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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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Determinant Factor Analysis of Financial Technology Adoption Among Halal Sector Microenterprises in Indonesia Devi, Abrista; Firmansyah, Irman; Yuniarto, Arif Sapta; Hamid, Baharom Abdul; Nawawi, M Kholil
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 7, No 2 (2023)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v7i2.12546

Abstract

This study offers an empirical analysis of the factors that influence the customer attitudes towards the adoption of Financial Technology services within the Micro, Small, and Medium Enterprises (MSMEs) sector. Using Survey method, a total of 240 respondents from MSMEs were included in the sample for this study. These respondents were selected from 16 different areas located in five typical provinces in Indonesia, namely Aceh, West Sumatera, Jakarta, West Java, and East Java. This research investigates the impact of several key factors on the consumer attitudes of MSMEs towards the adoption of FinTech. These factors include Perceived Ease of Use, Digital Literacy, Risk Perception, Infrastructure, Entrepreneurial Spirit, and Perceived Usefulness. This paper utilized the Structural Equation Modelling (SEM) technique to analyse various measurement, observations, and a hybrid model. The results of the study suggest that within the specific domain of halal sector MSMEs in Indonesia, there is no significant impact of parameters such as digital finance literacy, perceived risk, and perceived utility on the adoption of digital financial services. Nevertheless, it has been observed that the perceived ease of use, the presence of adequate infrastructure, and the presence of an entrepreneurial mindset have been found to have a positive and statistically significant influence on the adoption of financial technology services among MSMEs. This study also offers theoretical and practical implications for key stakeholders seeking to enhance the utilization of financial technology services among MSMEs in Indonesia
Potensi Ketersediaan Lahan Jagung untuk Mendukung Pasokan Biomassa Tongkol Jagung Berkelanjutan ke Pabrik CBG di Kabupaten Lombok Barat Muflih, Rizaldi; Widiatmaka; Firmansyah, Irman; Aminah, Mimin
Jurnal Ilmu Tanah dan Lingkungan Vol 27 No 2 (2025): Jurnal Ilmu Tanah dan Lingkungan
Publisher : Departemen Ilmu Tanah dan Sumberdaya Lahan, Fakultas Pertanian, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jitl.27.2.74-81

Abstract

Land availability is crucial and determines the supply of corn cobs through sustainable corn cultivation to ensure the continuous production of compressed biogas (CBG). This study aims to assess the potential land for corn cultivation and the sustainability value of the corn cob supply for the CBG plant. The methods used in this study include overlaying land cover maps, spatial planning maps, and forest area maps, as well as conducting a Multiaspect Sustainability Analysis (MSA) to evaluate its sustainability level. The overlay results indicate that the potential additional land for corn cultivation in West Lombok Regency is 14,297 hectares. Meanwhile, the sustainability analysis reveals that the ecological aspect falls into the moderately sustainable category with a score of >50, namely 66.67. The social aspect has a sustainability score of 60, while the technology and infrastructure aspect scores 75, and the legal and institutional aspect also scores 66.67. The economic aspect is classified as less sustainable, with a score of <50, specifically 43.75. Overall, the sustainability status of the corn cob supply is categorized as moderately sustainable, with a score of 62.42.
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.
Pengaruh Tingkat Pendapatan Asli Daerah terhadap Fiscal Stress melalui Kemandirian Keuangan Daerah sebagai Variabel Mediasi Hasanah, Nur; Andriani, R. Neneng Rina; Firmansyah, Irman
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 9 No. 2 (2024): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jiam.v9i2.15061

Abstract

Tujuan penelitian ini untuk menganalisi fiscal stress pada provinsi-provinsi di Indonesia tahun 2016-2022. Serta pengaruh tingkat Pendapatan Asli Daerah terhadap fiscal stress melalui kemandirian keuangan daerah sebagai variabel mediasi. Penelitian ini menggunakan data sekunder yaitu APBD dan LRA yang diperoleh dari website resmi Direktorat Jenderal Perimbangan Keuangan (DJPK). Teknik analisis data yang digunakan dalam penelitian ini adalah analisis jalur (Path Analysis). Hasil analisis data menunjukan bahwa: Tingkat Pendapatan Asli Daerah pada seluruh sampel yang diteliti masih dikategorikan tidak berhasil, Kemandirian Keuangan Daerah secara rata-rata dikategorikan sedang yang berarti ada pada pola hubungan partisipatif, adapun Fiscal Stress pada seluruh sampel yang diteliti masih dikategorikan tinggi. Selain itu, Tingkat Pendapatan Asli Daerah berpengaruh positif dan signifikan terhadap Fiscal Stress. Namun, Kemandirian Keuangan Daerah tidak mampu memediasi pengaruh Tingkat Pendapatan Asli Daerah terhadap Fiscal Stress.
Retrospektif Pada Publikasi Laporan Keberlanjutan: Analisis Kinerja, Peta Sains dan Prospek Firmansyah, Irman; Wahid, Nisa Noor; Andriani, R. Neneng Rina
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 3 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Publication regarding sustainability reports continues to grow yearly, long before the United Nations set sustainable development goals at the end of 2015. Scopus has long detected this publication but has not been mapped properly. Therefore, retrospective research on publications related to sustainability reports using bibliometric methods is needed. This study, 1,174 publications were found from 1994 to 2022 with the search keyword "sustainab* report*" consisting of articles, books, book chapters, conference papers, editorials, notes, reviews, and short surveys. Data were analyzed using R biblioshiny, VOSviewer, and Microsoft Excel software. The research findings show that publications regarding sustainability reports in general have increased continuously, but the number of citations has decreased since 2014. Scopus indexed journals that occupy the Quartile 1 position have high productivity and impact. The most prolific authors were Buallay and Uyar, while Buallay also had the highest impact. United Kingdom and United States are the most productive countries and often collaborate with other countries. Sustainability reports are the most frequently appearing topics. They are related to many other words, while non-financial reporting and performance are emerging topics and are predicted to grow in the future. Co-occurrence analysis shows that the themes currently being widely discussed are related to research methods, such as literature reviews and regression analysis. These findings have good implications in evaluating publication performance, finding quality authors and sources, and showing that the number of publications in each journal is still relatively small. This theme is interesting for research in the future because it is competitive and growing fast.
System Thinking Pada Pembelajaran Anak Usia Dini Casnan; Triwahyuni, Heti; Gumelarsari, Meliani; Purwanti, Gina; Firmansyah, Irman
Jurnal Pelita PAUD Vol 8 No 1 (2023): Jurnal Pelita PAUD
Publisher : Universitas Muhammadiyah Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33222/pelitapaud.v8i1.3366

