making process but can also lead to misjudgments and investment choices that are more personally satisfying than rational. As a result, these investment decisions are not optimal, which then negatively impacts investment performance. This paper explores how investor generations influence the relationship between risk tolerance and investment performance. This study uses quantitative methods with primary data, and involves 1000 active investors on the Indonesia Stock Exchange as the unit of analysis. The analysis was conducted using Process Macro for SPSS (Hayes model 1) for regression test. The results show that investor generation significantly moderates the effect of risk tolerance on investment performance. This indicates that the relationship between risk tolerance and investment performance gets stronger as the generation variable increases. Risk tolerance is found to have a significant negative impact on investment performance, especially in older generations, who have experience in taking risks (with lower risk tolerance), but ultimately result in better investment performance.  Keywords: Behavioral Finance, Generation, Investment Performance, Investors, Risk Tolerance
Forensic Audit Bibliometric Analysis: World Scientific Publications In 2019-2024 Razy Ulul Azima; Muhammad Yusuf
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.v5i1.1464

Abstract

Penelitian ini bertujuan untuk mengetahui perkembangan publikasi ilmiah terkait forensic auditing dengan menggunakan analisis bibliometrik. Peneliti mengumpulkan data dari basis data Scopus dengan menggunakan kata kunci forensic audit pada periode 2019–2024. Hasil penelitian menunjukkan bahwa perkembangan riset mengenai forensic audit dari tahun 2019 hingga 2024 terus mengalami peningkatan, dengan jumlah publikasi terbanyak terdapat pada ACM International Conference Proceeding Series dan Journal of Financial Crime. Kata kunci: Forensic Audit, Fraud, Bibliometrik. Abstract This research aims to determine the development of scientific publications related to forensic auditing using bibliometric analysis. Researchers collected data from the Scopus database using the keywords forensic audit in the 2019-2024 period. The results of the research show that the development of forensic audit research from 2019-2024 continues to increase with the most publications in the ACM International Conference Proceeding Series and Journal of Financial Crime Keywords: Forensic Audit, Fraud, Bibliometric
Analisis Bibliometrik Tax Compliance Publikasi Ilmiah Pada Tahun 2019 - 2024 Hakim, Utsman
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.v5i1.1467

Abstract

Kepatuhan pajak (tax compliance) merupakan salah satu isu penting dalam bidang ekonomi dan administrasi perpajakan yang terus menjadi fokus penelitian ilmiah. Penelitian ini bertujuan untuk menganalisis tren dan pola publikasi ilmiah terkait tax compliance dalam kurun waktu 2019 hingga 2024 melalui pendekatan bibliometrik. Data diperoleh dari basis data ilmiah terindeks internasional, menggunakan kata kunci spesifik yang relevan dengan tema penelitian. Analisis dilakukan dengan memetakan jumlah publikasi, identifikasi penulis, jurnal, institusi, negara asal, dan topik yang paling sering dibahas. Hasil penelitian menunjukkan bahwa publikasi mengenai tax compliance mengalami peningkatan signifikan selama periode tersebut, dengan fokus utama pada faktor sosial, teknologi, dan kebijakan yang memengaruhi kepatuhan pajak. Selain itu, negara berkembang menunjukkan kontribusi yang semakin besar dalam literatur terkait, mencerminkan perhatian global terhadap tantangan dan peluang dalam pengelolaan pajak. Studi ini memberikan wawasan penting bagi akademisi, pembuat kebijakan, dan praktisi untuk memahami perkembangan literatur tax compliance serta mengidentifikasi celah penelitian yang relevan untuk eksplorasi di masa depan.   Kata Kunci: Kepatuhan Pajak, Analisis Bibliometrik, Kebijakan Pajak, Pengelolaan Pajak. Abstract Tax compliance is an important issue in the fields of economics and tax administration that continues to be a focus of scientific research. This study aims to analyze the trends and patterns of scientific publications related to tax compliance from 2019 to 2024 using a bibliometric approach. Data were obtained from internationally indexed scientific databases, using specific keywords relevant to the research theme. The analysis was conducted by mapping the number of publications, identifying authors, journals, institutions, countries of origin, and the most frequently discussed topics. The results of the study indicate that publications on tax compliance have significantly increased during this period, with a primary focus on social, technological, and policy factors influencing tax compliance. Additionally, developing countries have shown an increasing contribution to the related literature, reflecting global attention to the challenges and opportunities in tax management. This study provides important insights for academics, policymakers, and practitioners to understand the development of tax compliance literature and identify relevant research gaps for future exploration.  Keywords: Tax Compliance, Bibliometric Analysis, Tax Policy, Tax Management.  
Analisis Penerapan Akuntansi Keberlanjutan pada Perusahaan Pertambangan : Scooping Review Wicaksono, Adi; Bandiyono, Agus
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.v5i1.1473

