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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 Owner : Riset dan Jurnal Akuntansi 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 Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) 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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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.
Accountability for the Use of State Property: Criticism Based on the HAMKA’s Amanah Perspective Akmaldiya, Akmaldiya; Tarmizi, M. Irfan; Birton, M. Nur A
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8773

Abstract

This research aims to criticize the accountability of the implementation of the Determination of Use Status (PSP) of State Property (BMN) at the Ministry of Religious Affairs. The research approach uses a qualitative approach. Data sources come from documentation and in-depth interviews with BMN Managers. The data analysis technique uses the Miles and Huberman approach modified with critical reflection from Amanah HAMKA’s perspective, including reduction, presentation, and verification based on Amanah HAMKA’s perspective in the form of trustworthiness and professionalism. The research results found that BMN management was hampered by several things, namely: (1) professionalism of human resources; (2) limited budget; (3) inaccurate information; (4) unclear duties and functions regulations; (5) low level of leadership concern; (6) low coordination; (7) inadequate internal supervision; and (8) unclear performance targets. In conclusion, the implementation of PSP at the Ministry of Religious Affairs reflects a failure in carrying out Amanah, which, according to HAMKA means being trustworthy and demanding responsibility and integrity. HAMKA emphasizes the importance of fulfilling the mandate to its experts. The principle of trust has not become the main guideline, resulting in a decline in the quality of BMN management. This research is an effort to criticize conventional egoistic and materialistic accountability. It emphasizes a holistic and spiritual accountability approach according to the HAMKA mandate perspective, focusing on trustworthiness and professionalism.
Exploring the Meaning Behind the Determination of Integrated Public Transportation Fares: A Paul Ricoeur Hermeneutic Study Muhamad Saladin; M. Irfan Tarmizi
Eduvest - Journal of Universal Studies Vol. 6 No. 4 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i4.52776

Abstract

This research aims to uncover the meaning behind the determination of public transportation integration tariffs in Jakarta by using the interpretive paradigm and the hermeneutic approach of Paul Ricoeur. Integration tariffs are understood not solely as a technocratic instrument or economic decision, but as a social text that contains values, symbols, and policy narratives built through interactions between governments, transportation operators, system managers, and user communities. The research method used was qualitative with data collection techniques in the form of in-depth interviews with key informants from the DKI Jakarta Provincial Transportation Office, the Jakarta City Transportation Council (DTKJ), the management of PT Jakarta Lingko Indonesia, and the transportation user community, and supported by a study of related policy documentation. Data analysis is carried out through three stages of Ricoeur's hermeneutics, namely semantic, reflective, and existential stages. The results of the study show that the integration tariff is interpreted as a symbol of inclusivity that includes accessibility, equality, mobility justice, and welfare, and represents the presence of the state in guaranteeing the mobility rights of city citizens. Integration tariffs not only serve to reduce transportation system fragmentation and travel cost burdens, but also shape a more humane, equitable, and sustainable mobility experience. Thus, the determination of integration tariffs is a policy narrative that reflects the relationship between the state, technology, and society in building a public transportation system that is oriented towards social justice and the future of the city of Jakarta.
Factors Influencing Job Satisfaction in Insurance Employees PT. Starinvestama Nor Lailla; M. Irfan Tarmizi; Intan Rizkia Chudric
Journal of Business and Behavioural Entrepreneurship Vol. 9 No. 2 (2025): Journal of Business and Behavioural Entrepreneurship
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JOBBE.009.2.01