Abstract

Tujuan penelitian ini adalah implementasi sistem thinking dalam pemebelajaran untuk menciptakan lingkungan pembelajaran yang mendukung, untuk membantu anak-anak mengatasi berbagai tantangan dan berkembang secara optimal. Metode penelitian yang digunakan dalam penelitian ini yaitu metode deskriptif kualitatif dan Teknik analisis data yang digunakan adalah reduksi data, display data, dan menarik kesimpulan/verifikasi. Hasil penelitian menunjukkan bahwa implementasi system thinking dalam pembelajaran bagi anak usia dini memberikan pemahaman yang holistik, pemecahan masalah yang lebih efektif, pengembangan kemampuan analitis, peningkatan keterampilan kritis, pengenalan konsep interkoneksi dalam kehidupan, peningkatan kemampuan merencanakan dan mengantisipasi, kreativitas dalam solusi, pengembangan keterampilan sosial.
Model Daya Dukung dan Daya Tampung di Taman Nasional Komodo: Pendekatan Sistem Dinamik (Studi Kasus: Pulau Komodo dan Pulau Padar, Provinsi Nusa Tenggara Timur) Firmansyah, Irman
Jurnal Pengelolaan Sumberdaya Alam dan Lingkungan (Journal of Natural Resources and Environmental Management) Vol 13 No 3 (2023): Jurnal Pengelolaan Sumberdaya Alam dan Lingkungan (JPSL)
Publisher : Pusat Penelitian Lingkungan Hidup, IPB (PPLH-IPB) dan Program Studi Pengelolaan Sumberdaya Alam dan Lingkungan, IPB (PS. PSL, SPs. IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jpsl.13.3.492-506

Abstract

Komodo (Varanus komodoensis) dengan kehidupan liarnya hanya ada satu-satunya di dunia, yaitu di Taman Nasional Komodo (TNK), Nusa Tenggara Timur, Indonesia. Upaya konservasi dilakukan dengan mempertimbangkan daya dukung dan daya tampung agar tetap sejalan dengan prinsip pengelolaan wisata berkelanjutan. Penelitian ini bertujuan untuk menganalisis daya dukung daya tampung (DDDT) kunjungan di Pulau Komodo dan Pulau Padar. Metode yang digunakan dalam penelitian ini adalah analisis sistem dinamik. Jumlah satwa Komodo pada tahun 2045 diperkirakan meningkat menjadi 4.000-4.500 ekor di TNK atau sekitar 2.500 ekor di Pulau Komodo dan Pulau Padar, hal ini dikarenakan jumlah prey yang juga masih cukup tersedia pada luasan habitatnya. Tetapi apabila tanpa penerapan net zero emission akan ada tekanan terhadap populasinya yang dapat turun mencapai 800-900 ekor di Pulau Komodo dan Pulau Padar. Peningkatan suhu terjadi hingga tahun 2045 mencapai 0,8°C. Pada sisi jumlah kunjungan di Pulau Komodo yang ideal berdasarkan hitungan DDDT sebanyak 219.000 kunjungan/tahun, pada Pulau Padar jumlah kunjungan yang ideal sebanyak 39.420 kunjungan/tahun dan dapat ditingkatkan hingga 2-2,5 kali.
PENGELOLAAN KEUANGAN UNTUK UMKM NAIK KELAS PADA PENGRAJIN RAJUT: SEBUAH SOLUSI DIGITALISASI AKUNTANSI Firmansyah, Irman; Kusmayadi, Dedi; Putri, Pretisila Kartika; Pradani, Tiara; Putra, Aquinaldo Sistanto; Rosidah, Euis
Jurnal Pengabdian Siliwangi Vol 11, No 1 (2025)
Publisher : LPPM Univeristas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jsppm.v11i1.16855

