MIZANIA: Jurnal Ekonomi Dan Akuntansi最新文献

ANALISIS PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO DAN CORPORATE SOCIAL RESPOSIBILITY TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KOMSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 分析 2016-2020 年期间资产回报率、资产负债率和企业社会责任对在印度尼西亚证券交易所上市的消费品行业制造业公司股票回报率的影响。

MIZANIA: Jurnal Ekonomi Dan Akuntansi Pub Date : 2023-09-30 DOI: 10.47776/mizania.v3i2.718

Muyassaroh Muyassaroh

{"title":"ANALISIS PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO DAN CORPORATE SOCIAL RESPOSIBILITY TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KOMSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020","authors":"Muyassaroh Muyassaroh","doi":"10.47776/mizania.v3i2.718","DOIUrl":"https://doi.org/10.47776/mizania.v3i2.718","url":null,"abstract":"The company's going concern is supported by the availability of capital for the company. One way for a company to obtain a source of funds is by selling shares to the public in the capital market, however, investors do not simply buy and sell shares. Investors making investments must consider several aspects to minimize the risk of investing in stocks. One of them is by analyzing the company's financial statements that will affect stock returns. These ratios are return on assets to find out if the company gets a profit from its assets, Debt to equity to find out how much the company is financed by debt, Disclosure of Corporate Social Responsibility broadly will cause the company to have a good image in the view of stakeholders. The population of this study are manufacturing companies in the consumer goods industry sector listed on the IDX for the 2016-2020 period, the research sample was taken using a purposive sample method, after being determined according to the criteria, 135 companies were taken as samples. data collection techniques using secondary data, the data collected is analyzed with the Classical Assumption Test and hypothesis testing on SPSS. The results of this study indicate that return on assets, debt to equity and corporate social responsibility affect stock returns in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Based on the simultaneous significance test with the F test, the value obtained is significance of 0.00. Because the value is smaller than 0.05. The advice that can be given is to decide to invest in stock investments, investors should assess the company's performance through annual reports, especially on return on assets, debt to equity and corporate social responsibility because simultaneously it is very influential on stock returns. it is evident from the results of the R-Square of this study of 65.8%.","PeriodicalId":359908,"journal":{"name":"MIZANIA: Jurnal Ekonomi Dan Akuntansi","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139333053","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Kepemilikan Institusional dan Perencanaan Pajak terhadap Manajemen Laba 机构所有权与收益管理的税收筹划

MIZANIA: Jurnal Ekonomi Dan Akuntansi Pub Date : 2023-09-30 DOI: 10.47776/mizania.v3i2.725

R. Saraswati, Nurul Aisyah Rachmawati

{"title":"Kepemilikan Institusional dan Perencanaan Pajak terhadap Manajemen Laba","authors":"R. Saraswati, Nurul Aisyah Rachmawati","doi":"10.47776/mizania.v3i2.725","DOIUrl":"https://doi.org/10.47776/mizania.v3i2.725","url":null,"abstract":"One of the methods used to obtain maximum profit is to practice earnings management. The company's way of dealing with earnings management practices is by doing tax planning where the company minimizes the cost of paying taxes so that the profits obtained by the company increase. That way, the role and existence of institutional ownership to oversee fraudulent actions that exist within the company can suppress the occurrence of earnings management practices carried out by management. this study aims to determine and examine: (1) The effect of institutional ownership on earnings management in the Properties & Real Estate sector companies listed on the Indonesia Stock Exchange in 2018-2021, (2) The effect of tax planning on earnings management in companies Properties & Real Estate sector listed on the Indonesia Stock Exchange in 2018-2021. The data in this study uses secondary data obtained from the annual financial reports of companies in the Properties & Real Estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. This type of research is descriptive quantitative using a purposive sampling method with a sample of 40 companies which mere processed using the Stata 14.2 program. Based on the results of hypothesis testing, it was concluded that the independent variables of institutional ownership and tax planning had no significant effect on earnings management. However, simultaneously the independent variables of institutional ownership and tax planning have a significant effect on earnings management.","PeriodicalId":359908,"journal":{"name":"MIZANIA: Jurnal Ekonomi Dan Akuntansi","volume":"138 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139332443","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Perencanaan Pajak Terhadap Nilai Perusahaan Dengan Komisaris Independen Sebagai Variabel Moderasi 以独立专员为调节变量的税务筹划对公司价值的影响