Abstract

Job satisfaction (JS) is satisfaction with work. It is considered a concept that describes work behavior, especially in the insurance sector which is one of the sectors that provides financial services. The purpose of this study was to determine: The effect of proactive personality (PP) on intrinsic motivation (IM); the effect of PP on JS; IM on JS; and the effect of PP on JS with IM mediation. The method used in this study is quantitative, with a population of employees of PT. Asuransi Jiwa Starinvestama. The sampling technique in this study was saturated sampling, using the SmartPLS analysis tool. The results of the study showed: there was no effect of PP on IM; there was an effect of PP on JS; there was IM on JS; and there was an effect of PP on JS with IM mediation. The study concludes that the ideas conveyed by employees and employee pleasure in doing work are the main keys to job satisfaction. The implication is that organizations need to enhance intrinsic motivation through job autonomy and support, as a proactive personality alone is not enough. Furthermore, intrinsic motivation has been shown to strengthen the influence of a proactive personality in increasing employee job satisfaction.
Determinan Perilaku Disfungsional Auditor: Peran Emotional Spiritual Quotient Sebagai Variabel Moderasi Denny Setiawan; Muhammad Irfan Tarmizi
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3268

Abstract

The purpose of this study is to examine the influence of reward and punishment, audit fees, and time budget pressure on dysfunctional auditor behavior, with Emotional Spiritual Quotient (ESQ) serving as a moderating variable. This study contributes to the behavioral auditing literature in clarifying determinants that shape auditor conduct and professional judgment in audit engagements. The population comprises auditors employed at Public Accounting Firms (KAP) in Banten Province. A purposive sampling technique was applied, initially targeting 28 KAPs to ensure adequate representation. However, due to limited cooperation from several firms in providing official responses and returning questionnaires within the predetermined timeframe, only 15 KAPs were included, resulting in 107 usable responses. Data were analyzed using Moderated Regression Analysis (MRA) with IBM SPSS Statistics 27 to ensure systematic and reliable findings. The results indicate that reward and punishment mechanisms, along with audit fees, have a significant negative effect on dysfunctional auditor behavior, emphasizing the importance of appropriate incentives in fostering ethical conduct. In contrast, time budget pressure exhibits a significant positive effect, suggesting that excessive workload pressure may increase the likelihood of dysfunctional practices. Although ESQ demonstrates a direct negative influence, moderation testing reveals that ESQ does not weaken the relationships between the independent variables and dysfunctional auditor behavior. Overall, effective compensation systems and time management are essential for maintaining auditor integrity.
PROFITABILITAS, LIKUIDITAS, DAN INVENTORY INTENSITY TERHADAP TAX AVOIDANCE: PERAN MODERASI UKURAN PERUSAHAAN Annisa Maulidinov; Muhammad Irfan Tarmizi
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 5, No 2 (2026): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v5i2.1033

Abstract

This study aims to examine the effects of profitability, liquidity, and inventory intensity on tax avoidance, with firm size as a moderating variable, among consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. This research employs a quantitative approach, using panel data regression analysis and Moderation Regression Analysis (MRA) in EViews 12. The sample consists of consumer goods manufacturing companies selected through purposive sampling. The results show that profitability has a significant negative effect on tax avoidance, while liquidity has no significant effect on tax avoidance. Inventory intensity has a significant positive effect on tax avoidance. Firm size is unable to moderate the relationship between profitability, liquidity, and inventory intensity on tax avoidance. The findings suggest that companies with higher profitability tend to comply with tax obligations, while companies with higher inventory intensity tend to utilize storage and maintenance costs as tax deductions.Keywords: firm size, inventory intensity, liquidity, profitability, tax avoidance)
INFLUENCE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING, ORGANIZATIONAL STRATEGY, AND GREEN HUMAN RESOURCE MANAGEMENT ON ENVIRONMENTAL PERFORMANCE AND CORPORATE INNOVATION: (A Study of Hazardous Waste Processing Companies in Greater Jakarta) Miftahul Jannah; Muhammad Irfan Tarmizi; Eva Herianti
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 3 (2024): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i3.1131

