MIZANIA Jurnal Ekonomi Dan Akuntansi is an academic accounting journal published by The Accounting Study Program, Economic and Bussiness Faculty of Nahdlatul Ulama University Indonesia (UNUSIA), aimed at improving the quality of science and channeling the interest in sharing and disseminating knowledge about Economic Accounting for students, practitioners, and science observers in the field of economic and accounting. This journal is open to the public, both academics and professionals who focus on various disciplines of economic accounting, covering various researches, namely quantitative and mixed methods.
Analisis Implementasi Maqashid Syariah dalam Penyusunan Anggaran Rumah Tangga Muslim
This study aims to analyze the implementation of Maqashid Sharia principles in the budgeting process of Muslim households. From an Islamic economic perspective, financial management is not merely a technical effort to balance income and expenses but a vital instrument to achieve falah (well-being in this world and the hereafter). The research employs a descriptive qualitative method with a literature study approach, analyzing contemporary Islamic economic texts. The findings indicate that the integration of the five pillars of Maqashid Sharia protection of faith, life, intellect, lineage, and wealth significantly shifts budgeting priorities. This implementation positions zakat and alms as mandatory fixed expenditures, prioritizes halalan thayyiban consumption to maintain physical and spiritual well-being, and allocates funds for education and Sharia-compliant investments to mitigate future financial risks. The study concludes that Maqashid Sharia-based budgeting effectively reduces excessive consumption (israf) and strengthens family economic resilience through benefit-oriented wealth distribution. Theoretically, this research reinforces a micro-financial management framework aligned with the values of tawhid and social justice in Islam.
Budgeting, Maqashid Sharia, Muslim Household, Maslahah, Islamic Economics.
Copyright (c) 2026 Asril Asy Syahid, Auliya Fadya Nafisa, Muhammad Dimas Haidar Hanif, Salwa Mufidah
Knowledge–Behavior GAP pada Perilaku Pro-Lingkungan Mahasiswa Pendidikan Akuntansi: Bukti dari Model Mediasi Sikap Lingkungan
Despite students' relatively high levels of environmental knowledge, pro-environmental behavior remains inconsistent. This condition indicates a knowledge–behavior gap influenced by psychological factors, particularly environmental attitude. This study aims to analyze the effect of environmental accounting knowledge and environmental knowledge on pro-environmental behavior, with environmental attitude as a mediating variable. A quantitative causal design was applied to 184 accounting education students at the Faculty of Economics and Business, Semarang State University, selected through proportionate stratified random sampling. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. Results showed that environmental accounting knowledge has no direct effect on pro-environmental behavior, whereas environmental knowledge and environmental attitude have significant positive effects. Environmental accounting knowledge influences environmental attitude, but environmental attitude does not mediate its relationship with pro-environmental behavior. Conversely, environmental attitude partially mediates the relationship between environmental knowledge and pro-environmental behavior. These findings suggest that developing students' pro-environmental behavior requires not merely conceptual environmental accounting knowledge, but deep internalization of environmental knowledge capable of forming positive environmental attitudes. This study contributes to extending the application of the Theory of Planned Behavior in explaining the mechanism of pro-environmental behavior formation in accounting education contexts.
Copyright (c) 2026 Shinta Puspitasari, Ahmad Nurkhin, Algifari
Hubungan Penghindaran Pajak dan Ketepatan Waktu Pelaporan Keuangan Perusahaan Industri di Indonesia
This study examines the relationship between tax avoidance and the timeliness of financial reporting in companies within the industrial sector. The results indicate that tax avoidance does not have a direct or significant effect on the timeliness of financial reporting. However, firm size has a significant impact on timely financial reporting. The effect of tax avoidance on reporting timeliness is not uniform across all companies; rather, it is influenced by organizational context, particularly the scale of the company. In small companies, tax avoidance practices tend to pose a significant constraint on the reporting process due to limited resources, including human resources, reporting systems, and experience in handling tax audits. This can result in delays in the preparation and submission of financial statements. Conversely, large companies have greater capacity to manage tax avoidance practices in a structured and planned manner, so these practices do not disrupt the financial reporting process.
