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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis IJHCM (International Journal of Human Capital Management) EKONOMIS : Journal of Economics and Business SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Akuntansi AKTIVA Business and Entrepreneurial Review Amkop Management Accounting Review (AMAR) International Journal of Applied Management and Business Benefit: Jurnal Manajemen dan Bisnis
Tarmizi, M. Irfan
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Determinan Self-Efficacy terhadap Job Satisfaction melalui Work Engagement pada Karyawan PT. Asuransi Utama, Rony Edward; Nor Lailla, Nor Lailla; Tarmizi, M. Irfan; Chudri, Intan Rizkia
Business and Entrepreneurial Review Vol. 23 No. 2 (2023): October
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ber.v23i2.18542

Abstract

This research aims to determine the influence of self-efficacy on job satisfaction through work involvement. This research uses a quantitative approach, the sample was selected using a sampling technique, namely Purposive Sampling. The sample used was 100 insurance employees. Structural Equation Modeling is used to process data that has been collected using the help of the SmartPLS application. The research results show that: (1) Self-efficacy has a significant effect on employee job satisfaction; (2) Self-efficacy has a positive and significant effect on employee work engagement; (3) Work engagement has a significant positive effect on employee job satisfaction. The level of work engagement among PT Asuransi employees can be said to be good in increasing the job satisfaction of each employee; (4) work involvement mediates the influence of self-efficacy on job satisfaction. Job satisfaction is influenced by self-efficacy for each person in the organization
The Effect Of Institutional Ownership, Profitability, Financial Leverage, And Free Cash Flow On Earnings Management In Mining Companies Listed On The Indonesia Stock Exchange (IDX) For The 2019-2023 Period Zandrafitria, Aurellia; Tarmizi, M. Irfan
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7653

Abstract

Earnings reports are an important component of financial reports, but are often manipulated for certain interests. This study aims to examine the effect of institutional ownership, profitability, financial leverage, and free cash flow on earnings management in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The study used a quantitative descriptive method with secondary data in the form of annual financial reports which were analyzed using panel data regression through Eviews 12 software. The results showed that institutional ownership and financial leverage had no significant effect on earnings management. Profitability has a significant negative effect, while free cash flow has a significant positive effect on earnings management. These findings partially support agency theory and reinforce the importance of effective supervisory mechanisms in preventing earnings manipulation practices. This research is expected to provide theoretical and practical insights for stakeholders and become a reference for further research
The Impact of Corporate Social Responsibility and Profitability in Financial Performance Moderated by Amanah Concept Abidah, Hilda; Sulhendri, Sulhendri; Tarmizi, M. Irfan; Nurullah, Kenang
International Journal of Applied Management and Business Vol. 2 No. 2 (2024)
Publisher : ADPEBI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijamb.v2i2.1064

Abstract

Purpose – This study aims to fill a gap in the literature by examining the impact of CSR, measured through Zakat, and the effect of profitability on the financial performance of companies in Saudi Arabia, as well as the role of the concept of Amanah as a moderating variable. Methodology/approach – This study employs a quantitative method using secondary data from financial reports of banks listed on Tadawul from 2019 to 2023. The sample was selected based on the consistency of reports and the absence of losses in the last three years. Data analysis was conducted through multiple linear regression with panel data using Eviews version 11. Findings – The research findings indicate that CSR and the concept of Amanah have a significant impact on the financial performance of Islamic banks, whereas profitability does not have a significant effect. The concept of Amanah also acts as a moderating variable that strengthens the influence of CSR and profitability on financial performance. Novelty/value –  This study makes a significant contribution by demonstrating that the concept of Amanah plays a key role in enhancing the financial performance of Islamic banks, alongside CSR. The findings support the Sharia Enterprise theory and introduce a new approach to measuring the performance of Islamic banks by placing greater emphasis on the concept of Amanah.
Pemanfaatan software mendeley dalam peningkatan kualitas karya tulis ilmiah guru SMK Putra Satria Lailla, Nor; Tarmizi, M. Irfan; Hidayat, Gunawan; Pratiwi, Restika Eka
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 2 (2025): March
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i2.29813

