Papers by Irman Firmansyah
Amwaluna, Aug 15, 2023
This study offers an empirical analysis of the factors that influence the customer attitudes towa... more This study offers an empirical analysis of the factors that influence the customer attitudes towards the adoption of Financial Technology services within the Micro, Small, and Medium Enterprises (MSMEs) sector. Using Survey method, a total of 240 respondents from MSMEs were included in the sample for this study. These respondents were selected from 16 different areas located in five typical provinces in
International Journal of Evaluation and Research in Education, Mar 31, 2024
This study scientometrically mapped the investigative trends in English for accounting (EA) resea... more This study scientometrically mapped the investigative trends in English for accounting (EA) research articles. The corpus was 181 research articles in EA from 1981 to 2021. They were retrieved from metadata dimensions of various leading journals and analyzed with automated bibliometric analysis. The findings revealed that the investigative themes in EA remain burgeoning for 41 years. The accounting history journal indicated the greatest impact on EA research. The analyzed journals reported a large impact correlating to their development. The most productive author in the EA research was Jones. The typical words frequently emerging in the analyzed research articles were accounting, research, and English. The investigative and developing topics related to EA were relatively dynamic. This study suggests that the scientometric investigative perspective offers a systematic, diachronic, and quantitative outline of English for accounting research by considering its meta-disciplinary knowledge and evolving trends over the years.
Review on Islamic Accounting
This study aims to investigate several factors that influence stock returns on banks listed on th... more This study aims to investigate several factors that influence stock returns on banks listed on the Indonesia Stock Exchange, including profitability, leverage, and Non-Performing Loans. Profitability is measured by net profit margin, leverage is measured by debt to equity ratio, and non-performing loans are a proxy of the amount of bad credit. The method used in this study is a quantitative method with research data obtained from 2014 to 2017. The analysis uses panel data regression analysis. The results showed that Net Profit Margin had no significant effect on Stock Returns, while leverage and Non-Performing Loans had a significant effect on Stock Returns.
Islamic Economics Methodology
The Islamic banking industry is one of the important factors in economic development so it must h... more The Islamic banking industry is one of the important factors in economic development so it must have competitiveness to be able to win the competition. Therefore, to have strong competitiveness, the efficiency level of Islamic banks must continue to be optimized. This study aims to determine the efficiency level of Islamic banks and find the factors that influence it by considering internal and external factors. The results showed that only 14.42% of Islamic banks had experienced optimal efficiency even though this study found that efficiency had a positive effect on increasing competitiveness. Important variables that can improve efficiency are age and liquidity. Besides, the board of commissioners also provides its role in managing the level of liquidity to achieve optimal efficiency, but does not play a good role in long-standing banks. In contrast to the sharia supervisory board that has succeeded in carrying out its functions in banks that have long existed to improve efficienc...
Review on Islamic Accounting
This study aims to examine the variables of the board of directors and the sharia committee in re... more This study aims to examine the variables of the board of directors and the sharia committee in relation to the variables that affect the financial performance of sharia insurance companies in Indonesia. This research is important because the Islamic finance industry must be run in accordance with the principles of Islamic sharia so that the business that is run is not entirely business. This research was conducted at Islamic insurance companies and insurance companies that run sharia business units in the period 2011 to 2017. The research method used moderated regression analysis. The variable used to measure financial performance is a surplus on contribution (SoC) while the independent variable is a debt to equity ratio, size, and age. The results showed that size has a positive effect on financial performance, age has a negative effect on financial performance, and leverage has no effect on financial performance. Whereas the board of directors strengthens the relationship between ...
Review on Islamic Accounting
This study aims to determine the level of efficiency in companies listed on the Jakarta Islamic I... more This study aims to determine the level of efficiency in companies listed on the Jakarta Islamic Index today and find strategies that can be used to achieve optimal levels of efficiency through the use of digital. Analysis using DEA Super Efficiency and Interpretative Structural Modeling. The results show that companies that are consistent on JII have a greater efficiency score than companies that are not consistent, thus showing the importance of a company having an optimal level of efficiency in order to be consistently listed on JII. Based on the sample used, the average performance PT Indofood Sukses Makmur is better than other companies that are ranked in the top 5 for three consecutive years with an efficiency score of 1. In addition, efficiency results that can be said to be very good do not guarantee the company's constant conditions in terms of production of inputs and outputs in the form of RTS expected by the company. The average company experiences conditions that ten...