Copyright (c) 2026 Dini Purnamasari, Heni Indah Pratiwi, Novia Hindayani
Gender Gaps in Digital Enterprise:The Role of Care Burden and Human Capital in Indonesia
This study aims to analyze gender disparities in digital enterprise participation in Indonesia, with particular emphasis on the roles of caregiving burdens and human capital. Although digitalization is often viewed as a force that can promote equality in entrepreneurship, empirical evidence on how gender and household constraints shape participation in digital enterprises remains limited. Using microdata from the 2024 National Socioeconomic Survey (SUSENAS), digital enterprise is defined as engagement in business activities supported by the use of digital technology. A binary logistic regression model is employed to estimate the probability of digital enterprise participation, followed by rural–urban subgroup analysis to capture spatial heterogeneity. The results reveal a pronounced gender gap, with women significantly less likely to participate in digital enterprises than men after controlling for household and demographic characteristics. However, caregiving responsibilities, proxied by the presence of children under five years old, are positively associated with digital enterprise participation, suggesting that digital entrepreneurship may serve as a flexible work strategy under childcare constraints. Human capital and digital access also play important roles in shaping participation. Education increases the likelihood of digital enterprise engagement, particularly in urban areas, while handphone ownership emerges as the strongest predictor across all contexts. Rural–urban estimates further show that the gender gap is more pronounced in rural areas, reflecting the interaction between gender norms and spatial inequality.
Copyright (c) 2026 Axellina Muara Setyanti, Andi Tri Setiawan
Analisis Biaya Kualitas Dalam Rangka Pengingkatan Produk Aulia Food Kabupaten Banggai
Quality Cost Analysis to Improve Product Quality at Aulia Food in Banggai Regency. This study aims to analyze quality costs at Aulia Food in Banggai Regency to improve the quality of its chips. Quality costs consist of four main components: prevention costs, appraisal costs, internal failure costs, and external failure costs. The research method used was a descriptive qualitative case study approach. Data were obtained through observation, interviews, and documentation of Aulia Food's production activities. The results indicate that Aulia Food has not systematically defined and categorized quality costs, resulting in suboptimal quality control. Prevention costs constitute the largest component of total quality costs, demonstrating the company's efforts to prevent defective products from occurring in the first place. Furthermore, quality costs have been shown to impact product quality improvement. With better quality cost management, Aulia Food can improve production efficiency, reduce failure costs, and enhance customer satisfaction. This study recommends regular quality cost recording to support more informed decision-making in product quality improvement.
Copyright (c) 2026 arisanjaya doloan ari, Resti Riancana
Konstelasi Faktor Individual, Organisasional, dan Situasional dalam Pembentukan Perilaku Etis Akuntan
Accountants' ethical behavior is a fundamental aspect in maintaining the integrity of the profession and public trust in financial information. In professional practice, accounting decision making is not only influenced by technical competence, but also by moral considerations shaped by individual, organizational and situational factors. Various empirical studies have examined these factors, but the results are still fragmented and do not provide an integrated understanding. This research aims to systematically examine the factors that influence accountants' ethical behavior through a Systematic Literature Review (SLR) approach. Literature searches were carried out using Google Scholar and Publish or Perish, with the criteria being articles in accredited journals SINTA 4 and SINTA 5 for the period 2014–2024. A total of 12 selected articles were analyzed using a thematic synthesis approach. The research results show that accountants' ethical behavior is formed through complex interactions between individual, organizational and situational factors. Individual factors act as basic capacities in ethical judgment, organizational factors as controlling mechanisms through culture and value systems, and situational factors as triggers that test behavioral consistency under conditions of work pressure. Analysis shows that situational pressure has the strongest tendency to trigger unethical behavior, especially when it is not balanced by adequate organizational support.
Copyright (c) 2026 Sintia Nur Afifah, Habsyah Fitri Aryani
Strategi Sosialisasi dan Sanksi Perpajakan sebagai Upaya Meningkatkan Kepatuhan Wajib Pajak: Studi Kualitatif Multi-Tahun
This study critically examines the role of tax socialization strategies and the enforcement of tax sanctions in enhancing taxpayer compliance in Indonesia. Adopting a qualitative research design, the study employs multi-year secondary data covering the period 2015–2024. Data were derived from official reports of the Directorate General of Taxes (DGT), publications from DDTC News and Kontan, as well as relevant empirical studies. The analysis emphasizes trends in annual tax return (SPT) filing compliance, the configuration and intensity of tax socialization initiatives, the typology of sanctions imposed, and the dynamic interrelationship between socialization efforts, sanction enforcement, and compliance behavior. The findings indicate a generally upward trajectory in taxpayer compliance throughout the observation period, notwithstanding fluctuations influenced by macroeconomic conditions and fiscal policy developments. Tax socialization proves more effective when implemented through an integrated framework that synergizes digital dissemination channels, direct outreach programs, and improvements in administrative service quality. Furthermore, administrative penalties, criminal sanctions, and enforced collection measures serve as deterrent mechanisms that reinforce compliant behavior. The interaction between persuasive instruments (socialization) and coercive mechanisms (sanctions) suggests that a comprehensive and integrated policy approach generates more sustainable compliance outcomes than isolated interventions. These findings offer practical implications for the Directorate General of Taxes in formulating adaptive, technology-driven socialization strategies, ensuring consistent and proportional sanction enforcement, and strengthening service quality to promote sustainable taxpayer compliance.
