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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

Tumirin

Universitas Muhammadiyah Gresik

Author-ID : 503985

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Transportation

Published : 63 Documents Claim Missing Document

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MAKNA BIAYA DALAM UPACARA RAMBU SOLO Tumirin Tumirin; Ahim Abdurahim
Jurnal Akuntansi Multiparadigma Vol 6, No 2 (2015): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Makna Biaya dalam Upacara Rambu Solo. Tujuan penelitian ini adalah menyingkap makna biaya upacara “rambu solo” di Tana Toraja. Biaya pelaksanaan upacara ini sangat mahal karena banyaknya hewan (kerbau dan babi) yang dikorbankan dan lamanya hari pelaksanaan upacara Hal tersebut merupakan sesuatu yang unik dilihat dari perspektif akuntansi. Penelitian ini menggunakan paradigma interpretif dengan metodologi fenomenologi. Kami mewawancarai dua informan untuk mendapatkan data dan sekaligus mengobservasi pelaksanaan upacara rambu solo di Tana Toraja, Sulawesi Selatan. Hasil penelitian menemukan tiga makna dari biaya pelaksanaan upacara “rambu solo”, yaitu kumpul keluarga, identitas strata sosial, dan utang keluarga.Abstract: The Meaning of Cost in Ceremony of Rambu Solo. The purpose of this study was to reveal the meaning of cost of the “rambu solo” ceremony in Tana Toraja. The cost of this ceremony is expensive because of many animals (buffaloes and pigs) were sacrified and the time of ceremony is lengthy. This research was employed interpretive paradigm with phenomenology as methodology. We interviewed two informants to fid the data and we observed the ritual of “rambu solo”. The research conducted in Toraja, South Sulawesi. The results has revealed three meanings of the cost of the ritual “rambu solo”, namely, family gathering, the identity of social strata, and family’s debt.

PENTINGNYA DUE AUDIT CAREDALAM KUALITAS AUDIT SEKTOR PRIVAT DAN SEKTOR PUBLIK T. Tumirin
InFestasi Vol 2, No 1 (2006): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v2i1.1187

The concept of due audit care divided into two part the fistcalls for establishment of the idea of a prudent practitioner, the secondfor an indication of the care with which he will perform under varyingcondition. The due audit care as a possible way indicating theresponsibility the profession for detecting irregularities. Thecharacteristics of irregularities are materiality, intent, relationship tointernal control, influence on financial statement, and responsibility.Audit quality defined as the probability that the auditor will bothdiscover and report a breach in the clients’ accounting system. Thesedue audit care guarantee quality of audit in private sector or publicsector

Analisis Variabel Akuntansi Kuartalan, Variabel Pasar, dan Arus Kas Operasi yang Mempengaruhi Bid-Ask Spread Tumirin Tumirin
Jurnal Akuntansi dan Auditing Indonesia Vol. 9 No. 1 (2005)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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

The objectives of the research are to analyze the information content of quarterly accounting variable, market variable, and operation cash flow toward bid-ask spread as well as to analyze the differences of information content between accounting variable in the fourth quarter and interim quarter in affecting bid-ask spread around the announcement of financial statement. This research uses event study method to know the effect of asset growth, asset size, leverage, liquidities, earnings variability, closing price, volume, and cash low from operation ratio on bid-ask spread. This research uses 684 samples that are 521 interim quarter and 163 fourth quarterly financial statements and concludes that the accounting variable in the announcement of quarterly finan¬cial statement which significantly affects bid-ask spread is liquidity. While the market vari¬able that significantly affects bid-ask spread are closing price and volume. All the result are consistent in the announcement of quarterly financial statement as well as in the fourth quarterly financial statement. Chow Test shows that there is no different coefficient between interim quarterly and the fourth quarterly.Keywords: Bid-ask spread, quarterly financial statement, accounting variable, market variable, and cash flow from operation.

Determinan Akuntabilitas Kinerja Instansi Pemerintah Daerah Di Masa Pandemi Covid-19 (Studi Empiris Daerah Istimewa Yogyakarta) Fidela Nuzul Azmi; Rizal Yaya; Tumirin Tumirin
Jurnal Manajerial Vol 10 No 02 (2023): Jurnal Manajerial
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jurnalmanajerial.v10i02.4619

Background – Covid-19 Pandemic has caused changes in budget allocation and declining in local government revenue which may affect its accountability performance. Aim – The purpose of this study is to empirically test whether during covid-19 pandemic the clarity of budget targets, accounting controls, reporting systems, and human resources can improve the performance accountability of government agencies in the Special Region of Yogyakarta (DIY). Design / methodology / approach – ). This research uses survey questionnaire. The sample in this study were 89 respondents consisting of the Head of Regional Apparatus Organization (OPD), Treasurer of OPD, and Secretary of OPD. The data collection technique in this study used questionnaire with purposive sampling technique. The data analysis technique is based on statistical multiple linier regression. Findings – Based on the variables tested in order to obtain significance, the results obtained were 2 of them had significance while the other 2 had no significance. Conclusion - The variables of clarity of budget targets and quality of human resources had a significant and positive effect on government agency performance accountability during the COVID-19 pandemic, while accounting control and reporting system variables had no significant and positive effect on government agency performance accountability. Research implication – This research implies that local governments need to ensure clarity of budget targets and the quality of human resources in order to improve their accountability performance especially during crisis. Limitations – This study is limited to the Special Region of Yogyakarta. For greater validity, future study needs to extend the research scope to national area.

