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All Journal Journal of Economic, Bussines and Accounting (COSTING) Journal of Applied Sciences and Advanced Technology Media Ilmiah Akuntansi
M. Irfan Tarmizi
Universitas Muhammadiyah Jakarta
Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Social Sciences

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Determinan Kinerja Akuntan Internal dengan Self Efficacy sebagai Pemoderasi Lia Juniawati; M. Irfan Tarmizi
Media Ilmiah Akuntansi Vol. 9 No. 1 (2021): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (547.927 KB)

Abstract

This study aims to determine the effect of competence, work motivation, leadership style, and compensation on the performance of internal accountants partially, with self-efficacy as a moderating variable. The data used in this study is primary data, namely through questionnaires on seven service companies in the South Jakarta area. Sampling using convenience sampling method. This test uses the SPSS Version 22 program with hypothesis testing through t-test (partial/individual) and MRA (Moderated Regression Analysis). The results of this study partially show that competence, leadership style, compensation, and self-efficacy have a significant effect on the performance of internal accountants. While work motivation has no effect on the performance of internal accountants. Self-efficacy can weaken the influence of competence, work motivation, and leadership style on the performance of internal accountants. Meanwhile, self-efficacy strengthens the effect of compensation on the performance of internal accountants. This research is in accordance with the theory of expectation, namely that someone will take an action according to his knowledge and abilities. The same applies to the theory of planned behavior and Maslow's hierarchy of needs theory. An employee will be motivated to do what he wants, one of which is compensation. Compensation is one way to meet daily needs.
Marketing Strategy Training and Preparing Financial Reports for SMEs in Pattani Thailand to Form Superior Human Resources Nuraeni Nuraeni; Hartutik Hartutik; Hasanah Hasanah; M. Irfan Tarmizi; Nor Laila; Adi Mansah
Journal of Applied Sciences and Advanced Technology Vol 5, No 3 (2023): Journal of Applied Sciences and Advanced Technology
Publisher : Faculty of Engineering Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jasat.5.3.99-104

Abstract

Over the past 10 years, the world economy has been rocked by various unpredictable circumstances, such as the US and China trade wars, the Covid-19 pandemic, to the war between Russia and Ukraine. The International Monetary Fund (IMF) estimates that global economic losses will reach USD 12.5 trillion or IDR 178,750 trillion and will continue to increase until 2024. In this case, MSMEs are considered to be the sector that was most affected by the economic crisis, threatening the business continuity of many actors. because the decline in people's purchasing power will have an impact on decreasing MSME income. On the other hand, in general, internal MSMEs in almost every country have the same weakness, namely business development that still uses traditional methods. The method used in this Community Service is to collect information/data related to MSME actors and conduct training on Marketing and Accounting. MSMEs are given training on HPP calculations, marketing strategies, preparation of financial reports, and financial recording application training. We feel that the training "Compilation of Financial Statements and Marketing Strategies for MSME Pattani Thailand to Form Superior HR" is a program that can provide benefits for them to be able to develop their potential to become Superior HR and the business they run into a thriving and sustainable business.  
PRAKTIK AUDIT PREMATURE SIGN-OFF: PERSPEKTIF KRITIS AMANAH HAMKA Mujahid El Islamy; M. Irfan Tarmizi; Titik Agus Setiyaningsih
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.14378

Abstract

Maraknya kasus manipulasi keuangan yang melibatkan kantor-kantor akuntan publik yang terjadi di beberapa negara termasuk di Indonesia telah membuat kepercayaan masyarakat khususnya para pemakai laporan keuangan audit mulai menurun. Penelitian ini bertujuan untuk mengembangkan keilmuan audit terkait prinsip dan kritik praktik premature sign-off auditor di Kantor Akuntan Publik, dengan tinjauan Konsep Amanah HAMKA serta dinamika yang melingkupinya. Penelitian ini menggunakan metode pengumpulan data dengan wawancara mendalam. Penggunaan teknik wawancara mendalam, maka peneliti akan memperoleh esensi dari fenomena yang menjadi objek dalam penelitian serta mendapat pemahaman akan fenomena tersebut dari pelaku/informan yang terlibat langsung didalam fenomena terkait. Analisis data dalam penelitian ini menggunakan metode kritis Amanah HAMKA untuk menyederhanakan data agar lebih terstruktur dan bermakna. Data dianalisis sesuai teori Miles dan Huberman melalui tiga langkah: reduksi data, display data, dan pengambilan keputusan. Penelitian ini menemukan bahwa manajer sebagai aktor utama memiliki pengaruh besar dalam mendorong tim auditor untuk mencapai target secara cepat, sementara klien juga turut berkontribusi dengan keterlambatan dokumen. Kritik amanah HAMKA terhadap audit premature sign-off menawarkan pendekatan teoretis untuk memperkuat etika dan akuntabilitas auditor melalui integrasi nilai-nilai moral dan profesional. Hal ini bertujuan untuk meningkatkan kepercayaan masyarakat terhadap profesi auditor di masa depan..
KINERJA KEUANGAN SEBELUM DAN SESUDAH PROSES DEBT TO EQUITY SWAP PADA PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2017-2023 Endang Rahmawijaya; M. Irfan Tarmizi; Andry Priharta
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.14595

Abstract

Metode debt to equity swap dilakukan perusahaan swasta atau private company untuk menyelamatkan perusahaannya. Penelitian ini bertujuan untuk menganalisis apakah ada perbedaan antara current ratio, debt to equity ratio, return on equity ratio perusahaan sebelum dan setelah melakukan proses debt to equity swap. Jenis metode analisis kuantitatif yang digunakan dalam penelitian ini adalah uji beda dengan menggunakan bantuan software statistik SPSS. Data penelitian diperoleh dari laporan keuangan tahunan perusahaan yang diterbitkan pada situs perusahaan dan di website Bursa Efek Indonesia selama periode 2017-2023. Penelitian dilakukan pada perusahaan yang terdaftar Bursa Efek Indonesia selama periode 2017-2023. Jumlah sampel penelitian adalah 18 perusahaan. Adapun hasil penelitian ini menunjukkan bahwa current ratio terbukti memiliki perbedaan signifikan sebelum dan setelah pelaksanaan debt to equity swap. Sedangkan debt to equity ratio tidak memiliki perbedaan signifikan sebelum dan setelah pelaksanaan debt to equity swap. Terakhir, return on equity ratio tidak memiliki perbedaan signifikan sebelum dan setelah pelaksanaan debt to equity swap.
Co-Authors Adi Mansah Andry Priharta Endang Rahmawijaya Hartutik Hartutik Hasanah Hasanah Lia Juniawati Mujahid El Islamy Nor Laila Nuraeni Nuraeni Titik Agus Setiyaningsih