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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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Akad Dalam Sepakat: Akuntansi Bagi Hasil Nelayan Desa Campurejo Mohammad Ilham Galang Pratama; Tumirin Tumirin
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 3 (2025): Juli: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3547

Abstract

The purpose of this study is to determine the implementation of profit-sharing agreements among fishermen in Campurejo Village. Profit-sharing among fishermen is an agreement made by two or more parties with the shared goal of utilizing capital to generate profits. Profit-sharing has been practiced by Indonesian society for a long time, with its implementation usually carried out verbally without clear documentation. Another issue arising from profit-sharing is the limited access to capital sources for the majority of fishermen. This study uses a qualitative approach with an ethnomethodology method, and data collection techniques include documentation, interviews, and observation. Interviews were conducted with the "Juragan" fishermen and the "Belah" fishermen. The data analysis technique used in this study is data triangulation. The results of this study show that the profit-sharing practiced by the fishermen community in Campurejo Village follows the mudharabah profit-sharing model, with a profit-sharing ratio of 50% to 50% and 60% to 40%. The profit-sharing practiced by the fishermen community is in accordance with Sharia principles. The researcher recommends documenting transactions in a simple manner to strengthen cooperation with written evidence that will be useful in the future.
Pengaruh Leverage, Pertumbuhan Penjualan, Ukuran Perusahaan, Dan Sustainability Reporting Terhadap Nilai Perusahaan Ikadianti, Nabila; Tumirin
SUSTAINABLE Vol 4 No 2 (2024): Volume 4 No 2, November 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i2.24042

Abstract

The purpose of this study is to estimate the impact of leverage, sales growth, firm size, and sustainability reporting on firm value in IDX-listed businesses in 2022. This study employs a quantitative approach, utilizing secondary data in the form of comprehensive business financial records and a sustainability report. This study's sample consisted of 85 final sample firms selected using a purposive selection approach. The data was analyzed using multiple linear regression with the SPSS 22 program. The findings indicate that a sustainability report has an influence on business value, but leverage, sales growth, and firm size have no effect. The findings of this study are meant as a guideline for making investment decisions connected to business value and may be used as a reference for other parties that desire to explore relevant issues in the future.
KARAKTERISTIK KUALITATIF INFORMASI AKUNTANSI MANAJEMEN BERDASARKAN MAQASHID SYARIAH DAN LOKALITAS JAWA Sonhaji, Sonhaji; Mauludin, Hanif; Tumirin, Tumirin; Leniwati, Driana; Djuharni, Darti; Haryadi, Bambang
Jurnal Akuntansi Multiparadigma Vol 15, No 3 (2024): Jurnal Akuntansi Multiparadigma (Desember 2024 - April 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.3.40

Abstract

Abstrak – Karakteristik Kualitatif Informasi Akuntansi Manajemen Berdasarkan Maqashid Syariah dan Lokalitas JawaTujuan Utama – Penelitian ini bertujuan membangun karakteristik kualitatif informasi akuntansi manajemen berbasis maqashid syariah dan kearifan lokal Jawa.Metode – Penelitian ini menggunakan metode reflektif dan tabel silang untuk mengidentifikasi nilai dan makna. Informan dalam penelitian ini adalah beberapa pelaku bisnis, akademisi, dan budayawan Jawa.Temuan Utama – Penelitian ini menemukan nilai dan makna maqashid syariah dan kearifan lokal Jawa. Nilai tersebut terinternalisasi pada setiap elemen karakteristik kualitatif informasi akuntansi manajemen. Nilai ini juga merupakan penjelas dan arah setiap elemen karakteristik kualitatif akuntansi.Implikasi Teori dan Kebijakan – Penelitian ini menciptakan metode dan teknik akuntansi manajemen guna penyajian informasi dengan harmonisasi nilai maqashid syariah dan kearifan lokal Jawa. Konsep ini dapat mengarahkan organisasi untuk beroperasi secara keberlanjutan.Kebaruan Penelitian – Penelitian ini membangun karakteristik kualitatif informasi akuntansi manajemen berbasis maqashid syariah dan kearifan lokal Jawa. Abstract – Management Accounting Information Qualitative Characteristics based on Maqashid Syariah and Javanese LocalitiesMain Purpose – This study aims to develop qualitative characteristics of management accounting information based on maqashid sharia and Javanese local wisdom.Method – This study uses reflective and cross-tabulation methods to identify values and meanings. The informants include several businesspeople, academics, and Javanese cultural figures.Main Findings – This study finds that the values and meanings of maqashid sharia and Javanese local wisdom are internalised in each element of the qualitative characteristics of management accounting information. These values also explain and direct each element of the qualitative characteristics of accounting.Theoretical and Practical Implications – This study creates management accounting methods and techniques for presenting information in harmony with the values of maqashid sharia and Javanese local wisdom. This concept can guide organisations to operate sustainably.Novelty – This study explores the qualitative characteristics of management accounting information, drawing on maqashid sharia and Javanese local wisdom.
Capital Structure: between Liquidity, Company Size, and Profitability Imawan, Zidane; Tumirin
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2145

