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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
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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Determinan Asumsi Going Concern dalam Pemberian Opini Audit Muhammad Yusuf; Muhammad Irfan Tarmizi; Maryati Maryati
Jurnal Akuntansi dan Governance Vol 4, No 1 (2023): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.4.1.56-72

Abstract

Objectives. To analyze the effect of cash flow, audit quality, and audit risk on the going concern assumption in giving audit opinion.Design/method/approach. This is a quantitative study with secondary data in the form of published financial reports. The population consists of property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2020 period using purposive sampling. The selected sample is 43 companies with a total of 215 observations of the data and analyzed with Logistic regression analysis.Results/findings. The results show that cash flow has no significant negative effect, audit quality has no significant positive effect, and audit risk has a significant positive effect on the going concern assumption in giving audit opinion.Theoretical contribution. Academics can make additional references regarding the determinants of the going concern assumption in audit literature.Practical contribution. Auditors can use the current ratio as one of the audit risk factors in determining going concern assumption, the management committee can maximize the company's financial management so as not to accept the going concern assumption, owners and investors can pay attention and periodically evaluate all financial aspects to assess performance managementLimitations. This study has several limitation, such as limited number of independent variables; a limited sample of property and real estate sector companies listed on the IDX; and the observed data is limited to 2016-2020.
Marketing Strategy Training and Preparing Financial Reports for SMEs in Pattani Thailand to Form Superior Human Resources Nuraeni Nuraeni; Hartutik Hartutik; Hasanah Hasanah; M. Irfan Tarmizi; Nor Laila; Adi Mansah
Journal of Applied Sciences and Advanced Technology Vol 5, No 3 (2023): Journal of Applied Sciences and Advanced Technology
Publisher : Faculty of Engineering Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jasat.5.3.99-104

Abstract

Over the past 10 years, the world economy has been rocked by various unpredictable circumstances, such as the US and China trade wars, the Covid-19 pandemic, to the war between Russia and Ukraine. The International Monetary Fund (IMF) estimates that global economic losses will reach USD 12.5 trillion or IDR 178,750 trillion and will continue to increase until 2024. In this case, MSMEs are considered to be the sector that was most affected by the economic crisis, threatening the business continuity of many actors. because the decline in people's purchasing power will have an impact on decreasing MSME income. On the other hand, in general, internal MSMEs in almost every country have the same weakness, namely business development that still uses traditional methods. The method used in this Community Service is to collect information/data related to MSME actors and conduct training on Marketing and Accounting. MSMEs are given training on HPP calculations, marketing strategies, preparation of financial reports, and financial recording application training. We feel that the training "Compilation of Financial Statements and Marketing Strategies for MSME Pattani Thailand to Form Superior HR" is a program that can provide benefits for them to be able to develop their potential to become Superior HR and the business they run into a thriving and sustainable business.  
DETERMINAN CORPORATE TAX AGGRESSIVENESS: STUDI EMPIRIS SEKTOR INDUSTRI BARANG KONSUMSI Rohma Oktafiani; M. Irfan Tarmizi
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 3 (2023): September - Desember 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i3.4903

Abstract

Agresivitas pajak merupakan isu penting dalam upaya perusahaan meminimalkan beban pajak, berupa praktik perlawanan pajak, baik aktif maupun pasif. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh profitabilitas, capital intesity, leverage, company size terhadap corporate tax aggressivenness. Penelitian ini menggunakan pendekatan kuantitatif asosiatif. Objek penelitian yaitu perusahaan manufaktur sub sektor industri barang konsumsi yang listed di Bursa Efek Indonesia (BEI) periode 2018-2022. Jumlah populasi sebanyak 74 perusahaan. Teknik penarikan sampel menggunakan purposive sampling dengan kriteria yang sudah ditetapkan oleh peneliti, diperoleh sebanyak 21 yang memenuhi kriteria. Teknik analisa data adalah analisis data panel, menggunakan program Eviews 12 sebagai alat bantu analisis data. Riset ini mendapatkan hasil bahwa corporate tax aggressivenness tidak dipengaruhi oleh profitabilitas dan leverage. Sedangkan corporate tax aggressiveness dipengaruhi oleh capital intensity, dan company size secara positif dan signifikan. Kata kunci: Profitabilitas, capital intensity, leverage, company size, corporate tax aggressiveness
Determinan Perilaku Disfungsional Auditor Dimoderasi Sifat Machivellian Rizki, Zidni; Tarmizi, Muhammad Irfan; Fisher, Bobby
Jurnal Akuntansi dan Governance Vol 4, No 2 (2024): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.4.2.125-139