Abstract

Idealnya setiap perusahaan di Indonesia harus menerapkan prinsip industri ramah lingkungan dengan konsep zero waste. Faktanya masih terdapat inkonsistensi dalam hal pengungkapan terkait CSR perusahaan pada Sustainbility Report perusahaan pertambangan nikel. Aktivitas industri pertambangan nikel menimbulkan dampak negatif yang sangat signifikan bagi lingkungan dan sosial. Dari permasalahan tersebut mengindikasikan lemahnya komitmen perusahaan industri pertambangan terhadap regulasi pemerintah. Penelitian ini menggunakan metode scooping review dengan analisis secara mendalam dari berbagai sumber dan referensi artikel dan jurnal-jurnal ilmiah secara menyeluruh. Tujuan dari metode ini untuk dapat menjawab pertanyaan penelitian dengan mengumpulkan data dan informasi dari berbagai sumber artikel dan publikasi ilmiah untuk memberikan pemahaman secara komprehensif. Data yang diperoleh dari berbagai sumber referensi akan dianalisis lebih lanjut untuk mencari best practice dari potensi penerapan akuntansi keberlanjutan pada aktivitas pertambangan nikel di Indonesia yang mendukung program hilirisasi nikel yang dicanangkan oleh pemerintah serta memberikan saran kepada pemerintah sebagai regulator terkait permasalahan yang terjadi. Kata Kunci : Hilirisasi, Pelaporan Keberlanjutan, Akuntansi Keberlanjutan,GRI Abstract Ideally, every company in Indonesia must apply the principles of environmentally friendly industry with the concept of zero waste. In fact, there are still inconsistencies in disclosures related to company CSR in the Sustainability Report of nickel mining companies. Nickel mining industry activities have very significant negative impacts on the environment and society. These problems indicate the weak commitment of mining industry companies to government regulations. This research uses the scooping review method with in-depth analysis of various sources and reference articles and scientific journals as a whole. The aim of this method is to be able to answer research questions by collecting data and information from various sources of articles and scientific publications to provide a comprehensive understanding. Data obtained from various reference sources will be analyzed further to find best practices for the potential implementation of sustainability accounting in nickel mining activities in Indonesia which supports the nickel downstream program launched by the government as well as providing advice to the government as a regulator regarding the problems that occur. Keywords: Downstream, Sustainability Report, Sustainability Accounting, GRI
Pengungkapan Laporan Keberlanjutan (Sustainability Report) berdasarkan Kinerja Keuangan Rizki, Slamet Abdul; Nurul Fauziyyah; Ilham Ramadhan Ersyafdi
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.v5i1.1098

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh kinerja keuangan terhadap pengungkapan laporan keberlanjutan dengan menggunakan metode pengujian hipotesis asosiatif. Sampel yang digunakan dalam penelitian ini adalah perusahaan indeks SRI-KEHATI yang terdaftar di BEI selama periode 2017-2021. Besar sampel sebanyak 25 perusahaan yang diidentifikasi melalui purposive sampling. Analisis data dilakukan dengan menggunakan regresi  berganda. Variabel dalam penelitian ini adalah profitabilitas (X1) dan leverage (X2). Metode penelitian menggunakan pengujian hipotesis asosiatif. Hasil penelitian menunjukkan bahwa profitabilitas dan leverage tidak berpengaruh terhadap pengungkapan laporan keberlanjutan. Kata Kunci: Kinerja Keuangan, Laporan Keberlanjutan. Profitabilitas, Leverage  Abstract The purpose of this study is to examine the effect of financial performance on sustainability report disclosure using the associative hypothesis testing method. The sample used in this study was the SRI-KEHATI index companies listed on the IDX during the 2017-2021 period. The sample size was 25 companies identified through purposive sampling. Data analysis was carried out using multiple regression. The variables in this study were profitability (X1) and leverage (X2). The research method used associative hypothesis testing. The results showed that profitability and leverage had no effect on sustainability report disclosure.  Keywords: Financial Performance, Sustainability Report. Profitability, Leverage  
Strategi Store Atmosphere Untuk Meningkatkan Kepuasan Konsumen Di Restoran Cepat Saji X M. Albi Sahal Ma'hadi; Endang Silaningsih; Riva Aryani Putri; Rian Permana; Adhitia Maulana
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.v2i2.1593

Abstract

This study analyzes the role of store atmosphere in enhancing customer satisfaction at Fast Food Restaurant X and identifies the most influential atmospheric elements. Using a quantitative approach with Importance Performance Analysis (IPA), the study evaluates the gap between customer expectations and reality based on a sample of 50 respondents. The results indicate that environmental comfort, interior color, and lighting are highly important but underperforming. Meanwhile, cleanliness, signage clarity, and store layout meet customer expectations. This study highlights that restaurant atmosphere design is not merely an aesthetic factor but a strategic element that enhances customer satisfaction and business competitiveness. Managerial implications include improving interior design, optimizing lighting, and refining spatial layout to create a better customer experience. Additionally, the study opens opportunities for further research on the long-term impact of store atmosphere on brand loyalty.
Pengaruh Kesadaran Membayar Pajak, Pemahaman Pajak E-Commerce, Pelayanan Fiskus Terhadap Kemauan Membayar Pajak Hanania; Setia Darma, Sapta
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.v2i2.1598

