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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN ETIKONOMI Jurnal Keuangan dan Perbankan International Journal of Nusantara Islam Jurnal Akuntansi dan Perpajakan Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal Riset Akuntansi dan Keuangan Jurnal Ekonomi Islam AFEBI Accounting Review Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Jurnal Akuntansi Shirkah: Journal of Economics and Business International Journal of Islamic Business and Economics (IJIBEC) Journal of Islamic Monetary Economics and Finance JURNAL AKUNTANSI Jurnal Pasca Dharma Pengabdian Masyarakat Jurnal Magister Akuntansi Trisakti Review on Islamic Accounting Jurnal Ekonomi Islam Islamic Economics Methodology Jurnal Ilmiah ESAI
Irman Firmansyah
Universitas Siliwangi
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Library & Information Science Social Sciences

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Journal : AFEBI Accounting Review

 1 
DETERMINANTS OF SHARIA INSURANCE COMPANY PROFITABILITY Maman Suherman; Irman Firmansyah; Medina Almunawwaroh
AFEBI Accounting Review Vol 4, No 1 (2019)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.484 KB) | DOI: 10.47312/aar.v4i01.222

Abstract

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
PERFORMANCE IMPROVEMENT MODEL FOR CULINARY BUSINESS IN TASIKMALAYA Irman Firmansyah; Nisa Noor Wahid; Adil Ridlo Fadillah
AFEBI Accounting Review Vol 3, No 1 (2018)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.483 KB) | DOI: 10.47312/aar.v3i01.139

Abstract

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
PERFORMANCE IMPROVEMENT MODEL FOR CULINARY BUSINESS IN TASIKMALAYA Irman Firmansyah; Nisa Noor Wahid; Adil Ridlo Fadillah
AFEBI Accounting Review Vol. 3 No. 1 (2018): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v3i01.139

Abstract

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
DETERMINANTS OF SHARIA INSURANCE COMPANY PROFITABILITY Maman Suherman; Irman Firmansyah; Medina Almunawwaroh
AFEBI Accounting Review Vol. 4 No. 1 (2019): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v4i01.222

Abstract

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
Co-Authors Aam Aam S Rusydiana Aam S. Rusydiana Aam Slamet Rusydiana Aam Slamet Rusydiana Abrista Devi Adil Ridlo Fadillah Badruzaman, Jajang Christina Tri Setyorini Dedi Kusmayadi Dedi Kusmayadi dian Kurniawan Dian dan Irman, dian Kurniawan Euis Rosidah Iman Pirman Hidayat Kurniawan Kurniawan Kurniawan Kurniawan Lina Marlina Maman Suherman Medina Almunawwaroh Nisa Noor Wahid R. Neneng Rina Andriani Rani Rahman Rani Rahman Rusydiana, Aam S Rusydiana, Aam S. Wawan Sukmana Wildan Dwi Dermawan Wildan Dwi Dermawan