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All Journal Journal of Accounting and Investment Jurnal Maneksi (Management Ekonomi Dan Akuntansi) IJHCM (International Journal of Human Capital Management) Journal of Business and Behavioural Entrepreneurship Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JABE (Journal of Applied Business and Economic) Jemasi Jurnal Ekonomi Manajemen dan Akuntansi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) BALANCE Jurnal Akuntansi dan Bisnis Value: Jurnal Manajemen dan Akuntansi Journal of Applied Sciences and Advanced Technology JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Akuntansi dan Governance Jurnal Teknologi dan Manajemen Jurnal Akuntansi AKTIVA Jurnal Akuntansi dan Keuangan Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi dan Keuangan Indonesia Business and Entrepreneurial Review Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Media Ilmiah Akuntansi Eduvest - Journal of Universal Studies Amkop Management Accounting Review (AMAR) IIJSE Media Riset Bisnis Ekonomi Sains dan Terapan International Journal of Applied Management and Business Benefit: Jurnal Manajemen dan Bisnis

Muhammad Irfan Tarmizi

Universitas Muhammadiyah Jakarta

Author-ID : 4201268

Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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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

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

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

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.

Pengaruh Digital Marketing Dan Kulitas Produk Terhadap Tingkat Penjualan Produk UMKM Di Tengah COVID 19 Studi Kasus Di UMKM Depok Nor Lailla; Irfan Tarmizi; Windri Muthia Septiani
Jurnal Teknologi dan Manajemen Vol. 20 No. 1 (2022): JURNAL TEKNOLOGI DAN MANAJEMEN
Publisher : Politeknik STMI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52330/jtm.v20i1.51

Sejak ditetapkan status pandemic Covid 19, banyak sektor ekonomi nasional maupun secara internsional sangat berpengaruh. Efek yang terkena imbasnya salah satunya adalah para pelaku UMKM usaha mikro, kecil, dan menengah (UMKM). Pandemi ini menyebabkan turunnya sisi permintaan sebagai akibat turunnya konsumsi dan daya beli masyarakat. Agar sektor usaha UMKM tidak terpuruk, maka diperlukan strategi dalam menjual produk hasil UMKM tersebut. Langkah efektif yang dipergunakan dengan memanfaatkan digital marketing agar dapat meningkatkan kinerja penjualan terhadap produk UMKM tersebut.. Pelaku UMKM perlu memperhatikan dan meningkatkan kualitas produk yang baik, agar para konsumen puas dan percaya terhadap produk tersebut. Kedua hal tersebut perlu dilakukan oleh pelaku UMKM dengan harapan agar terjadi pembelian ulang terhadap produk tersebut.Tujuan dilakukannya penelitian ini yaitu untuk mengetahui pengaruh digital marketing dan kualitas produk terhadap tingkat penjualan produk UMKM. Teknik pencarian data menggunakan data primer dan menggunakan data skunder dengan cara kuesioner. Cara pengambilan sampel dengan metode convenience sampling yang dhitung dengan rumus Maholtra. Selanjutnya analisis data dilakukan secara kuantitatif dengan metode regresi linier berganda dengan menggunakan alat yaitu bantu SPSS. Hasil dari penelitian ini adalah Tidak ada pengaruh Cost (X1) terhadap tingkat penjualan UMKM (Y), tidak ada pengaruh Incentive program (X2) terhadap tingkat penjualan UMKM (Y), terdapat pengaruh Site design (X3) terhadap tingkat penjualan UMKM (Y), tidak ada pengaruh Interactive (X4) terhadap tingkat penjualan UMKM (Y), terdapat pengaruh Kualitas produk (X5) terhadap tingkat penjualan UMKM (Y) , Cost (X1), Incentive program (X2), Site design (X3), Interactive (X4), Kualitas produk (X5) secara simultan berpengaruh terhadap tingkat penjualan UMKM (Y)..

