https://mia.iaikapddkijakarta.id/index.php/mia/issue/feed 2026-06-22T13:46:14+07:00 Yulius Kurnia Susanto mia.iaikapdjkt@gmail.com Open Journal Systems <p>Media Ilmiah Akuntansi (MIA) is biannual publication issued in the month of April and October. MIA (P-ISSN: <a href="https://issn.brin.go.id/terbit/detail/1374058264" target="_blank" rel="noopener">2338-1205</a>, E-ISSN: <a href="https://issn.brin.go.id/terbit/detail/20210901291221859" target="_blank" rel="noopener">2985-461X</a>) 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. 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 This is an opened-journal where everyone can submit their articles, as long as they are original, unpublished and not under review for possible publication in other journals.</p> https://mia.iaikapddkijakarta.id/index.php/mia/article/view/67 2025-10-17T07:19:58+07:00 Titi Aslah titi_aslah@stie.jayakarta.ac.id Nur Aminah author@ojs.com Henry Waidan author@ojs.com Saprudin saprudinmaksudi@gmail.com Sofyan Hadi author@ojs.com

<p>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.</p>

2025-10-05T00:00:00+07:00 Copyright (c) 2026 Media Ilmiah Akuntansi https://mia.iaikapddkijakarta.id/index.php/mia/article/view/86 2026-06-17T15:43:28+07:00 Alviani Ariska alvianiariska61@gmail.com

<p>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.</p>

2025-10-01T00:00:00+07:00 Copyright (c) 2026 Media Ilmiah Akuntansi