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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN ETIKONOMI Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Keuangan dan Perbankan International Journal of Nusantara Islam IQTISHADIA 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 Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam 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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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

Abstract

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

Abstract

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

Abstract

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

Abstract

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 “digital accounting”, 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 ‘digital transformation’, ‘accounting information’, ‘digital technologies’, and ‘digital accounting’. 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

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
TREN GLOBAL DAN PROSPEK PADA PENGUNGKAPAN ENVIRONMENT, SOCIAL, AND GOVERNANCE: STUDI BIBLIOMETRIK Irman Firmansyah; Christina Tri Setyorini
Jurnal Akuntansi Vol 17 No 2 (2023): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v17i2.4405

Abstract

Artikel ini bertujuan untuk menginvestigasi perkembangan publikasi mengenai environmental, social, dan governance disclosure serta menemukan prospek topik pada masa depan. Data diobservasi dari database Scopus dengan kata kunci “environmental, social, and governance disclosure” OR “ESG disclosure”. Diperoleh artikel sebanyak 133 dokumen yang terdiri atas artikel, book chapter, conference paper, editorial, letter, note, dan review dengan rentang waktu publikasi sejak 2015 hingga 2023. Metode yang digunakan ialah analisis bibliometrik, dengan menggunakan software R biblioshiny dan Microsoft Excel. Hasilnya ditemukan bahwa perkembangan publikasi setiap tahun cenderung meningkat. Namun, berbanding terbalik dengan sitasi yang cenderung menurun. Secara keseluruhan, mayoritas penulis hanya melakukan satu kali publikasi tema ini. Jurnal yang paling produktif dan memiliki impact terbesar ialah Sustainability dan penulis yang paling produktif dan memiliki impact terbesar ialah Elili. Cina paling banyak korenpondensinya. Namun, sitasi terbanyak diperoleh United Kingdom diikuti oleh negara maju lainnya, seperti Italia, Australia, USA, dan Prancis. Governance approach merupakan topik yang sering muncul, diikuti oleh stakeholder, sustainability, dan topik lainnya yang kemunculannya belum banyak, tetapi masih terhubung dengan tema besar. Topik-topik tersebut diprediksi menjadi topik yang akan dibahas pada masa yang akan datang.
Bibliometric Analysis for Mapping Future Research About Green Accounting Publications Wildan Dwi Dermawan; Dedi Kusmayadi; Irman Firmansyah
Jurnal Akuntansi dan Perpajakan Vol 9, No 2 (2023): September 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v9i2.9329

Abstract

The application of green accounting in companies is very important for environmental sustainability and concern for the community. This triggers researchers to discuss the impact of green accounting on companies and examine green accounting issues. This research aims to map publications on green accounting in Accounting and Auditing. To answer all research questions, the author uses a bibliometric analysis research method. Research data is taken from the dimension.ai database starting from 1984-2022. Using the data retrieval keyword green accounting, 441 documents were obtained consisting of articles, chapters, proceedings, preprints, edited books and monographs. The software used is VOSViewer. The results found that Business Strategy and the Environment is the best journal in terms of productivity, the most productive authors are Sonja Gallhofer and Jim Haslam. Topics that are frequently discussed are environmental accounting information disclosure, information disclosure, mining company, firm value. The findings of this research provide valuable knowledge for researchers, academics and practitioners regarding scientific developments related to accounting science, especially in the field of green accounting.
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 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