MIZANIA: Jurnal Ekonomi Dan Akuntansi Pub Date : 2023-09-30 DOI: 10.47776/mizania.v3i2.726

Sintia Bratama Putri, Nurul Aisyah Rachmawati

引用次数: 0

Upaya Inovasi dan Kreativitas Pelaku UMKM Kota Tegal Tegal 市中小微企业的创新和创造努力

MIZANIA: Jurnal Ekonomi Dan Akuntansi Pub Date : 2023-09-30 DOI: 10.47776/mizania.v3i2.724

G. Rahmadiane

引用次数: 0

Bisnis Moda Berbasis Aplikasi Online bagi Kesejahteraan Ekonomi Driver Ojek Online di Jabodetabek 基于在线应用程序的摩达业务为贾博德塔贝克的网约车司机带来经济福利

MIZANIA: Jurnal Ekonomi Dan Akuntansi Pub Date : 2023-09-30 DOI: 10.47776/mizania.v3i2.733

Sheila Wijayanti

引用次数: 0

Akuntansi Pesantren Di Pondok Pesantren Darul Qur'an Wal Hadits Toili Darul Qur'an Wal Hadith Toili 伊斯兰寄宿学校的 Pesantren 会计工作

MIZANIA: Jurnal Ekonomi Dan Akuntansi Pub Date : 2023-09-30 DOI: 10.47776/mizania.v3i2.732

F. Fitriani

引用次数: 0

PENGARUH SIZE, LEVERAGE, PROFITABILITY, FIXED ASSET INTENSITY, CAPITAL INTENSITY RATIO, DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK (Perusahaan Sektor Properties dan Real Estate di Bursa Efek Indonesia Periode 2018-2021) 规模、杠杆率、利润率、固定资产密集度、资本密集度比率和公司治理对税务管理的影响（2018-2021 年期间印尼证券交易所的物业和房地产行业公司）

MIZANIA: Jurnal Ekonomi Dan Akuntansi Pub Date : 2023-09-30 DOI: 10.47776/mizania.v3i2.739

Habsyah Fitri Aryani

{"title":"PENGARUH SIZE, LEVERAGE, PROFITABILITY, FIXED ASSET INTENSITY, CAPITAL INTENSITY RATIO, DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK (Perusahaan Sektor Properties dan Real Estate di Bursa Efek Indonesia Periode 2018-2021)","authors":"Habsyah Fitri Aryani","doi":"10.47776/mizania.v3i2.739","DOIUrl":"https://doi.org/10.47776/mizania.v3i2.739","url":null,"abstract":"Sistem self assessment pada pemungutan pajak di Indonesia memberikan wewenang penetapan besaran nilai beban pajak ada pada wajib pajak salah satunya wajib pajak badan perusahaan. Manajemen pajak umumnya menjadi pilihan bagi perusahaan guna mengontrol beban pajak tanpa melakukan penggelapan pajak. Penelitian ini untuk membuktikan Pengaruh Size, Leverage, Profitability, Fixed Asset Intensity, Capital Intensity Ratio, dan Corporate Governance terhadap Manajemen Pajak pada sektor Properti dan Real Estate dengan periode penelitian tahun 2018-2021. Metode analisis yang digunakan pada penelitian ini adalah analisis regresi linear berganda dengan pemilihan sampel menggunakan metode purposive sampling. Berdasar hasil analisis diketahui variabel size, leverage, komisaris independen dan komite audit tidak berpengaruh terhadap manajemen pajak, sedangkan profitability, fixed asset intensity, dan capital intensity ratio berpengaruh terhadap manajemen pajak. Hasil uji koefisien determinasi menunjukkan pengaruh size, leverage, profitability, fixed asset intensity, capital intensity ratio, komisaris independen, dan komite audit dapat mempengaruhi manajemen pajak sebesar 51.4% dan sisanya dipengaruhi oleh variabel lain yang tidak terdapat dalam penelitian ini.","PeriodicalId":359908,"journal":{"name":"MIZANIA: Jurnal Ekonomi Dan Akuntansi","volume":"40 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139333280","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Kecakapan Soft Skill dan Hard Skill bagi Akuntan Profesional dan Andal