Abstract

Pengelolaan keuangan yang baik menjadi salah satu faktor penting dalam meningkatkan daya saing dan keberlanjutan usaha mikro, kecil, dan menengah (UMKM). Namun, keterbatasan pemahaman pelaku UMKM mengenai pencatatan dan pelaporan keuangan sering kali menjadi kendala dalam mewujudkan akuntabilitas serta transparansi. Penelitian ini berfokus pada UMKM pengrajin rajut di Desa Selasari, Kabupaten Pangandaran, yang masih menghadapi permasalahan seperti pencatatan keuangan yang tidak sistematis, lemahnya pengawasan, serta ketiadaan pelatihan yang memadai. Untuk menjawab persoalan tersebut, dilakukan program pelatihan dan pendampingan menggunakan aplikasi SIAPIK (Sistem Informasi Aplikasi Pencatatan Informasi Keuangan). Metode yang diterapkan meliputi identifikasi masalah mitra melalui survei pendahuluan, penyusunan solusi bersama melalui diskusi, pelaksanaan pelatihan dasar pencatatan keuangan, pengenalan aplikasi SIAPIK, serta evaluasi hasil pelatihan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman mitra terhadap pentingnya pencatatan transaksi keuangan, kemampuan menyusun laporan keuangan yang lebih sistematis, serta kemudahan dalam menggunakan aplikasi SIAPIK untuk mencatat pemasukan dan pengeluaran. Walaupun demikian, peserta masih membutuhkan pendampingan jangka panjang agar keterampilan yang diperoleh dapat terimplementasi secara berkelanjutan. Temuan ini menegaskan pentingnya pemanfaatan teknologi digital sederhana dalam mendukung pengelolaan keuangan UMKM, serta menunjukkan bahwa peningkatan kapasitas melalui pelatihan dan pendampingan merupakan strategi efektif untuk memperkuat akuntabilitas, transparansi, dan daya saing UMKM di tingkat desa.
LAND SUITABILITY AND DYNAMIC SYSTEM MODELLING TO DEFINE PRIORITY AREAS OF SOYBEAN PLANTATION IN PADDY FIELDS IN KARAWANG, WEST JAVA Widiatmaka, Widiatmaka; Ambarwulan, Wiwin; Firmansyah, Irman; Munibah, Khursatul; Santoso, Paulus B.K.; Sudarsono, Sudarsono
AGRIVITA Journal of Agricultural Science Vol 36, No 3 (2014)
Publisher : Faculty of Agriculture University of Brawijaya in collaboration with PERAGI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17503/agrivita.v36i3.432

Abstract

One of the agricultural public commodities in Indonesia which still cannot fulfill its domestic consumption needs is soybean. The objectives of the research, which was conducted in Karawang Regency, West Java, Indonesia, were to: (i) identify the suitable area for soybean plantations in paddy fields, (ii)  assess the development of soybeans in land use and socio-economic context, and (iii) plan the spatially soybean plantation. A soil survey and land evaluation for soybean was completed. IKONOS imagery was applied to delineate paddy fields while a dynamic system modelling was developed using Powersim 8.0 software. The results of the research showed that the suitability class for soybean plantation in the paddy fields of Karawang Regency ranges from unsuitable (N) to suitable (S2), with limiting factors being temperature, fertility, nutrients retention, slope, erosion, rooting media and toxicity. Very limited arable land  has been used so far for soybeans plantations due to low economic returns. The model predicts that, should the development of soybean continues in its business as usual path, a deficit of soybean will occur in 2030. The model provides alternative scenarios to reduce the deficit. Prioritization was done spatially using the suitable land gradually, corresponding to the government budget availability.
Evaluation of Online Learning Implementation with a System Thinking Approach Casnan, Casnan; Triwahyuni, Heti; Ropiah, Opah; Firmansyah, Irman
Jurnal Pendidikan Progresif Vol 12, No 3 (2022): Jurnal Pendidikan Progresif
Publisher : FKIP Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Evaluation of Student Online Learning with A System Thinking Approach. One of the successes of the learning process can be seen from the student's grades, but the overall evaluation process based on feedback from students can be done using systems thinking approach. Objective: The systems thinking approach in research aims to find out the obstacles to the online learning process and determine problem-solving strategies to improve the quality of online learning. Methods: The research method used is the descriptive qualitative method and Focus Group Discussion (FGD). Findings: Based on the results of the study, there are 20 variables of obstacles in the implementation of learning that are interrelated and influence the implementation of learning. Conclusion: The results of the study, it shows that the objective variables in learning are the learning process, student understanding of learning material, and value of learning outcomes, the supporting variables to answer the learning objectives are lecturer creativity and student motivation.Keywords: evaluation, learning, online, systems thinking.DOI: http://dx.doi.org/10.23960/jpp.v12.i3.202209
Co-Authors Abrista Devi Adrian Adrian Akbar, Ridho Riadi 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 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