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All Journal Shirkah: Journal of Economics and Business Management and Sustainability
Irman Firmansyah
Siliwangi University Tasikmalaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Efficiency versus Maqashid Sharia Index: an Application on Indonesian Islamic Bank Aam S. Rusydiana; Irman Firmansyah
Shirkah: Journal of Economics and Business Vol 2, No 2 (2017)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.284 KB) | DOI: 10.22515/shirkah.v2i2.154

Abstract

The Development of Islamic Banking Industry in Indonesia relatively shows a good tendency. In the market, inefficiency would be the great obstacles in head to head to conventional bank. Despite of efficiency performance in Islamic Bank, Islamic Bank also must have sharia compliance performance. So it needed to identified the efficiency of Islamic Bank in Indonesia and the achievement of Maslahah in term of three aspects, there are education, the creating of justice, and the attainment of welfare. This study would try to measure the efficiency of Islamic Banking Industry with Data Envelopment Analysis (DEA) method and also to evaluate the performance by using Maqasid Sharia Index (MSI). Banxia Frontier Analyst 3.1 used in the data calculation. The calculation of the level of Islamic Bank efficiency in this study are relative, not absolute. Result of this study indicate four main findings, first, Islamic bank involve in quadran 1 is Islamic bank who reached the highest efficiency and the best performance; there are BMI and Bank Panin Sharia. Islamic bank involve in quadran 2 is Islamic bank who reached the highest efficiency and the lowest performance, there are BSM, Maybank Sharia, and Bank Sharia Bukopin. Islamic bank involve in quadran 3 is Islamic bank who reached the lowest efficiency and have a good performance, there are BRI sharia, and BCA sharia. Islamic bank involve in quadran 4 is Islamic bank who reached the lowest efficiency and the lowest performance, there are Bank Mega Sharia, Victoria Sharia, BNI Sharia, and BJB Sharia.Keywords: Maqasid Index, Efficiency, DEA, Efficiency-Maqasid Quadrant (EMQ) 
A Sentiment Analysis on Profit Management Irman Firmansyah
Management and Sustainability Vol. 1 No. 1 (2022): Management & Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ms.v1i1.287

Abstract

This study aims to evaluate sentiments related to profit management practices using secondary data obtained from articles that have been published on the Scopus database. A qualitative approach is applied in this research methodology, with the utilization of SentiStrength software to classify sentiments. The results of the analysis show that positive sentiment dominates at 40% towards profit management, followed by neutral sentiment at 37%, and negative sentiment at 23%. Some of the positive aspects include improving economic welfare, investment and development, human resource development, and company competitiveness. On the other hand, negative issues related to profit management include exploitation of employees and natural resources, emphasis on profits without considering sustainability, ethical business practices, and possible social impacts. This research aims to present a comprehensive picture of sentiments towards for-profit management, covering its positive aspects, advantages, potential and benefits, while identifying potential weaknesses and threats associated with negative perceptions of for-profit management practices.
Co-Authors Aam S. Rusydiana