Abstract

Objectives: This study aims to assess the impact of professional commitment, task complexity, and time budget pressure on auditors' dysfunctional behavior, considering Machiavellian traits as a moderating variable.Design/method/approach: Employing an associative quantitative approach, the research gathered data through the distribution of questionnaires to auditors in public accounting firms in the South Jakarta area. Probability sampling, utilizing the Slovin formula, was employed, resulting in 81 eligible respondents. Data analysis utilized the bootstrapping method, facilitated by SmartPLS version 4 software. Results/findings: The results reveal that professional commitment, task complexity, time budget pressure, and Machiavellian traits all exert a significant positive influence on auditors' dysfunctional behavior. Notably, Machiavellian traits only moderate the relationship between task complexity and auditors' dysfunctional behavior. In contrast, professional commitment and time budget pressure are not moderated by Machiavellian traits concerning auditors' dysfunctional behavior.Theoretical contribution: This study contributes to the literature by demonstrating that auditors' dysfunctional behavior is influenced by a combination of internal and external factors, supporting attribution theory.Practical contribution: The study offers insights for public accounting firms to focus on providing attention, supervision, and motivation to auditors, mitigating dysfunctional behavior and enhancing audit quality.LimitationsThis study’s limitations include its execution during peak season, leading to a predominance of junior and senior auditors responding to questionnaires, and a potential shortfall in questionnaire returns.
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
Determinan Tax Avoidance dengan Komisaris Independen sebagai Variabel Moderating Lestari, Reza; Tarmizi, Muhammad Irfan
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 3 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v6i3.y2023.p%p

Abstract

This study aims to see the influence of political connections, transfer pricing, and sales growth on tax avoidance with an independent commissioner as a moderating variable. The type of data in this study is secondary data with a population of all food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling used purposive sampling, in which 13 companies were selected with 5 years of research so that there were 65 observational data. The analysis used is the structural inquiry model of the partial least square approach (SEM PLS) with the help of Smart PLS 3.0 software. The results of the study concluded that political connections had a positive and significant effect on tax avoidance. Transfer pricing and sales growth have a positive and insignificant effect on tax avoidance. Independent commissioners cannot moderate the relationship between political connections, transfer pricing, and sales growth on tax avoidance.
PENGUNGKAPAN LINGKUNGAN: DITINJAU DARI KINERJA LINGKUNGAN, UKURAN PERUSAHAAN, LEVERAGE DAN IMPLIKASINYA TERHADAP PROFITABILITAS Putri, Lismi Nugraheni; Rustiana, Siti Hamidah; Tarmizi, Muhammad Irfan
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 2 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i2.8584

Abstract

This research was conducted to determine the relationship between environmental performance, company size, and leverage on environmental disclosure and its implications on profitability in PROPER-rated companies listed on the Indonesia Stock Exchange for the 2019-2023 period using secondary data, namely annual financial report data. The type of research used is associative research. The population in this study was 67 companies and the samples taken were 11 companies. The data collection technique used is documentation. The data analysis method in this research is a quantitative analysis using several techniques, namely classical assumption testing, multiple linear regression analysis, coefficient of determination, and hypothesis testing assisted by data processing applications, namely Statistical Product and Service Solutions (SPSS). The results show that environmental performance and leverage influence environmental disclosure, however, company size doesn’t influence environmental disclosure. Furthermore, leverage influences profitability, but environmental performance, company size, and environmental disclosure don’t.
Determinan Perilaku Disfungsional Auditor: Emotional Spiritual Quotient Sebagai Moderasi Hadi, Azzahra Kania; Tarmizi, Muhammad Irfan
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2903

Abstract

Auditors hold a critical role in ensuring the reliability and accuracy of financial statements, which significantly influence stakeholders' decision-making processes. Auditors are responsible for providing assurance that financial statements are free from material misstatements by adhering to applicable professional standards. However, the occurrence of dysfunctional auditor behavior, often shaped by internal and external factors, poses a threat to audit quality and diminishes trust in audited financial statements. This study seeks to examine how internal factors (locus of control) and external factors (task complexity and work stress) contribute to dysfunctional auditor behavior. Employing a quantitative research approach, primary data were collected through surveys administered to 95 auditors working in public accounting firms in South Jakarta. Statistical analysis was conducted to test the proposed hypotheses, with Attribution Theory serving as the framework for analyzing the relationships between the variables. The findings reveal that task complexity, locus of control, and work stress are significant determinants of dysfunctional auditor behavior, and that Emotional Spiritual Quotient (ESQ) serves as a moderating variable in these relationships. This research contributes to a deeper understanding of the factors driving deviations in audit practices and offers recommendations to enhance audit quality, mitigate stress, and promote ethical behavior within public accounting firms.
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.
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

Abstract

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