Pengaruh Profitabilitas, Solvabilitas, Dan Ukuran Perusahaan terhadap Audit Delay Pada Perusahaan Makanan BEI Periode 2022-2024
Ketepatan waktu laporan keuangan auditan penting untuk menjaga transparansi dan kepercayaan investor. Penelitian ini bertujuan menganalisis pengaruh profitabilitas, solvabilitas, dan ukuran perusahaan terhadap audit delay pada perusahaan sektor makanan yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian menggunakan metode kuantitatif dengan data sekunder dari 25 perusahaan (75 observasi) yang dianalisis menggunakan regresi data panel Random Effect Model (REM). Hasil penelitian menunjukkan bahwa profitabilitas dan ukuran perusahaan tidak berpengaruh signifikan terhadap audit delay, sedangkan solvabilitas berpengaruh positif dan signifikan. Secara simultan, ketiga variabel berpengaruh signifikan terhadap audit delay.
audit delay, profitabilitas, solvabilitas, ukuran perusahaan, BEI
Copyright (c) 2026 putri nuraeni, Ade Imam Muslim
Kemiskinan Meski PDRB Naik: Paradoks Ekonomi Kabupaten Tuban
analyzes the relationship between economic growth and poverty reduction in Tuban Regency, focusing on the period 2019 to 2025. Although Tuban's GRDP shows a stable growth trend, this study reveals an economic paradox where the poverty rate only experiences a marginal decline. This study uses a quantitative descriptive approach, applying growth-poverty elasticity to measure the effect of economic growth on poverty reduction. The results of the regression analysis show that the increase in GRDP does not fully contribute to poverty reduction, with a regression coefficient of -0.0981, indicating a very small effect. In addition, factors such as job quality, food inflation, and spatial inequality also play a significant role in slowing poverty reduction. Based on interviews with BPS officials and local MSMEs, it was found that although economic growth exists, the unequal distribution of the benefits of growth is a major obstacle to poverty alleviation. This study recommends that economic and social policies be more inclusive and focus on improving the quality of employment, stabilizing food prices, and reducing spatial inequality so that economic growth can have a greater impact on poverty reduction in Tuban Regency.
poverty, GDP, inclusive growth, Tuban, economic structure.
Copyright (c) 2026 Moh. Agus Sifa', Shelvyna Rikantasari
Self Efficacy Teknologi Mahasiswa Akuntansi : Ditinjau dari Minat dan Tingkat Kecemasan terhadap Komputer
This study aims to analyze the effects of students’ interest and computer anxiety on students’ self efficacy in using the Accurate accounting application. The study is motivated by the growing importance of accounting technology competence in the digital era, where students’ confidence in using accounting software is influenced by psychological factors. The scope of this research is explicitly limited to accounting students who have used the Accurate application in academic coursework, focusing on three main variables: students’ interest, computer anxiety, and self efficacy. A quantitative associative approach was employed, with data collected through questionnaires distributed to accounting students. The data were analyzed using multiple linear regression with the assistance of SPSS. The results indicate that students’ interest has a positive but insignificant effect on self-efficacy (p = 0.242), while computer anxiety has a positive and significant effect on self-efficacy (p = 0.024). Simultaneously, both variables influence self efficacy; however, their explanatory power is relatively low (Adjusted R² = 0.098). These findings suggest that students self efficacy in using the Accurate application is more strongly influenced by their level of computer anxiety than by learning interest alone. Therefore, learning strategies aimed at reducing computer anxiety such as hands on training, intensive guidance, and a supportive learning environment are essential to enhance students self efficacy in accounting technology utilization.
