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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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Pengaruh GCG, Company Size, Company Age, Profitabilitas Terhadap Pnegungkapan Sustainability Report Renisha; Amelia Setiawan; Hamfri Djajadikerta
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.v2i2.1667

Abstract

The study aims to examine the effect of the number of members of the board of commissioners and the board of directors, gender of the audit committee, company size, company age, and profitability on the completeness of sustainability report disclosure in several companies in the Fast-Moving Consumer Goods (FMCG) industry in Indonesia. In a business era that increasingly emphasizes the principles of sustainability and transparency, sustainability reports are an important indicator that reflects the company's commitment to responsible business practices. However, the level of completeness of sustainability report disclosure between companies still varies greatly. This study uses a quantitative approach with the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method through SmartPLS software. Data were obtained from sustainability reports and annual reports of 15 companies in the FMCG industry listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The results showed that most of the independent variables, such as the number of commissioners, gender of the audit committee, and profitability have a significant effect on the completeness of sustainability report disclosure. These findings are expected to contribute to the development of good corporate governance practices, as well as encourage the improvement of the quality and transparency of sustainability reporting in the FMCG industry. Penelitian bertujuan untuk menguji pengaruh jumlah anggota dewan komisaris dan dewan direksi, gender komite audit, company size, company age, dan profitabilitas terhadap kelengkapan pengungkapan sustainability report pada beberapa perusahaan dalam industri Fast-Moving Consumer Goods (FMCG) di Indonesia. Dalam era bisnis yang semakin menekankan prinsip keberlanjutan dan transparansi, sustainability report menjadi salah satu indikator penting yang mencerminkan komitmen perusahaan terhadap praktik bisnis yang bertanggung jawab. Namun, tingkat kelengkapan pengungkapan sustainability report antar perusahaan masih sangat bervariasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Partial Least Squares-Structural Equation Modeling (PLS-SEM) melalui perangkat lunak SmartPLS. Data diperoleh dari sustainability report dan annual report 15 perusahaan di industri FMCG yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2023. Hasil penelitian menunjukkan bahwa sebagian besar variabel independen, seperti jumlah dewan komisaris, gender komite audit, dan profitabilitas berpengaruh signifikan terhadap kelengkapan pengungkapan sustainability report. Temuan ini diharapkan dapat memberikan konstribusi dalam pengembangan praktik tata kelola perusahaan yang baik (good corporate governance), serta mendorong peningkatan kualitas dan transparansi pelaporan keberlanjutan di industri FMCG.
Pengaruh Kinerja Lingkungan Terhadap Peningkatan Laba (Studi Kasus: Industri Pertambangan) Audrey Aurelia; Amelia Setiawan; Hamfri Djajadikerta
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.v2i2.1668

Abstract

Abstrak   Penelitian ini bertujuan untuk mengevaluasi sejauh mana kinerja lingkungan dapat memengaruhi peningkatan laba perusahaan dalam sektor industri pertambangan di Indonesia. Kinerja lingkungan diukur berdasarkan peringkat PROPER yang diperoleh perusahaan, sementara profitabilitas diukur menggunakan rasio Return on Assets (ROA). Penelitian ini juga mengevaluasi pengaruh konsumsi energi, pengelolaan limbah serta emisi gas rumah kaca terhadap kinerja lingkungan serta profitabilitas perusahaan. Sumber data yang digunakan pada penelitian ini adalah data sekunder yang dikumpulkan dari laporan keberlanjutan dan laporan tahunan dari 10 perusahaan pertambangan dalam periode waktu 2021 hingga 2023. Penelitian ini menggunakan software SmartPLS untuk mengolah data penelitian. Hasil penelitian menunjukkan bahwa konsumsi energi dan pengelolaan limbah perusahaan tidak memiliki pengaruh terhadap profitabilitas perusahaan. Namun, kinerja lingkungan yang diukur dengan peringkat PROPER dan emisi gas rumah kaca memiliki pengaruh pada profitabilitas perusahaan tambang yang diukur dalam rasio ROA. Penelitian ini penting dilakukan untuk melihat lebih jauh terkait kinerja lingkungan dapat memengaruhi profitabilitas perusahaan tambang. Abstract   This study aims to examine whether environmental performance has an impact on increasing corporate profitability in Indonesia’s mining industry. Environmental performance is assessed based on the PROPER rating received by the company, while profitability is measured using the Return on Assets (ROA) ratio. This study also analyzes the effect of energy consumption and waste management on environmental performance, as well as the influence of greenhouse gas emissions and environmental performance on corporate profitability. The data source used in this research is secondary data collected from the sustainability and annual reports of 10 mining companies covering the period from 2021 to 2023. The data was processed using SmartPLS software. The findings show that energy consumption and waste management had no influence on the company's profitability. However, environmental performance–as indicated by the PROPER ratings–and greenhouse gas emissions do influence the profitability of mining companies, as measured by ROA. This research is important in gaining a deeper understanding of how environmental performance can affect the profitability of mining companies.  
Komoditas Yang Mempengaruhi Surplus Perdagangan Indonesia Mulai 2024 Sampai Dengan Semester Pertama 2025 Taufik Hidayadi; Mohammad Zuhdi
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.v5i2.1707

