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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
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ATTEMPTS TO SEARCH FOR AN ISLAMIC ECONOMIC DEVELOPMENT MODEL (ANALYSIS OF PHILOSOPHICAL THOUGHT MUSA ASY'ARIE) MUHAMMAD KHAQIM; AGUS ARWANI
Maqdis: Jurnal Kajian Ekonomi Islam Vol 4, No 1 (2019): Januari - Juni 2019
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v4i1.491

Abstract

Reflection on Islamic thought is no longer concerned with the problem of indigenization of Islam which is more likely to conservation tradition, even leads to a syncretism that almost eliminates the orthodoxy of Islam. Musa Asy'arie is a postmodern intellectual Muslim figure in Indonesia who, with his philosophical ability, is anxious to give a strict critique as well as a clear direction to the economic development of Muslims so that the Islamic economy becomes an outlet for poverty and injustice to society. Type of methodology in this research is literature research with focus of study of Islamic economic thought Musa Asy'arie. This qualitative research is focused on a written document in the form of text produced by Musa Asy'arie. The approach used in this research is phenomenology approach. The phenomenological approach is intended to examine, to reveal the biography, his work and the pattern of his thought development from the perspective of history, that is, from the social and political conditions of the culture at that time. The research results of Musa Asy'arie' thoughts in Islamic economics refers to things that are of fundamental Islamic economic value which include the first divine principle which is where the deity or Gods, the second is the humanitarian province, the three are based on social concern or with other sentences more important piety social rather than individual piety.
Rancang Bangun Akuntansi Syari'ah (Perspektif Filosofis dan Historis Tafsir Al Qur'ann) Agus Arwani
Jurnal Hikmatuna Vol 2 No 1 (2016): HIKMATUNA: Journal for Integrative Islamic Studies, June 2016
Publisher : Postgraduate Program, Universitas Islam Negeri (UIN) K. H. Abdurrahman Wahid Pekalongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.023 KB) | DOI: 10.28918/hikmatuna.v2i1.951

Abstract

Accounting basic weakness of capitalism can not be separated from the underlying knowledge base of the building is full of contradictions logic, thus constructing a reality that is full ofcontradictions. The fragility of the philosophical foundation of knowledge enough context to create a paradigm counter rival as a consequence of the revolution of science in the form of an alternative paradigm shift due to the failure of the old paradigm answered whole heap of problems. Modern accountingthat is value-free as part of the economic system during this time also felt only in favor of a small part of economic actors alone. Accounting Shari'ah demands is the ultimate truth (al-Haq) or moral truths that must be accounted for before God, although on the one hand Shari'ah accounting should also refer to the standard, but the standard is not intended as a justification, meaning that statements are made in accordance with the standards do not always true according to the shari'ah, if the reports are substantially deviated from the principles of Shari'ah. The content of the substance of Islam is essentially a liberation, making accounting is perceived as a treatise. Given the role of accountants as carrierstreatise God in the context of the profession. Translating the meaning of God's justice in the accounting structure, as a manifestation of God's involvement as an accounting center. Islam has outlined the meaning of justice is the basis of accounting in terms of valuation, recognition and presentation of accounting.
Determinan Kepercayaan, Lingkungan Sosial, Pendapatan Dan Efikasi Keuangan Terhadap Minat Menabung di Lembaga Keuangan Syariah Indana Afriyanti; Agus Arwani
Journal of Islamic Economics and Finance Vol. 2 No. 2 (2022): JIEF VOL.2 NO.2 NOVEMBER 2022
Publisher : Departement of Sharia Economics, Faculty of Islamic Economics and Business, Universitas Islam Negeri K.H Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (802.52 KB) | DOI: 10.28918/jief.v2i2.6246

Abstract

This study aimed to determine the effect of trust, social environment, income and financial efficacy on interest in saving in Islamic financial institutions. This research is a type of quantitative research. The data collection method in this study was a questionnaire using a sample of 100 respondents. The sampling technique is probability sampling with a simple random sampling method. This study uses multiple linear regression analysis methods and the data is processed with SPSS version 25 software. The results of this study indicate that partially social environment and efficacy have a significant effect on interest in saving in Islamic financial institutions, while trust and income have no significant effect on interest in saving in institutions. Islamic finance. then simultaneously trust, social environment, income, and financial efficacy affect the interest in saving in Islamic financial institutions. The implications for Islamic financial institutions need to make people feel confident because a person's belief or self-confidence can eliminate doubts about doing something, including in terms of saving. And it is necessary to create a good social environment because the value of a good social environment will encourage people's interest to save in Islamic financial institutions. Whereas. the trust and income variables have no influence on the interest in saving in Islamic financial institutions. This means that Islamic financial institutions need to increase socialization and public education to the public so that they can be more confident and interested in using their products.
The Effectiveness Of Website/Webblog-Based Mosque Management Information Systems In Providing Accountable Information In Pekalongan City Muhammad Masrur; Agus Arwani; Nasrul Khakim
Islamic Studies Journal for Social Transformation ISJOUST Vol 2, No 1, 2018
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (827.468 KB) | DOI: 10.28918/isjoust.v2i1.1611