Abstract

The increasing need for buildings and land has the effect of increasing construction in the housing sector. However, it must be understood that a company is able to regulate the structure of its funds. The maximum fund structure has an effect on the size of the fund and its value. This lesson will explain each variable raised as a study topic. This learning takes a quantitative approach through purposive sampling. The analysis uses classical assumption testing, descriptive statistics, as well as hypotheses using multiple linear regression methods using SPSS 25.0. The total study sample was 110 samples. Personally shows that the scale has a good effect on the fund structure. LiquidityProfitability is bad for the structure of funds. Then, together with the independent variables, they have a significant effect on the structure of the funds.
Pengaruh Kompetensi Dan Independensi Auditor Terhadap Kualitas Audit Nur Rohmawati; Tumirin Tumirin
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.2058

Abstract

The aim of the research is to analyze the influence of auditor competence and independence on audit quality. This type of research is quantitative research by distributing questionnaires. The theory used in this research is attribution theory. The sampling method in this study was purposive sampling method. The sample used in this study was 57 respondents. The analytical method used is multiple linear regression analysis. The results of this research indicate that the auditor competency variable has a significant effect on audit quality and auditor independence has a significant effect on audit quality. This can encourage or improve audit quality.
INVESTMENT OPPORTUNITY SET, KONSERVATISME, ALOKASI PAJAK ANTAR PERIODE DAN KUALITAS LABA: INVESTMENT OPPORTUNITY SET, CONSERVATISM AND TAX ALLOCATION BETWEEN PERIODS AND PROFIT QUALITY Rahman, Diaur; Tumirin, Tumirin
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 1 (2025): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.1.759-770

Abstract

This study aims to analyze the impact of investment opportunity sets, conservatism, and tax allocation between periods on the quality of profits in manufacturing companies. This study uses a descriptive method with a quantitative approach, analyzed using multiple linear regression techniques through SPSS version 22.00. The population in this study is manufacturing companies in the basic and chemical industries, which were verified on the IDX in 2020-2022. The sample was taken by applying the purposive sampling method, which produced a sample of 38 companies, so that 114 observations were obtained. The results of the assessment stated, where investment opportunity set is not able to affect the quality of profits, while conservatism and tax allocation between periods are able to affect the quality of profits.
Pengaruh Profitabilitas, Likuiditas dan Ukuran Perusahaan Terhadap Abnormal Return Mufida, Eva Layla; Tumirin, Tumirin
Journal of Culture Accounting and Auditing Vol. 4 No. 1 (2025)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v4i1.9664

