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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 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
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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Pengaruh Ketaatan Aturan Akuntansi, Efektivitas Pengendalian Internal, dan Sifat Love of Money Terhadap Kecenderungan Kecurangan Akuntansi Lisda Nursanti; 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.v1i2.4268

Abstract

This study aims to examine the effect of compliance with accounting rules, the effectiveness of internal control, and the nature of love of money on the tendency of accounting fraud. This type of research is a quantitative research. The sample of this research is village officials who work in the financial management department which consist of the Village Head, Village Secretary, Finance Head, and Planning Head in Manyar District and Kebomas District, Gresik Regency. The technique used in this research is purposive sampling and obtained a sample of 100 respondents. The data used in this study is primary data in the form of a questionnaire. The analytical technique used is multiple linear regression analysis with SPSS version 25.0 program. The results showed that the variables of accounting rule compliance and the effectiveness of internal control had a negative and significant effect on the tendency of accounting fraud. While the nature of love of money has a positive and significant effect on the tendency of accounting fraud.
Pengaruh Opini Audit, Fee, Kesulitan Keuangan, dan Efektivitas Komite Terhadap Audit Delay Mutiara Islamy Putri; 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.v1i2.4294

Abstract

This study aims to determine the effect of audit opinion, fees, financial difficulties, the size of the committee's expertise, and committee meetings on audit delay. The population of this study is all companies listed on the Indonesia Stock Exchange in 2020. The total sample of this study is 40 companies. Data analysis was carried out with classical assumptions and hypothesis testing using multiple linear regression with SPSS version 23. The results showed audit opinion, audit fees, committee expertise, audit committee size had a positive effect on audit delay. Meanwhile, financial difficulties, and audit committee meetings have no effect on audit delay. The effect of the independent variable to describe the audit delay variable is 33.4% while the other 66.6% is explained by other variables outside the study.
Pembuatan Aplikasi dan Pelatihan Menyusun Laporan Keuangan pada Koperasi Pimpinan Daerah Aisiyah Gresik Tumirin Tumirin; Mu'minatus Sholichah; Djoko Soelistya
Jurnal Pengabdian Manajemen Vol 1 No 2 (2022): Jurnal Pengabdian Manajemen
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpmanajemen.v1i2.3177

Abstract

Cooperatives are business entities consisting of individuals or legal entities that carry out their activities based on the cooperative principle as a people's economic movement based on the principle of kinship. The purpose of Community Service is to develop and provide assistance to application programs for the preparation of financial reports. The application for preparing financial reports is made based on the Microsoft Excel application. Assistance is carried out by training certain operators or officers appointed by the cooperative management. The financial problems of small and medium enterprises and cooperatives can be minimized by preparing accrual-based financial reports. Accrual-based transactions will record all transactions when they occur, even though they are not directly related to cash. Sales and purchase transactions on credit will be recorded immediately when they occur. Thus, the financial condition becomes more orderly and orderly, and this is what happened at the Bueka Assakinah Gresik Cooperative, thus requiring assistance in preparing financial reports. The approach method used in solving partner problems is to conduct an initial survey to find out existing problems, which is then followed by training. And the guidance is given to the partners of the Bueka Assakinah Gresik Cooperative by providing training, especially in the preparation of financial reports, using Microsoft Excel-based programs. The results of the training provide benefits (1) Partners are able to compile financial reports, especially for the Bueka Assakinah Gresik cooperative, (2) Partners are able to read and analyze financial reports that explain financial conditions at a certain time, (3) Problems being faced can be solved, (4 ) Partners are able to understand the importance of financial reports for an institution.
Pengaruh Good Corporate Governance (GCG), Investment Opportunity Set (IOS) dan Risiko Keuangan Terhadap Nilai Perusahaan Warisqia Dwi Yuli Lestari; Tumirin Tumirin
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2135

Abstract

This research aims to examine Good Corporate governance, Investment Opportunity Set and Financial Risk on Company Value. The population used is manufacturing companies that have been listed in the Indonesia Stock Exchange (BEI) for 1 period in 2022. The sample was selected using a purposive sampling technique of 100 samples. This research uses quantitative methods and secondary data sources from annual financial reports. This research results that Good Corporate Governance which includes independent commissioners, institutional ownership, managerial ownership has no effect on company value, Investment Opportunity Set has a significant positive effect on company value, and financial risk has a significant negative effect on company value.
Pengaruh Arus Kas Operasi, Sales Growth dan Return On Assets Terhadap Financial Distress Shobrina Al Alifah; Tumirin Tumirin
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i3.2429

Abstract

This study aims to test and analyze the effect between operating cash flow, sales growth, and return on assets on financial distress in State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2021. The method of determining the sample in this study using purposive sampling. The collection method in this study uses secondary data, namely financial reports obtained from the Indonesia Stock Exchange (IDX). This study uses classic assumption test analysis tools, multiple linear regression analysis, T test, F test and coefficient of determination using the SPSS application. Partial research results show that operating cash flow, sales growth, and return on assets have a significant effect on financial distress. Simultaneous research results show that operating cash flow, sales growth, and return on assets have a significant effect on financial distress. Keywords: , , P, dan Return On Assets.
Pengaruh Profitabilitas, Likuiditas, Keputusan Pendanaan, dan Kebijakan Dividen terhadap Nilai Perusahaan Indah Cholifah; Tumirin Tumirin
Jurnal Riset Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v2i4.2499