MIZANIA: Jurnal Ekonomi Dan Akuntansi Pub Date : 2023-03-31 DOI: 10.47776/mizania.v3i1.615

Fitri Desiana, N. Fauziyyah

引用次数: 0

Implementasi MBKM pada Program Studi Akuntansi di Perguruan Tinggi Indonesia 印尼大学会计学习计划的MBKM实施

MIZANIA: Jurnal Ekonomi Dan Akuntansi Pub Date : 2023-03-31 DOI: 10.47776/mizania.v3i1.614

Mariska Nur Hanifah, N. Fauziyyah

{"title":"Implementasi MBKM pada Program Studi Akuntansi di Perguruan Tinggi Indonesia","authors":"Mariska Nur Hanifah, N. Fauziyyah","doi":"10.47776/mizania.v3i1.614","DOIUrl":"https://doi.org/10.47776/mizania.v3i1.614","url":null,"abstract":"One of the most important aspects of life is education. The achievement of educational goals and the effectiveness of the learning process is truly supported by the curriculum. The curriculum ought to be adapted to the needs and developments of the times. The Ministry of Education and Culture launched the MBKM curriculum with the aim of encouraging students to master various scientific fields and practical opportunities that are useful for entering the world of work. This study aims to examine the understanding and readiness of Accounting Study Program students in implementing MBKM and provide an overview of the process of implementing MBKM policies in Indonesian Universities. This research is a literature study that analyzes and examines previous research, books, and data from credible sources. The data analysis method used in this research is descriptive qualitative analysis. The results of the study show a positive understanding of students regarding the policies, functions, and benefits obtained (outcomes) in the implementation of “Merdeka Belajar Kampus Merdeka” (MBKM) in the Accounting Study Program. Nonetheless, the process of implementing the MBKM Program certainly did not run smoothly without obstacles. By identifying these obstacles it can be used as an evaluation tool to improve the implementation of the MBKM program in the future.","PeriodicalId":359908,"journal":{"name":"MIZANIA: Jurnal Ekonomi Dan Akuntansi","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125264778","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Transisi Akuntansi Menuju Digitalisasi 会计转变成数字化

MIZANIA: Jurnal Ekonomi Dan Akuntansi Pub Date : 2023-03-31 DOI: 10.47776/mizania.v3i1.632

Anjeli Saputri, N. Fauziyyah

{"title":"Transisi Akuntansi Menuju Digitalisasi","authors":"Anjeli Saputri, N. Fauziyyah","doi":"10.47776/mizania.v3i1.632","DOIUrl":"https://doi.org/10.47776/mizania.v3i1.632","url":null,"abstract":"The issue of the end of accounting in the digital era will threaten the existence of the accounting profession itself. The purpose of this study is to provide an overview of the accounting transition process towards digitization both in terms of profession, work assignments, learning process, and other related matters. As well as the strategy of the accounting profession in the digital era. The research method uses descriptive qualitative methods with interview data collection techniques involving accountant educators and accounting students from various public and private universities in Indonesia. The results of this study indicate that digitalization requires the accounting profession to adapt itself to the digital era. The role of the accounting profession, which is no longer focused on journalizing as it used to be, requires them to prepare themselves more maturely to face their main competitors, namely technology and programmers. Currently, at the tertiary level, learning information systems in the accounting major is urgently needed by simultaneously increasing the number of case studies to train creative thinking in decision making to prepare prospective accounting professions in the digital era.","PeriodicalId":359908,"journal":{"name":"MIZANIA: Jurnal Ekonomi Dan Akuntansi","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127377027","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0