Garuda - Garba Rujukan Digital

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

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

The Impact of Profitability, Leverage and Non-Performing Loan on Banking Stock Return Irman Firmansyah
Review on Islamic Accounting Vol. 2 No. 1 (2022): Review on Islamic Accounting
Publisher : SMART Insight

This study aims to investigate several factors that influence stock returns on banks listed on the Indonesia Stock Exchange, including profitability, leverage, and Non-Performing Loans. Profitability is measured by net profit margin, leverage is measured by debt to equity ratio, and non-performing loans are a proxy of the amount of bad credit. The method used in this study is a quantitative method with research data obtained from 2014 to 2017. The analysis uses panel data regression analysis. The results showed that Net Profit Margin had no significant effect on Stock Returns, while leverage and Non-Performing Loans had a significant effect on Stock Returns.

Shariah Stock Emitent Efficiency Strategy in Digital Era: Application of DEA Super-Efficiency and Interpretive Structural Modeling Aam; Irman Firmansyah
Review on Islamic Accounting Vol. 2 No. 1 (2022): Review on Islamic Accounting
Publisher : SMART Insight

This study aims to determine the level of efficiency in companies listed on the Jakarta Islamic Index today and find strategies that can be used to achieve optimal levels of efficiency through the use of digital. Analysis using DEA Super Efficiency and Interpretative Structural Modeling. The results show that companies that are consistent on JII have a greater efficiency score than companies that are not consistent, thus showing the importance of a company having an optimal level of efficiency in order to be consistently listed on JII. Based on the sample used, the average performance PT Indofood Sukses Makmur is better than other companies that are ranked in the top 5 for three consecutive years with an efficiency score of 1. In addition, efficiency results that can be said to be very good do not guarantee the company's constant conditions in terms of production of inputs and outputs in the form of RTS expected by the company. The average company experiences conditions that tend to be unstable in terms of production. So, it needs attention from management to increase input production capacity for the desired output. Information technology is one of the solutions to achieve an optimal level of efficiency, so ISM found that the best strategy is to prepare sufficient human resources and budget to use information technology in running its business, then the next strategy is to place IT in the main areas of the business so that IT can maximally used.

STRATEGI PENGEMBANGAN LEMBAGA KEUANGAN MIKRO SYARIAH DI INDONESIA: PENDEKATAN MATRIKS IFAS EFAS Aam S Rusydiana; Irman Firmansyah
Ekonomi Islam Vol. 9 No. 1 (2018): Jurnal Ekonomi Islam (MEI)
Publisher : Universitas Muhammadiyah Prof Dr Hamka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (614.585 KB)

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.

Improving The Islamic Banks Competitiveness Through Efficiency: Two-Stages DEA Analysis Irman Firmansyah
Islamic Economics Methodology Vol. 1 No. 1 (2022): Islamic Economics Methodology
Publisher : SMART Insight

The Islamic banking industry is one of the important factors in economic development so it must have competitiveness to be able to win the competition. Therefore, to have strong competitiveness, the efficiency level of Islamic banks must continue to be optimized. This study aims to determine the efficiency level of Islamic banks and find the factors that influence it by considering internal and external factors. The results showed that only 14.42% of Islamic banks had experienced optimal efficiency even though this study found that efficiency had a positive effect on increasing competitiveness. Important variables that can improve efficiency are age and liquidity. Besides, the board of commissioners also provides its role in managing the level of liquidity to achieve optimal efficiency, but does not play a good role in long-standing banks. In contrast to the sharia supervisory board that has succeeded in carrying out its functions in banks that have long existed to improve efficiency, and vice versa does not play a role in strengthening the level of liquidity to increase efficiency. From external factors, gross domestic product is proven to weaken the relationship between age and liquidity with efficiency.

PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BAGI BUMDES DI KECAMATAN CIJULANG Irman Firmansyah; R. Neneng Rina Andriani; Rani Rahman; Kurniawan kurniawan
Jurnal Pasca Dharma Pengabdian Masyarakat Vol 4, No 1 (2023): Mei 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/pdpm.v4i1.51456

