Article Per Year (5 Year)
p-Index From 2021 - 2026
5.5
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Indonesia MUQTASID Journal of Economics, Business, & Accountancy Ventura An-Nisbah: Jurnal Ekonomi Syariah Justicia Islamica : Jurnal Kajian Hukum dan Sosial Wahana Akademika: Jurnal Studi Islam dan Sosial Jurnal Ekonomi dan Bisnis Islam Al-Ahkam: Jurnal Ilmu Syari'ah dan Hukum Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Madaniyah: Terciptanya Insan Akademis Berkualitas Dan Berakhlak Mulia INTENSIF: Jurnal Ilmiah Penelitian dan Penerapan Teknologi Sistem Informasi Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Economica: Jurnal Ekonomi Islam al-Uqud : Journal of Islamic Economics Indonesian Journal of Islamic Literature and Muslim Society Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Owner : Riset dan Jurnal Akuntansi Khatulistiwa: Journal of Islamic Studies JURNAL PENELITIAN RELIGIA International Journal of Islamic Business and Economics (IJIBEC) JESI (Jurnal Ekonomi Syariah Indonesia) Forum Tarbiyah ALSINATUNA Indonesian Journal of Halal Research Journal of Islamic Accounting and Finance Research Wahana Akademika: Jurnal Studi Islam dan Sosial AL-FALAH : Journal of Islamic Economics Shafin: Sharia Finance and Accounting Journal Journal of Technology and Informatics (JoTI) Velocity: Journal of Sharia Finance and Banking Jurnal Akuntansi dan Audit Syariah (JAAIS) Journal of Islamic Economics and Finance Bussman Journal : Indonesian Journal of Business and Management Indonesian Journal of Economics and Management Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Media Riset Akuntansi Auditing & Informasi Maqdis: Jurnal Kajian Ekonomi Islam Melati: Jurnal Media Komunikasi Ilmu Ekonomi JURNAL EKONOMI BISNIS DAN MANAJEMEN HIKMATUNA: Journal for Integrative Islamic Studies Jurnal Penelitian Sahmiyya: Jurnal Ekonomi dan Bisnis Journal of Islamic Economics and Finance ISJOUST Velocity: Journal of Sharia Finance and Banking Religia : Jurnal Ilmu-Ilmu Keislaman Jurnal Ekonomi Bisnis dan Manajemen Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ilmiah Research Student Alsinatuna Hikmatuna Jurnal Akuntansi dan Keuangan Islam (JAKIs) Jurnal Hukum Islam Jurnal Intelek Dan Cendikiawan Nusantara An-Nisbah: Jurnal Ekonomi Syariah Journal of Sharia Economics, Banking and Accounting Indonesian Journal of Islamic Literature and Muslim Society Al-Ahkam: Jurnal Ilmu Syari'ah dan Hukum AL MAQRIZI: Jurnal Ekonomi Syariah dan Studi Islam International Journal of Islamic Business and Economics (IJIBEC) Joong-Ki Risalah Iqtisadiyah: Journal of Sharia Economics
Agus Arwani
UIN K.H Abdurrahman Wahid Pekalongan
Religion Humanities Astronomy Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Social Sciences Other

Published : 93 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 93 Documents
Search

 1   2   3   4   5 
ISLAMIC ACCOUNTING: AN OVERVIEW OF IDEOLOGICAL INTERPRETATIONS Arwani, Agus
Indonesian Journal of Islamic Literature and Muslim Society Vol 4, No 1 (2019)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4505.075 KB) | DOI: 10.22515/islimus.v4i1.1792

Abstract

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.
KONSTRUKSI HUKUM EKONOMI SYARIAH DALAM FIQH ANGGARAN YANG BEBASIS AKUNTANSI SYARIAH Arwani, Agus
Al-Ahkam Jurnal Ilmu Syari’ah dan Hukum Vol. 1, No. 2 (2016): Al-Ahkam: Jurnal Ilmu Syari'ah dan Hukum
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (651.672 KB) | DOI: 10.22515/al-ahkam.v2i2.279

