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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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PENGARUH KEBIJAKAN DIVIDEN, KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL PROFITABILITAS SEBAGAI MODERATING Kiptiyah Kiptiyah; Arwani, Agus; Priyadi, Unggul
JURNAL ILMIAH RESEARCH STUDENT Vol. 1 No. 4 (2024): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jirs.v1i4.1060

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kebijakan dividen yang diproksikan dengan divident payout Rassio (DPR) dan kebijakan hutang yang diproksikan dengan dept of assets rassio (DAR) terhadap nilai perusahaan yang diproksikan dengan Tobin’s Q dengan profitabilitas yang diproksikan dengan return on asset (ROA) pada perusahaan subsektor perbankan yang terdaftar di bursa efek indonesia periode 2018-2022. Penelitian ini termasuk jenis penelitian kuantitatif dengan jenis penelitian kausalitas. Teknik pengumpulan data dengan menggunakan data sekunder. Populasi penelitian ini adalah perusahaan subsektor perbankan yang terdaftar di bursa efek indonesia tahun 2018-2022. Teknik pengambilan sampel dengan menggunakan porposive sampling yang emmeperoleh jumlah 11 sampel penelitian. Teknik analisis menggunakan MRA dengan bantuan Eviews versi 12.Hasil penelitian setelah dilakukan pengujian maka mendapatkan hasil: (1) kebijakan dividen berpengaruh terhadap nilai perusahaan. (2) kebijakan hutang tidak berpengaruh terhadap nilai perusahaan. (3) profitabilitas dapat memberikan pengaruh negatif kebijakan dividen terhadap nilai perusahaan. (4) profitabilitas memberikan pengaruh negatif kebijakan hutang terhadap nilai perusahaan.
Dinamika Harga Saham: Dampak dari Asset Growth, Net Profit Margin, ROI dan Islamic Social Reporting Rachmania Sabilla, Meyra; Arwani, Agus
Shafin: Sharia Finance and Accounting Journal Vol. 3 No. 2 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v3i2.10191

Abstract

Harga saham merupakan harga sebuah saham yang berupa bukti pernyertaan modal dalam suatu perusahaan dan memiliki data yang cenderung berfluktuatif atau selalu berubah ubah. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh asset growth, net profit margin, return on investment dan islamic social reporting terhadap harga saham. Penelitian ini termasuk ke dalam jenis penelitian asosiatif kausal dengan pendekatan kuantitatif. Populasi dalam penelitian ini merupakan seluruh perusahaan perusahaan sektor properti dan real estate yang terdaftar di Daftar Efek Syariah periode 2018 – 2022 yang berjumlah 98 perusahaan. Teknik sampling dalam penelitian ini menggunakan teknik purposive sampling, dengan jumlah sampel sebanyak 14 perusahaan. Analisis data yang digunakan dalam penelitian ini adalah analisis statistik deskriptif, uji asumsi klasik, uji regresi linear berganda, uji t, uji F, dan koefisien determinasi. Berdasarkan hasil uji t (parsial), menunjukkan bahwa variabel asset growth tidak berpengaruh terhadap harga saham, variabel net profit margin berpengaruh negatif dan signifikan terhadap harga saham, sedangkan variabel return on investment dan islamic social reporting berpengaruh positif dan signifikan terhadap harga saham. Hasil uji F (simultan) menunjukkan bahwa variabel asset growth, net profit margin, return on investment, dan islamic social reporting berpengaruh secara simultan terhadap harga saham.
The Pursuit of Legal Harmony in the Integration of Sharia Economic Law Compilation, OJK Regulations, and DSN-MUI Fatwas Tarmidzi; Khasanah, Karimatul; Arwani, Agus; Said, Kholil; Ramadhan, Mahendra Utama Cahya
Hikmatuna : Journal for Integrative Islamic Studies Vol 10 No 1 (2024): Hikmatuna: Journal for Integrative Islamic Studies, June 2024
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/hikmatuna.v10i1.7342