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kesadaran membayar pajak, pemahaman pajak e-commerce, pelayanan fiskus terhadap kemauan membayar pajak. Penelitian ini menggunakan pendekatan kuantitatif dengan data primer. Populasi penelitian ini adalah wajib pajak UMKM di KPP Pratama Kosambi. Jumlah sampel dalam penelitian ini sebanyak 100 responden dengan metode accidental sampling. Pengumpulan data dilakukan melalui kuesioner. Teknis analisis data yang dipakai dalam penelitian ini adalah regresi linier berganda dan menggunakan bantuan software aplikasi IBM SPSS Versi 26. Hasil penelitian menunjukkan bahwa Kesadaran Membayar Pajak, Pemahaman Pajak e-commerce, Pelayanan Fiskus berpengaruh secara simultan terhadap Kemauan Membayar Pajak. Penelitian secara parsial menunjukkan bahwa Kesadaran Membayar Pajak berpengaruh signifikan terhadap Kemauan Membayar Pajak, Pemahaman Pajak e-commerce berpengaruh signifikan terhadap Kemauan Membayar Pajak, Pelayanan Fiskus berpengaruh signifikan terhadap Kemauan Membayar Pajak.
Pengaruh Current Ratio dan Debt to Equity Ratio pada Return On Assets RS Pertamedika IHC Tahun 2014-2023 Handini, Annisa Aprisila; Humaira; Putri Sesa Lestari An; Septi Sartika Sari
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.v2i2.1649

Abstract

        This study aimed to assess the impact of liquidity and solvency ratios on profitability at Pertamedika IHC Hospital between 2014 and 2023. The methodology used was multiple linear regression, using secondary data obtained from the hospital's annual reports. The findings of this study indicated that both current ratio and debt to equity ratio (DER) had a significant positive influence on return on assets (ROA). Together, these two ratios could explained 59% of the variation in hospital profitability. However, this study had several limitations, including limited data coverage and a focus on only two financial ratios. Therefore, it was recommended for future research to expand the scope of the study, include additional variables, and apply more sophisticated analytical methods in order to gain a deeper understanding of the factors affecting hospital financial performance.
Analisis Pengaruh CAR, NPL, dan LDR Pada ROA Bank Cimb Niaga Tahun 2003–2023 -, Muhammad; putri sesa lestari an; Humaira; Septi Sartika Sari; Annisa Aprisila Handini; Fazhar Sumantri
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.v2i2.1654

Abstract

Dilakukannya kajian ini adalah untuk menginvestigasi hubungan antara capital adequacy ratio (CAR), non performing loan (NPL) dan loan to deposit ratio (LDR) pada return on assets (ROA) pada Bank CIMB Niaga selama periode 2003–2023. Menggunakan metode kuantitatif dengan analisis regresi linier berganda, penelitian ini menemukan bahwa NPL berpengaruh negatif signifikan pada ROA, sedangkan CAR dan LDR tidak berpengaruh secara parsial. Secara simultan, ketiga variabel menunjukkan pengaruh signifikan bagi ROA dengan koefisien determinasi sebesar 36,3%, mengindikasikan adanya faktor lain di luar model yang berkontribusi lebih besar pada fluktuasi ROA. Temuan ini memperkuat pentingnya pengelolaan risiko kredit dalam mempertahankan stabilitas profitabilitas bank, serta mendorong penelitian lanjutan dengan memasukkan variabel eksternal makroekonomi.
Pengelolaan Arsip Dinamis pada Kantor Kelurahan Mangga Kecamatan Medan Tuntungan Kota Medan Risky, Putri Ayu Risky; Mohamad Firdaus
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.v2i2.1661

Abstract

Dynamic Archives are important documents used directly in administrative activities and public services. This study was conducted to examine how dynamic archive management is carried out at the Mangga Sub-district Office, Mangga Tuntungan District, Medan City. The research method used is a qualitative approach with data collection techniques including interviews with relevant sources, direct observation, and document studies. The results of the study show that data management is still done manually. The archive management stages creation, administration, usage, maintenance, and final disposition have been implemented, but not optimally. Several obstacles were identified, such as unsystematic archive arrangement, lack of knowledge and skills among staff in managing archives, and inadequate infrastructure. To overcome these challenges, strategies such as developing standard operating procedures (SOPs), conducting archival training, and providing facilities to support archive digitization have been implemented. By applying these strategies, it is expected that archive management can be carried out more effectively and efficiently to support optimal public service delivery.

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