TEXT CONTENTION BEHIND SHARIA SUPERVISORY BOARD REPORTS: A CRITICAL DISCOURSE ANALYSIS Ermawati, Ari; Birton, M Nur A; Tarmizi, Irfan; Muttaqin, Muhammad
Jurnal Akuntansi dan Keuangan Indonesia Vol. 18, No. 2
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Sharia Supervisory Board Reports (SSBRs) have an interest in convincing the public that entities supervised by a Sharia Supervisory Board (SSB) are sharia-compliant and reflective of Good Corporate Governance (GCG) practices. Failure in public convincing will be detrimental to Islamic banks’ reputation as well as the SSB’s image and credibility. This study aimed to critically assess how the SSB produces reports as texts to persuade the public using Critical Discourse Analysis (CDA). We analyzed four SSBRs from two Islamic Commercial Banks (ICBs) and two Islamic Business Units (IBUs) owned by other ICBs as well as interviews for data triangulation. We employed three of Halliday’s CDA structures for data analysis: text as microstructure as well as the context of situation and the context of culture as macrostructure. The results are as follows. First, microstructure analysis on SSB members’ performance and personality shows that language practices used to build their character and positive image at semantic and syntactic levels are in place. Second, the context of situation trilogy reveals that the SSB only focuses on language compiling practices to direct readers into a desired direction while maintaining its existence and legitimacy. Third, the context of culture indicates that the SSBRs become more concerned with formality than substance, annexing a manipulative potential on reality. Also, it is identified that the SSBRs serve only as a fullfilment of regulations or internationally applied guidelines of SSB roles.

DETERMINAN FRAUDULENT FINANCIAL REPORTING DENGAN MEKANISME CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Sofiani Retnoningtyas; M Irfan Tarmizi
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2022)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v11i2.1963

This study aims to analyze the determinants of risk factors for financial reporting fraud, which are proxied based on financial targets, ineffective monitoring, director turnover, and auditor turnover moderated by corporate governance mechanisms. Sample selection using purposive sampling method. The total population in this study was 46. The sample of this study was 81 banking companies listed on the IDX in the 2019-2021 period. This study tested the hypothesis in multivariate analysis using logistic regression with Eviews-9. The results of this study found that the board of commissioners, independent commissioners, and institutional ownership were significantly unable to moderate the relationship between fraud diamond determinants and fraudulent financial reporting. Meanwhile, the audit committee was able to moderate the relationship between institutional ownership and fraudulent financial reporting.

PENGARUH SELF EFFICACY TERHADAP JOB PERFORMANCE GURU DENGAN JOB SATISFACTION SEBAGAI VARIABEL INTERVENING Nor Lailla Lamidi; M.Irfan Tarmizi; Djoko Hananto
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Penelitian ini bertujuan untuk mengetahui pengaruh self efficacy terhadap job performance guru pada SMK Muhammadiyah Parung, untuk mengetahui pengaruh self efficacy terhadap job satisfaction pada SMK Muhammadiyah Parung, untuk mengetahui pengaruh job satisfaction terhadap job performance pada SMK Muhammadiyah Parung, untuk mengetahui pengaruh self efficacy dengan job performance dimediasi job satisfaction. Penelitian kuantitatif merupakan penelitian terstruktur dan mengkuantifikasikan data untuk dapat digeneralisasikan. Penyebaran kuesioner melalui google form kepada guru – guru SMK Muhammadiyah Parung. Populasi yang digunakan dalam penelitian ini berjumlah 30 orang Pada penelitian ini menggunakan jenis sampel jenuh dalam pengambilan sampel-nya, di mana semua bagian populasi anggota populasi digunakan menjadi sampelnya. Teknik analisis data menggunakan Structural Equation Model Partial Least Square dengan software SmartPLS. Hasil penelitian menunjukan Job satisfaction berpengaruh tidak signifikan terhadap job performance. Self Efficacy berpengaruh tidak signifikan terhadap Job Performance. Self Efficacy berpengaruh signifikan terhadap Job Satisfaction. Self Efficacy melalui Job satisfaction berpengaruh tidak signifikan terhadap job performance .

