Articles
<![CDATA[PERANAN PERPUSTAKAAN DALAM MENINGKATKAN KUALITAS PERGURUAN TINGGI ]]>
<![CDATA[Junaeti, Junaeti]]>;
<![CDATA[Arwani, Agus]]>
<![CDATA[ LIBRARIA Vol 4, No 1 (2016): LIBRARIA ]]>
Publisher : <![CDATA[UPT. Perpustakaan Institut Agama Islam Negeri (IAIN) Kudus ]]>
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DOI: 10.21043/libraria.v4i1.1245
<![CDATA[In an effort to support the implementation of universities, universities need to be supported by a set of facilities and infrastructure. One of the basic and essential facilities are available and a library with adequate service. Libraries who is a supporter of university should be able to play an active role to support the task of universities. The library is a facility or providing a means of reading materials. The purpose of the library itself, especially the college library is to provide information services for learning, research, and community service in order to implement the Tri Dharma College tow. Libraries have a very significant role in the institutions, especially institutions that shelter the college library. With good management, the library will have a positive impact for users it serves. Availability of a wide range of services and knowledge in the college library, will give the user a chance to utilize and develop knowledge independently. Repair image of the library as an institution of professional higher education and provide information services to the campus community will open up the minds of them, that the library can be used as an alternative means that are used to study independently.Dalam upaya mendukung terlaksananya perguruan tinggi, lembaga perguruan tinggi perlu ditunjang oleh seperangkat fasilitas serta prasarana. Salah satu fasilitas pokok dan esensial adalah tersedianya perpustakaan dengan koleksi dan layanan yang memadai. Perpustakaan yang merupakan pendukung dari perguruan tinggi harus dapat berperan aktif menunjang tugas perguruan tinggi. Perpustakaan adalah fasilitas atau tempat menyediakan sarana bahan bacaan. Tujuan dari perpustakaan sendiri, khususnya perpustakaan perguruan tinggi adalah memberikan layanan informasi untuk kegiatan belajar, penelitian, dan pengabdian masyarakat dalam rangka melaksanakan Tri Dharma Perguruan Tingg. Perpustakaan mempunyai peran yang sangat berarti dalam institusi lembaga yang menaunginya khususnya perpustakaan perguruan tinggi. Dengan adanya pengelolaan yang baik, perpustakaan akan memberikan dampak yang positif bagi pemakai yang dilayaninya. Ketersediaan berbagai macam layanan dan pengetahuan di perpustakaan perguruan tinggi, akan memberikan kesempatan pemakai untuk dapat memanfaatkan dan mengembangkan pengetahuan secara mandiri. Perbaikan citra perpustakaan perguruan tinggi sebagai institusi profesional dan memberikan layanan informasi bagi komunitas kampus akan membuka cakrawala berpikir mereka, bahwa perpustakaan dapat dijadikan sebagai sarana alternatif yang digunakan untuk belajar secara mandiri.]]>
<![CDATA[ISLAMIC ACCOUNTING: AN OVERVIEW OF IDEOLOGICAL INTERPRETATIONS ]]>
<![CDATA[Arwani, Agus]]>
<![CDATA[ Indonesian Journal of Islamic Literature and Muslim Society Vol 4, No 1 (2019) ]]>
Publisher : <![CDATA[IAIN Surakarta ]]>
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DOI: 10.22515/islimus.v4i1.1792
<![CDATA[The paper aims to explore the ideological interpretation of Islamic accounting. It is hoped that the results of various interpretations of Islamic accounting are obtained comprehensively. The research method used is qualitative research. Qualitative research is called Participant-Observation because the researcher himself must be the main instrument in collecting data by directly observing the object being examined While the research approach uses a literature study. The results of this study found that there are several views on the interpretation of Islamic accounting ideology. The fragile philosophical foundation of context knowledge is enough to create counter paradigm rivals as a consequence of the scientific revolution (science revolutions) in the form of an alternative paradigm shift due to the failure of the old paradigm to answer a set of problems. The content of the Islamic substance is liberation, making accounting perceived as a treatise.]]>
<![CDATA[KONSTRUKSI HUKUM EKONOMI SYARIAH DALAM FIQH ANGGARAN YANG BEBASIS AKUNTANSI SYARIAH ]]>
<![CDATA[Arwani, Agus]]>
<![CDATA[ Al-Ahkam Jurnal Ilmu Syari’ah dan Hukum Vol. 1, No. 2 (2016): Al-Ahkam: Jurnal Ilmu Syari'ah dan Hukum ]]>