Abstract

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.
Rancang Bangun Ekonomi Pendidikan dalam Investasi Pendidikan Islam Agus Arwani
Madaniyah Vol 7 No 1 (2017): 7 (1) Edisi Januari 2017
Publisher : Sekolah Tinggi Ilmu Tarbiyah (STIT) Pemalang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (136.105 KB)

Abstract

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.
Profesi Akuntan Syariah Indonesia Memasuki Masyarakat Ekonomi Asean (MEA) Arwani, Agus
Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 7, No 1 (2016): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/muqtasid.v7i1.163-184

Abstract

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
KONSTRUKSI UU NO. 21 TAHUN 2008 TENTANG PERBANKAN SYARIAH: STUDI REVENUE SHARING DALAM PERSPEKTIF HUKUM ISLAM Arwani, Agus
Wahana Akademika: Jurnal Studi Islam dan Sosial Vol 14, No 2 (2012): Wahana Akademika
Publisher : Kopertais Wilayah X Jawa Tengah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/wa.v14i2.554

Abstract

-
Sharia accounting on Indonesian Financial Accounting Standard on zakat and waqf take on industrial revolution 4.0 and society era 5.0 Arwani, Agus
Journal of Islamic Accounting and Finance Research Vol 2, No 2 (2020)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2020.2.2.6295

Abstract

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.  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.
The Effect of Product Quality And Product Impact on Customer Satisfaction Purchase Decisions as Intervening Variables S, Putri Andriyani; Arwani, Agus
Velocity: Journal of Sharia Finance and Banking Vol 1 No 1 (2021): May 2021
Publisher : Department of Islamic Banking, Faculty of Islamic Economics and Business, Institut Agama Islam Negeri Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (621.268 KB) | DOI: 10.28918/velocity.v1i1.3617

Abstract

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.
The Formulation of Islamic Accounting Views In Syekh Siti Jenar Nusantara Sufism Arwani, Agus
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 1 No 1 (2020): December 2020
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (747.912 KB) | DOI: 10.28918/jaais.v1i1.3241

Abstract

This study aims to analyze islamic accounting evolved through two approaches believed to exist items, namely theoretical philosophical and pragmatic / practical schools. Especially for theoretical philosophical flow there is a unique perspective in the effort to design the character of the financial statements of Islamic accounting in the view of Siti jenar in the framework of Nusantara Sufism . This article is a focus literature method, although initially rarely noticed in qualitative research methodologies. .It is Necessary aspects of ethics in the accounting value Refers to the philosophy of manunggaling kawulo gusti meaningful value based accounting in Islamic studies and the Lord be the ultimate goal and Become the ultimate goal of human life. With Siti jenar concept based manunggaling kawulo gusti, then accounting capitalists will not exist, otherwise the concept of accounting profit According to the teachings of Islam would be more readily accepted by the Muslim community.Accounting growing niche to be dominated by the capitalists, this accounting value is no longer free. As modern accounting concepts currently very thick with the feel EGOMAU (egoistic, materialistic, and utility) that emphasizes consideration and achievement of the company's profit figures that can not be denied again, capitalist accounting help Prevent the crisis.
Challenges and Prospect to Islamic Accountants Take on Industrial Revolution 4.0. Agus Arwani
Jurnal Akuntansi Indonesia Vol 9, No 2 (2020): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.9.2.85-105

