M. Irfan Tarmizi - Academia.edu (original) (raw)

Papers by M. Irfan Tarmizi

Santhet : jurnal sejarah, pendidikan, dan humaniora, Aug 3, 2023

Vision becomes a form or picture of what the company will be like. Vision can also be said to be ... more Vision becomes a form or picture of what the company will be like. Vision can also be said to be the purpose of a company, so that the selection of vision can affect the form of business and the results that will be obtained from the business. "Vision" is likened to the image of a company to convey enduring values and enduring goals and in an effective manner. Vision is also a picture for a company to survive in its business competition. The purpose of this study is to critically analyze the vision and mission used by TVMu in surviving and carrying out its business activities using the perspective of Al-Maun theology. This research uses a qualitative approach. Data collection was conducted using documentation studies and indepth interviews. Interviews were conducted with 4 informants on TVMu. Data analysis using the perspective of Miles and Huberman using the perspective of Al-Maun theology. The results showed that in maintaining the vision as a da'wah TV based on amar maruf nahi munkar, the foremost, intelligent, enlightening and part of AUM does not mean that it never makes mistakes as a result of pragmatic orientation towards sponsors. The pressure of operating costs and profits is one of the reasons TVMu receives advertisements and programs that override the vision and mission of TVMu's initial establishment.

Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)

Penelitian ini bertujuan untuk mengetahui pengaruh self efficacy terhadap job performance guru pa... more Penelitian ini bertujuan untuk mengetahui pengaruh self efficacy terhadap job performance guru pada SMK Muhammadiyah Parung, untuk mengetahui pengaruh self efficacy terhadap job satisfaction pada SMK Muhammadiyah Parung, untuk mengetahui pengaruh job satisfaction terhadap job performance pada SMK Muhammadiyah Parung, untuk mengetahui pengaruh self efficacy dengan job performance dimediasi job satisfaction. Penelitian kuantitatif merupakan penelitian terstruktur dan mengkuantifikasikan data untuk dapat digeneralisasikan. Penyebaran kuesioner melalui google form kepada guru – guru SMK Muhammadiyah Parung. Populasi yang digunakan dalam penelitian ini berjumlah 30 orang Pada penelitian ini menggunakan jenis sampel jenuh dalam pengambilan sampel-nya, di mana semua bagian populasi anggota populasi digunakan menjadi sampelnya. Teknik analisis data menggunakan Structural Equation Model Partial Least Square dengan software SmartPLS. Hasil penelitian menunjukan Job satisfaction berpengaruh ...

Jurnal Akuntansi dan Keuangan, Nov 7, 2022

This study aims to analyze the determinants of risk factors for financial reporting fraud, which ... more This study aims to analyze the determinants of risk factors for financial reporting fraud, which are proxied based on financial targets, ineffective monitoring, director turnover, and auditor turnover moderated by corporate governance mechanisms. Sample selection using purposive sampling method. The total population in this study was 44. The sample of this study was 69 banking companies listed on the IDX in the 2019-2021 period. This study tested the hypothesis in multivariate analysis using logistic regression with Eviews-9. The results of this study found that the board of commissioners, independent commissioners, and institutional ownership were significantly unable to moderate the relationship between fraud diamond determinants and fraudulent financial reporting. Meanwhile, the audit committee was able to moderate the relationship between institutional ownership and fraudulent financial reporting.

Journal of accounting science, Jan 30, 2023

Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi

Keputusan etis adalah keputusan yang secara hukum dan moral dapat diterima oleh masyarakat luas. ... more Keputusan etis adalah keputusan yang secara hukum dan moral dapat diterima oleh masyarakat luas. Pentingnya keputusan etis yang efektif diambil dalam menyelesaikan masalah yang dialami agar keputusan yang diambil tidak melanggar norma yang berlaku dan dapat diterima oleh masyarakat luas. Konsultan harus dihadapkan pada dilema etika yang harus dilakukan oleh faktor individu, dimana mereka harus mengambil keputusan yang bertentangan dengan undang-undang perpajakan dan berurusan dengan klien untuk menjaga kelangsungan bisnis. Hal ini menyebabkan konsultan pajak mempertimbangkan keputusan etis untuk dilema. Tujuan penelitian ini adalah untuk mengetahui pengaruh idealisme, komitmen profesional, locus of control, dan preferensi risiko, terhadap pengambilan keputusan etis pada konsultan pajak di kantor konsultan pajak di Wilayah Jakarta Selatan. Penelitian ini menggunakan pendekatan kuantitatif, dimana dalam menentukan jumlah sampel digunakan teknik purposive sampling dan penelitian ini me...