Abstract

Indonesia's trade surplus is expected to remain in the first half of 2025, with positive performance from exports of leading commodities. This study identifies the main commodities contributing to the surplus and the factors influencing it. Based on data from the Central Statistics Agency (BPS) and the Ministry of Trade, crude palm oil (CPO), coal, iron, and steel are the commodities with the largest contributions. Global supply chains and demand from key trading partners drive export performance. To increase competitiveness and strengthen economic resilience, this study recommends industrial diversification and downstreaming.
FACTORS AFFECTING USE E-LEARNING IN THE LEARNNING PROCESS AT HASANUDDIN UNIVERSITY OF MAKASSAR Sulastri, Monica; Ahmadi, Lusiana Putri
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 1 No. 2 (2021): 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.v1i2.238

Abstract

The development of an increasingly rapid era, especially in the field of information and communication technologies has penetrated in every joint of human life, especially in the world of education. Information and communication technologies themselves can provide online learning facilities, one example is e-learning. This study aims to determine the effect of perceived ease of use, perceived usefulness, subjective norms, and self-efficacy on the use of e-learning. The object of this research is a lecturer at Hasanuddin University. This research was conducted by distributing questionnaires to the respondents and then the results of the research were analyzed using PLS. The results of this study indicate that perceived ease of use, perceived usefulness, and subjective norms have a significant effect on the use of e-learning. This study implies that lecturers feel unsure in using e learning
THE EFFECT OF MANAGEMENT ACCOUNTING SYSTEMS ON FIRM PERFORMANCE : STUDIES IN VARIOUS COUNTRIES Fauziyyah, Nurul
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 1 No. 2 (2021): 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.v1i2.240

Abstract

Abstract Uncertainty will always be present and be a challenge for companies or organizations if they want to continue to exist and develop. The rapid changing era and technological developments require companies or business to improve the performance of companies or organizations in the midst of increasing competitive pressure. This makes Management Accounting System (MAS) as a very fundamental tool for companies or organizations to support management in the decision-making process. The changes that occur can affect the characteristics of MAS in each company or organization and also the differences in the needs and conditions of the company are the causes of these differences. This study aims to provide an overview of what and how the influence of the Management Accounting System (MAS) on the performance of companies in various countries. This study is a literacy study based on theoretical descriptions, findings and other research materials obtained from reference materials. The data analysis method in this research is descriptive analysis method by going through the stages of collecting data from various national and international journals, reviewing data, analyzing data, and drawing conclusions. The findings of this study indicate that there are previous studies that are in line with the argument that states the influence of MAS on company performance, but there are also previous studies that are not in line with this argument. These differences exist because the implementation and design of MAS in various companies and organizations is associated with contingency factors such as technology, organizational structure, environment, and many more. Keywords: Management Accounting System (MAS), Firm Performance, Organizational Performance
Influence Of Internal Factors And External Factors on Going Concern Audit Opinion Sohibunajar, Sohibunajar; Jazuli, Akmal Lutfi; Ersyafdi, Ilham Ramadhan
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 1 No. 2 (2021): 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.v1i2.243

Abstract

Abstract The purpose of this research was to test effect of internal factors among others are disclosure, debt default, company’s financial condition, liquidity, cash flow, company growth, and external factor among others are opinion Shopping, audit client tenure, previous year’s audit opinion, audit lag on going concern audit opinion. The population in this research are all companies listed in the SRI-KEHATI Indeks periods 2009-2019. There were 11 companies were selected as sample base on purposive sampling method. To analyze the data using logistic regression analysis. The result of this research show that audit client tenure have effect on going concern audit opinion. While disclosure, debt default, company’s financial condition, liquidity, cash flow, company growth, opinion shopping, previous year’s, and audit lag have no effect on going concern audit opinion. Keywords: Internal Factor, External Factor, and Going Concern Audit Opinion
The Influence of Asset Turnover and Company Characteristics on Economic Profitability in Restaurant, Hotel and Tourism Sub-Sector Companies Listed on The BEI Fatikasari, Ines; Ersyafdi, Ilham Ramadhan; Ulfah, Fitriah
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 1 No. 2 (2021): 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.v1i2.244

