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<![CDATA[Pengaruh Profitabilitas Terhadap Pengeluaran Zakat Pada Bank Umum Syariah Di Indonesia Dengan Ukuran Perusahaan Sebagai Variabel Moderasi ]]>
<![CDATA[Irman Firmansyah]]>;
<![CDATA[Aam S. Rusydiana]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 2 No 2 (2013) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v2i2.112
<![CDATA[Tithe is duty that must be taked to follow Islamic religion belongs tithe companies. Therefore that Islamic bank must takes tithe so that as according to guidance alquran.This research to analyze influence of profitability to tithe expenditure in Islamic Bank in Indonesia which is moderated by size of company. Profitability is measured by ROA and size of company is measured by total asset. This Research is empirical study at Islamic Bank in Indonesia in 4 periods of observation in 2009-2012. Method applied in this research is analytical quantitative method with empirical study approach. Data collecting technique by through secondary data that is data obtained from website, literature and the bibliography. Analyzer applied is Moderated Regression Analysis (MRA). The result shows that company size have moderated influence profitability to tithe expenditure at Islamic Bank.]]>
<![CDATA[PENGARUH TATA KELOLA YANG BAIK TERHADAP MAQOSHID INDEKS PADA BANK SYARIAH ]]>
<![CDATA[Irman Firmansyah]]>
<![CDATA[ JURNAL AKUNTANSI Volume 13, Nomor 2, Juli-Desember 2018 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi ]]>
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<![CDATA[This study aims to analyze the performance of each Islamic bank through the maqoshid syariah index approach, which is a measure of performance in accordance with the operational objectives of Islamic banks. In addition, an important factor in producing performance is the application of good governance so that the effect of good corporate governance will be tested on the performance of maqoshid sharia. This research was conducted at Islamic commercial banks in Indonesia in the period 2012 to 2016. The results showed that overall, the bank that has the best Islamic Maqoshid performance is Bank Panin Syariah. Regression analysis results show that good corporate governance does not affect the performance of Islamic banks in Islamic banks in Indonesia. This research proves that good governance in Islamic banks has not been able to improve the performance of Islamic Maqoshid. The biggest possibility is that banks still prioritize profits as a measure of performance.]]>
<![CDATA[COMPARISON ANALYSIS OF INFLUENCE OF CURRENT RATIO ON FINANCIAL PERFORMANCE ]]>
<![CDATA[Irman Firmansyah]]>
<![CDATA[ JURNAL AKUNTANSI Volume 12, Nomor 2, Juli-Desember 2017 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi ]]>
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<![CDATA[ABSTRACTThis study aims to determine the effect of liquidity on corporate financial performance. One of the financial ratios used to measure short-term liquidity is Current ratio. While some financial ratios that can be used to measure financial performance are return on asset, return on equity and gross profit margin. This research was conducted at companies listed in Jakarta Islamic Index (JII) in the period of 2015 and 2016. The analysis tool used is a simple regression with analysis of 3 times to all financial ratios of financial performance. The analysis shows that current ratio does not affect the financial performance of both return on assets, return on equity and gross profit margin.Keywords: Current ratio, financial performance, jakarta islamic index]]>
<![CDATA[ANALISIS KINERJA BANK SYARIAH DENGAN MAQASHID SYARIAH INDEX (MSI) DAN PROFITABILITAS ]]>
<![CDATA[Nisa Noor Wahid]]>;
<![CDATA[Irman Firmansyah]]>;
<![CDATA[Adil Ridlo Fadillah]]>
<![CDATA[ JURNAL AKUNTANSI Volume 13, Nomor 1, Januari-Juni 2018 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi ]]>
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<![CDATA[Penelitian ini bertujuan untuk membantu manajemen bank syariah agar mengetahui kinerjanya selama ini. Ukuran kinerja yang dimaksud bukan hanya kinerja keuangan yang diukur dengan profitabilitas yang hanya menganalisis tingkat pengembalian laba, namun diukur pula dengan maqashid syariah index (MSI) yaitu pengukuran kinerja yang sesuai dengan tujuan lahirnya bank syariah. Dengan demikian manajemen bank akan memiliki kebijakan terkait dengan operasionalnya saat ini agar bank syariah berada pada kondisi yang sesuai dengan syariat islam. Metode yang digunakan yaitu melalui penelitian kuantitatif dengan menganalisis laporan keuangan Bank Umum Syariah selama periode 2012 sampai 2016. Data diambil dari laporan keuangan tahunan kemudian dihitung dengan membuat indeks sesuai dengan model maqashid syariah index (MSI) dan dibandingkan dengan kinerja keuangannya. Setelah itu dilakukan pula analisis kuadran dengan quadrant analysis measurememnt (QAM). Pada akhirnya akan diketahui kinerja bank syariah dari sisi maqashid syariah dan dari sisi keuangan. Hasil penelitian menunjukkan bahwa bank yang memiliki kinerja maqoshid syariah terbaik adalah Bank Panin Syariah sedangkan bank yang memiliki kinerja keuangan terbaik adalah Bank Mega Syariah. Adapun bank yang memiliki kinerja maqoshid syariah baik dan kinerja keuangan juga baik adalah Bank Muamalat, BRI syariah, Panin Syariah, Bank Syariah Bukopin dan BCA Syariah.]]>
<![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[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]]>
