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<![CDATA[STUDI LITERATUR REVIEW UNTUK PENERAPAN GOOD CORPORATE GOVERNANCE BAGI PENGEMBANGAN ASURANSI MIKRO SYARIAH ]]>
<![CDATA[Irman Firmansyah]]>;
<![CDATA[Abrista Devi]]>
<![CDATA[ JURNAL AKUNTANSI Volume 13, Nomor 1, Januari-Juni 2018 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi ]]>
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<![CDATA[Perkembangan asuransi mikro syariah di Indonesia cukup pesat dan ditandai dengan banyaknya perusahaan asuransi yang memiliki produk asuransi mikro syariah. Dukungan dari Pemerintah pun terus dilakukan melalui lembaga pengawas keuangan yaitu Otoritas Jasa Keuangan dengan mengeluarkan peraturan-peraturan mengenai asuransi mikro. Oleh karena itu penting untuk dibuat suatu formula khusus dalam rangka menjalankan tata kelola yang baik bagi asuransi mikro syariah. Studi ini bertujuan untuk menjelaskan implementasi tata kelola yang baik bagi asuransi mikro syariah. Penelitian dilakukan melalui studi literatur dengan mengumpulkan jurnal-jurnal dan buku-buku literature terkait dengan pelaksanaan tata kelola. Hasil kajian menunjukkan bahwa tata kelola yang baik bagi asuransi mikro syariah dapat didasarkan pada OECD dan peraturan Otoritas Jasa Keuangan POJK Nomor 73/POJK.05/2016 yaitu pronsip transparansi, akuntabilitas, tanggungjawab, Independensi dan Kesetaraan/Keadilan.]]>
<![CDATA[Peran Akuntan terhadap Implementasi Sustainable Development Goals: Perspektif Akademisi ]]>
<![CDATA[Irman Firmansyah]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 2 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2019.v14.i02.p09
<![CDATA[ABSTRACT 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. Keywords: Accountants; sustainable development goals; academics]]>
<![CDATA[DETERMINANT OF NON PERFORMING LOAN: THE CASE OF ISLAMIC BANK IN INDONESIA ]]>
<![CDATA[Irman Firmansyah]]>
<![CDATA[ Buletin Ekonomi Moneter dan Perbankan Vol 17 No 2 (2014) ]]>
Publisher : <![CDATA[Bank Indonesia ]]>
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DOI: 10.21098/bemp.v17i2.51
<![CDATA[This paper analyzes the non-performing loan and its determinant. Using the monthly data of Islamic banks during 2010-2012, this paper found that size and efficiency of the banks do not affect the non-performing loan. On the other hand, GDP and inflation negatively affect the non-performing loan, while the liquidity of the bank positively affects the non-performing loan. The liquidity of also does not mediate the relationship between the size of the bank, their efficiency, the GDP and the inflation to the non-performing loan.]]>
<![CDATA[Efficiency and Performance of Islamic Bank: Quadrant Analysis Approach ]]>
<![CDATA[Irman Firmansyah]]>
<![CDATA[ International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 2 NO. 1 JUNE 2018 ]]>
Publisher : <![CDATA[Faculty of Islamic Economics and Business of UIN K.H. Abdurrahman Wahid Pekalongan ]]>
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DOI: 10.28918/ijibec.v2i1.1251
<![CDATA[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 Islamic banks in Indonesia.]]>
<![CDATA[Efficiency Determinant Analysis in Islamic Bank in Indonesia ]]>
<![CDATA[Abrista Devi]]>;
<![CDATA[Irman Firmansyah]]>
<![CDATA[ Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 11, No 2 (2020): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah ]]>
Publisher : <![CDATA[IAIN Salatiga ]]>
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DOI: 10.18326/muqtasid.v11i2.104-116
<![CDATA[This study is aimed to discover efficiency determinant factors of Islamic banks in Indonesia to maintain financial system stability. Financial data of 11 Islamic Banks in Indonesia was obtained from 2010-2019. Purposive sampling method is employed to determine the obtained-sample with the availability of financial statements as criteria. There are two analysis data methods, firstly, Data Envelopment Analysis (DEA) is employed to calculate the efficiency score and analyze the efficiency condition of Islamic banks, and secondly multiple regression analysis which is employed to identify the determinant factors of efficiency. Based on the research model used, this study found that only the CAR and size variables were able to significantly increase the efficiency of Islamic banks. Likewise, macroeconomic variables have not been able to have any impact on the level of efficiency. Policy recommendations are also provided in the end of the discussion chapter.]]>
<![CDATA[STRATEGI PENGEMBANGAN LEMBAGA KEUANGAN MIKRO SYARIAH DI INDONESIA: PENDEKATAN MATRIKS IFAS EFAS ]]>
<![CDATA[Aam S Rusydiana]]>;
<![CDATA[Irman Firmansyah]]>
<![CDATA[ Ekonomi Islam Vol. 9 No. 1 (2018): Jurnal Ekonomi Islam (MEI) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Prof Dr Hamka ]]>
