Irman Firmansyah
Siliwangi University

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The Implementation Strategies of Good Corporate Governance for Zakat Institutions in Indonesia Irman Firmansyah; Abrista Devi
International Journal of Zakat Vol 2 No 2 (2017)
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (653.187 KB) | DOI: 10.37706/ijaz.v2i2.27

Abstract

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 effectiveness of internal control, followed by performance measurement, and competencies compliance with job descriptions. The top three main priorities in fairness principles are giving priority to the common interest, followed by equal treatment for all stakeholders, and prudential principles in asset management. To achieve all these priorities, the main strategy which should be prioritized is independent human management system, followed by having Shari’ah board and audit committee and the computerized Zakat system. Keywords: Zakat institutions, Good Governance, Analytic Network Process JEL Classification: L31, G34
Sketching the investigative trends of research articles on the deployment of English for accounting: a scientometric study Irman Firmansyah; Fuad Abdullah
International Journal of Evaluation and Research in Education (IJERE) Vol 13, No 2: April 2024
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijere.v13i2.24612

Abstract

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.
Sentiment Analysis of Microtakaful Industry: Comparison between Indonesia and Malaysia Aam Slamet Rusydiana; Irman Firmansyah; Lina Marlina
International Journal of Nusantara Islam Vol 6, No 1 (2018): International Journal of Nusantara Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijni.v6i1.3004

Abstract

It is important to do research on public sentiment towards microtakaful presence in a country in order to know public response to its existence. This study aimed to determine public sentiment towards microtakaful in Indonesia and in Malaysia. Data were collected from 40 articles, journals and other writings. Data were analyzed using the software Semantria as an analytical tool in the form of text. The results showed that the assessment of existence of microtakaful in Indonesia amounted to 52% of the community showed positive sentiment, 28% indicate negative sentiment and 20% indicates a neutral sentiment. While in Malaysia that 62% showed positive sentiment, 23% negative sentiment and 15% neutral sentiment.