International Journal of Energy Economics and Policy, Jan 22, 2023
This study aims to provide a general description of the role of accountants on sustainable develo... more This study aims to provide a general description of the role of accountants on sustainable development goals achievement. A qualitativequantitative research method was used in the analytic network process. The results showed that the role of accountants in achieving the sustainable development goals is divided into three dimensions. The first is the role of the accounting professional organization in providing input to the government about SDGs. The second role of professional accountants is that an accountant must provide SDGs elemental messages in providing recommendations on financial statements. The third role is as an educator; an accountant compiles an education curriculum that adapts to the goals of the SDGs.
Jurnal Reviu Akuntansi dan Keuangan
This study aims to map zakat accounting research on the dimensions.ai database. A bibliometric ap... more This study aims to map zakat accounting research on the dimensions.ai database. A bibliometric approach is used to answer this goal so that it can describe the development of science through mapping research publications. Research data was collected from 1994 to 2022 with the keyword 'zakat accounting'. For this purpose, the author uses the R-Studio device. The results found that the collection of articles consisted of 210 documents. It was found that the most relevant journal was Jurnal Ekonomi Syariah Teori dan Terapan. While the journals that have the greatest impact are the International Journal of Islamic Middle Eastern Finance and Management and the Journal of Islamic Accounting and Business Research. Meanwhile, the most relevant and productive writers are Kudhori and Nurhayati. While the writer who has the biggest impact is Zaid. The latest topics in zakat accounting articles are shodaqoh, accountability, research, quality, and development. Meanwhile, 'sodaqoh'...
International Journal of Energy Economics and Policy
Energy potential and demand in Indonesia continues to grow, especially for coal power generation ... more Energy potential and demand in Indonesia continues to grow, especially for coal power generation needs. Likewise, energy needs derived from gas and oil for industrial, household, and transportation needs, even during the COVID-19 pandemic. Therefore, energy companies must have good performance to meet these needs. This study aims to determine the performance of energy companies, especially in gas & oil companies and coal companies, and the factors that influence them. The study was conducted in the last 3 years, namely 2018 to 2020 where there was a transition between before and during the pandemic. The study results found that there was a significant decrease between performance before the pandemic and during the pandemic. The decline was felt mainly by gas and oil companies. In addition, company size and liquidity are the most important factors to maintain the performance of energy companies. This is because the need for working capital to run an energy company is very large so th...
International Journal of Islamic Business and Economics (IJIBEC)
The purpose of this study is to analysis the level of efficiency of Islamic banks through the rat... more The purpose of this study is to analysis the level of efficiency of Islamic banks through the ratio used as a measure of operational efficiency that is the operational expense tooperational revenue, knowing the level of bank performance of the assessment in accordance with the principles of islamic bank is maqashidsharia index, and know the cluster quadrant of each syariah bank through a combination of efficiency assessment and performance of maqashidsharia. All research data is taken from the financial statements of Islamic banks in Indonesia through their respective websites. The research period is the year 2012 until 2016. The results showed that banks that are in the highest efficiency quadrant and high performance of sharia maqashidis Panin Bank of sharia. The results of this study indicate that PaninSyariah bank has successfully used operational costs to obtain high operating income, and has also succeeded in achieving good performance of sharia maqashidcompared with other Isl...
Jurnal Ilmiah Akuntansi dan Bisnis, May 1, 2019
This study aims to provide a general description of the role of accountants on sustainable develo... more This study aims to provide a general description of the role of accountants on sustainable development goals achievement. A qualitative-quantitative research method was used in the analytic network process. The results showed that the role of accountants in achieving the sustainable development goals is divided into three dimensions. The first is the role of the accounting professional organization in providing input to the government about SDGs. The second role of professional accountants is that an accountant must provide SDGs elemental messages in providing recommendations on financial statements. The third role is as an educator; an accountant compiles an education curriculum that adapts to the goals of the SDGs.