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<![CDATA[LKMS is a financial institution that is oriented towards improving the welfare of members and society. Despite growing rapidly, LKMS is still experiencing many obstacles in its development. There are still many problems faced by this institution both from the internal and external side. This study attempts to identify the causes and factors that are dominantly an obstacle to the development of LKMS in Indonesia, using IFAS EFAS Matrix and SWOT approaches, along with the solutions offered. Based on the IFE analysis that the highest rating of the power of small and medium enterprises (MSMEs) is followed by high local initiative. While the weakness rating is the cost of human resource training and entrepreneurship training followed by the cost of licensing. The results of EFE analysis that the highest ranking of the opportunities that are financed sector is very flexible followed by the public interest factor toward sharia transaction is getting bigger. While the highest ranking of threats is competition followed by weak regulation and legality LKMS. It is expected that there will be a joint commitment from various parties either from policymakers or academics and practitioners in supporting and encouraging the development effort of sharia finance industry, especially in this case LKMS.]]>
<![CDATA[DETERMINANTS OF SHARIA INSURANCE COMPANY PROFITABILITY ]]>
<![CDATA[Maman Suherman]]>;
<![CDATA[Irman Firmansyah]]>;
<![CDATA[Medina Almunawwaroh]]>
<![CDATA[ AFEBI Accounting Review Vol 4, No 1 (2019) ]]>
Publisher : <![CDATA[Asosiasi Fakultas Ekonomi dan Bisnis Indonesia ]]>
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DOI: 10.47312/aar.v4i01.222
<![CDATA[The growth of sharia insurance in Indonesia continues to occur. This is a sign that the people in Indonesia have good risk management because the company's growth is supported by the increase in customers in sharia insurance companies. This condition must be supported again by the conditions in which the company has a good performance, so the company must find a way to continue to improve its performance. This study is aimed to determine the effect of leverage, firm size, and company age on the financial performance of sharia companies. The method used is through quantitative research using multiple regression. The method of data collection uses a purposive sampling technique carried out to all populations, namely all Islamic insurance companies in Indonesia from 2012 to 2018. The results of the study show that leverage and age of the company do not succeed in influencing financial performance, while firm size has a positive effect on financial performance. Therefore it is important for companies to continue to increase their assets, especially in collecting funds from the public as the company's ingredients in managing their finances to improve their financial performance.Keywords: Age, Financial Performance, Leverage, Size]]>
<![CDATA[PERFORMANCE IMPROVEMENT MODEL FOR CULINARY BUSINESS IN TASIKMALAYA ]]>
<![CDATA[Irman Firmansyah]]>;
<![CDATA[Nisa Noor Wahid]]>;
<![CDATA[Adil Ridlo Fadillah]]>
<![CDATA[ AFEBI Accounting Review Vol 3, No 1 (2018) ]]>
Publisher : <![CDATA[Asosiasi Fakultas Ekonomi dan Bisnis Indonesia ]]>
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DOI: 10.47312/aar.v3i01.139
<![CDATA[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 ability does not affect the performance of culinary business in Tasikmalaya City. Thus culinary business owners need the ability to prepare financial statements so that entrepreneurs are able to analyze the condition of their business through information generated from the financial statements.Keywords: ability to prepare financial statements, managerial ability, performance]]>
<![CDATA[Assessing Moderating Effects of Board of Directors and Sharia Committee in Improving Performance of Islamic Insurance Company ]]>
<![CDATA[Dedi Kusmayadi]]>;
<![CDATA[Irman Firmansyah]]>
<![CDATA[ Review on Islamic Accounting Vol. 1 No. 1 (2021): Review of Islamic Accounting ]]>
Publisher : <![CDATA[SMART Insight ]]>
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DOI: 10.58968/ria.v1i1.101
<![CDATA[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 leverage and financial performance and weakens the relationship between size and financial performance, and sharia committee weakens the relationship between size and financial performance and strengthens the relationship between age and financial performance.]]>
<![CDATA[The Impact of Profitability, Leverage and Non-Performing Loan on Banking Stock Return ]]>
<![CDATA[Irman Firmansyah]]>
<![CDATA[ Review on Islamic Accounting Vol. 2 No. 1 (2022): Review on Islamic Accounting ]]>
Publisher : <![CDATA[SMART Insight ]]>
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DOI: 10.58968/ria.v2i1.102
<![CDATA[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.]]>