Abstract

Abstract Elemen penting dalam dunia Pendidikan adalah guru. Namun belum semua guru melakukan peningkatan dalam aspek menulis dan publikasi karya tulis ilmiah, para guru belum dapat menuliskan hasil penelitian dalam bentuk naskah publikasi, karena tidak tahu bagaimana cara mengirim artikel ilmiah ke sebuah jurnal ilmiah. Tujuan pelaksaaan kegiatan adalah memberikan pelatihan agar guru-guru SMK Putra Satria dapat menggunakan mendeley. Metode pelaksanaan yaitu dengan tahapan dan ringkasan hasil kegiatan yang telah dilakukan adalah guru-guru mempraktekkan dan memahami penggunaan aplikasi mendeley. Mitra sasaran dalam kegiatan ini adalah guru-guru SMK Putra Satria. Jumlah peserta yang terlibat dalam kegiatan ini adalahguru-guru SMK Putra Satria sejumlah 12 0rang  . Hasil pencapaian terhadap kegiatan tersebut adalah guru-guru SMK Putra Satria mengetahui mendeley dan digunakan dalam penulisan karya tulis ilmiah Kata kunci: karya tulis ilmiah; guru AbstractAn important element in the world of education is teachers. However, not all teachers have improved in the aspect of writing and publishing scientific papers, teachers have not been able to write research results in the form of publication manuscripts, because they do not know how to send scientific articles to a scientific journal. The purpose of implementing the activity is to provide training so that SMK Putra Satria teachers can use Mendeley. The implementation method is with the stages and summary of the results of the activities that have been carried out, namely teachers practicing and understanding the use of the Mendeley application. The target partners in this activity are SMK Putra Satria teachers. The number of participants involved in this activity is 12 SMK Putra Satria teachers. The results of the achievement of the activity are SMK Putra Satria teachers know Mendeley and are used in writing scientific papers Keywords: scientific papers; teachers
Pentingnya Pengetahuan Bagi Pelaku Usaha Umkm Samama: Pengaruh Knowledge Management Terhadap Peningkatan Kinerja Umkm Samama Lailla, Nor; Edward Utama, Rony; Siti Jamilah, Siti Jamilah; Sadtyo Nugroho, Wawan; Tarmizi, M. irfan
Benefit: Jurnal Manajemen dan Bisnis Vol. 9 No. 1 (2024): Benefit : Volume 9 Juni No 1 tahun 2024
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v9i1.3499

Abstract

The aim of this research is to determine knowledge implementing, knowledge creating, and knowledge sharing on the performance of MSMEs in Bojongsari Depok. The method used in this research uses an explanatory research method which is used to find out how big the relationship between variables is. The population in the study was Samama MSMEs in Bojongsari Depok. There were 138 respondents distributed via Google Form, but 49 returned questionnaires. To measure the suitability of the data via the SPSS application. The research results show that knowledge implementing, knowledge creating, and knowledge sharing both partially influence the performance of MSMEs in Bojongsari Depok. The variables knowledge implementing, knowledge creating, and knowledge sharing jointly influence the MSME performance variable by 80.6% while the remaining 19.4% is influenced by other factors
PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, DAN ARUS KAS BEBAS TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2019-2023) Diva Zahira, Alfina; Tarmizi, M. Irfan
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10519

Abstract

This study aims to examine the effect of Profitability, Managerial Ownership and Free Cash Flow on Earnings Management in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2023. The design of this study is associative with a quantitative type. This study uses secondary data. The population used is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling so that 30 companies were selected as research samples. The method used is panel data regression analysis using Eviews 12 software. Determination of the model with chow data and hausman test and using regression equations, coefficients of determination and hypothesis testing. The results of this study indicate that Profitability has a positive and significant effect on Earnings Management, Free Cash Flow has a negative and significant effect on Earnings Management and Managerial Ownership has no effect on Earnings Management
PENGARUH PARTISIPASI ANGGARAN, KOMITMEN ORGANISASI DAN MOTIVASI KERJA TERHADAP KINERJA MANAJERIAL (Survei Pada Perusahaan Manufaktur di Kawasan Industri Pulogadung) Waribu, Leni; Tarmizi, M. Irfan
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10520

