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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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PRAKTIK AUDIT PREMATURE SIGN-OFF: PERSPEKTIF KRITIS AMANAH HAMKA Mujahid El Islamy; M. Irfan Tarmizi; Titik Agus Setiyaningsih
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.14378

Abstract

Maraknya kasus manipulasi keuangan yang melibatkan kantor-kantor akuntan publik yang terjadi di beberapa negara termasuk di Indonesia telah membuat kepercayaan masyarakat khususnya para pemakai laporan keuangan audit mulai menurun. Penelitian ini bertujuan untuk mengembangkan keilmuan audit terkait prinsip dan kritik praktik premature sign-off auditor di Kantor Akuntan Publik, dengan tinjauan Konsep Amanah HAMKA serta dinamika yang melingkupinya. Penelitian ini menggunakan metode pengumpulan data dengan wawancara mendalam. Penggunaan teknik wawancara mendalam, maka peneliti akan memperoleh esensi dari fenomena yang menjadi objek dalam penelitian serta mendapat pemahaman akan fenomena tersebut dari pelaku/informan yang terlibat langsung didalam fenomena terkait. Analisis data dalam penelitian ini menggunakan metode kritis Amanah HAMKA untuk menyederhanakan data agar lebih terstruktur dan bermakna. Data dianalisis sesuai teori Miles dan Huberman melalui tiga langkah: reduksi data, display data, dan pengambilan keputusan. Penelitian ini menemukan bahwa manajer sebagai aktor utama memiliki pengaruh besar dalam mendorong tim auditor untuk mencapai target secara cepat, sementara klien juga turut berkontribusi dengan keterlambatan dokumen. Kritik amanah HAMKA terhadap audit premature sign-off menawarkan pendekatan teoretis untuk memperkuat etika dan akuntabilitas auditor melalui integrasi nilai-nilai moral dan profesional. Hal ini bertujuan untuk meningkatkan kepercayaan masyarakat terhadap profesi auditor di masa depan..
KINERJA KEUANGAN SEBELUM DAN SESUDAH PROSES DEBT TO EQUITY SWAP PADA PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2017-2023 Endang Rahmawijaya; M. Irfan Tarmizi; Andry Priharta
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.14595

Abstract

Metode debt to equity swap dilakukan perusahaan swasta atau private company untuk menyelamatkan perusahaannya. Penelitian ini bertujuan untuk menganalisis apakah ada perbedaan antara current ratio, debt to equity ratio, return on equity ratio perusahaan sebelum dan setelah melakukan proses debt to equity swap. Jenis metode analisis kuantitatif yang digunakan dalam penelitian ini adalah uji beda dengan menggunakan bantuan software statistik SPSS. Data penelitian diperoleh dari laporan keuangan tahunan perusahaan yang diterbitkan pada situs perusahaan dan di website Bursa Efek Indonesia selama periode 2017-2023. Penelitian dilakukan pada perusahaan yang terdaftar Bursa Efek Indonesia selama periode 2017-2023. Jumlah sampel penelitian adalah 18 perusahaan. Adapun hasil penelitian ini menunjukkan bahwa current ratio terbukti memiliki perbedaan signifikan sebelum dan setelah pelaksanaan debt to equity swap. Sedangkan debt to equity ratio tidak memiliki perbedaan signifikan sebelum dan setelah pelaksanaan debt to equity swap. Terakhir, return on equity ratio tidak memiliki perbedaan signifikan sebelum dan setelah pelaksanaan debt to equity swap.
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.
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.
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): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
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.
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.
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