Jurnal Teknologi & Manajemen, Mar 15, 2022

Sejak ditetapkan status pandemic Covid 19, banyak sektor ekonomi nasional maupun secara internsio... more Sejak ditetapkan status pandemic Covid 19, banyak sektor ekonomi nasional maupun secara internsional sangat berpengaruh. Efek yang terkena imbasnya salah satunya adalah para pelaku UMKM usaha mikro, kecil, dan menengah (UMKM). Pandemi ini menyebabkan turunnya sisi permintaan sebagai akibat turunnya konsumsi dan daya beli masyarakat. Agar sektor usaha UMKM tidak terpuruk, maka diperlukan strategi dalam menjual produk hasil UMKM tersebut. Langkah efektif yang dipergunakan dengan memanfaatkan digital marketing agar dapat meningkatkan kinerja penjualan terhadap produk UMKM tersebut. Pelaku UMKM perlu memperhatikan dan meningkatkan kualitas produk yang baik, agar para konsumen puas dan percaya terhadap produk tersebut. Kedua hal tersebut perlu dilakukan oleh pelaku UMKM dengan harapan agar terjadi pembelian ulang terhadap produk tersebut. Tujuan dilakukannya penelitian ini yaitu untuk mengetahui pengaruh digital marketing dan kualitas produk terhadap tingkat penjualan produk UMKM. Metode dengan menggunakan Teknik pencarian data menggunakan data primer dan menggunakan data skunder dengan cara kuesioner. Cara pengambilan sampel dengan metode convenience sampling yang dhitung dengan rumus Maholtra. Selanjutnya analisis data dilakukan secara kuantitatif dengan metode regresi linier berganda dengan menggunakan alat yaitu bantu SPSS. Hasil dari penelitian ini adalah Tidak ada pengaruh Cost (X1) terhadap tingkat penjualan UMKM (Y), tidak ada pengaruh Incentive program (X2) terhadap tingkat penjualan UMKM (Y), terdapat pengaruh Site design (X3) terhadap tingkat penjualan UMKM (Y), tidak ada pengaruh Interactive (X4) terhadap tingkat penjualan UMKM (Y), terdapat pengaruh Kualitas produk (X5) terhadap tingkat penjualan UMKM (Y) , Cost (X1), Incentive program (X2), Site design (X3), Interactive (X4), Kualitas produk (X5) secara simultan berpengaruh terhadap tingkat penjualan UMKM (Y). Kesimpulan dalam penelitian ini bahwa tidak semua variabel X berpengaruh terhadap Y.

Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi

This research aims to obtain empirical evidence regarding the effect of role overload, emotional ... more This research aims to obtain empirical evidence regarding the effect of role overload, emotional intelligence, and work-life balance on the performance of auditors with psychological well being as a moderating variable. The research method used is quantitative research. The population in this research were all auditors who worked at the Public Accounting Firm (KAP) in the South Jakarta Region with a total sample of 84 respondents. The sampling technique used is the convenience sampling method. The data source used is primary data. The data collection method used a survey method with a questionnaire. The data analysis method used is multiple linear regression analysis and moderated regression analysis (MRA). The results of this study indicate that role overload does not have a significant effect on auditor performance, while emotional intelligence, work-life balance and psychological well being have a positive and significant effect on auditor performance. The analysis of moderating ...

Jurnal Akuntansi dan Keuangan Indonesia

Sharia Supervisory Board Reports (SSBRs) have an interest in convincing the public that entities ... more Sharia Supervisory Board Reports (SSBRs) have an interest in convincing the public that entities supervised by a Sharia Supervisory Board (SSB) are sharia-compliant and reflective of Good Corporate Governance (GCG) practices. Failure in public convincing will be detrimental to Islamic banks’ reputation as well as the SSB’s image and credibility. This study aimed to critically assess how the SSB produces reports as texts to persuade the public using Critical Discourse Analysis (CDA). We analyzed four SSBRs from two Islamic Commercial Banks (ICBs) and two Islamic Business Units (IBUs) owned by other ICBs as well as interviews for data triangulation. We employed three of Halliday’s CDA structures for data analysis: text as microstructure as well as the context of situation and the context of culture as macrostructure. The results are as follows. First, microstructure analysis on SSB members’ performance and personality shows that language practices used to build their character and pos...

Pada dunia akademik, penelitian merupakan salah satu tahapan dalam menghasilkan suatu karya ilmia... more Pada dunia akademik, penelitian merupakan salah satu tahapan dalam menghasilkan suatu karya ilmiah. Para mahasiswa, khususnya semester akhir yang diwajibkan membuat karya ilmiah sebagai tugas akhir, sering kali kebingungan dan mengalami kendala-kendala dalam prosesnya. Menjawab atas kendala-kendala yang sering dihadapi mahasiswa atau peneliti dalam mengawali proses penelitian, buku Metodologi Penelitian Ekonomi dan Sosial: Teori, Konsep, dan Rencana Proposal hadir dengan segala kelengkapannya. Buku ini tidak hanya mengupas tentang langkah-langkah penelitian saja. Dengan membaca buku ini, mahasiswa atau peneliti dapat mempelajari secara runtut mengenai penelitian dari proses berpikir hingga pembuatan proposal penelitian. Berbagai konsep tentang penelitian juga dibahas dalam buku ini, seperti penelitian kuantitatif, penelitian kualitatif, dan penelitian campuran. Ketiga jenis penelitian tersebut dikupas tuntas dalam buku ini, dari perbedaan, persamaan, hingga analisis data ketiganya. Bukan hanya itu saja, buku ini juga dilengkapi dengan contoh-contoh yang diambil dari penelitian riil. Buku ini sangat membantu bagi para mahasiswa atau peneliti yang masih kebingungan dengan proses pembuatan proposal karena dalam buku Metodologi Penelitian Ekonomi dan Sosial: Teori, Konsep, dan Rencana Proposal telah dibahas secara mendalam tentang langkah-langkah dan unsur-unsur pembuatan proposal. Kajian literatur, hipotesis, metode pengumpulan data, variabel, pengukuran validitas dan reliabilitas, serta analisis data yang ada dalam proposal dibahas secara jelas dalam buku ini