Abstract

The present study aims to explore the depth of conflict of legal norms between the Sharia Economic Law Compilation (KHES), Financial Authority Services (OJK) regulations, and the National Sharia Board of the Indonesian Ulema Council (DSN-MUI) fatwas, investigate the causes of this normative divergence, and explore harmonization strategies to create legal certainty for Sharia financial institutions in Indonesia. Designed with normative legal research methodology, this study garnered data through literature review and analyzes it using interpretation method. Study findings demonstrate that there are eighteen different norms in the three regulations, with some differences resulting in conflict. The causes of these conflicts vary, including the use of ambiguous terms, adoption of conventional definitions, errors in translation of terms, and inconsistencies in concept development. In addition, the concurrent application of rules, differences in terminology, time gaps in issuance, and overlapping authorities also contribute to disharmony. This research contributes by offering a comprehensive solution, which includes identifying the sources of disharmony, harmonizing concepts and definitions, and applying legal interpretation and construction methods. This approach addresses the discrepancies and create a harmonious normative balance in policy and regulation. The implications of this research are very significant for Sharia financial institutions in Indonesia, as it identifies conflicts of legal norms between KHES, OJK regulations, and DSN-MUI fatwas and explores harmonization strategies
Regional Financial Transformation: Analysis of the Influence of Public Funds on Regional Expenditures Paraswati , Dyah; Arwani, Agus; Priyadi , Unggul
Indonesian Journal of Economics and Management Vol. 4 No. 2 (2024): Indonesian Journal of Economics and Management (March 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i2.5575

Abstract

Regional Expenditure is used by the provincial, district/city governments primarily to provide public services and to finance the implementation of government affairs authority based on statutory regulations. Regional Expenditure must include the priority of spending to be carried out by the regional government so that it directly impacts the welfare of its people. This study aims to analyze whether or not a flypaper effect has occurred in the influence of DAU, DAK, DBH, and PAD on regional Expenditure in Central Java Province in 2018-2020. This research is included in the type of quantitative research. The data collection method uses secondary data documentation techniques, namely district/city budget realization reports (LRA) in Central Java Province for the 2018-2020 fiscal year obtained from the Central Java Province BPKAD. The population and sample in this study were all district/city governments in Central Java Province, totaling 35. The sampling method was the census method. The data analysis method used is multiple linear regression with the help of SPSS 25 software. The results showed that (1) DAU has a significant positive effect on regional expenditures, (2) DAK does not have a significant effect on regional expenditures, (3) DBH has a significant effect on regional expenditures, (4) PAD has a significant positive effect on regional expenditures, (5) DAU, DAK, DBH and PAD have a simultaneous effect on regional expenditures, (6) the phenomenon of the flypaper effect occurred in Central Java Province.
Accountability of Micro Waqf Banks in The Perspective of Sharia Enterprise Theory Sholihah, Ria Anisatus; Arwani, Agus; Zulfa, Siti
Jurnal Akuntansi dan Keuangan Islam Vol 11, No 1, April (2023)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v11i1.373

