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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

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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 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.
The implementation of IFRS in Indonesian Islamic accounting Agus Arwani
Journal of Economics, Business, & Accountancy Ventura Vol 21, No 3 (2018): December 2018 - March 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i3.1254

Abstract

This research examines the IFRS  implementation in Indonesian Islamic accounting. It employs a literature review method to systematically explain the accounting theory, the Islamic Financial Accounting Standards, and International Financial Reporting Standards (IFRS).  This study concludes that there is a conflict between the International Financial Reporting Standards (IFRS) and some Islamic principles which has not been yet resolved. The Islamic accounting is also facing some complex issues related to the convergence of International Financial Reporting Standards in Indonesia due to incorrect implementation of IFRS in some countries related to the translation problems from English to local languages. The biggest problem in implementing IFRS convergence for business is dealing with the expenses spent for the development of knowledge, supports and trainings for consultants
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.
PENGARUH SIKAP MAHASISWA MUSLIM TERHADAP MINAT PADA BANK SYARIAH Agus Arwani
Jurnal Penelitian Vol 12 No 1: Mei 2015
Publisher : IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jupe.v12i1.640

Abstract

This study has two objectives, namely 1) understanding moslem students attitudes toward Islamic banks products in Yogyakarta, and 2) determining the interest groups of students majoring in Islamic economics / muamalah in Yogyakarta on Islamic Banking. Data were collected through questionnaires and tested by regression analysis. The results showed that the attitude and subjective norms affect the interest savings in Islamic banks. This means that all independent variables have a significant positive relationship with the dependent variable.
EPISTEMOLOGI HUKUM EKONOMI ISLAM (MUAMALAH) Agus Arwani
Religia Vol 15 No 1: April 2012
Publisher : IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/religia.v15i1.126

Abstract

Islam adalah agama universal dan komprehensif. Universal artinya bahwa Islam ditujukan untuk semua umat manusia di bumi dan dapat diterapkan setiap saat hingga berakhirnya waktu. Satu aspek penting yang berkaitan dengan hubungan manusia adalah ekonomi. Paham ekonomi Islam memiliki prinsip yang diturunkan dari Al-Qur’an dan Hadist. Ekonomi Islam sebagai disiplin ilmu memiliki pondasi epistimologi. Epistimologi ekonomi Islam berarti tinjauan sumber ekonomi Islam termasuk metodologi dan kebenaran ilmiah. Epistimologi Islam sebagai langkah awal untuk mendiskusikan subjek filosofi pengetahuan. Pada sisi lain, epistimologi Islam berpusat pada Tuhan, dalam pengertian Tuhan sebagai sumber pengetahuan dan sumber kebenaran. Sisi yang lain, epistimologi Islam berpusat pada manusia, dalam pengertian manusia sebagai aktor pencari pengetahuan (kebenaran). Epistimologi hukum ekonomi Islam membutuhkan ijtihad yang menggunakan alasan rasio. Epistimologi hukum ekonomi Islam menggunakan metode deduksi dan induksi
Analisis Strategi Pemasaran Pengusaha Batik Kelurahan Banyurip Pekalongan Dengan Pendekatan Marketing Mix Berbasis Syariah Agus Arwani
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Vol 4, No 1 (2019): June 2019
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v4i1.1345

Abstract

This study aims to explore the marketing strategies of Banyurip urban batik entrepreneurs in Pekalongan city, with qualitative types of filed research. The collection technique uses interview, observation and documentation methods. The results of the study that batik entrepreneurs in Banyurip village had carried out marketing mix marketing strategies, they made various batik products, with cash and tempo prices, distribution by coming to the market, batik shops, shipping packages, and through Loper and resellers, market coverage from the city, outside the city to outside Java and even abroad, most of them use direct selling promotions, and utilize social media technology. Batik entrepreneurs in general as much as 75% have applied the principles of sharia marketing mix. The 25% have not perfectly implemented sharia principles with those who still use the services of interest-based financial institutions for production capital, in addition there are still entrepreneurs who dispose of batik waste water directly. The strength possessed by entrepreneurs produce batik products with various types, motivations and patterns, the weakness is capital and less competent workforce, the opportunity is to maximize technology and maintain trust, while the threat is raw materials which tend to rise but selling prices lower and more competition.
The Future of The Profession of Accountant Sharia Enter MEA In 2017 Agus Arwani
International Journal of Islamic Business and Economics (IJIBEC) IJIBEC VOLUME 1 NO. 1 JUNE 2017
Publisher : Faculty of Islamic Economics and Business of UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v1i1.777

Abstract

Accountants are the actors who contribute to the establishment and implementation of accounting as a structure. On the other hand the consequences of the application of modern accounting shows the impact of a less than satisfactory. Facts show the number of accounting manipulation scandal that hit the company's financial statements and the low awareness of their social responsibility and the environment implies that very large changes 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 frame sovereign and raise awareness of the Godhead (fervently) to put God at the summit toward accountability. Readiness accountant sharia in entering the MEA in 2017 with preparing the capabilities and expertise of sharia-based accounting standards IFRS, Accounting Sharia must understand the risks of sharia, sharia accounting should be standardized SDI International, science and technology capabilities accountant sharia be reliable.
Work Ethic And Strategic Development of Batik Pekalongan Indonesia on Islamic Business Perspective Muhamad Masrur; Agus Arwani
JESI (Jurnal Ekonomi Syariah Indonesia) Vol 10, No 2 (2020)
Publisher : Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.321 KB) | DOI: 10.21927/jesi.2020.10(2).67-83

Abstract

This paper aims to find out how the work ethics of Pekalongan batik entrepreneurs and the business development strategies of Pekalongan batik entrepreneurs from perspective of Islamic business ethics. This study uses a qualitative approach by observations, interviews, and documentation to Muslim entrepreneurs. The results study note that batik entrepreneurs in Pekalongan conduct their business with a high work ethic spirit, nature maintains and develops business, they do business development strategies mostly by Islamic business ethics, both from marketing strategies such as products, prices, distribution of promotions, and sales systems that adapted times, treating employees, still less additional capital that is related to conventional banking, and still a lack of awareness not to dispose of batik waste in rivers. The findings of the study that the businessman batik Muslims in Pekalongan have the ethic of work are high and pass strategy development effort batik using principle business of Islam.  
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