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All Journal Jurnal Akuntansi Indonesia MUQTASID Journal of Economics, Business, & Accountancy Ventura EQUILIBRIUM An-Nisbah: Jurnal Ekonomi Syariah Justicia Islamica : Jurnal Kajian Hukum dan Sosial Wahana Akademika: Jurnal Studi Islam dan Sosial LIBRARIA 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 Journal of Islamic Accounting and Finance Research Wahana Akademika: Jurnal Studi Islam dan Sosial Hermeneutik : Jurnal Ilmu Al-Qur'an dan Tafsir Jurnal Simki Economic 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 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) Risalah Iqtisadiyah
Agus Arwani
UIN K.H Abdurrahman Wahid Pekalongan
Religion Humanities Astronomy 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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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.
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 Role of the Arabic Language in Islamic Economy Arwani, Agus
ALSINATUNA Vol 3 No 1 (2017): December 2017
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/alsinatuna.v3i1.6764

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.
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

Abstract

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.
Co-Authors Abdul Hamid 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 Devy, Happy Sista Dwi Titandy , Arga Fauzan Kilwalaga fortuna, givan Ina Mutmainah Indana Afriyanti Irfa Febriyani Jayawarsa, A.A. Ketut Junaeti Junaeti Junaeti, Junaeti Karimatul Khasanah, Karimatul KHAQIM, MUHAMMAD Khusna, Tsamrotul Kiptiyah Kiptiyah M. Mukmin Mahmudi Mahmudi Maspupah, Maspupah Masrur , Muhamad Masrur, Muhamad Maulina Fransiska 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 Said, Kholil Salsabila, Putri Saputra, Sulis Siti Zulfa, Siti Tahani Salsabila Tarmidzi Unggul Priyadi Wahdati, Anis Zacky, Mohammad