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Penelitian ini bertujuan untuk menganalisis akuntabilitas pengelolaan Bank Wakaf Mikro berdasarkan Sharia Enterprise Theory pada Bank Wakaf Mikro berbasis Pesantren di Jombang. Penelitian ini merupakan jenis penelitian lapangan dengan menggunakan pendekatan kualitatif deskriptif. Teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa Bank Wakaf Mikro berbasis Pesantren di Jombang telah memenuhi akuntabilitas vertikal kepada Allah SWT dan Akuntabilitas Horizontal terhadap nasabah dengan memiliki DPS yang bersertifikat MUI dan tidak adanya transaksi yang tidak sesuai syariah. Namun Bank Wakaf Mikro belum memenuhi akuntabilitas horizontal terhadap nasabah pada indikator Laporan ZIS. Bank Wakaf Mikro telah memenuhi Akuntabilitas Horizontal terhadap karyawan dengan Pendidikan dan pelatihan karyawan. Namun, Bank Wakaf Mikro belum memenuhi gaji dan renumerasi bagi karyawan sesuai UMR dan tidak memiliki program-program khusus dalam peningkatan spiritualitas karyawan. Bank Wakaf Mikro telah memenuhi Akuntabilitas Horizontal terhadap komunitas/masyarakat melalui akses masyarakat luas atas pembiayaan Bank Wakaf Mikro dan kontribusi dalam Pengembangan UMKM serta peningkatan kualitas hidup masyarakat melalui pemberdayaan ekonomi. Namun Bank Wakaf Mikro belum memiliki pengungkapan dana sosial. Bank Wakaf Mikro telah memenuhi Akuntabilitas Horizontal terhadap indirect stakeholder yaitu alam/lingkungan dengan nasabah berskala produksi rumah tangga sehingga kecil kemungkinan untuk mencemari lingkungan. This study aims to analyze the Accountability of the management based on Sharia Enterprise Theory at Islamic Boarding School-based Micro Waqf Banks in Jombang. This research uses the field research type and a descriptive qualitative approach—data collection techniques through observation, interviews, and documentation. The results of this study indicate that the Islamic Boarding School-based Micro Waqf Bank in Jombang has implemented accountability indicators based on Sharia Enterprise Theory, namely vertical Accountability to Allah SWT and Horizontal Accountability to customers by having DPS that is MUI certified and there are no transactions that are not by Sharia. However, Micro Waqf Banks still need to fulfill horizontal Accountability to customers on the ZIS Report indicators. Micro Waqf Banks have fulfilled Horizontal Accountability for employees with employee education and training. However, the Micro Waqf Bank has not met the salary and remuneration for employees according to the minimum wage and does not have special programs to improve employee spirituality. Micro Waqf Banks have fulfilled Horizontal Accountability to the community/society through broad community access to Micro Waqf Bank financing and contributions to MSME Development and improving the community's quality of life through economic empowerment. However, the Micro Waqf Bank does not yet have disclosure of social funds. Micro Waqf Banks have fulfilled Horizontal Accountability towards indirect stakeholders, namely nature/environment with household-scale customers, so it is less likely to pollute the environment.
The Effect of Product Quality and Product Impact on Customer Satisfaction Purchase Decisions as Intervening Variables Arwani, Agus; Andriyani, Putri
Velocity: Journal of Sharia Finance and Banking Vol 1 No 1 (2021): Mei 2021
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/velocity.v1i1.3755

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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 sample of 100 respondents. 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 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.
Konstruksi Hukum Ekonomi Syariah Dalam Fiqh Anggaran Yang Bebasis Akuntansi Syariah Agus Arwani
Al-Ahkam: Jurnal Ilmu Syari’ah dan Hukum Vol. 2 No. 2 (2016): Al-Ahkam: Jurnal Ilmu Syari'ah dan Hukum
Publisher : Fakultas Syariah, Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/alahkam.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.
DINAMIKA HUKUM PERKAWINAN ISLAM DI INDONESIA Studi Fatwa MUI di Bidang Munākaḥat Tahun 1975-2012 Agus Arwani
JURNAL PENELITIAN Vol 12 No 1 (2015): Volume 12 Nomor 1 2015
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jupe.v12i1.10059

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.
Pengaruh Big Data dalam Akuntansi Syariah: Analisis Prediktif dan Pengambilan Keputusan Strategis Riza Aulia, Adhi; Saputra, Sulis; Dwi Titandy , Arga; Zacky, Mohammad; Arwani, Agus
Journal of Technology and Informatics (JoTI) Vol. 6 No. 1 (2024): Vol. 6 No.1 (2024)
Publisher : Universitas Dinamika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37802/joti.v6i1.704