Abstract

A mosque organization plays a role as a public sector organization that manages the mosque’s resources and activities. The management and resources in the mosque are mostly done voluntarily. The development of information technology (IT) has provided various means for management in managing business and decision-making. Nonetheless, the measurement or assessment of the quality of an effective information system is hard to carry out directly, including cost-benefit measurement. A descriptive quantitative approach was employed in this field research. The findings reveal the quality system, quality information, process quality, collaborative quality and service quality contributed to the mosque management information systems. Website/webblog-based mosque run effectively and obtained accountable information in the city of Pekalongan. The management of the mosque’s website in this city has been established effectively since it applies the management of mosque information systems by using DeLone and McLean’s model of information system success, which includes system quality management, collaborative quality, and service quality of website/webblog-based mosque in Pekalongan City.
The Effect of Product Quality And Product Impact on Customer Satisfaction Purchase Decisions as Intervening Variables Putri Andriyani S; Agus Arwani
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, UIN K.H. Abdurrahman Wahid 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.
EPISTEMOLOGI HUKUM EKONOMI ISLAM (MUAMALAH) Agus Arwani
Religia Vol 15 No 1: April 2012
Publisher : UIN K.H. Abdurrahman Wahid 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
ISLAMIC ACCOUNTING: AN OVERVIEW OF IDEOLOGICAL INTERPRETATIONS Agus Arwani
Indonesian Journal of Islamic Literature and Muslim Society Vol. 4 No. 1 (2019): June 2019
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | 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.
Eksplorasi Peran Teknologi Blockchain dalam Meningkatkan Transparansi dan Akuntabilitas dalam Keuangan Islam: Tinjauan Sistematis Arwani, Agus; Priyadi, Unggul
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 2 (2024): April
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i2.653

Abstract

Penelitian ini bertujuan untuk mengeksplorasi bagaimana teknologi blockchain dapat meningkatkan transparansi dan akuntabilitas dalam keuangan Islam. Metode penelitian dengan melakukan tinjauan sistematis terhadap literatur yang ada, penelitian ini mengumpulkan data dari berbagai sumber termasuk artikel jurnal, internet, dan buku, menggunakan pendekatan deskriptif kualitatif. Hasil penelitian menunjukkan bahwa blockchain meningkatkan keamanan data, transparansi transaksi, dan memiliki sistem yang bersifat desentralisasi. Ini relevan dengan kebutuhan transparansi dan akuntabilitas dalam keuangan Islam, seperti dalam praktik zakat dan wakaf. Penelitian ini menemukan bahwa penerapan blockchain dapat memberikan perbaikan signifikan dalam transparansi dan akuntabilitas di sektor keuangan Islam. Implikasinya meliputi potensi untuk memperkuat kepercayaan publik dan efisiensi dalam pengelolaan keuangan Islam, sekaligus menghadapi tantangan dalam kepatuhan syariah dan adaptasi teknologi.
Eksplorasi Peran Teknologi Blockchain dalam Meningkatkan Transparansi dan Akuntabilitas dalam Keuangan Islam: Tinjauan Sistematis Arwani, Agus; Priyadi, Unggul
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 2 No. 2 (2024): April
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v2i2.653

Abstract

Penelitian ini bertujuan untuk mengeksplorasi bagaimana teknologi blockchain dapat meningkatkan transparansi dan akuntabilitas dalam keuangan Islam. Metode penelitian dengan melakukan tinjauan sistematis terhadap literatur yang ada, penelitian ini mengumpulkan data dari berbagai sumber termasuk artikel jurnal, internet, dan buku, menggunakan pendekatan deskriptif kualitatif. Hasil penelitian menunjukkan bahwa blockchain meningkatkan keamanan data, transparansi transaksi, dan memiliki sistem yang bersifat desentralisasi. Ini relevan dengan kebutuhan transparansi dan akuntabilitas dalam keuangan Islam, seperti dalam praktik zakat dan wakaf. Penelitian ini menemukan bahwa penerapan blockchain dapat memberikan perbaikan signifikan dalam transparansi dan akuntabilitas di sektor keuangan Islam. Implikasinya meliputi potensi untuk memperkuat kepercayaan publik dan efisiensi dalam pengelolaan keuangan Islam, sekaligus menghadapi tantangan dalam kepatuhan syariah dan adaptasi teknologi.
Sustainable development and Islamic philanthropy: Synergy of zakat and SDGs Arwani, Agus; Muhammad, Rifqi; Mahmudi, Mahmudi
al-Uqud : Journal of Islamic Economics Vol. 8 No. 1 (2024): January
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/al-uqud.v8n1.p124-160

Abstract

The research aims to explore the synergy between Zakat as a form of Islamic philanthropy and the Sustainable Development Goals (SDGs), which include economic, social and environmental dimensions, to meet the needs of the current generation without compromising the capabilities of future generations. Using a Systematic Literature Review (SLR) approach, this research analyses relevant literature to understand the potential and obstacles to integrating Zakat with sustainable development. Research findings show that Zakat can accelerate poverty alleviation, improve access and quality of education, and fund health programs which align with several SDG targets. However, challenges faced in zakat integration include less positive public perceptions, regulations that still need optimisation, and gaps in zakat management practices. The implications of these findings show that to optimise Zakat's contribution to achieving the SDGs, increased governance, transparency, and cross-sector collaboration are needed. This research provides valuable insights for policymakers, zakat practitioners, and other interested parties to design more effective strategies for utilising Zakat as the primary driver of achieving the SDGs.