The purpose of the study is to examine the effect of earnings management and tax planning with a... more The purpose of the study is to examine the effect of earnings management and tax planning with accounting conservatism as an intervening variable for income tax dispute. The statistical method which is used to test the hypothesis of this study is path analysis. Sampling is done by using purposive random sampling, where sample included in the study had to meet certain criteria, after the selection that based on estabilished criteria, then the final sample of 10 companies obtained. The path analysis test results are earnings management and tax planning variable influence to tax dispute, while earnings management and tax planning variable throught accounting conservatism don’t influence to tax dispute and earnings management and tax planning variable jointly affect tax dispute through conservatism accounting. All of these studies also support the theory of motivation.

Academy of Accounting and Financial Studies Journal, 2021

This research aimed to reconstruct main components (educational objectives, educators and student... more This research aimed to reconstruct main components (educational objectives, educators and students, educational curriculum, educational methods, and educational contexts) of the AE (Accounting Education) system in MHEIs (Muhamadiyah Higher Education) based on the framework of KHAD's (K.H. Ahmad Dahlan) educational thinking construction. Design/methodology/approach: This research chose a qualitative approach in order to explore and see reality and problems of AE in MHEIs as a whole and deep. The new theory referred to in this research is the critical theory of "Awareness to Act" by KHAD. KHAD's theory of "Awareness to Act" was used to analyze the data through three steps, namely (1) reality description analysis; (2) critical awareness reflexivity analysis; and (3) contextual-textual-contextual action analysis. Findings: The implementation has not been clearly illustrated, both in the curriculum structure and content. Social awareness education inherited from KHAD's thought and practice has not been widely touched by actors involved in AE at MHEIs. Islamic studies in the accounting discipline are still rarely done by most of the accounting educators in the AE environment at MHEIs. More efforts are needed to promote Islamic studies so as to create accounting concepts or theories that have Islamic spirit for realizing progressive Islamic accounting education. Generally, AE in MHEIs as part of Indonesia's AE can affect and complete each other. This will lead to successful and developing Indonesia's AE in accordance with Indonesian culture.

This research examines the effect of deffered tax expense and profitability on earning management... more This research examines the effect of deffered tax expense and profitability on earning management with discretionary accruals as interverning variable. The purpose of this study was to determine the effect of deffered tax expense and discretionary accruals on earning management proxied by return on assets with deffered tax expense proxied by discretionary accruals as variable that mediated the connection between deffered tax expense with earning management. The population in this research are all chemical manufacturing companies listed in Indonesia stock exchange during the period 2009-2013 using sampling methods that non-probability: purposive sampling. Based on predetermined criteria, there are 14 companies during years 2009 – 2013 were used as a sample with 70 observations during the time of observation. The results show that: (1) deffered tax expense does not affect the discretionary accruals;(2) deffered tax expense doesn’t have significant positive effect on earning managemen...

Since Indonesia as a pilot project emission reductions, known as Reduction Emissions from Defores... more Since Indonesia as a pilot project emission reductions, known as Reduction Emissions from Deforestation and Degradation (REDD+), it is frequent forest fires, and even have increased. Allegedly, there are problems in the governance of incentives and accountability in the REDD+ program, so it is not working as it should, to the alleged interests that play behind the problem. Therefore, this study aimed to uncover the interests behind the incentives and accountability in the REDD + program. This research method using critical discourse analysis, consisting of text analysis, discourse practice, and sociocultural practice. In the analysis of the text, the text is analyzed by looking at the vocabulary and syntax. Part discourse practice linking production and consumption of text, where the text output is obtained from the interview to the REDD+ actors, especially from government agencies and employers. While the text of consumption, the researchers tried to interpret, respond, and discuss the REDD+ program. The last part of socio-cultural practices that connect outside the context of the text by linking text and discourse practices that occur in the community. The findings of this study found that an interest of NGOs and businessmen in the distribution of REDD+ incentives, as well as the accountability of the government and NGOs is not in accordance with what is expected. The contribution of this study provide advice to the government to: (1) improve the related system of incentives and accountability;