Abstract

Penelitian ini membahas pengaruh Big Data dalam akuntansi syariah, dengan fokus pada analisis prediktif dan pengambilan keputusan strategis. Permasalahan yang dihadapi adalah kompleksitas dan volume data yang sulit diproses dengan metode tradisional. Tujuan dari penelitian ini adalah untuk mengevaluasi dampak Big Data pada akuntansi syariah dan mengidentifikasi manfaat serta konsekuensi strategisnya. Metode yang digunakan dalam penelitian ini adalah studi literatur. Pencarian dilakukan menggunakan basis data akademik seperti Google Scholar, ResearchGate, ScienceDirect, dan Wiley Online Library dengan menggunakan kata kunci yang relevan. Literatur yang dipilih memenuhi kriteria inklusi berdasarkan relevansi dengan Big Data dalam konteks akuntansi syariah, kualitas metodologi penelitian, dan kebaruan. Hasil penelitian menunjukkan bahwa penggunaan Big Data dalam akuntansi syariah dapat meningkatkan efisiensi proses akuntansi melalui otomatisasi pemrosesan transaksi. Selain itu, analisis prediktif berbasis big data dapat membantu meramalkan hasil keuangan di masa depan. Sedangkan analisis strategis dilakukan terhadap penelitian yang terpilih untuk mengidentifikasi temuan-temuan utama, metodologi yang digunakan, data yang dikumpulkan, serta hasil dan kesimpulan penelitian tersebut. Pengambilan keputusan strategis berdasarkan informasi dari analisis Big Data memungkinkan pengambilan keputusan yang lebih tepat waktu dan informatif. Peningkatan efisiensi dapat dibandingkan dengan metode manual melalui indikator seperti waktu pemrosesan transaksi, akurasi laporan keuangan, dan pengurangan kesalahan manusia. Studi empiris yang melibatkan data historis transaksi keuangan syariah menunjukkan bahwa waktu pemrosesan transaksi dapat berkurang hingga 50% dengan penggunaan Big Data dibandingkan dengan metode manual.
Optimalisasi Transaksi Akuntansi Syariah dengan Kecerdasan Buatan: Meningkatkan Akurasi, Efisiensi, dan Kepercayaan Arwani, Agus
Al-Maqrizi: Jurnal Ekonomi Syariah dan Studi Islam Vol. 2 No. 2 (2024): Al-Maqrizi: Jurnal Ekonomi Syariah dan Studi Islam
Publisher : ekonomi syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/amq.v2i2.44562

Abstract

Semakin mengandalkan teknologi kecerdasan buatan untuk membantu analisis data, pengambilan keputusan, dan pengembangan strategi bisnis. Penelitian ini mengeksplorasi dampak kecerdasan buatan pada profesi akuntansi teritama pada akuntansi syariah dan bagaimana teknologi ini dapat meningkatkan efisiensi dan akurasi dalam pemprosesan transaksi akuntansi syariah. Penelitian ini menggunakan metode analisis deskriptif kualitatif. Pendekatan yang digunakan yaitu library research. Studi ini mengungkapkan bahwa penggunaan kecerdasan buatan dapat membantu mengotomatisasi pekerjaan-pekerjaan rutin seperti memasukkan data, menyamakan data di berbagai akun, dan membuat laporan keuangan. Kecerdasan buatan juga dapat melakukan analisis data keuangan secara cepat dan mendalam menggunakan teknik seperti machine learning. Namun dalam pelaksanannya, AI juga menghadirkan beberapa tantangan, yaitu masalah etika seperti bias algoritma, kurangnya transparansi dan akuntabilitas perlu diperhatikan. Keamanan data seperti serangan dari pihak yang tidak bertanggung jawab dan kebocoran data pribadi nasabah juga menjadi isu yang penting. Selain itu, belum ada regulasi dan pedoman hukum yang jelas untuk menggunakan AI dalam akuntansi syariah. diperlukan kolaborasi antara pemerintah, lembaga keuangan syariah, dan komunitas AI dalam menyusun panduan etika, praktik keamanan data terbaik, serta regulasi yang sesuai prinsip syariah.