Dimension of Debt to Earnings Management Irine Mahardhika Putri; Tumirin Tumirin; Nyimas Wardatul Afiqoh
Indonesian Vocational Research Journal Vol 2 No 1 (2022)
Publisher : Universitas Muhammadiyah Gresik

This study aims to determine the effect of Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), and Long Term Debt to Equity Ratio (LTDER) on earnings management. This study uses a quantitative research approach. Collecting techniques using documentary data or secondary data. The sample selection used purposive sampling method. From the predetermined criteria, a sample of 120 company data was obtained. The data analysis used multiple linear regression analysis. The results showed that the Debt to Equity Ratio had a significant positive effect on earnings management. Debt to Asset Ratio has a significant positive effect on earnings management. Long Term Debt to Equity Ratio has a negative effect on earnings management. Simultaneously variable Debt to Equity Ratio, Debt to Asset Ratio, and Long Term Debt to Equity Ratio has a negative effect on earning management. Simultaneous significant test using by comparing F count with F table.

The Effect of Profitability, Sales Growth, and Capital Intensity on Tax Avoidance Eka Prastiawati; Tumirin Tumirin
Indonesian Vocational Research Journal Vol 2 No 1 (2022)
Publisher : Universitas Muhammadiyah Gresik

This study aims to analyze the effect of profitability, sales growth, and capital intensity on tax avoidance. This type of research is a quantitative research. In this study, researchers examined tax avoidance at consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the period 2018-2020 by using independent variables, namely, profitability, sales growth, and capital intensity The population of this study is the consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the period 2018-2020. The sampling method was purposive sampling and obtained as many as 94 samples. The data used in this study is secondary data in the form of financial statements of companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. The analysis technique used is multiple linear regression analysis, descriptive statistics, classical assumption test, and hypothesis testing with SPSS Version 25 program. The results show that profitability and sales growth have an effect on tax avoidance.

Pengaruh Struktur Good Corporate Governance Terhadap Ketepatan Waktu Pelaporan Keuangan Ratih Silvirianiti; tumirin tumirin
Journal of Culture Accounting and Auditing Vol 1 No 1 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i1.4019

The purpose of this study is to examine the effect of corporate governance structure consisting of the Board of Directors, Independent Commissioners, Audit Committee and Audit Opinion on the timeliness of financial reporting. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX), during 2016-2018. Total samples tested in this study were 105 samples that met the criteria as research samples. The analysis technique used is logistic regression analysis. The results showed that the Independent Commissioner had a negative effect on the timeliness of financial reporting. Whereas the Audit Committee and Audit Opinion do not affect the timeliness of financial reporting. The results of this study indicate that the timeliness of corporate financial reporting is influenced by the Board of Directors and Independent Commissioners

Pengaruh Skala Usaha, Umur Usaha, Pengetahuan Akuntansi dan Persepsi Pelaku Usaha Tentang Akuntansi Terhadap Penggunaan Informasi Akuntansi Desy Trias Anggraeni; Tumirin Tumirin
Journal of Culture Accounting and Auditing Vol 1 No 2 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i2.4378

This study aims to examine the effect of business scale, age of business, accounting knowledge and perceptions of business actors about accounting on the use of accounting information. This study examines accounting information on Micro, Small and Medium Enterprises (MSMEs) in Gresik Regency using independent variables, namely business scale, business age, accounting knowledge and business actors' perceptions of accounting. The research population is MSMEs registered at the Department of Cooperatives and Trade of Gresik Regency. Sampling using the Simple Random Sampling method with a total sample of 100 respondents. The primary data collection method is a random method. The method of data collection is distributing questionnaires by visiting MSME actors. The data analysis technique used is multiple linear regression analysis. The results of hypothesis testing show that the variables of business scale, age of business, accounting knowledge and perceptions of business actors about accounting have a significant and significant effect on audit quality. Based on these results, the Department of Cooperatives and UMKM is expected to be able to carry out regular counseling to UMKM in order to improve the quality of human resources and individual understanding in order to develop their business, because by increasing these four variables it can develop and optimize users of accounting information that is useful for developing their business.

Dewan Direksi Wanita dan Komite Keberlanjutan dalam Mengungkapkan Emisi Karbon Indah Sulistyowati; Tumirin Tumirin
Journal of Culture Accounting and Auditing Vol 2 No 1 (2023)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v2i1.5823

The purpose of this study is to examine the influence of female directors and sustainability committee on carbon emission disclosure. The population was companies in the sector of agriculture, energy, and industry period 2019-2021 listed on the Indonesia stock exchange (IDX). Based on the purposive sampling method, 27 companies were selected as the samples (81 firm year observations).The data analysis technique used is multiple linier regression. The results showed that the female directors do not has a effect on carbon emission disclosure, while sustainability committee has a positive effect on carbon emission disclosure.

Analisis Faktor-Faktor Yang Mempengaruhi Opini Auditgoing Concern Pada Perusahaan Amanda Aprilia Firdaus; Tumirin Tumirin
Journal of Culture Accounting and Auditing Vol 1 No 1 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i1.4238

This study aims to analyze the effect of debt default, opinion shopping, previous year's audit opinion, and disclosure on going concern audit opinion taken by the auditor. The population in this study were banking companies listed on the Indonesia Stock Exchange in 2013-2016. The research sample was taken using purposive sampling as many as 124 banking companies. This study uses logistic regression analysis. The results of this study can be concluded that debt default has a positive and significant effect on the acceptance of going-concern audit opinion. Opinion shopping has no effect on the acceptance of going-concern audit opinion. The previous year's audit opinion had a positive and significant impact on the going concern audit opinion acceptance. Disclosure has no effect on the acceptance of going concern audit opinion.

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 Desy Trias Anggraeni 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 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 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

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