cover
Contact Name
Yulius Kurnia Susanto
Contact Email
yulius@tsm.ac.id
Phone
+6281318662445
Journal Mail Official
mia.iaikapdjkt@gmail.com
Editorial Address
Jl. Kyai Tapa No. 20 Jakarta 11440
Location
Kota adm. jakarta barat,
Dki jakarta
INDONESIA
Media Ilmiah Akuntansi
ISSN : 23381205     EISSN : 2985461X     DOI : DOI: https://doi.org/10.34208/mia
Core Subject : Economy, Social,
Media Ilmiah Akuntansi (MIA) is biannual publication issued in the month of April and October. Media Ilmiah Akuntansi (MIA) is published by Sekolah Tinggi Ilmu Ekonomi Trisakti and cooperate with Forum Dosen Akuntansi Perguruan Tinggi DKI Jakarta, Compartment of Accounting Educators, Indonesian Institute Accountants. Media Ilmiah Akuntansi (MIA) is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting (financial accounting and capital market, management accounting and behavioral, accounting information systems, auditing, taxation, syariah accounting, accounting education, corporate governance, corporate social responsibility, public sector accounting) issues. This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.
Articles 52 Documents
Analisis Tingkat Profitabilitas dan Likuiditas terhadap Struktur Modal pada Perusahaan Perbankan Pemerintah di BEI Periode 2020-2024 Titi Aslah; Nur Aminah; Henry Waidan; Saprudin; Sofyan Hadi
Media Ilmiah Akuntansi Vol. 13 No. 2 (2025): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v13i2.67

Abstract

This research aims to analyze the effect of profitability and liquidity levels on the capital structure of state-owned banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. The profitability variable is measured using Return on Assets (ROA), while liquidity is measured by the Loan to Deposit Ratio (LDR). In analyzing the data, the researcher uses a quantitative method. The sample in this study consists of state-owned banking companies listed on the Indonesia Stock Exchange for 2020-2024. The variables in this study consist of three ratios: profitability, liquidity, and capital structure. The results of the analysis show that the profitability ratio indicates the inability of most companies to utilize equity in generating profits. Meanwhile, the liquidity ratio indicates that the analysis of the LDR ratio in banking is still within the tolerance limit for banks to be considered healthy.
The Phenomenon of Fear of Missing Out (FOMO) and Its Impact on the Personal Financial Accounting Of Generation Z at Palu City Hall Ramadan Market Alviani Ariska; Rasmi Nur Anggraeni; Farhan Nur; Rajindra Rajindra
Media Ilmiah Akuntansi Vol. 13 No. 2 (2025): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v13i2.86

Abstract

This study aims to deeply understand the subjective experiences of Generation Z regarding Fear of Missing Out (FOMO) and its impact on personal financial accounting behavior at the Palu City Hall Ramadan Market. The Ramadan Market in the yard of the Palu Mayor’s Office in 2026 involved 192 local MSMEs and presented digital payment innovations through QRIS facilitated by Bank Indonesia. The phenomenon of increasing consumption transactions during the month of Ramadan triggered by visit trends on social media has the potential to disrupt personal financial accounting systems, especially for Generation Z with limited income. The study used a qualitative approach with a case study design. Data were collected through in-depth interviews with 12 Generation Z informants, participant observation, and documentation studies. Data analysis used the interactive model of Miles, Huberman, and Saldaña (2014). The results revealed six main themes: (1) FOMO causes weaknesses in personal financial recording; (2) FOMO triggers significant budget deviations; (3) the FOMO mechanism creates gaps in internal financial control; (4) accounting literacy acts as a protective factor; (5) the ease of digital payments weakens the audit trail and complicates reconciliation; and (6) there is a conflict between spiritual values and financial accountability. This research contributes to the development of personal financial accounting in the context of digital generation behavior.