Publisher : <![CDATA[IAIN Surakarta ]]>
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DOI: 10.22515/al-ahkam.v2i2.279
<![CDATA[The current global economic developments have implications for the welfare state. Limits and strength of the nation-state is fading, dispersed to the locality, independent organizations, civil society bodies supra-national (such as NAFTA or the European Union), and multinational corporations. Iin his book Mishra Globalization and Welfare State that globalization has limited the capacity of the nation-state in conducting social protection. One mode of latent corruption done is to inflate the budget or mark-up budget of raising the budget value than the actual value. Problems in this paper how the economic law of Islam respond to the phenomenon of corruption budget? How urgency and fiqh function of the budget in anticipation of corruption in Indonesia?. Through the budget, organization communicates management plans to all members of the organization, coordinating the activities of various parts of the organization, assigning responsibility to the manager, also obtained a commitment from the manager which is the basis for evaluating the performance of managers. Efforts should be made to anticipate and eradicate corruption in Indonesia, not merely intensified the inspection, investigation and arrest criminals only. Efforts to combat corruption and anticipation is not just by intensifying the campaign to strengthen a person's moral values. But building a budget fiqh ala Indonesia as a system for monitoring and controlling the budget both formal and community mechanisms, it should be held, despite the efforts of relatively still questionable results. It can happen because it will be many challenges and obstacles of the parties who are familiar with corruption. Solutions to uphold the integrity of the zone free / corruption of an institution by using sharia accounting principles in the management of the budget. Concrete forms of accounting shari'ah should be able to present a financial statement or budget management that is based on fairness, honesty, and truth as a form of implementation of the responsibility to fellow human beings and execution of commands (liabilities) of God.]]>
<![CDATA[Rancang Bangun Ekonomi Pendidikan dalam Investasi Pendidikan Islam ]]>
<![CDATA[Agus Arwani]]>
<![CDATA[ Madaniyah Vol 7 No 1 (2017): 7 (1) Edisi Januari 2017 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Tarbiyah (STIT) Pemalang ]]>
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<![CDATA[Training leads to the productivity of educated labor. Nevertheless, how the big contribution to growth is still the unanswered question accurately. Hence, it is also strange how the comparison between the level of Economics Behind The results of educational investments compared with investments in other sectors. Schooling is the social institution needed to produce educational products and services. Educational outcomes can be categories as consumption and investment.. As consumption, the results are immediately and directly enjoyable, called “outputs”. While as investment, education give benefits indirectly and in the long term continuity, named “outcomes”. Also the results can be differentiated as economic valued outputs and non-economic valued outputs. The first one is outputs which potentially useful to get financial or monetary advantages, as knowledge and skills. While the second one is benefits which cannot be measured as money, like friendship, happiness, etc. The calculation of economical education results carried out by formulas: the earnings differentials, net present value, or internal rate of return, etc. This computation is very important to make a decision or consideration in choosing and continue studying, to explain manpower condition, and to improve education program to meet with manpower demand.]]>
<![CDATA[Profesi Akuntan Syariah Indonesia Memasuki Masyarakat Ekonomi Asean (MEA) ]]>
<![CDATA[Arwani, Agus]]>
<![CDATA[ Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 7, No 1 (2016): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah ]]>
Publisher : <![CDATA[IAIN Salatiga ]]>
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DOI: 10.18326/muqtasid.v7i1.163-184
