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All Journal Jurnal Akuntansi Indonesia MUQTASID Journal of Economics, Business, & Accountancy Ventura An-Nisbah: Jurnal Ekonomi Syariah Wahana Akademika: Jurnal Studi Islam dan Sosial Jurnal Ekonomi dan Bisnis Islam 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 Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Owner : Riset dan Jurnal Akuntansi Khatulistiwa: Journal of Islamic Studies 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 Hermeneutik : Jurnal Ilmu Al-Qur'an dan Tafsir 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 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 Equilibrium: Jurnal Ekonomi Syariah 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 Jurnal Kajian Hukum dan Sosial
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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

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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
Sharia accounting on Indonesian Financial Accounting Standard on zakat and waqf take on industrial revolution 4.0 and society era 5.0 Agus Arwani
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.
KONSTRUKSI UU NO. 21 TAHUN 2008 TENTANG PERBANKAN SYARIAH: STUDI REVENUE SHARING DALAM PERSPEKTIF HUKUM ISLAM Agus Arwani
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

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MURABAHAH FINANCING AND EFFECT ON EARNINGS IJARAH BCA ISLAMIC YEAR 2012-2015 Agus Arwani; Muhammad Wakhidin
Jurnal Ekonomi dan Bisnis Islam | Journal of Islamic Economics and Business Vol. 4 No. 1 (2018): JANUARI-JUNI 2018
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jebis.v4i1.9963

Abstract

Financing as an important element in the bank. Based on data from Bank Indonesia, the loan product most in demand is Murabaha, which is financed with the principle of buying and selling. The purpose of this study was to determine the effect of the Murabahah and Ijarah partially and simultaneously to profit BCA Syariah years 2012-2015. This type of research correlation with a quantitative approach.The data source of monthly financial reports from January 2012 to December of 2015. The analysis of the data by t-test  indicates that the variable Murabaha financing with significant influence on profits of less than 5% is equal to 0,000 and for Ijarah variable has no effect on earnings by more than 5% significance that is equal to 0.374. Based on the test results F it can be concluded that the financing Murabaha and Ijarah effect on profits, it is based on the calculation of the value of the F test of significance smaller than the significance level of 5% IE 0,000. The ability to predict the independent variable on the dependent variable is equal to 59.1% is indicated by the Adjusted R Square of 59.1%, while the remaining 40.9% is influenced by other variables.Keywords: Earnings, Murabahah, Ijarah
The Formulation of Islamic Accounting Views In Syekh Siti Jenar Nusantara Sufism Agus Arwani
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol. 1 No. 1 (2020): December 2020
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN K.H. Abdurrahman Wahid Pekalongan

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