Abstract

The purpose of this study is to provide an overview of the challenges and expectations of Islamic accountants in the industrial revolution era 4.0. This study uses a literary approach, by examining several references relating to the industrial revolution 4.0 relating to Islamic accountants. Theories in research use theories related to the industrial revolution 4.0 and related theories related to collaborative Islamic accounting including Popkoya et all theory IR and Iwan Triyuwono's theory SA.  The results of this paper that the Era of the industrial revolution 4 which offers convenience and speed makes people turn into super-fast. Technology is used and developed to accelerate the achievement of every goal set by humans. In the end, the material and psychological needs become inevitable to be forgotten, it will only increase. Professional accountants and Islamic accountants need a pattern of self-management of the basic functions of Islamic accountants and accountants which certainly increases the efficiency and effectiveness of work and the results are immediately known (real-time). The findings of this study include the challenges of Islamic accounting in the face of the industrial revolution including the provision of information that is financial and non-financial IT-based, accountability of financial statements in accordance with SAK Sharia is the main basis for policy makers, Sharia accountants must understand the development of IT-based economics and be able to harmonize conflicts of interest by following the development of information technology. The expectation of Islamic accountants in facing the industrial revolution can be accepted and has the knowledge and skills of IT-based SAK Sharia and can apply digital-based technology, Islamic Accountants always want to innovate in technology development and Islamic accountants are always adaptive in economic and technological development and always want to learn throughout time
The Role Of The Arabic Language In Islamic Economy Agus Yusuf Arwani
Jurnal Alsinatuna Vol 3 No 1 (2017): December 2017
Publisher : Arabic Education Program IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/alsinatuna.v3i1.1147

Abstract

This study aims to clarify the role of the Arabic language in Islamic Economy through a library research. It used descriptive approach combined with content analysis approach. Arabic is a compulsory language. When Islam expanded and came into contact with other civilizations, Arabic acted as a bridge of scholarship through the movement of translation. This movement got the right momentum, not only from the ulama, but also political and financial support from the umara, so the synergy of power and knowledge transformed into a powerful force in the development of Islamic science and civilization. Arabic in the future is predicted to play a more optimal role if Islamic educational institutions can synergize with power in establishing its role as a language of diplomacy, language of education, and language of communication in various fields especially in the Islamic economy field. Keyword: Arabic, Islamic Economy
Co-Authors Abdul Hamid Abdulaziz, Aisha Abiel Adib Muhammad, Daulat Abueid, Raed Adeel, Nazia Afriyanti, Indana Agus Fakhrina Alfin khoiri ANANDA SETIAWAN Andriyani, Putri Anis Wahdati A’aisyah Turrahmah Bagus Septiawan, Ardian Bakhri, Saeful Devy, Happy Sista Dilma Septi Afriani, Seli Dwi Titandy , Arga Fahmi, Ahmad Hanif Muntahal Fauzan Kilwalaga Firdausi, Muh. Izzat fortuna, givan Heriyanto Imam Kanafi Ina Mutmainah Indana Afriyanti Irfa Febriyani Izaty, Santi Nailul Izaty Jayawarsa, A.A. Ketut Junaeti Junaeti Junaeti, Junaeti Kafabih, Zidan Karimatul Khasanah, Karimatul KHAQIM, MUHAMMAD Khusna, Tsamrotul Kiptiyah Kiptiyah M. Mukmin Mahmudi Mahmudi Maspupah, Maspupah Masrur , Muhamad Masrur, Muhamad Masrur, Muhamad Maulina Fransiska Mavuri, Sudha Muhammad , Rifqi MUHAMMAD KHAQIM Muhammad Masrur Muhammad Wakhidin Nala Maghfiroh Nasrul Khakim Niken ning tiyas Nilna Arzaq Karimah Nur Lailatul Azhima Nurul Majid, Muhammad Paraswati , Dyah Priyadi , Unggul Putri Andriyani S Rachmania Sabilla, Meyra Ramadhan, Mahendra Utama Cahya Rifatul Hanifah Rifqi Muhammad Riza Aulia, Adhi S, Putri Andriyani Saenong, Farid Safarah, Nayla Said, Kholil Salsabila, Putri Saputra, Sulis Siti Zulfa, Siti Susminingsih Tahani Salsabila Tarmidzi Unggul Priyadi Wahdati, Anis Yusuf, Jamiu Adeniyi Zacky, Mohammad