<![CDATA[Accountants are the actors who contribute to the establishment andimplementation of accounting as a structure. On the other hand theconsequences of the application of modern accounting shows the impact ofa less than satisfactory. Facts show the number of accounting manipulationscandal that hit the company’s financial statements and the low awarenessof their social responsibility and the environment implies that very largechanges in accounting principals. Accounting reality is part of how accountants take on the role. Deviations reality always brings accountants as party central is how actors and structures form mutually met. Habitus actor ‘’ greedy ‘’ met with accounting (capitalism) as a structure that legitimize it. In reality accountant (agent) looks so lost in the shackles of capitalism, so the agency theory in the form of a conflict of interest, it seems to shift the basis of mutual symbiosis between the interests of management and accountants. Accountants must be returned khittah her as a sovereign profession, he is an ideologue as Rausyan Fikr. All forms of deep-an accountant in worship, glorify the ‘’ number ‘’ in the sense of making all tasks as tasks (treatises) ‘’ prophetic ‘’ to map the right stakeholders fairly and correctly. This can only take place within the awareness frame of the Godhead (fervently) to put God at the summit toward accountability. Readiness accountant sharia in entering the MEA in 2016 with preparing the capabilities and expertise of sharia-based accounting standards IFRS, Accounting Sharia must understand the risks of sharia, sharia accountingshould be standardized SDI International, science and technology capabilitiesaccountant sharia be reliable]]>
<![CDATA[Konstruksi Tafsir Al Qur’an Dalam Akuntansi Syari’ah ]]>
<![CDATA[Arwani, Agus]]>
<![CDATA[ HERMENEUTIK Vol 10, No 1 (2016): Hermeneutik: Jurnal Ilmu al-Qur'an dan Tafsir ]]>
Publisher : <![CDATA[Program Studi Ilmu Al-Qur`an dan Tafsir, Fakultas Ushuluddin, IAIN Kudus ]]>
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DOI: 10.21043/hermeneutik.v10i1.3903
<![CDATA[Artikel ini bertujuan untuk melihat sistem ekonomi konvensional tidak mampu lagi bisa menjawab persoalan-persoalan ekonomi yang semakin kompleks. Akuntansi modern yang bersifat value-free sebagai salah satu bagian dari sistem ekonomi selama ini berpihak pada sebagian kecil dari pelaku ekonomi saja. Islam sangat mendorong pendayagunaan harta dan melarang menyimpannya, sehingga dapat direalisasikan peranannya dalam aktivitas ekonomi akuntansi syari’ah tuntutannya adalah kebenaran hakiki (al-h}aq) yang harus dipertanggungjawabkan dihadapan Allah, walaupun di satu sisi akuntansi syari’ah juga harus merujuk pada standar tetapi standar tidak dimaksudkan sebagai pembenaran. Islam melalui al-Qur’an telah menggariskan bahwa konsep akuntansi yang harus diikuti oleh para pelaku transaksi adalah menekankan pada konsep pertanggungjawaban. Kandungan substansi Islam pada dasarnya adalah pembebasan, menjadikan akuntansi dipersepsi sebagai risalah, memberi peran akuntan sebagai pembawa risalah Allah dalam konteks profesi dan menerjemahkan makna keadilan Tuhan dalam struktur akuntansi, sebagai wujud pelibatan Tuhan sebagai pusat akuntansi.]]>
<![CDATA[Sharia accounting on Indonesian Financial Accounting Standard on zakat and waqf take on industrial revolution 4.0 and society era 5.0 ]]>
<![CDATA[Arwani, Agus]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol 2, No 2 (2020) ]]>
Publisher : <![CDATA[Universitas Islam Negeri (UIN) Walisongo Semarang ]]>
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DOI: 10.21580/jiafr.2020.2.2.6295
<![CDATA[Purpose - The aims to point out the challenges and expectations towards sharia accounting profession on zakat and waqf in facing the industrial revolution.Method - This research used a qualitative approach by systematically explaining various sources of literature. Â Result - The results of the research shows that the era of the Industrial Revolution 4.0 and Society 5.0 offers convenience and speed, making people turn into super fast and human-centered. Both professional and sharia accountants need a pattern of self-management on the basic functions of sharia accounting which will, in turn, increase the efficiency and effectiveness of their work and the results can be shown in real-time.Implication - Research implication shows that some companies have developed this because of the support gained from the adequate standardization of financial management processes and standardization information systems architecture and by the demands of the fourth-generation industry proving that crucial competencies are needed for sharia accountants of zakat and waqf.Originality - The research shows that Islamic accountants must understand Indonesian Financial Accounting Standard 109 on Zakat, Infaq and Sadaqah, and Indonesian Financial Accounting Standard 112 on Waqf which is based on information technology in the era of Industrial Revolution 4.0 and Society Era 5.0.]]>
