Article Per Year (5 Year)
p-Index From 2020 - 2025
0.983
P-Index
This Author published in this journals
All Journal JRMSI - Jurnal Riset Manajemen Sains Indonesia Jurnal Akuntansi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Pengabdian kepada Masyarakat Nusantara JIFA (Journal of Islamic Finance and Accounting)
Zirman
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Pelatihan Penghitungan Harga Pokok Produksi (HPP) Dan Laba Usaha Pada Kelompok Wanita Tani Rofika, Rofika; Zirman; Yusralaini; Al Azhar L
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 4 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

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

Abstract

Kelompok Tani adalah kumpulan petani/ peternak/ pekebun yang dibentuk atas dasar kesamaan kepentingan, kesamaan kondisi lingkungan (sosial, ekonomi, sumber daya) dan keakraban untuk meningkatkan dan mengembangkan usaha anggota. Tujuan kegiatan pengabdian ini untuk memberikan pemahaman pentingnya perencanaan, pengelolaan keuangan, pembukuan, penghitungan HPP, dan laba bersih pada usaha kelompok tani. Kegiatan pengabdian dilakukan dalam bentuk pelatihan. Metode yang dilakukan adalah Ketua PKM menghubungi Penyuluh Pertanian dan Pembina Gapoktani. Kemudian Penyuluh Pertanian dan Pembina menghungi dan mengirim undangan kepada anggota kelompok tani untuk menghadiri pelatihan yang diberikan oleh Tim PKM Jurusan Akuntansi FEB Universitas Riau. Teknis pelaksanaan kegiatan pengabdian kepada masyarakat dengan cara memberikan materi penyuluhan kemudian diikuti dengan diskusi dan tanya jawab serta simulasi kasus yang dihadapi oleh angoota Kelompok wanita tani. Hasil pelaksanaan pengabdian menunjukkan bahwa anggota Kelompok Wanita Tani memperoleh pemahaman pentingnya penghitungan HPP dan laba usaha bagi kelangsungan usaha mereka.
What do we know about corporate governance, family ownership, and firm value? Lestari, Dinda; Zirman; Hariyani, Eka; Oktari, Vera
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 2 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i2.6811

Abstract

The purpose of this study was to obtain empirical evidence that the company's independent board of commissioners has a positive effect on firm value, to obtain empirical evidence that audit committees have a positive effect on firm value, to obtain empirical evidence that profitability has a positive effect on firm value, to obtain empirical evidence that family ownership strengthens good relations. Corporate governance on firm value and to obtain empirical evidence of family ownership strengthens the relationship between financial performance and firm value. Variable measurement in this study uses the dependent variable, independent variable, moderating variable, and control variable. The results of the study show that the board of commissioners and ROE have an effect on firm value. While the audit committee has no effect on firm value. And family ownership strengthens the relationship between ROE and audit committee on firm value, but cannot moderate the relationship between independent commissioners and firm value.
PENGARUH LEVERAGE, INTENSITAS PERSEDIAAN, DEWAN KOMISARIS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN PAJAK Christanti Inviolita; Zirman; Devi Safitri
JRMSI - Jurnal Riset Manajemen Sains Indonesia Vol. 13 No. 02 (2022): Jurnal Riset Manajemen Sains Indonesia
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JRMSI.013.2.06

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh leverage, intensitas persediaan, dewan komisaris, dan kepemilikan institusional terhadap manajemen pajak. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia selain sektor keuangan periode 2017 hingga 2019. Penelitian ini menggunakan teknik purposive sampling sebagai teknik pengambilan sampel dan diperoleh sampel sebanyak 252. Pengumpulan data dengan dokumentasi dari laporan keuangan serta laporan tahunan. Analisis data yang digunakan yaitu uji asumsi klasik, analisis deskriptif dan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa leverage, intensitas persediaan, dan kepemilikan institusional berpengaruh terhadap manajemen pajak, sedangkan dewan komisaris tidak berpengaruh terhadap manajemen pajak
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, INVENTORY INTENSITY DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK Tahany Nur Fadhilah; Zirman; Safitri, Devi
Jurnal Akuntansi Vol 18 No 2 (2024): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v18i2.5471

Abstract

This research empirically tests the influence of CSR, leverage, inventory intensity, and company size on tax aggressiveness. The secondary data is in the form of financial and sustainability reports of manufacturing companies listed on the IDX in 2019-2021. Samples were taken using a purposive sampling method with multiple linear regression analysis. The population of this study is 217 companies, with a sample of 78 companies studied for three years, so the total sample is 234. The results of this study reveal that tax aggressiveness on CSR has a negative influence, leverage has a positive impact, inventory intensity has a positive influence, and company size hasn’t impact on this.
Pengaruh Bonus, Pembiayaan Utang, Penghindaran Pajak dan Pertumbuhan Laba Terhadap Kualitas Laba Desi Andrianti; Novita Indrawati; Al Azhar L; Rofika; Zirman
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 3 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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

Abstract

This study aims to determine the effect of bonuses, debt financing, tax avoidance, dan profit growth on earnings quality in 2017-2021 companies (Study of Manufacturing Companies listed on the Indonesia Stock Exchange). This research uses quantitative research methods. Sources of data that researchers use is secondary data. The secondary data that the researcher uses are in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange which are obtained through the links www.idx.co.id and related websites other. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020, totaling 220 companies. The sampling technique used in this article is purposive sampling with a total of 65 companies with 5 years and a total of 325 company data. The analytical method used in this research is multiple regression analysis using IBM SPSS Statistics Ver.  27. Based on the results of the study, debt financing and tax avoidance have an effect on earnings quality, while bonuses and profit growth have no effect on earnings quality.
Co-Authors Al Azhar L Christanti Inviolita Desi Andrianti Devi Safitri Eka Hariyani Lestari, Dinda Novita Indrawati Oktari, Vera Rofika Rofika Rofika, Rofika Tahany Nur Fadhilah Yusralaini