The purpose of community service activities in the Community Service Scheme (PbM-KT) scheme is for Village-Owned Enterprises (BUMDES) located in Cijulang Village, Pangandaran Regency, especially in BUMDES GUHA BAU Kertayasa Village. The importance of preparing good financial reports for BUMDES is a form of financial management accountability received by BUMDES from the Village Government and from other parties including accountability to the community. The problem raised is the lack of human resources who are able to prepare BUMDES financial reports properly. Usually, BUMDES financial managers are employees who do not have special skills, especially standardized financial accounting. Thus, special training is needed so that the preparation of BUMDES financial reports, especially those who are partners, will be able to manage finances well so that financial reports will be made properly as well. The method of solving community service problems is to conduct training to partners in preparing financial reports. The training is carried out directly to the BUMDES management regarding the preparation of BUMDES financial statements that are in accordance with the Private Entity Financial Accounting Standards (SAK-EP) but are prepared easily. Therefore, we use an application called SIADES (BUMDES accounting information system) which was deliberately created for this program. The results of the activity show that the BUMDES financial manager is greatly facilitated by the use of this application because the work can be done quickly and precisely.

ISR as Proction of CSR Disclosure Bank Muamalat Indonesia and Bank Syariah Mandiri Irman Firmansyah
Jurnal Ilmiah ESAI Vol 8 No 1 (2014)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v8i1.967

This research aims to detect Islamic social disclosure in Islamic bank in Indonesia that measuresed with Islamic Social Reporting (ISR) Index. This research is done in two biggest Islamic banks in Indonesia that are Bank Muamalat Indonesia and Bank Syariah Mandiri for look comparison Islamic social disclosure. Analyzer applied in this research is content analysis. The result shows that Islamic social disclosure in Bank Syariah Mandiri is higger than Bank Muamalat Indonesia. But either Bank Muamalat Indonesia or Bank Syariah Mandiri not yet show result perfect disclosure measuresed from Islamic social reporting.Keywords: Islamic Social Reporting, bank muamalat Indonesia, bank syariah mandiri

INOVASI PAKAN ALTERNATIF UNTUK PRODUKTIVITAS BUDIDAYA LELE Euis Rosidah; Rani Rahman; Irman Firmansyah; Kurniawan Kurniawan
Jurnal Pasca Dharma Pengabdian Masyarakat Vol 3, No 1 (2022): Mei 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/pdpm.v3i1.39369

This service activity is intended for communities affected by COVID-19 located in Margahayu Village, Manonjaya District, Tasikmalaya Regency, which had previously been fostered in the management of catfish cultivation. The problem raised is the lack of human resources that can be creative and innovate properly regarding the manufacture of alternative feed for catfish to increase efficiency and economic value. Currently, the high price of feed is a problem for the sustainability of catfish cultivation. Magot cultivation training is a solution to solve these problems. The training was carried out for one day, from explaining the benefits of magot to cultivation techniques: making fly nests, mating flies, hatching eggs into pufa, enlargement into magots, and growing into flies. However, the assistance is carried out for one month. Participants were given education about this cycle process by utilizing organic food waste into feed for magot so that costs become efficient to reduce the cost of feed that has been happening so far. The activity results show that feed cultivation has been successfully carried out even though the magot production exceeds the capacity of the space provided.

BIBLIOMETRIC ANALYSIS OF DIGITAL ACCOUNTING USING R BIBLIOSHINY Irman Firmansyah; Wildan Dwi Dermawan
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i2.16476

Digital technology significantly affects business processes, one of which is the accounting aspect that supports providing fast and accurate financial reports. The use of digital technology in accounting is often called digital accounting. This has prompted researchers to examine the impact of digital technology on accounting. Therefore, many publications have been detected examining this issue but have not mapped it well. This study aims to map research on digital accounting. This research was conducted on the dimensions.ai database from 2013 to mid-2022. Using the keyword â€œdigital accountingâ€, 1,397 documents were obtained consisting of journal articles, book chapters, monographs, preprints, and proceedings. The R biblioshiny software found that the most relevant journals were Contributions to Management Science, IOP Conference Series Material Science and Engineering, and Plos One. Meanwhile, the one with the biggest impact is Plos One. In addition, the most relevant authors are Muravskyi and Shao. But the ones who had the biggest impact were Agrell, Karlsson, and Troshani. The distribution of words is dominated by â€˜digital transformationâ€™, â€˜accounting informationâ€™, â€˜digital technologiesâ€™, and â€˜digital accountingâ€™. Topics that have emerged in recent years are digital transformation, accounting information, digital accounting, blockchain technology, and accounting systems. Even blockchain technology is still emerging in 2022. These findings illustrate the importance of using digital technology in accounting, thus triggering researchers to continue to develop ideas and other significant findings related to digital accounting.

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

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

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