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All Journal Jurnal Akuntansi & Auditing Indonesia Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Akuntansi Multiparadigma Infestasi Journal of Economic, Bussines and Accounting (COSTING) Jurnal Manajerial IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Journal of Islamic Accounting and Tax (JIATAX) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini AKMENIKA Journal of Economics and Business UBS Langit Biru: Jurnal Ilmiah Aviasi Sustainable : Jurnal Akuntansi Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Mutiara Ilmu Akuntansi Paradoks : Jurnal Ilmu Ekonomi Jurnal Akuntansi Manado (JAIM) Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Indonesian Vocational Research Journal Jurnal Pengabdian Masyarakat dan Lingkungan Journal of Culture Accounting and Auditing Jurnal Pengabdian Manajemen Journal of Economics and Economic Policy Jurnal Riset Mahasiswa Akuntansi Jurnal Simki Economic Proceeding UMSurabaya
Tumirin
Universitas Muhammadiyah Gresik
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Transportation

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Journal : proceeding umsurabaya

 1 
PENGARUH PERSISTENSI LABA, STRUKTUR MODAL, UKURAN PERUSAHAAN, ALOKASI PAJAK ANTAR PERIODE, LIKUIDITAS DAN PERTUMBUHAN LABA TERHADAP KUALITAS LABA Nur Fauziyah Ubaidikah; Tumirin Tumirin
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

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ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh persistensi laba, struktur modal, ukuran perusahaan, alokasi pajak antar periode, likuiditas, dan pertumbuhan laba terhadap kualitas laba. Populasi yang digunakan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Sampel penelitian ini berjumlah 101 sampel yang dipilih berdasarkan teknik purposive sampling. Penelitian ini menggunakan metode kuantitatif dengan sumber data sekunder berupa laporan keuangan tahunan perusahaan yang lengkap. Hasil penelitian ini menunjukkan bahwavariabel alokasi pajak antar periode dan pertumbuhan laba berpengaruh terhadap kualitas laba, sedangkan persistensi laba, struktur modal, ukuran perusahaan, dan likuiditas tidak berpengaruh terhadap kualitas laba.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP JARAK LAPORAN AUDIT Deasy Afrilia; Tumirin Tumirin
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

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ABSTRACT   This study aims to analyze the effect of profitability on the audit report distance, the effect of firm size on the audit report distance and the effect of solvency on the audit report distance. This type of research is quantitative research. The population in this study were LQ45 companies listed on the Indonesia Stock Exchange from 2016 to 2019 and were selected using the purposive sampling method. The number of samples in this study were 124 companies. The data collection method in this research is documentation. The data analysis technique used is descriptive statistics, classical assumption test, multiple linear regression analysis. The test results show that profitability does not have a significant negative effect on the distance of the audit report, the size of the company has a significant negative effect on the distance of the audit report, and Solvency has a significant negative effect on the distance of the audit report. For companies that go public, the company is expected to be responsible and obey the rules that have been set.
Pengaruh Leverage, Growth Opportunity dan Kepemilikan Manajerial Terhadap Konservatisme Akuntansi Maslikhatul Ilmiyah; Tumirin Tumirin
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

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This study aims to test empirically the effect of leverage, growth opportunity, and managerial ownership on accounting conservatism. This research was conducted in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the period 2017-2019. This research method is to use quantitative methods using secondary data in the form of corporate financial statements. The sampling method using purposive sampling method so that the sample used 100 samples. The data analysis technique used is multiple linear analysis. The results of this study indicate that leverage has no effect on accounting conservatism, growth opportunity has negative effect on accounting conservatism, and managerial ownership has positive effect on accounting conservatism.Keywords: Accounting; Accounting Conservatism;Growth Opportunity; Leverage; Managerial Ownership.
MANIFESTASI CINTA: MAKNA BIAYA DALAM TRADISI SEDEKAH BUMI DESA KARANGKIRING Devy Rizkita Syafitri; Tumirin Tumirin
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

