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All Journal Jurnal Ilmu Tanah dan Lingkungan (Journal of Soil Science and Environment) Jurnal Pembangunan Wilayah dan Kota Jurnal Kawistara : Jurnal Ilmiah Sosial dan Humaniora Jurnal Pengembangan Kota Journal of Degraded and Mining Lands Management AGRIVITA, Journal of Agricultural Science Jurnal Pengelolaan Sumberdaya Alam dan Lingkungan (Journal of Natural Resources and Environmental Management) Jurnal Obsesi: Jurnal Pendidikan Anak Usia Dini MAJALAH ILMIAH GLOBE Jurnal Ekonomi Islam BAREKENG: Jurnal Ilmu Matematika dan Terapan JOURNAL OF APPLIED ACCOUNTING AND TAXATION Agrisocionomics: Jurnal Sosial Ekonomi Pertanian Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pelita PAUD Amwaluna Jurnal Ekonomi dan Keuangan Syariah Journal of Islamic Monetary Economics and Finance JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Ekonomi Indonesia International Journal of Business, Law, and Education JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmu Akuntansi Mulawarman (JIAM) Jurnal Ilmiah Ilmu Terapan Universitas Jambi Jurnal Management Risiko dan Keuangan Review on Islamic Accounting Jurnal Ekonomi Islam Jurnal Penyakit Dalam Indonesia The Economic Review of Pesantren Accounting and Sustainability Jurnal Pengabdian Siliwangi JCSE: Journal of Community Service and Empowerment Asian Journal of Management, Entrepreneurship and Social Science International Journal of Islamic Business and Economics (IJIBEC) Jurnal Pelita PAUD Jurnal Pendidikan Progresif Al-Infaq : Jurnal Ekonomi Islam
Irman Firmansyah
Sekolah Pascasarjana, Institut Pertanian Bogor
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Physics Social Sciences Transportation Other

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Journal : Review on Islamic Accounting

 1 
Assessing Moderating Effects of Board of Directors and Sharia Committee in Improving Performance of Islamic Insurance Company Kusmayadi, Dedi; Firmansyah, Irman
Review on Islamic Accounting Vol. 1 No. 1 (2021): Review of Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.854 KB) | DOI: 10.58968/ria.v1i1.101

Abstract

This study aims to examine the variables of the board of directors and the sharia committee in relation to the variables that affect the financial performance of sharia insurance companies in Indonesia. This research is important because the Islamic finance industry must be run in accordance with the principles of Islamic sharia so that the business that is run is not entirely business. This research was conducted at Islamic insurance companies and insurance companies that run sharia business units in the period 2011 to 2017. The research method used moderated regression analysis. The variable used to measure financial performance is a surplus on contribution (SoC) while the independent variable is a debt to equity ratio, size, and age. The results showed that size has a positive effect on financial performance, age has a negative effect on financial performance, and leverage has no effect on financial performance. Whereas the board of directors strengthens the relationship between leverage and financial performance and weakens the relationship between size and financial performance, and sharia committee weakens the relationship between size and financial performance and strengthens the relationship between age and financial performance.
Book Review: Accounting, Capitalism and the Revealed Religions Firmansyah, Irman
Review on Islamic Accounting Vol. 5 No. 1 (2025): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v5i1.645

Abstract

This article discusses the relationship between accounting, capitalism, and the three revealed religions—Judaism, Christianity, and Islam—as analyzed by Vassili Joannidès de Lautour. Through an interdisciplinary approach encompassing the philosophy of religion, sociology, and economic history, this book explains how accounting practices are rooted not only in economic needs but also in the theological and moral dimensions of these major religions. Accounting is seen as a means of human accountability to God and fellow humans, while capitalism is considered a worldly manifestation of specific religious values. This book affirms that accounting is a moral reflection of humanity about God and itself. It does not only count numbers, but also weighs meaning; it does not only record transactions, but also writes the ethical history of civilization. Therefore, the sustainability of the world economy will greatly depend on the extent to which accounting can once again become a tool of balance between material profit and spiritual responsibility.
Research Path on AAOIFI Standards Studies Firmansyah, Irman
Review on Islamic Accounting Vol. 5 No. 2 (2025): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v5i2.727

Abstract

The standards developed by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) play a strategic role in shaping the governance, accountability, and transparency of Islamic financial institutions at the global level. This research aims to map the development of research related to AAOIFI Standards and elaborate on the main themes that appear in the academic literature. The methods used were bibliometric analysis and keyword mapping of scientific publications with the theme of AAOIFI Standards, which were then analyzed descriptively and thematically. The results of the study show six main clusters, namely: (1) Islamic banking governance and AAOIFI Standards, (2) accountability and sustainability of Islamic financial standards, (3) global Islamic accounting standards, (4) harmonization of Islamic financial law, (5) regulation of Islamic banking standards, and (6) transparency of Islamic financial reporting. These findings confirm that AAOIFI not only functions as a technical accounting guideline, but also as an instrument for governance, regulatory harmonization, and strengthening sustainability and public trust in the Islamic financial system. This research makes a conceptual contribution to the development of Islamic financial literature and policy implications for regulators and practitioners of Islamic financial institutions.
Co-Authors Abrista Devi Adrian Adrian Aldila Dinanti, Aldila Aminah, Mimin Andriani , R. Neneng Rina Andriani, R. Neneng Rina Andriani, Rd. Neneng Rina Anggraini, Winda Ayu Ardani, Yanuar Arif Sapta Yuniarto Arif Sapta, Yuniarto Asikin, Munawar Aulia Rizka, Aulia Badruzaman, Jajang Bagus Sumargo, Bagus Casnan Casnan Casnan, Casnan Dede Arif Rahmani Dedi Kusmayadi Dermawan, Wildan Dwi Dodi Tirtana E. Mudjaddid A. Siswanto Deddy N.W.Achadiono Hamzah Shatri Eka Ginanjar Em Yunir, Em Firmansyah, Deri Gumelarsari, Meliani Hamid, Baharom Abdul Harry Isbagio Hilmianto, Rizky Indra Refipal Sembiring Indrawati , Nur Khusniyah Jaya, Rama Chandra Joko Jong Kadir Kadir Katili, Hidayat Arismunandar Khursatul Munibah Kurniawati, Ane Leo Nainggolan Muflih, Rizaldi Mulyono Mulyono Munawar, Andri Helmi Nawawi, M Kholil Nilam Novita Sari Noor Wahid, Nisa Noorwati Noorwati Nugraha, Asep Anwar Nugraha, Ginanjar Adi Nur Hasanah Nur'aeni, Nur'aeni Nuriza, Felia Aidah Octisari, Sully Kemala OPAH ROPIAH, OPAH Paulus B.K. Santoso Pitri, Tedi Pratama, Ihsan Prayudya, Daffa Rizqi PUJI LESTARI Purwanti, Gina Putra, Aquinaldo Sistanto Putri, Pretisila Kartika Rahman, Rani Ridho Riadi Akbar Rijanto, Raden Robert Kurniawan, Robert Roni, Budianto Rosidah, Euis Rudi Putranto Rustensi, Tedi Rusydiana, Aam S Safariza, Dena Santun R.P. Sitorus Siregar, Dania Sudarsono Sukamto Koesnoe Suyatna, Nano Syartinilia . TATAN SUKWIKA Tiara Pradani Triwahyuni, Heti Umbara, Danu Wahid, Nisa Noor Wahyudin Wahyudin Widiatmaka Wiwin Ambarwulan