Abstract

This research aims to examine the influence of profitability, liquidity, funding decisions and dividend policy on company value. This type of research is quantitative research. The population in this study are financial and basic materials sector companies listed on the Indonesian Stock Exchange. Then the sample obtained in this research was 211 companies using purposive sampling. The data used in this research is secondary data obtained via the website www.idx.co.id . The analytical method used is descriptive statistical analysis using the SPSS program. The results of this research show that the profitability ratio (ROA) and dividend policy (DPR) have a significant positive effect on company value. Liquidity Ratio (CR) and Funding Decision Ratio (DER) have a significant negative effect on Company Value.
PENGEMBANGAN BISNIS KOPERASI SYARIAH MELALUI PELATIHAN DAN PENDAMPINGAN PELAKSANAAN PRINSIP SYARIAH, DASAR MUAMALAH MALIYAH Umaimah, Umaimah; Krishnawati, Wenti; Tumirin, Tumirin; suwarno, Suwarno; Aska, Ara Faridah Nur Sausan
Jurnal Pengabdian Masyarakat dan Lingkungan Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v1i2.4882

Abstract

The purpose of this activity is to increase knowledge and compliance with sharia principles and develop cooperative business at Baitut Tamwil Muhammadiyah AL DAII. This activity program is supported by Semen Indonesia's Corporate Social Responsibility (CSR) program. The implementation of these activities is carried out by holding training and mentoring on sharia principles, basic training on muamalah Maliyah and DSN MUI fatwas according to Islamic principles. Sharia principles training activities were carried out on Wednesday, 24 August 2022. The Basic Muamalah Maliyah & DSN MUI Fatwa Training was carried out by involving 3 (three) members of Baitut Tamwil Muhammadiyah AL DAII which was organized by DSN MUI.
PENDAMPINGAN AKUNTANSI DAN PAJAK AMAL USAHA MUHAMMADIYAH (AUM) SE – KABUPATEN BOJONEGORO Tumirin, Tumirin; Mujaddid, Abdullah; Hariyono, Anwar; Suwandi, Suwandi
Jurnal Pengabdian Masyarakat dan Lingkungan Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v1i2.4960

Abstract

The purpose of community service is to conduct training and assist in the preparation and preparation of financial and taxation reports at the Amal Usaha Muhammadiyah (AUM) throughout Bojonegoro Regency. The method of implementing the activity is to conduct training and face-to-face meetings by presenting presenters. The activity will be held on 31 October 2019. The training results show that there are still many institutions that have not prepared financial reports in accordance with generally accepted accounting standards. Most still use cash statements only. Financial personnel still need further assistance. Most tax reports have not yet been made and reported.
IMPLEMENTASI APLIKASI “SIAS / SISTEM INFORMASI AKUNTANSI SEKOLAH” DALAM PENYUSUNAN LAPORAN KEUANGAN SEKOLAH MUHAMMADIYAH DI KABUPATEN BOJONEGORO Syaiful, Syaiful; Anugrah, Indra Gita; Aufa, Muhammad; Tumirin, Tumirin; Suwarno, Suwarno
Jurnal Pengabdian Masyarakat dan Lingkungan Vol 2 No 2 (2024): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v2i2.7320

Abstract

Community service activities aim to provide understanding and skills for the Muhammadiyah School Treasurer in Bojonegoro Regency regarding the preparation of financial reports using the "SIAS / School Accounting Information System" application. Community Service begins by giving a pre-test to participants so that the presenter can find out to what extent the material or materials to be taught have been mastered by participants regarding asset management. The next stage is counseling about the use of the application. The final stage is the final evaluation / post-test which is used to determine participants' understanding of the material that has been provided. The methods used in service activities are lectures, training and assistance in using the SIAS application. The result of this service is to provide literacy to Muhammadiyah School Treasurers so they are able to understand and apply the use of the SIAS application so that in the future they can organize and manage finances properly and correctly. This activity provides positive value in terms of effectiveness and efficiency in managing school finances.
Jejaling Tali Silaturahmi: Makna Hutang Pada Budaya Dan Tradisi Buwuhan Di Desa Slempit, Dusun Lingsir, Kecamatan Kedamean Fadilah, Annisaul; Tumirin, Tumirin
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7697

Abstract

This research aims to analyze the meaning of debt in the buwuhan culture and traditions in the community of Slempit Village, Lingsir Hamlet, Kedamean District, Gresik Regency. This research is qualitative research with a phenomenological approach. The data source used in this research is primary data source. Primary data was obtained through interviews with informants who were involved in the cultural practices and traditions of buwuhan in Slempit Village, Lingsir Hamlet, Kedamean District, Gresik Regency. Data collection techniques in this research are interviews, observation and documentation. There were five informants chosen, namely cultural figures, elders, village heads, people from duwe gawe, people who recorded buwuhan practices. The results of the research that has been carried out show four meanings of debt in the buwuhan tradition in Slempit Village, Lingsir Hamlet, Kedamean District, namely, as ties of friendship, mutual cooperation, debts and receivables in the buwuhan tradition, building a foundation of goodness and togetherness in society. The meaning of debt in the buwuhan tradition reflects the ties of friendship.
Co-Authors 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 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 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 Warisqia Dwi Yuli Lestari Yonastio Danar Widhiadi Yusnita Maulidya Rahmah Zidane Imawan