Jurnal Ilmiah ESAI, 2014
This research aims to detect Islamic social disclosure in Islamic bank in Indonesia that measures... more This research aims to detect Islamic social disclosure in Islamic bank in Indonesia that measuresed with Islamic Social Reporting (ISR) Index. This research is done in two biggest Islamic banks in Indonesia that are Bank Muamalat Indonesia and Bank Syariah Mandiri for look comparison Islamic social disclosure. Analyzer applied in this research is content analysis. The result shows that Islamic social disclosure in Bank Syariah Mandiri is higger than Bank Muamalat Indonesia. But either Bank Muamalat Indonesia or Bank Syariah Mandiri not yet show result perfect disclosure measuresed from Islamic social reporting.
AFEBI Accounting Review, 2018
This study aims to solve the problems that occur in the culinary business in Tasikmalaya which is... more This study aims to solve the problems that occur in the culinary business in Tasikmalaya which is currently easy to go out of business. Therefore it is necessary to find a useful model to solve the problem through testing the ability to prepare financial statements and managerial ability in improving the performance of SMEs/MSMEs, especially on culinary business in Tasikmalaya. Through the research will be known the influence of the ability to prepare financial statements and managerial ability on performance, so that in the short term management will know how the benefits obtained if culinary entrepreneurs are ability to prepare financial statements well and improve managerial ability. The method used is through survey and analyzed using regression model through multiple regression analysis with the help of Smart PLS. The results showed that the ability to prepare financial statements has a positive effect on the performance of culinary business in Tasikmalaya City, managerial abil...
Tujuan dan target khusus kegiatan pengabdian pada masyarakat khususnya ibu-ibu diperuntukkan kepa... more Tujuan dan target khusus kegiatan pengabdian pada masyarakat khususnya ibu-ibu diperuntukkan kepada kelompok calon wirausaha baru penghasil salak Cineam . Kegiatan ITGbM ini adalah meningkatkan pengetahuan masyarakat penghasil salak Cineam  dalam diversivikasi produk olahan dari salak dengan cara melakukan pelatihan pembuatan beberapa bentuk atau jenis makanan olahan salak Cineam  di pengrajin salak di desa Cineam  dan desa Rajadatu kecamatan Cineam  kabupaten Tasikmalaya. Permasalahan yang diangkat adalah kurangnya pengetahuan yang dimiliki oleh masyarakat penghasil salak Cineam  dalam melakukan produk turunan berbahan dasar salak Cineam , sehingga sering terjadi kelebihan stok yang menumpuk dan menjadi sampah, hal tersebut menjadi kerugian bagi petani salak Cineam . Dari permasalahan tersebut, maka diperlukan pelatihan dan penyuluhan dalam membuat diversifikasi produk olahan berbahan dasar salak Cineam . Hasil dari pelatihan diversifikasi produk olahan salak Cineam , yaitu antusia...
International Journal of Zakat, 2017
Zakat institutions are aimed to contribute to poverty alleviation in a country. In order to ensur... more Zakat institutions are aimed to contribute to poverty alleviation in a country. In order to ensure that the Zakat institutions can perform well, it is urgently needed to have professional good governance. This research is aimed to find the best strategies to improve the management quality of the Zakat institutions in Indonesia. The research method used in this study comprises both qualitative and quantitative approach using Analytic Network Process. The research results show that to enhance the quality of good governance in Zakat institutions, following are the key elements. The top three main priorities in transparency principles are financial report standardization, followed by Zakat distributions transparency, and the knowledge about decision making. The top three main priorities in responsibilities principles are working compliance with SOPs, followed by prudential principles, and Shari'ah compliance. The top three main priorities in accountability principles are the effecti...
