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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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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 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