Determinan Kinerja Akuntan Internal dengan Self Efficacy sebagai Pemoderasi Lia Juniawati; M. Irfan Tarmizi
Media Ilmiah Akuntansi Vol. 9 No. 1 (2021): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (547.927 KB)

This study aims to determine the effect of competence, work motivation, leadership style, and compensation on the performance of internal accountants partially, with self-efficacy as a moderating variable. The data used in this study is primary data, namely through questionnaires on seven service companies in the South Jakarta area. Sampling using convenience sampling method. This test uses the SPSS Version 22 program with hypothesis testing through t-test (partial/individual) and MRA (Moderated Regression Analysis). The results of this study partially show that competence, leadership style, compensation, and self-efficacy have a significant effect on the performance of internal accountants. While work motivation has no effect on the performance of internal accountants. Self-efficacy can weaken the influence of competence, work motivation, and leadership style on the performance of internal accountants. Meanwhile, self-efficacy strengthens the effect of compensation on the performance of internal accountants. This research is in accordance with the theory of expectation, namely that someone will take an action according to his knowledge and abilities. The same applies to the theory of planned behavior and Maslow's hierarchy of needs theory. An employee will be motivated to do what he wants, one of which is compensation. Compensation is one way to meet daily needs.

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

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

Credulous on accountability at LaaRiba community: A tasawuf critical reflection Muhammad Irfan Tarmizi; Muhammad Nur Abdullah Birton; Muhammad Muttaqin
Journal of Accounting and Investment Vol 24, No 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.19284

Research aims: Accountability is a form and mechanism of responsibility that applies to all activities at the level of individuals, organizations and the social world. This study aims, first, to explore the meanings and values that underlie the collective awareness of members and administrators of the LaaRibaa Community in actualizing accountability in financial reporting; second, providing a critical reflection on the awareness and practices of accountability within the LaaRibaa community.Design/Methodology/Approach: This study applies Milles and Huberman's qualitative approach, modified with critical reflection through tasawuf concepts by Haji Abdul Malik Karim Amrullah (HAMKA). Data were collected through interviews with committees and members as well as observations on the documents. Data analysis includes the following steps: (1) data reduction, (2) data presentation, and (3) verification using the HAMKA’s tasawuf concept as an analytical tool.Research findings: The results show that the LaaRiba community's financial accountability model is influenced by many values. Al-Qur'an and hadith as fundamental values; trustworthiness and sincerity as substantial values; and please Allah (ﷻ) as the ultimate goal of managers and community members. However, this principle of trustworthiness and sincerity is practiced credulously, both from their position as public auditors and from the perspective of HAMKA's tasawuf concepts which are ihlas (sincerity) and amanah (trustworthy) (Islamic accountability).Theoretical contribution/Originity: This study found an inconsistency in the attitudes of community members or managers, on their daily occupation of being public auditors, they were very strict on the principles of accountability, but not accordingly when they act as community members or managers. This result strengthens previous findings which show a weak commitment to accountability in Islamic social institutions.Practitioner/Policy implication: To the managers of the LaaRiba community, there are three aspects that need to be fixed immediately. First, the legality of the community, so that there is legal certainty. Second, the position of the waqf contract needs to be reviewed so that it does not violate its purpose. Third, the accountability of financial reports needs to be improved in accordance with generally accepted accounting principles in Islamic social institutions

Co-Authors Abidah, Hilda Ade Gunawan Adi Mansah Akmaldiya, Akmaldiya Andry Priharta Annisa Maulidinov Aqmarina zhafarina Birton, M. Nur A Chudri, Intan Rizkia Desi Paradina Diva Zahira, Alfina Djoko Hananto Edward Utama, Rony Endang Rahmawijaya Ermawati, Ari Fisher, Bobby Gunawan Hidayat Hadi, Azzahra Kania Hartutik Hartutik Hasanah Hasanah Hidayat, Gunawan Husna Khalida Intan Rizkia Chudric Lestari, Reza Lia Juniawati Maharani, Septia Maryati Maryati Muhamad Saladin Muhammad Muttaqin Muhammad Muttaqin Muhammad Nur A. Birton Muhammad Yusuf Mujahid El Islamy Nor Laila Nor Lailla Nuraeni Nuraeni Nurullah, Kenang Pratiwi, Restika Eka Priharta, Andry Putri, Lismi Nugraheni Restika Eka Pratiwi Ria Sukmawati Rizki, Zidni Rohma Oktafiani Rustiana, Siti Hamidah Sadtyo Nugroho, Wawan Siti Jamilah Sofiani Retnoningtyas Sulhendri Sulhendri, Sulhendri Syifa Aulia Rusdi Tantri, Mitsalina Titik Agus Setiyaningsih Utama, Rony Edward Waribu, Leni Widya Ningrum Kusuma Windri Muthia Septiani

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