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All Journal JABE (Journal of Applied Business and Economic) Jemasi Jurnal Ekonomi Manajemen dan Akuntansi JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi
M. Irfan Tarmizi
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Dentistry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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PENGARUH MANAJEMEN LABA DAN TAX PLANNING DENGAN KONSERVATISMA AKUNTANSI SEBAGAI VARIABEL INTERVENING TERHADAP SENGKETA PAJAK PENGHASILAN Desi Paradina; M. Irfan Tarmizi
JABE (Journal of Applied Business and Economic) Vol 1, No 3 (2015): JABE
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.737 KB) | DOI: 10.30998/jabe.v1i3.1395

Abstract

The purpose of the study is to examine the effect of earnings management and  tax planning with accounting conservatism as an intervening variable for income tax dispute. The statistical method which is used to test the hypothesis of this study is path analysis. Sampling is done by using purposive random sampling, where sample included in the study had to meet certain criteria, after the selection that based on estabilished criteria, then the final sample of 10 companies obtained. The path analysis test results are earnings management and tax planning variable influence to tax dispute, while earnings management and tax planning variable throught accounting conservatism don’t influence to tax dispute and earnings management and tax planning variable jointly affect tax dispute through conservatism accounting. All of these studies also support the theory of motivation.
DEFFERED TAX EXPENSE, PROFITABILITY, DISCRETIONARY ACCRUALS DAN MANAJEMEN LABA Husna Khalida; M. Irfan Tarmizi
JABE (Journal of Applied Business and Economic) Vol 1, No 4 (2015): JABE
Publisher : UNIVERSITAS INDRAPRASTA PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (457.484 KB) | DOI: 10.30998/jabe.v1i4.1437

Abstract

This research examines the effect of deffered tax expense and profitability on earning management with discretionary accruals as interverning variable. The purpose of this study was to determine the effect of deffered tax expense and discretionary accruals on earning management proxied by return on assets with deffered tax expense proxied by discretionary accruals as variable that mediated the connection between deffered tax expense with earning management. The population in this research are all chemical manufacturing companies listed in Indonesia stock exchange during the period 2009-2013 using sampling methods that non-probability: purposive sampling. Based on predetermined criteria, there are 14 companies during years 2009 – 2013 were used as a sample with 70 observations during the time of observation. The results show that:  (1) deffered tax expense does not affect the discretionary accruals;(2) deffered tax expense doesn’t have significant positive effect on earning management;(3) discretionary accruals doesn’t have significant positive effect on earning management;(4) profitability has positive effect on earning management;and (5) discretionary accruals as an interverning variable that mediates the effect of deffered tax expense on earning management. Based on agency theory in outline, earning management is affected by the conflict of interest between agents and principal that arise when a part seeks to achieve or maintain a level of prosperity and motivated to improve himself with ever-increasing profitability proved by significant influence between Return On Asset as profitability variables on earnings management and also given that the accrual policy is a way of earning management manager and deffered Tax Expense reflects the accrual policies with different amount of time that is generated, then the Tax Expense deffered is used as a measure in detecting earnings management in research Here you are. So deffered tax expense through discretionary accruals that can affect their earnings management. 
DETERMINAN KINERJA AUDITOR: STUDI DI WILAYAH JAKARTA SELATAN Ria Sukmawati; M. Irfan Tarmizi
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 18 No 1 (2022): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v18i1.537

Abstract

This research aims to obtain empirical evidence regarding the effect of role overload, emotional intelligence, and work-life balance on the performance of auditors with psychological well being as a moderating variable. The research method used is quantitative research. The population in this research were all auditors who worked at the Public Accounting Firm (KAP) in the South Jakarta Region with a total sample of 84 respondents. The sampling technique used is the convenience sampling method. The data source used is primary data. The data collection method used a survey method with a questionnaire. The data analysis method used is multiple linear regression analysis and moderated regression analysis (MRA). The results of this study indicate that role overload does not have a significant effect on auditor performance, while emotional intelligence, work-life balance and psychological well being have a positive and significant effect on auditor performance. The analysis of moderating variables using the MRA approach shows that psychological well being is able to moderate the effect of role overload and emotional intelligence on auditor performance, but not on the effect of work-life balance on auditor performance.
DETERMINAN PENGAMBILAN KEPUTUSAN ETIS KONSULTAN PAJAK Widya Ningrum Kusuma; M. Irfan Tarmizi
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 2 No 2 (2022): SURPLUS: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/surplus.v2i2.554

Abstract

Keputusan etis adalah keputusan yang secara hukum dan moral dapat diterima oleh masyarakat luas. Pentingnya keputusan etis yang efektif diambil dalam menyelesaikan masalah yang dialami agar keputusan yang diambil tidak melanggar norma yang berlaku dan dapat diterima oleh masyarakat luas. Konsultan harus dihadapkan pada dilema etika yang harus dilakukan oleh faktor individu, dimana mereka harus mengambil keputusan yang bertentangan dengan undang-undang perpajakan dan berurusan dengan klien untuk menjaga kelangsungan bisnis. Hal ini menyebabkan konsultan pajak mempertimbangkan keputusan etis untuk dilema. Tujuan penelitian ini adalah untuk mengetahui pengaruh idealisme, komitmen profesional, locus of control, dan preferensi risiko, terhadap pengambilan keputusan etis pada konsultan pajak di kantor konsultan pajak di Wilayah Jakarta Selatan. Penelitian ini menggunakan pendekatan kuantitatif, dimana dalam menentukan jumlah sampel digunakan teknik purposive sampling dan penelitian ini merupakan penelitian survei lapangan. Hasil penyebaran kuesioner kepada 67 responden dianalisis dengan menggunakan perangkat lunak IBM SPSS versi 25 sebagai alat bantu data. Hasil penelitian ini menunjukkan bahwa idealisme, komitmen profesional berpengaruh positif dan signifikan terhadap pengambilan keputusan etis konsultan pajak, sedangkan locus of control tidak berpengaruh terhadap pengambilan keputusan etis konsultan pajak dan preferensi risiko negatif dan signifikan terhadap pengambilan keputusan etis konsultan pajak. konsultan pajak. Secara simultan variabel idealisme, komitmen profesional, locus of control, dan preferensi risiko berpengaruh terhadap pengambilan keputusan etis konsultan pajak
Perancangan E-Catalog Produk guna Mempromosikan Produk Plakat pada Putri Advertising M. Irfan Tarmizi; Lailla, Nor; Gunawan Hidayat; Restika Eka Pratiwi
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 6 No. 3 (2025)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v6i3.2457

Abstract

In today's digital era, product marketing activities are not only carried out conventionally. Business actors such as Putri Advertising need promotional media that are more effective, attractive, and easily accessible to consumers widely, one of which is through the creation of a plaque e-catalog as a digital promotional media. The purpose of this activity is to increase the competitiveness of business actors and the creation of a professional e-catalog that can be used as a partner marketing tool. The method of this activity is mentoring the creation of a plaque e-catalog. As a result, with this e-catalog, it is hoped that the reach of plaque marketing will be wider, increase selling value, and strengthen Putri Advertising's existence in the competition of the creative industry.
Co-Authors Desi Paradina Gunawan Hidayat Husna Khalida Lailla, Nor Restika Eka Pratiwi Ria Sukmawati Widya Ningrum Kusuma