Articles
<![CDATA[Prioritizing Zakat Core Principles Criteria ]]>
<![CDATA[Aam Slamet Rusydiana]]>;
<![CDATA[Irman Firmansyah]]>
<![CDATA[ Esensi: Jurnal Bisnis dan Manajemen Vol 7, No 2 (2017) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/ess.v7i2.5275
<![CDATA[Prioriting Zakat Core Principles CriteriaZakat Institution (OPZ) is the intermediary organizations based on social. The entire of operating expense is taken from the zakat and infaq funds collected. The Zakat Core Principles are a starting point for the frameworks and standards of zakat-based governance best practices. The Zakat Core Principles is mainly aimed to improve the quality of the zakat systems by identifying such weaknesses in the existing of supervision and regulation. This study try to prioritize the Principles of ZCP and also the essential criteria from each level using Analytic Hierarchy Process (AHP).There are five core principles of charity principle, consisting of: regulation, supervision, collection and disbursement management, risk management, and audit and transparency. From these principles, the main priority is regulation following with audit and transparency.DOI: 10.15408/ess.v7i2.5275]]>
<![CDATA[Determinants of Financial Performance in The Indonesian Islamic Insurance Industry ]]>
<![CDATA[Iman Pirman Hidayat]]>;
<![CDATA[Irman Firmansyah]]>
<![CDATA[ ETIKONOMI Vol 16, No 1 (2017) ]]>
Publisher : <![CDATA[Faculty of Economic and Business ]]>
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DOI: 10.15408/etk.v16i1.4648
<![CDATA[The purpose of this study is to determine the role of the board of directors as an operating executive, as the company's supervisory board of commissioners, the proportion of managerial ownership and institutional ownership as well as leverage on the financial performance of Islamic insurance industry. The method used is multiple regression analysis and Moderated Regression Analysis. Data of company successfully researched as many as 15 Islamic insurance companies in Indonesia with a study period of 2011 to 2015. The results showed that the board does not affect the financial performance of Takaful. Commissioners, managerial ownership, institutional ownership and leverage positive effect on the financial performance of Islamic insurance industry in Indonesia. The size of the company weakens the relationship between the number of directors and leverage to financial performance, and did not moderate the relationship between the number of commissioners, managerial ownership and institutional ownership of the financial performance of Islamic insurance industry..DOI: 10.15408/etk.v16i1.4648]]>
<![CDATA[Kepuasan Kerja, Komitmen Organisasi Dan Semangat Kerja Karyawan Pada PDAM Tirta Sukapura Tasikmalaya ]]>
<![CDATA[Dian Kurniawan]]>;
<![CDATA[Irman Firmansyah]]>
<![CDATA[ Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 3 No 2 (2014) ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta ]]>
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DOI: 10.32546/lq.v3i2.87
<![CDATA[One of the important strategies in runninga businessis to maintain employee morale. However,the spirit must be supported with the factors that influence it. Therefore, this study aimed to measure whet her job satisfaction and organizational commitment affects employee morale. This study was conducted to employees of PDAM TirtaSukapura, Tasikmalaya by the number of respondents was 198 people. The results showed that job satisfaction significantly influence organizational commitment, organizational commitment have a significant effecton morale, job satisfaction have a significant effecton morale, and organization commitment mediates the relationship between job satisfaction on morale. It is thus that employee morale PDAM Tirta Sukapura influenced by job satisfaction and organizational commitment.]]>
<![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[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]]>