Copyright (c) 2026 Habsyah Fitri Aryani, Mariska Nur Hanifah, Sintia Nur Afifah, Muhammad Aras Prabowo
Pengaruh Corporate Governance, Ukuran Perusahaan, dan Kinerja Keuangan terhadap Pengungkapan Corporate Social Responsibility Perusahaan Indeks ESG Quality 45 IDX
This study aims to obtain empirical evidence and analyze the influence of corporate governance, firm size, and financial performance on corporate social responsibility (CSR) disclosure. The research population consists of companies listed on the ESG Quality 45 IDX KEHATI Index. Using a purposive sampling technique, 21 companies were selected as the research sample for the 2021–2022 period. The independent variables examined in this study include board of directors size, board of commissioners size, audit committee, managerial ownership, firm size, liquidity, and profitability. This study adopts a quantitative-associative research design, employing panel data regression analysis as the analytical technique. The findings reveal that CSR disclosure is significantly influenced by managerial ownership—as a proxy for corporate governance—and liquidity—as a proxy for financial performance. In contrast, other corporate governance proxies (board of directors size, board of commissioners size, and audit committee), as well as firm size and profitability, are found to have no significant effect on CSR disclosure.
Pengungkapan Corporate Social Responsibility
Pergantian Manajemen, Pertumbuhan Perusahaan, Ukuran Perusahaan dan Pergantian KAP
Copyright (c) 2025 Siti Marhamah, Siti Khomsatun, Ilham Ramadhan Ersyafdi
PENGARUH SOSIAL DAN PERSEPSI KEMUDAHAN TERHADAP MINAT MENGGUNAKAN E-COMMERCE
This study aims to determine the influence of social influence and perceived ease of use on the interest in using e-commerce. The data collection methods used in this study were observation, documentation, and questionnaires. The data analysis methods used were validity testing, reliability testing, classical assumption testing, and multiple linear regression testing, as well as partial t-tests and simultaneous tests (F-tests). The results of the study indicate that partially, the variables of social influence and perceived ease of use have a positive and significant influence on the interest in using e-commerce. This social influence variable has a dominant influence on the interest in using e-commerce among students of the Management Study Program at Muhammadiyah University of Luwuk. This explains that students of the Management Study Program at Muhammadiyah University of Luwuk are more influenced by social influence in using e-commerce.
Copyright (c) 2025 Rosfianti Yadasang, Yeti, Yusni
Analisis Penerapan Sistem Informasi Akuntansi Pelaporan Keuangan terhadap Perkembangan Usaha Mikro Mentainity
This study focuses on analyzing the implementation of financial record-keeping in Mentainity, a micro culinary enterprise, and its contribution to business development. The purpose of this research is to understand how financial recording is carried out and to what extent it supports business management and decision-making. Mentainity is managed by two people and still applies a manual recording system using Microsoft Excel without utilizing accounting applications. This research employs a qualitative descriptive method with data collection techniques including in-depth interviews, participatory observation, documentation, and literature study. Data validity was ensured through triangulation techniques. The findings indicate that although the financial recording system is still simple, it provides significant benefits to the business owners. Manual recording helps evaluate business performance, estimate production needs, and support more rational business decisions. Routine recording also raises awareness of financial conditions, particularly regarding cash flow and profitability. However, several challenges remain, such as limited accounting knowledge, lack of human resources, and the absence of integration between inventory records and financial reports. These constraints prevent financial information from fully reflecting the overall condition of the enterprise. In conclusion, even a simple financial recording system plays a positive role in managing micro businesses. This study recommends improving financial literacy and adopting appropriate technology solutions tailored to micro-scale enterprises in order to strengthen financial management and support business development for Mentainity.
Copyright (c) 2025 Gabriella Brigitta, Sylvia Fettry Elvira Maratno
Tinjauan Literatur atas Dampak Penerapan Key audit matters terhadap Audit delay, Earning Management, dan Kualitas Audit
This study aims to review previous literature on the impact of KAM implementation on Audit Delay, Earning Management, and Audit Quality. The method used is a systematic literature review, with articles obtained through the Publish or Perish application. The article criteria are articles indexed by SINTA and Scopus published in 2022-2025. The results of the study indicate that disclosure of Key Audit Matters can improve the quality of financial report communication and transparency so that it has a negative effect on audit delay, and can reduce the potential for earnings management. Disclosure of Key Audit Matters also shows a positive effect on audit quality because of broader disclosure, information asymmetry between stakeholders and management can be overcome
Key Audit Matters, Audit Delay, Earning Management, Kualitas Audit
Copyright (c) 2025 Devi Nurcahya, Rizdina Azmiyanti
Pengaruh Profitabilitas dan Leverage Dengan Earning Per Share Sebagai Variabel Moderating Terhadap Harga Saham Syariah Pada Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia 2019-2023
Stock prices fluctuate frequently, so investors must really choose the stocks to buy. Before making an investment, investors should check the financial performance of the company. To select an investment, this will be used as a basis. Investors see the company's performance by analyzing profitability and leverage ratios. By analyzing these ratios, investors can see the progress and development of a company. The purpose of this research is to analyze the effect of profitability proxied by Return On Equity (ROE) and Leverage proxied by Debt to Equity Ratio (DER) on stock prices with Earning Per Share (EPS) as a moderating variable in the Islamic mining sector listed on the Indonesia Stock Exchange 2019-2023. This research is a type of quantitative research. The data collection method in this study is documentation and literature study using a sample of 15 companies. The sampling technique used purposive sampling technique. This research uses data analysis methods with panel data regression tests with the help of Eviews Version 12. The findings of this research indicate that Return On Equity (ROE) has an effect on stock prices. Meanwhile, Debt to Equity Ratio (DER) has no effect on stock prices. Earning Per Share (EPS) does not moderate the effect of ROE and DER on stock prices. Simultaneously, Return On Equity (ROE) and Debt to Equity Ratio (DER) affect the price of Islamic shares in the mining sector listed on the Indonesia Stock Exchange 2019-2023.
