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The Implementation of Good Corporate Governance to Develop Islamic Micro Insurance In Indonesia Irman Firmansyah
IQTISHADIA Vol 12, No 2 (2019): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v12i2.5508

This study is aimed to find the best model in order to create Good Corporate Governance (GCG) for Islamic micro insurance development. The research methodology employed in this study was Analytic Network Process (ANP) using quantitative and qualitative approaches. The informants of this consist of practitioners, academia, and researchers who have good understanding of the problem. The finding of this study shows that the priority to embody good corporate governance principle in order to develop Islamic micro insurance in Indonesia namely, responsibilities, followed by equality and fairness, independences, accountability and transparency. In addition, the priorities of strategies that can be implemented to optimize GCG implementation are training and education for human resources, followed by focus on internal control mechanism, and the third is good corporate governance implementation in each level. The finding of this study also contributed to the best model of good corporate governance model to enhance Islamic micro insurance in Indonesia.

THE IMPACT OF MACROECONOMIC ON NONPERFORMING LOAN: COMPARISON STUDY AT CONVENTIONAL AND ISLAMIC BANKING Dedi Kusmayadi; Irman Firmansyah; Jajang Badruzaman
IQTISHADIA Vol 10, No 2 (2017): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v10i2.2864

Rata-rata rasio NPF bank syariah lebih tinggi dibandingkan NPL bank konvensional. Hal ini menjadifenomena yang harus diteliti dan diindikasikan terdapatfaktor-faktor yang mempengaruhinya khususnyafaktor makroekonomi. Penelitian bertujuan untukmembandingkan faktor-faktor yang mempengaruhi nonperforming loan (NPL) pada perbankan konvensionaldan perbankan syariah. Beberapa variabel makroekonomiyang diduga mempengaruhi NPL/NPF adalah SBI/SBIS, BI rate, nilai tukar, inflasi, GDP dan variabelkontrol yaitu efisiensi. Periode penelitian dari Maret2010 sampai Desember 2016 dengan data triwulanan.Analisis menggunakan regresi linier berganda. Hasilpenelitian menunjukkan bahwa dari seluruh variabelmakroekonomi hanya SBIS, inflasi dan PDB yangberpengaruh negatif signifikan terhadap NPF banksyariah. Sedangkan hanya PDB yang berpengaruhterhadap NPL bank konvensional.Dengan demikian hanya bank syariah yang merasakandampak dari makroekonomi khususnya SBIS, inflasidan PDB sehingga hasil ini dapat menjadi dasar bagiBank Indonesia dan pemerintah dalam membuatkebijakan makroekonomi.

THE IMPACT OF MACROECONOMIC ON NONPERFORMING LOAN: COMPARISON STUDY AT CONVENTIONAL AND ISLAMIC BANKING Dedi Kusmayadi; Irman Firmansyah; Jajang Badruzaman
IQTISHADIA Vol 10, No 2 (2017): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v10i2.2864

Rata-rata rasio NPF bank syariah lebih tinggi dibandingkan NPL bank konvensional. Hal ini menjadifenomena yang harus diteliti dan diindikasikan terdapatfaktor-faktor yang mempengaruhinya khususnyafaktor makroekonomi. Penelitian bertujuan untukmembandingkan faktor-faktor yang mempengaruhi nonperforming loan (NPL) pada perbankan konvensionaldan perbankan syariah. Beberapa variabel makroekonomiyang diduga mempengaruhi NPL/NPF adalah SBI/SBIS, BI rate, nilai tukar, inflasi, GDP dan variabelkontrol yaitu efisiensi. Periode penelitian dari Maret2010 sampai Desember 2016 dengan data triwulanan.Analisis menggunakan regresi linier berganda. Hasilpenelitian menunjukkan bahwa dari seluruh variabelmakroekonomi hanya SBIS, inflasi dan PDB yangberpengaruh negatif signifikan terhadap NPF banksyariah. Sedangkan hanya PDB yang berpengaruhterhadap NPL bank konvensional.Dengan demikian hanya bank syariah yang merasakandampak dari makroekonomi khususnya SBIS, inflasidan PDB sehingga hasil ini dapat menjadi dasar bagiBank Indonesia dan pemerintah dalam membuatkebijakan makroekonomi.

The Implementation of Good Corporate Governance to Develop Islamic Micro Insurance In Indonesia Irman Firmansyah
IQTISHADIA Vol 12, No 2 (2019): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v12i2.5508

This study is aimed to find the best model in order to create Good Corporate Governance (GCG) for Islamic micro insurance development. The research methodology employed in this study was Analytic Network Process (ANP) using quantitative and qualitative approaches. The informants of this consist of practitioners, academia, and researchers who have good understanding of the problem. The finding of this study shows that the priority to embody good corporate governance principle in order to develop Islamic micro insurance in Indonesia namely, responsibilities, followed by equality and fairness, independences, accountability and transparency. In addition, the priorities of strategies that can be implemented to optimize GCG implementation are training and education for human resources, followed by focus on internal control mechanism, and the third is good corporate governance implementation in each level. The finding of this study also contributed to the best model of good corporate governance model to enhance Islamic micro insurance in Indonesia.

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

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

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

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.

FINANCIAL PERFORMANCE, ENVIRONMENTAL DISCLOSURE, AND FIRM VALUE: THE MODERATING ROLE OF ECONOMIC GROWTH IN ENERGY SECTOR COMPANIES IN INDONESIA Dedi Kusmayadi; Irman Firmansyah; Wildan Dwi Dermawan
Jurnal Ilmiah Ilmu Terapan Universitas Jambi Vol. 9 No. 2 (2025): Volume 9, Nomor 2, June 2025
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jiituj.v9i2.35741

This research aims to explore the financial performance of energy companies and environmental disclosure practices in increasing company value. In addition, to date, there has been no research that investigates the role of economic growth in the relationship between environmental disclosure and corporate performance on corporate value in energy companies, even though economic growth greatly influences business conditions. This is the urgency of this research. Therefore, this research fills the gap by including gross domestic product as an indicator of economic growth as a moderating variable. The method used is moderated regression analysis with the research sample, namely energy companies in Indonesia that made environmental disclosures from 2017 to 2022. The results found that financial performance (profitability, liquidity, activity and solvability) significantly influenced company value, but environmental disclosure was not successful. shows influence. In addition, the moderation analysis test found that GDP moderated the relationship between environmental disclosure and company value, but did not moderate the relationship between financial performance and company value. This model implies that there is a role for the macroeconomic situation that triggers management to disclose its environmental activities in supporting increasing company value in the energy sector.

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