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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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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

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 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.
DINAMIKA INVESTASI SYARIAH DALAM PASAR MODAL GLOBAL: KAJIAN AKUNTANSI DAN KEUANGAN Irfa Febriyani; Rifatul Hanifah; Niken ning tiyas; Tahani Salsabila; A’aisyah Turrahmah; Agus Arwani
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 5 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i5.1210

Abstract

This research aims to provide a more comprehensive view of the development of the Islamic capital market. Through a deep understanding of these dynamics, strategic steps can be taken to overcome problems and take advantage of opportunities so that the Islamic capital market can continue to develop and make a positive contribution to the Islamic economy globally. The method used in this research is descriptive qualitative, namely by using a library research type approach. The type of data used in this research is secondary data. Islamic investment is a global phenomenon that continues to grow, but is still faced with a number of challenges that need to be overcome to build a stronger and more sustainable Islamic capital market. But it is still faced with challenges such as a lack of standardization, transparency, risk management and consistent regulations. Investors' confidence in the sharia market has a significant influence on their performance, with sharia investors tending to be more careful and conservative in investing. Sharia investment principles are different from conventional investments, with certain provisions that must be adhered to, such as the prohibition of usury, gharar and maysir. As well as facing the risk of gharar and jahalah as an essential component. This research provides an important contribution to the understanding of the dynamics of Islamic investments in global capital markets, which can be used by investors, regulators and other stakeholders to make more informed investment decisions. The implication is that it can increase the visibility of the sharia capital market; Synergy with global sustainable finance initiatives; Development of an inclusive and sustainable ecosystem; Challenges and opportunities; and The influence of advances in technology and knowledge.
Can Social Media Drive Tax Compliance? Insights from Muslim Generation Z, Millennials, and Sharia Perspectives Setiawan, Ananda; Arwani, Agus
Economica: Jurnal Ekonomi Islam Vol. 14 No. 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/economica.2023.14.1.14803

Abstract

This study aims to test whether digital transformation using social media attributes can push towards compliance with tax regulations and provisions. This type of research is quantitative and the analysis method uses a partial least squares structural equation modelling (PLS-SEM) approach. Data were obtained from an online questionnaire of 128 respondents and processed using the Smart PLS tool. The results of the study found that tax literacy has a positive effect on tax compliance. The use of social media has a positive relationship with tax compliance, eventually, the moderation model of social media use is not able to strengthen the relationship between tax literacy and tax compliance. First, this study examines the potential for digital transformation and information disruption in the era of the industrial revolution 4.0 with social media attributes as leverage and drivers of compliance. Second, this study chose subjects in the Moslem digital generation (Muslim generation z and millennials) because they tend to be more responsive in receiving information, are drivers of innovation in the digital era, and have the potential to become taxpayers in the future.
Analisis pengaruh implementasi claud computing dalam akutansi syariah Alfin khoiri; M. Mukmin; Fauzan Kilwalaga; Agus Arwani
Sahmiyya: Jurnal Ekonomi dan Bisnis Vol 4, No 1 Mei 2025
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

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

Abstract

 Penelitian ini bertujuan untuk mengkaji dampak implementasi cloud accounting dalam praktik akuntansi syariah di era digitalisasi. Fokus utama adalah menganalisis bagaimana teknologi cloud dapat mendukung prinsip-prinsip syariah seperti keadilan, transparansi, dan pertanggungjawaban, serta mengidentifikasi tantangan yang dihadapi dalam penerapannya. Metode penelitian menggunakan pendekatan kualitatif dengan studi kepustakaan, melalui pengumpulan data dari jurnal, buku, dan artikel terkait akuntansi syariah dan teknologi cloud. Hasil penelitian menunjukkan bahwa cloud accounting memberikan manfaat signifikan bagi perusahaan, seperti efisiensi biaya, kemudahan akses real-time, dan peningkatan kolaborasi antar pihak. Namun, risiko terkait keamanan data, keterbatasan akses internet, dan hilangnya kontrol atas sistem menjadi kendala utama. Implikasi dari penelitian ini adalah perlunya langkah mitigasi risiko oleh penyedia layanan cloud untuk memastikan keamanan dan keandalan sistem, terutama dalam konteks akuntansi syariah yang menekankan integritas data. Selain itu, perkembangan penelitian tentang cloud accounting di Indonesia masih terbatas, sehingga membuka peluang bagi peneliti untuk mengembangkan tema-tema baru dari berbagai perspektif, termasuk akuntan, lembaga profesi, dan pemangku kepentingan lainnya. Penelitian ini diharapkan dapat menjadi referensi bagi pengembangan praktik akuntansi syariah yang selaras dengan kemajuan teknologi digital
PERAN BIG DATA ANALYTICS DALAM MENINGKATKAN TRANSPARANSI LAPORAN KEUANGAN SYARIAH Khusna, Tsamrotul; Maulina Fransiska; Nilna Arzaq Karimah; Agus Arwani
Sahmiyya: Jurnal Ekonomi dan Bisnis Vol 4, No 1 Mei 2025
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

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

Abstract

Penelitian ini bertujuan untuk mengeksplorasi peran Big Data Analytics dalam meningkatkan transparansi laporan keuangan syariah. Transparansi merupakan prinsip fundamental dalam keuangan syariah yang menekankan keterbukaan, akuntabilitas, dan keadilan kepada para pemangku kepentingan. Dengan berkembangnya teknologi digital, khususnya dalam bidang analisis data, lembaga keuangan syariah dituntut untuk beradaptasi dan memanfaatkan Big Data guna meningkatkan efektivitas pelaporan dan akuntansi keuangan. Metode yang digunakan dalam penelitian ini adalah studi literatur, dengan mengkaji berbagai sumber akademik, termasuk jurnal ilmiah, buku, dan laporan resmi dari lembaga keuangan syariah. Fokus utama analisis terletak pada integrasi teknologi Big Data dalam sistem pelaporan keuangan syariah, serta dampaknya terhadap peningkatan kualitas informasi, efisiensi proses, dan kepatuhan terhadap prinsip syariah. Hasil studi menunjukkan bahwa Big Data Analytics mampu mendeteksi ketidaksesuaian dalam pelaporan secara real-time, mempercepat proses audit, dan memperkecil risiko terjadinya pelanggaran terhadap prinsip syariah seperti riba, gharar, dan maysir. Selain itu, teknologi ini memungkinkan otomatisasi berbagai proses akuntansi, sehingga mengurangi ketergantungan pada pekerjaan manual dan meningkatkan efisiensi operasional. Implikasi dari temuan ini menunjukkan bahwa penerapan Big Data Analytics dapat menjadi strategi transformasional dalam memperkuat sistem pelaporan keuangan syariah yang akuntabel dan terpercaya. Penelitian ini memberikan landasan konseptual bagi pengembangan kebijakan digitalisasi di sektor keuangan syariah, sekaligus menjadi rujukan bagi penelitian lanjutan yang bersifat empiris guna menguji dampak nyata dari penerapan Big Data di lembaga keuangan syariah.
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 : UIN 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
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