<![CDATA[RETRACTED: Determinants Information Disclosure And Responsibility of Financial Statements to Consistency Muzakki ]]>
<![CDATA[Arwani, Agus]]>
<![CDATA[ EQUILIBRIUM Vol 9, No 1 (2021): EQUILIBRIUM ]]>
Publisher : <![CDATA[Prodi Ekonomi Syariah Pascasarjana IAIN Kudus ]]>
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DOI: 10.21043/equilibrium.v9i1.10099
<![CDATA[The purpose of the research was to decide the impact of data revelation and money-related articulation responsibility on the consistency of paying zakat, infaq, and sadaqah on LAZ in Pekalongan city. This study uses a quantitative approach that utilizes a questionnaire distributed to s 117respondent. The comes about of the think about appearing that data divergence had a critical impact on the consistency of paying zakat, infaq and sadaqah in Pekalongan city as prove by the calculated t esteem more noteworthy than the t table esteem and the noteworthiness esteem underneath 0.05 so that the first hypothesis Ha1 was accepted. Likewise, the accountability variable financial statements also affect the consistency of paying zakat partially tested to receive Ha2. The simultaneous testing that the effect of information disclosure and financial accountability on the consistency of muzakki also influences simultaneously, which is indicated by the F value greater than the F table. The research finding is that information disclosure, and accountability of financial statements have a partial and simultaneous effect on the consistency of paying for ZIS in the usual city of Pekalongan. The originality of research can be seen from the disclosure of information and the responsibility of financial statements to create consistent muzakki paying zakat, which is different from previous research. The practical implication of this research is that amil zakat institutions can use the importance of disclosing information and accountability of financial statements to be more consistent in entrusting their zakat.]]>
<![CDATA[The Effect of Product Quality And Product Impact on Customer Satisfaction Purchase Decisions as Intervening Variables ]]>
<![CDATA[S, Putri Andriyani]]>;
<![CDATA[Arwani, Agus]]>
<![CDATA[ Velocity: Journal of Sharia Finance and Banking Vol 1 No 1 (2021): May 2021 ]]>
Publisher : <![CDATA[Department of Islamic Banking, Faculty of Islamic Economics and Business, Institut Agama Islam Negeri Pekalongan ]]>
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DOI: 10.28918/velocity.v1i1.3617
<![CDATA[The purpose of this study is to determine the effect of product quality and product benefits on customer satisfaction through purchase. The research method uses a quantitative approach. The consumers of Hexsoul were drinking water more than five times in the distributor of Pekalongan City branch Hexsoul drinking water as many as 234 consumers with a sample of 100 respondents using Donald R. Cooper and C. William Emory formulas. The sampling technique uses accidental sampling and then purposive sampling. The data analysis is used in this study is path analysis. The product quality has a positive and significant effect on purchasing decisions with a significance value of 0,000 and a regression coefficient of 0,244, a significance value of 0,000 <0,05 (2) product benefit has a the significance value of 0,000 <0,05 (3) product quality has a positive and significant effect on consumer satisfaction with a significance of 0,002 and regression coefficient value of 0.140, (4) the benefit has a positive and significant effect on consumers satisfaction with a significance of 0.022 and a regression coefficient of 0.140, (5) purchasing decisions have a positive and significant effect on consumer satisfaction with a significance of 0,000 and a regression coefficient of 0.399,(6) product quality has a positive and significant effect on customer satisfaction through wit's purchasing decisions h the significance of 0,000 and a regression coefficient of 0.158(7)benefit has a positive and significant effect on customer satisfaction through purchasing decisions with significance of 0,000 and a regression coefficient of 0.210.]]>