Abstract

The current emphasis on industrial growth in today's society has sparked debates regarding the environment, as concerns about the depletion of natural resources and resulting environmental damage continue to grow. Issues such as climate change, air and water pollution, and the use of hazardous materials highlight the challenges that industries worldwide are facing. Despite advancements in the industry, concerns persist about the environmental impact, leading to a global dialogue on environmental performance. This study seeks to examine the impact of Environmental Management Accounting, Organizational Strategy & Green Human Resource Management on Environmental Performance with Corporate Innovation as a Moderating Variable (Case Study on B3 Waste Management Company). This research adopts a quantitative approach with primary data as the source. The study population consists of B3 Waste Management Companies in Greater Jakarta, and the sample includes Directors, Finance Managers, Marketing Managers, HRD, and Legal Development personnel. The study includes a sample size of 78 employees. Data analysis for this study utilizes the SmartPLS Version 4.0 data analysis method. The research findings and hypothesis testing results indicate that Environmental Management Accounting, Organizational Strategy, and Green Human Resource Management have a positive and significant impact on Environmental Performance. Furthermore, Corporate Innovation strengthens the relationship between Environmental Management Accounting and Environmental Performance. However, Corporate Innovation does not strengthen the relationship between Organizational Strategy and Environmental Performance, nor does it strengthen the relationship between Green Human Resource Management and Environmental Performance. Additionally, Corporate Innovation has a positive and significant effect on Environmental Performance.
Objectives Key Results Perusahaan Modest Fashion Islami: Analisis Kritis Berdasarkan Konsep Maslahah Rendi Emalia; M. Nur A. Birton; M. Irfan Tarmizi
Jurnal Akuntansi dan Governance Vol. 7 No. 1 (2026): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.7.1.1-26

Abstract

Objectives: This study aims to analyze performance measurement using Objectives and Key Results (OKR), and critically examine the implementation of OKR through Jasser Auda’s concept of maslahah in an Islamic fashion company. Design/method/approach: This study employed a qualitative approach within an Islamic paradigm. Data were collected through in-depth interviews, participant observation, and document analysis involving nine informants, comprising three chief officers, five heads of department, and one cost accounting manager. Data were analyzed qualitatively using the Miles and Huberman model, consisting of data reduction, data display, and conclusion drawing/verification. The implementation of Objectives and Key Results (OKR) was further analyzed using Jasser Auda's six features of maslahahh to evaluate its effectiveness as an adaptive, holistic, and maslahah-oriented performance measurement system. Results/findings: The implementation of OKR has not yet resolved the issue of high inventory levels because the findings were not synchronized with key results and key initiatives. Moreover, the existing OKR framework has not yet aligned with the six features of maslahah. Theoretical contribution: This study extends contemporary performance measurement discourse from an Islamic values perspective. Practical contribution: The findings encourage the design of more adaptive, aligned, and maslahah-oriented OKR systems. Limitations: The study is limited to evaluating the implementation of Objectives and Key Results (OKR) and inventory-level issues. The impact of OKR on other performance dimensions, such as employee productivity, customer satisfaction, and organizational sustainability, has not been examined in depth.
Co-Authors Abidah, Hilda Ade Gunawan Adi Mansah Akmaldiya, Akmaldiya Andry Priharta Annisa Maulidinov Aqmarina zhafarina Chudri, Intan Rizkia Denny Setiawan Desi Paradina Diva Zahira, Alfina Djoko Hananto Endang Rahmawijaya Ermawati, Ari Eva Herianti 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 Miftahul Jannah 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 Putri, Lismi Nugraheni Rendi Emalia Restika Eka Pratiwi Ria Sukmawati Rizki, Zidni Rohma Oktafiani Rony Edward Utama Rustiana, Siti Hamidah Sadtyo Nugroho, Wawan Siti Jamilah Sofiani Retnoningtyas Sulhendri Sulhendri, Sulhendri Syifa Aulia Rusdi Tantri, Mitsalina Titik Agus Setiyaningsih Waribu, Leni Widya Ningrum Kusuma Windri Muthia Septiani