Abstract

This research aims to determine the influence of budget participation, organizational commitment, and work motivation on managerial performance. This research was conducted at a manufacturing company in the Pulogadung Industrial Area, using quantitative methods and primary data sources collected through questionnaires. This research applies non-probability sampling techniques with convenience sampling and the Likert scale as the measurement scale. The results of the questionnaire were distributed to 70 respondents and analyzed using the IBM SPSS Statistics 30 software. The results of this research show that these three variables have a positive and significant effect on managerial performance, both partially and simultaneously.
Factors Influencing the SME’s Performance Tantri, Mitsalina; Priharta, Andry; Rustiana, Siti Hamidah; Tarmizi, M. Irfan; Sulhendri
IJHCM (International Journal of Human Capital Management) Vol. 7 No. 2 (2023): International Journal of Human Capital Management
Publisher : Program Studi S3 Ilmu Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/IJHCM.07.02.2

Abstract

The aim of this research is to examine the influence of organizational culture, information accounting management, innovation capability, and SME's performance in Tangerang Selatan. Additionally, it analyzes the nonlinear relationship between the variables of organizational culture, information accounting management, innovation capability, and SME's performance. The research utilizes the Structural Equation Modeling (SEM) method of analysis. The study period is 2023, and a total of 14,356 observation data were processed. The author found that organizational culture has an influence on information accounting management, information accounting management has an influence on SME's performance, organizational culture has an influence on SME's performance, organizational culture has an influence on innovation capabilities, information accounting management does not have an influence on innovation capabilities, and innovation capabilities have an influence on SME's performance. This study provides insights to policy regulators and policymakers, specifically the Ministry of Cooperatives and SMEs, to enhance the performance of SMEs in Tangerang Selatan, considering the ongoing regulatory reforms in Indonesia. The study can be regarded as an advanced research that explores the relationship between organizational culture, information accounting management, innovation capability, and SME's performance as supporting factors for national economic growth. Furthermore, it expands existing studies by considering SMEs operating in Indonesia.
Determinan Work Engagement dan Proactive Personality Terhadap Innovation Work Behaviour pada Karyawan Generasi Milenial di Jakarta Lailla, Nor; Tarmizi, M. Irfan; Hananto, Djoko; Gunawan, Ade
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1554

Abstract

Innovative work behavior (IWB) is a very important factor in achieving competitive advantage and continuity of an organization, especially for millennial employees. This research discusses Work Engagement and Proactive Personality that occur in millennial generation employees. The method used in this research is a quantitative method with a population of millennial generation employees in Jakarta. The sample used used a sampling technique, namely purposive sampling, with 100 respondents. The results of this research are that the Work Engagement variable has a significance value for Innovation work behavior of 0.049, while the Proactive Personality variable has a significance value for Innovation work behavior of 0.058. From the coefficient of determination, it can be concluded that the Work Engagement and Proactive Personality variables influence Innovation work behavior by 16.6%, while the other variables are 83.4% influenced by other variables.
The Effect Of Profitability And Company Size On Corporate Sustainability Reporting With Independent Commissioners As A Moderating Variable Maharani, Septia; Tarmizi, M. Irfan
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2955

Abstract

This study aims to analyze the influence of profitability, company size, and independent commissioners on Corporate Sustainability Reporting (CSR) disclosure, as well as to evaluate the role of independent commissioners as a moderating variable. The study was conducted on 27 mining companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024 using a quantitative descriptive and verification approach. Secondary data were analyzed using panel regression with the help of E-Views 12. The results show that profitability and company size have a significant effect on CSR. Independent commissioners do not have a direct effect, but they are able to strengthen the relationship between profitability and CSR, although not on the relationship between company size. These findings indicate that sustainability reporting is more determined by financial performance and business scale, while the oversight function of independent commissioners is still not optimal. Keywords: Profitability; Company Size; Sustainability Reporting; Independent Commissioners.
Co-Authors Abidah, Hilda Ade Gunawan Chudri, Intan Rizkia Diva Zahira, Alfina Edward Utama, Rony Hananto, Djoko Hidayat, Gunawan Lailla, Nor Maharani, Septia Nor Lailla, Nor Lailla Nurullah, Kenang Pratiwi, Restika Eka Priharta, Andry Rustiana, Siti Hamidah Sadtyo Nugroho, Wawan Siti Jamilah, Siti Jamilah Sulhendri Sulhendri, Sulhendri Tantri, Mitsalina Utama, Rony Edward Waribu, Leni Zandrafitria, Aurellia