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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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Meningkatkan Kemampuan Problem Solving melalui System Thinking dalam Proses Pembelajaran Anak Usia Dini Triwahyuni, Heti; Casnan, Casnan; Gumelarsari, Meliani; Firmansyah, Irman
Jurnal Obsesi : Jurnal Pendidikan Anak Usia Dini Vol. 7 No. 6 (2023)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/obsesi.v7i6.4062

Abstract

Tujuan dalam penelitian ini adalah meningkatkan kemampuan problem solving melalui implementasi sistem thinking dalam proses pembelajaran anak usia dini. Penelitian ini menggunakan Jenis penelitian kualitatif dengan pendekatan system thinking. Subjek penelitian adalah siswa-siswi TK Triwala. Teknik pengumpulan data menggunakan observasi langsung, dokumentasi, dan dianalisis dengan metode deskriptif kualitatif. Hasil penelitian menunjukkan bahwa implementasi system thinking dalam proses pembelajaran dapat meningkatkan kemampuan berpikir sistem, berpikir logis anak usia dini bisa untuk menyelesaikan suatu permasalahan melalui hal sederhana dengan stimulus gambar serta panah. Kemampuan siswa untuk menyelesaikan permasalahan pada anak usia dini perlu dilatih dan dibiasakan untuk menjadi sebuah kompetensi siswa dalam menyelesaikan berbagai permasalahan sebagai indikator proses pendidikan yang berkualitas.
ISLAMIC ECONOMIC PUBLICATIONS IN THE DEVELOPMENT OF FINANCIAL SYSTEM STABILITY RESEARCH: A BIBLIOMETRIC ANALYSIS Firmansyah, Irman
Al-Infaq: Jurnal Ekonomi Islam Vol. 14 No. 1 (2023)
Publisher : Fakultas Agama Islam, Universitas Ibn Khaldun Bogor

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

Abstract

This study aims to determine the role of Islamic economic publications in developing research on financial system stability through mapping research results. This research was conducted on journal articles indexed by dimensions.ai from 2017 to 2021. The analysis was carried out by bibliometrics using the R Biblioshiny software. The results show that non-Islamic economic journals dominate the development of journals that publish the theme of financial system stability. There is only one journal that is most relevant to the theme of financial system stability in Islamic economics and is in the top 20, namely "Journal of Islamic Monetary Economics and Finance". Likewise, only one journal that has a major impact on Islamic economics is the "International Journal of Islamic and Middle Eastern Finance and Management". The most relevant writers on the theme of financial system stability are Li J, Wang Y, Zhang J, and Zhang Z. However, the most productive is Li J and the one with the biggest impact is Chen Y. Then the country with the most citations is Hong Kong followed by the USA and India. Research with this theme is predicted to increase again in the years to come and is related to the impact of the COVID-19 pandemic. Meanwhile, the system has not detected the relationship with the Islamic economy.
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.
AI-DRIVEN SHARIAH COMPLIANCE DETECTION AND REAL-TIME MONITORING IN ISLAMIC FINANCE ACCOUNTING INFORMATION SYSTEMS Suyatna, Nano; Nur'aeni, Nur'aeni; Firmansyah, Irman
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 2 (2025): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i2.807

Abstract

The research is motivated to develop an Artificial Intelligent-Based Accounting System (AI- AIS) using machine learning and natural language processing methods; isolation forest algorithm for anomaly detection, BERT classification framework to automize Shariah compliant monitoring in the financial statements. This study performs systematic review of literature as well development of functional prototyping. Key findings:(1)Detection of non-compliant transactions — riba, gharar detected in real-time 92% accurate over manual audits; (2)Shariah compliance screening for financial documents automated end to end; and, (3)Pre-validation on accounting entries prior to posting. This helps to shorten verification time from days to seconds and confirms compliance with AAOIFI regulations. The AIS uses cutting-edge AI technology that deals with some of the core issues in Islamic accounting, including but not limited to data integrity, reconciliation efficiency and transparency. It involves a system of accounting that uses the guiding principles laid out in Maqasid al-Shariah, eradicating financial risks based on balance. Further empirical and clinical attention to the integration of legacy systems, that their exegeses adjust themselves with contemporary Islamic jurisprudence on financial instruments; enabling a security design dabble compatible with off-the-shelf boards while developing an automated python script or the likes for identifying Shariah prohibitions may allow prevention.
Bibliometric Analysis of Risk Management in Islamic Microfinance Firmansyah, Irman; Prayudya, Daffa Rizqi
Al-Infaq: Jurnal Ekonomi Islam Vol. 16 No. 1 (2025)
Publisher : Fakultas Agama Islam, Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/alinfaq.v16i1.2295

Abstract

Research on risk management in Islamic microfinance remains relatively underdeveloped despite the sector’s growing strategic importance in supporting financial inclusion, poverty alleviation, and Shariah-compliant economic empowerment. This study employs a comprehensive bibliometric analysis to map the intellectual structure, thematic evolution, and global collaboration patterns of research on risk management within Islamic microfinance from 2000 to 2025. Using Scopus-indexed data and Biblioshiny, the analysis examines publication trends, co-citation networks, keyword co-occurrence, thematic mapping, and country collaborations. The findings indicate that the literature is still in an early conceptual phase, dominated by foundational discussions on Islamic finance stability rather than specific risk-related issues at the micro level. Co-citation networks reveal reliance on classic works, while thematic maps show an absence of well-developed motor themes on risk management. Collaboration patterns are concentrated in a few countries such as Indonesia, Malaysia, and the United Kingdom, with limited contributions from regions traditionally central to Islamic finance. These results highlight a significant research gap between the increasing complexity of risks faced by Islamic microfinance institutions—such as credit risk, operational risk, and Shariah compliance risk—and the limited academic attention devoted to developing robust, context-specific risk management frameworks. This study provides critical insights that can guide future research agendas, especially on digital risk mitigation, Shariah governance frameworks, comparative risk modeling, and the integration of emerging technologies such as artificial intelligence. The findings contribute to strengthening the epistemic foundation of Islamic microfinance and supporting its long-term sustainability in a rapidly evolving financial landscape.
FINANCIAL PERFORMANCE, ENVIRONMENTAL DISCLOSURE, AND FIRM VALUE: THE MODERATING ROLE OF ECONOMIC GROWTH IN ENERGY SECTOR COMPANIES IN INDONESIA Kusmayadi, Dedi; Firmansyah, Irman; Dermawan, Wildan Dwi
Jurnal Ilmiah Ilmu Terapan Universitas Jambi Vol. 9 No. 2 (2025): Volume 9, Nomor 2, June 2025
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jiituj.v9i2.35741

Abstract

This research aims to explore the financial performance of energy companies and environmental disclosure practices in increasing company value. In addition, to date, there has been no research that investigates the role of economic growth in the relationship between environmental disclosure and corporate performance on corporate value in energy companies, even though economic growth greatly influences business conditions. This is the urgency of this research. Therefore, this research fills the gap by including gross domestic product as an indicator of economic growth as a moderating variable. The method used is moderated regression analysis with the research sample, namely energy companies in Indonesia that made environmental disclosures from 2017 to 2022. The results found that financial performance (profitability, liquidity, activity and solvability) significantly influenced company value, but environmental disclosure was not successful. shows influence. In addition, the moderation analysis test found that GDP moderated the relationship between environmental disclosure and company value, but did not moderate the relationship between financial performance and company value. This model implies that there is a role for the macroeconomic situation that triggers management to disclose its environmental activities in supporting increasing company value in the energy sector.
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