Jurnal Ilmiah Akuntansi dan Bisnis, 2019
Penelitian ini bertujuan untuk memberikan gambaran secara umum mengenai peran akuntan terhadap im... more Penelitian ini bertujuan untuk memberikan gambaran secara umum mengenai peran akuntan terhadap implementasi sustainable development goals. Metode penelitian menggunakan metode analytic network process. Hasil penelitian menunjukkan bahwa peran akuntan dalam implementasi Sustainable Development Goals yang terbagi ke dalam tiga aspek, yaitu peran organisasi profesi akuntansi yaitu harus memberikan masukan kepada pemerintah tentang SDGs. Sedangkan peran kedua yaitu akuntan profesional adalah bahwa seorang akuntan harus memberikan pesan-pesan unsur SDGs dalam memberikan rekomendasi atas laporan keuangan. Adapun peran ketiga yaitu akuntan pendidik adalah akuntan pendidik harus menyusun kurikulum Pendidikan yang menyesuaikan dengan tujuan SDGs.
This study aims to investigate articles with the theme of accounting and covid-19 published durin... more This study aims to investigate articles with the theme of accounting and covid-19 published during the pandemic and indexed by Dimension (https://dimension.ai) with a focus on an analysis of journals, articles, and keywords. The articles analyzed were as many as 150 documents using bibliometric analysis with the help of R Biblioshiny software. The results showed that from several journals that published articles on the theme of accounting and covid-19, the themes discussed were not only focused on accounting but themes extended to other themes such as environment, science, energy, and health. The journal that publishes this theme the most frequently is the Journal of Accounting and Organizational Change, with the most searched keyword being \u27covid-19\u27 followed by \u27accounting\u27. The affiliates that often conduct research are the University of Florence followed by Shanghai University and Kanazawa Medical University. Besides, the country with the most articles cited is Switz...
Library Philosophy and Practice, 2021
This study aims to investigate articles with the theme of accounting and covid-19 published durin... more This study aims to investigate articles with the theme of accounting and covid-19 published during the pandemic and indexed by Dimension (https://dimension.ai) with a focus on an analysis of journals, articles, and keywords. The articles analyzed were as many as 150 documents using bibliometric analysis with the help of R Biblioshiny software. The results showed that from several journals that published articles on the theme of accounting and covid-19, the themes discussed were not only focused on accounting but themes extended to other themes such as environment, science, energy, and health. The journal that publishes this theme the most frequently is the Journal of Accounting and Organizational Change, with the most searched keyword being 'covid-19' followed by 'accounting'. The affiliates that often conduct research are the
1st International Conference on Islamic Economics, Business, and Philanthropy, 2017
The emergence of IMFIs (Islamic Microfinance Institution) in Indonesia is an answer to Islamic Ba... more The emergence of IMFIs (Islamic Microfinance Institution) in Indonesia is an answer to Islamic Banks development that shows middle-top class orientation. In fact, IMFIs have evolved as alternative solution for Indonesian economic relief, especially as partners for small businesses in capital provision. Despite rapid growth, IMFIs still face many obstacles in their development. Those obstacles come from both internal and external factors. This study aims to identify causes and dominant inhibitors for the development of IMFIs in Indonesia by using SWOT (Strengths-Weaknesses-Opportunities-Threats) analysis as well as IFAS-EFAS (Internal Factor Analysis Summary-External Factor Analysis Summary) matrix approaches. Data analysis will be followed by proposed recommendations. According to IFE (Internal Factor Evaluation) result, the primary strength of IMFIs is their segmentation on Micro, Small and Medium Enterprises (MSMEs) and followed by local society high initiative. Meanwhile, highest rank for weakness of IMFIs is human resources' and entrepreneurship training cost and followed by legal registration cost. On the other side, EFE (External Factor Evaluation) analysis result indicate that highest opportunity for IMFIs is flexibility on economic sector with society's high willingness to conduct sharia-based transaction as the second place. Meanwhile, the highest rank of threat is high competition among IMFIs, while weak regulations and legality for the IMFIs become their second-ranked threat. Mutual commitment between the stakeholders such as the regulators, academicians, and practitioners is needed to encourage development of IMFIs as part of Islamic financial industry.
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Papers by Irman Firmansyah