Abstract

The aim of this research is to determine the effect of return on equity, liquidity and company size on abnormal returns. This type of research is quantitative research using secondary data. This research data collection method uses the documentation method. The sample for this research is basic industrial and chemical companies listed on the IDX from 2020 to 2022. The sample was selected using a purposive sampling method and 36 companies were collected. Testing was carried out using the multiple linear regression method using SPSS. The findings of the market adjustment model show that return on equity and company size have a significant influence on abnormal returns. Current Ratio does not have a significant influence on abnormal returns. This research has limitations regarding research variables and research year.
Pengaruh Pertumbuhan Laba dan Kualitas Audit terhadap Kualitas Laba Ghoni, Jakfar Akbar Ghoni; Tumirin, Tumirin
Journal of Culture Accounting and Auditing Vol. 4 No. 1 (2025)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v4i1.10118

Abstract

Abstrak This studiy aims to examine the effect to profit growth and audit quality in metal & allied products sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2021 which are listed on the Indonesia Stock Exchange (IDX). This study uses a descriptive research type with a quantitative approach, which is measured using a multiple linear regression-based method with SPSS 22.00. The population of this study is metal & allied products sub-sector manufacturing companies listed on the Indonesi Stock Exchange (IDX) for the period 2018 to 2021. The sample was determined based on the purposive sampling method, with a sample size of 15 metal & allied products sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2021, so that the total observations in this study were 120 observations. The results of the study prove that based on the results of the study, profit growth and audit quality have a partial effect on profit quality.
OPERATING CASH FLOW DRIVES PROFIT STABILITY IN INDONESIAN MANUFACTURING Umam, Rifki Khairul; Tumirin, Tumirin
Journal of Economic and Economic Policy Vol. 1 No. 3 (2024): Journal of Economic and Economic Policy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijecep.v1i3.33

Abstract

General Background: Profit persistence, reflecting a company’s ability to maintain consistent profits over time, is a crucial indicator of financial stability and long-term performance. Specific Background: In the context of manufacturing companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) for the period 2022-2023, various financial metrics, such as operating cash flow, company size, and leverage, potentially influence profit persistence. Knowledge Gap: Prior studies have not thoroughly explored the individual and combined effects of these financial variables on profit persistence within this specific sector and timeframe. Aims: This study aims to analyze the influence of operating cash flow, company size, and leverage on profit persistence in manufacturing firms within the basic materials sector listed on the IDX. Results: Utilizing a quantitative approach and multiple linear regression analysis through SPSS 25.0, the study finds that operating cash flow significantly affects profit persistence. In contrast, company size and leverage do not exhibit a significant individual impact on profit persistence. However, collectively, operating cash flow, company size, and leverage do influence profit persistence. Novelty: The study contributes to the existing literature by providing a detailed analysis of how specific financial metrics interact to affect profit persistence, with a focus on a narrowly defined sector and a relatively short observation period. Implications: The findings suggest that while operating cash flow is a critical factor in ensuring profit stability, company size and leverage may not independently influence profit persistence. Future research is recommended to extend the study period and include a broader range of sectors to enhance generalizability and explore additional variables that may impact profit persistence.
Pengaruh Thin Capitalization Dan Capital Intensity Terhadap Penghindaran Pajak Prananda, Windi; Tumirin, Tumirin
Jurnal Akuntansi Manajerial Vol 10, No 1 (2025): Journal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i1.8308

Abstract

This study aims to analyze the influence of thin capitalization and capital intensity on tax avoidance. It focuses on multinational companies within the manufacturing sector that are listed on the Indonesia Stock Exchange (IDX) over a period of six years, specifically from 2018 to 2023. The research employs a nonprobability sampling method, utilizing purposive sampling techniques to select from the existing population of firms. The data utilized in this study consists of secondary data sourced from the financial statements of the companies involved. Additionally, the study is grounded in the Theory of Planned Behavior (TPB), which serves as a theoretical framework to elucidate managerial behavior regarding tax avoidance practices. The findings reveal that thin capitalization has a significant impact on tax avoidance, indicating that companies with lower capital ratios are more likely to engage in tax avoidance strategies. In contrast, capital intensity does not demonstrate a significant effect on tax avoidance, suggesting that the level of capital investment does not play a crucial role in these practices among the companies analyzed
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