Abstract

Abstract In the business world, a company must follow economic developments for the sustainability of its business activities. In addition to increasing profits, companies must also increase profitability. One way to assess profitability is economic profitability. Economic profitability is the ability of a company to get the desired profit with the source of capital owned either from foreign capital or own capital. The COVID-19 pandemic that occurred in all countries in the world was able to hit various business fields, such as the restaurant, hotel and tourism sub-sectors. The purpose of this study is to find out what factors can affect the economic profitability of companies in the restaurant, hotel, and tourism sub-sectors listed on the Indonesia Stock Exchange (IDX). The population in this study is the restaurant, hotel and tourism sub-sector companies listed on the Indonesia Stock Exchange for the period 2012-2019. The sample used is 6 companies that have been selected using purposive sampling method. The analysis technique in this study uses multiple linear regression analysis. The result of the research shows that receivables turnover affects economic profitability. Meanwhile, cash turnover, fixed asset turnover, working capital turnover, company growth, and company size do not affect economic profitability. Keywords: Economic Profitability; Asset Turnover; Company Characteristic.
Application of Enterprise Risk Management to Banking Risk Hasan, Nida Nadya; Rahmadini, Fatiah; Dariyah, Dariyah
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 1 No. 2 (2021): 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.v1i2.245

Abstract

Abstract The implementation of Enterprise Risk Management (ERM) proactively determines the appropriate type and level of risk to achieve the organization's strategic objectives and assists management in understanding and managing all company business risks using an integrated structure and coordinated management. Although risks cannot be completely avoided or eliminated, they can be managed and minimized with an integrated risk management system. The purpose of this study is to prove whether the application of ERM can minimize credit risk, interest rate risk, and liquidity risk in banking companies and whether the internal audit function can strengthen the effect of ERM implementation in minimizing the risks faced by banks. The sample of this research is banks listed on the Indonesia Stock Exchange in 2011-2016. The results of this study indicate that the application of ERM for banks is not proven to have an effect in minimizing credit risk, interest rate risk, and liquidity risk. ERM does not manage risk individually but manages risk collectively so that it can identify company activities that contribute the most to the company's total risk and mitigation is carried out, and ERM is a process designed to manage risk so that it is at optimal risk that does not endanger the banking business, and management tends to take risks to optimize the profits to be obtained and companies tend to dare to take risks if the risk is not at a level that endangers the banking business condition. The internal audit function also has no effect in strengthening the relationship between ERM implementation and credit risk, interest rate risk, and liquidity risk.
The Influence of Fraud Triangle on Financial Distress with Good Corporate Governance as Moderating Variable Sekawulan, Wening; Umar, Haryono
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 1 No. 2 (2021): 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.v1i2.246

Abstract

This study aims to obtain empirical evidence of the effect of triangle fraudon financial distress with good corporate governance as a moderating variable.The research sample is a manufacturing company that is listed on the IndonesiaStock Exchange and publishes audited financial statements and annual reports forthe 2015-2017 research period. Sampling is done using purposive sampling. Thesampling method uses secondary data taken from financial reports and annualreports. Data were analyzed using IBM SPSS 25. The results showed thatpressure has a positive effect on financial distress, opportunity has a positiveeffect on financial distress, good corporate governance has a negative effect onfinancial distress, good corporate governance weakens the negative influence ofpressure on financial distress, good corporate governance weakens the influencenegative opportunity to financial distress, while rasionalization andrationalization moderated by good corporate governance have no influence onfinancial distress..
PENGARUH KEPRIBADIAN, ETIKA, DAN KEDISIPLINAN TERHADAP HASIL KINERJA PENGAJAR SMA: Jurnal Manajemen SDM Purwanti, Alifia Agnes
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 1 No. 1 (2021): 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.v1i1.463

Abstract

The performance of an employee in the organization is certainly inseparable from the personality, abilities and motivation of the employee in carrying out his duties and work, of course, cannot be separated from the motivation that exists within the employee, the motivation of an employee will be seen from the activities he does in carrying out his duties and work. within the organization. Employing employees in outsourcing work bond status is now a strategic consideration for company owners or leaders, be it state-owned companies or privately-owned companies, the decision to hire employees with outsourced or permanent employees is one of the strategic policies for an organization.

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