Return On Equity, Debt to Equity Rasio, Earning Per Share, Harga Saham
Copyright (c) 2024 Natasya Stifani, Ria Anisatus Sholihah
Optimalisasi Peran Tiktok sebagai Peluang Ekonomi Baru bagi Gen Z di Era Digital
TikTok is a social media platform predominantly used by Gen Z, who create short videos. TikTok is not only a medium for entertainment but also creates new economic opportunities. This article aims to explore TikTok's role as a new economic opportunity for Gen Z and to determine the level of knowledge of the younger generation in innovating through TikTok. The methodology used is an exploratory qualitative approach with interview techniques with several narasumberts, with several students from Nahdlatul Ulama University as narasumberts. This study provides knowledge about TikTok as a positive medium in increasing economic opportunities for the younger generation through their creativity. In addition, this study examines the positive impact that TikTok has poured on Generation Z and the future, as well as its implications for increasing independence through digital technology. The results obtained from the interviews indicate that Generation Z has not yet optimized TikTok as a medium for economic opportunities, only limited to entertainment. However, they certainly hope to be able to optimize TikTok in the future through their creativity and innovation.
Copyright (c) 2025 Jordy Risky Pratama Hasibuan, Fitria Auldri Desiana
Komoditas Yang Mempengaruhi Surplus Perdagangan Indonesia Mulai 2024 Sampai Dengan Semester Pertama 2025
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.
Copyright (c) 2025 MIZANIA: Jurnal Ekonomi Dan Akuntansi
Pengaruh Kinerja Lingkungan Terhadap Peningkatan Laba (Studi Kasus: Industri Pertambangan)
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.
Pengaruh GCG, Company Size, Company Age, Profitabilitas Terhadap Pnegungkapan Sustainability Report
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.
Pengelolaan Arsip Dinamis pada Kantor Kelurahan Mangga Kecamatan Medan Tuntungan Kota Medan
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.
archive management, dynamic archives, Mangga sub-district office
Analisis Pengaruh CAR, NPL, dan LDR Pada ROA Bank Cimb Niaga Tahun 2003–2023
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.
Pengaruh Current Ratio dan Debt to Equity Ratio pada Return On Assets RS Pertamedika IHC Tahun 2014-2023
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.
Pengaruh Kesadaran Membayar Pajak, Pemahaman Pajak E-Commerce, Pelayanan Fiskus Terhadap Kemauan Membayar Pajak
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.
Kesadaran Membayar Pajak, Pemahaman Pajak E-Commerce, Pelayanan Fiskus, Kemauan Membayar Pajak
Strategi Store Atmosphere Untuk Meningkatkan Kepuasan Konsumen Di Restoran Cepat Saji X
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.
Store Atmosphere, Exterior, General Interior, Store Layout, Interior Display, customer satisfaction.
Analisis Penerapan Akuntansi Keberlanjutan pada Perusahaan Pertambangan : Scooping Review
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
Analisis Bibliometrik Tax Compliance Publikasi Ilmiah Pada Tahun 2019 - 2024
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.
Forensic Audit Bibliometric Analysis: World Scientific Publications In 2019-2024
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
Risk Tolerance and Investment Performance From The Perspective of Generation
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
Digital Marketing Implementation A Case Study in The Indonesian E-Commerce Industry
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
Flypaper Effect Terhadap Belanja Daerah di Jawa Tengah
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
Flypaper Effect, Decentralization, Regionally Original Income, General Allocation Fund, Regional Expenditure