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ABSTRACT   This study aimed to reveal the meaning of cost. The meaning that trying to describe in this study is the meaning of cost that has been sacrificed for an alms earth tradition in the Karangkiring Village. This research uses a qualitative approach. Edmund Husserl’s transcendental phenomenology method is used to be an analysis tools in this study. The paradigm in this study is interpretif paradigm. Interpretif paradigm is a non positivist stream. The informants were be appointed in this study is two people. In term to exploring subject’s consciousness, i did it with bracketing/epoche technique. The meaning of cost that has been sacrificed for alms earth tradition in the Karangkiring Village can be interpreted as a manifestation of love. Manifestation of love in this study was interpreted as a form of love to God and ancestral culture. Keywords                    : Phenomenology; Cost; Matching Concept; Alms Earth Tradition;Karangkiring VillageABSTRAK Penelitian ini bertujuan untuk mengungkap makna dari suatu biaya. Makna yang coba diuraikan adalah makna biaya yang telah dikorbankan untuk kegiatan tradisi berupa sedekah bumi yang ada di Desa Karangkiring dengan menggunakan metode kualitatif. Fenomenologi transendental Edmund Husserl digunakan sebagai alat analisis dalam penelitian ini. Paradigma yang digunakan dalam penelitian ini adalah paradigma interpretif yang merupakan aliran non positivis. Informan dalam penelitian ini ditetapkan sebanyak dua orang. Kesadaran informan dikupas dan digali secara mendalam dengan menggunakan teknik bracketing (epoche). Biaya yang telah dikorbankan untuk kegiatan sedekah bumi dimaknai sebagai bentuk manifestasi cinta. Manifestasi cinta dalam penelitian ini dimaknai sebagai bentuk perwujudan cinta dari masyarakat desa kepada Tuhan dan kebudayaan leluhur. Kata Kunci                  : Fenomenologi, Biaya, Konsep Matching, Tradisi Sedekah Bumi, Desa Karangkiring
Co-Authors Adhawiyah, Robiatul Afifatul Amaliyah Ahim Abdurahim Ahmad Djalaluddin Aji Dedi Mularwaman Amanda Aprilia Firdaus Anwar Hariyono Ari Kamayanti Asfi Manzilati Aska, Ara Faridah Nur Sausan Bambang Haryadi Berliana Nur Maulida Darti Djuharni Deasy Afrilia Desy Trias Anggraeni Devy Rizkita Syafitri Djoko Soelistya Driana Leniwati Eka Prastiawati Eva Desembrianita Fadilah, Annisaul Fadjar Setiyo Anggraeni Febrianti, Luthfia Fidela Nuzul Azmi Ghoni, Jakfar Akbar Ghoni Habibatul Ma’shumah Hanif Mauludin Hari Kurniawanto Hilda Rodhotul Ainiyah Ikadianti, Nabila Imawan, Zidane Indah Cholifah Indah Sulistyowati Indra Gita Anugrah Irine Mahardhika Putri Krishnawati, Wenti Lisda Nursanti Lutfillah, Novrida Marwan Daud, Mayang Maslikhatul Ilmiyah Mauludina Aulia Putri Moch. Bukhori Muslim Mohammad Ilham Galang Pratama Mohammad Tajuddin Mu'minatus Sholichah Mufida, Eva Layla Muhammad Aufa Mujaddid, Abdullah Mutiara Islamy Putri Muzakki, Muhammad Alfian Syahrul Neny Jayanti Nicma, Hanifa Ainun Nur Fauziyah Ubaidikah Nur Rohmawati Nyimas Wardatul Afiqoh Octaviana Dian Ayuningrum Prananda, Windi Pratiwi, Nabila Dwi Putri, Mauludina Aulia Rahman, Diaur Rama Rachman Tarnaba Ratih Silvirianiti Retno Wulandari Rizal Nasrullah Al Abbas Rizal Yaya Santi, Ermita Eri Septian Dwi Permana Putra Shobrina Al Alifah Sonhaji *), Ferra Ika Wardani Solechan Sonhaji Sonhaji Suwandi Suwandi Suwandi Suwandi Suwarno Suwarno Syaiful . Syaiful Ukamah Tarnaba, Rama Rachman Umaimah Umaimah Umaimah, Umaimah Umam, Rifki Khairul Virginia Nur Rahmanti Wahyu Ramadhani, Wahyu Warisqia Dwi Yuli Lestari Yonastio Danar Widhiadi Yusnita Maulidya Rahmah Zidane Imawan