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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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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

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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

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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
The Effectiveness Of Website/Webblog-Based Mosque Management Information Systems In Providing Accountable Information In Pekalongan City Agus Arwani; Muhamad Masrur; Nasrul Khakim
Islamic Studies Journal for Social Transformation Vol 2 No 1 (2018)
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/isjoust.v2i1.11945

Abstract

The mosque organization is a public sector organization, which manages the resources and activities in the mosque. 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. However, the measurement or assessment of the quality of an effective information system is difficult to do directly such as cost-benefit measurement. Research method in this research use field research with descriptive and quantitative approach. The results of this study descriptively obtained that the outline that the quality system, quality information, process quality, collaborative quality and service quality Mosque-based Mosque website run effectively and obtained accountable information in the city of Pekalongan. That the management of mosque based Mosque Website in Pekalongan city has been run effectively because it has been using the governance of mosque information system by using DeLone and McLean Model of Information System Success which includes system quality management, Collaborative quality and service quality of Mosque-based Mosque website in Pekalongan City
Determinan Kepercayaan, Lingkungan Sosial, Pendapatan dan Efikasi Keuangan Terhadap Minat Menabung di Lembaga Keuangan Syariah Afriyanti, Indana; Arwani, Agus
Journal Of Islamic Economics And Finance Vol 2 No 2 (2022): Volume 2 Nomor 2 Tahun 2022
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | 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. 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. 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.
The Future Of The Profession Of Accountant Sharia Enter MEA In 2017 Arwani, Agus
International Journal of Islamic Business and Economics (IJIBEC) Vol 1 No 1 (2017): Volume 1 Nomor 1 Tahun 2017
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

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

Abstract

Accountant sare the actors who contribute to the establish ment 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 conCict 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.
The Impact of Artificial Intelligence on Auditing and Accounting Professions: Opportunities for SMEs in Palestine Abueid, Raed; Arwani, Agus; Devy, Happy Sista
International Journal of Islamic Business and Economics (IJIBEC) Vol 8 No 2 (2024): Volume 8 Nomor 2 Tahun 2024
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v8i2.8711

Abstract

This study investigates AI's impact on these professions within the Palestinian SME sector, emphasizing its role in optimizing operational efficiency and decision-making processes. The rapid advancement of artificial intelligence (AI) has profoundly reshaped professional domains, particularly accounting and auditing. Given the increasing integration of AI into financial operations, a nuanced understanding of its implications for auditing accuracy, regulatory compliance, and overall financial governance is imperative. Anchored in the theoretical frameworks of digital transformation and AI-driven decision support systems, this research assesses AI’s capacity to enhance audit quality and financial reporting precision while examining SMEs’ adaptive strategies in a technologically evolving landscape. Using a quantitative methodology, data were collected from 50 auditors, with 30 valid responses analyzed through logistic regression and Pearson correlation. The findings reveal a strong positive correlation between AI adoption and improvements in auditing and accounting performance, particularly in terms of accuracy, efficiency, and risk management. However, inadequate infrastructure and limited AI expertise remain significant challenges. These findings underscore the critical need for targeted investments in AI literacy, regulatory adaptation, and infrastructural development to fully harness AI’s potential. This study contributes to the growing discourse on AI in financial professions and highlights the need for strategic policies to optimize AI implementation in SMEs.
Pengaruh Artifical Intelligience terhadap Efisiensi Audit Keuangan Syariah Bagus Septiawan, Ardian; Nurul Majid, Muhammad; Abiel Adib Muhammad, Daulat; Arwani, Agus
Risalah Iqtishadiyah Vol 4 No 1 (2025): January - June 2025
Publisher : Risalah Iqtisadiyah: Journal of Sharia Economics, Sharia Economics Study Program, STEI Ar Risalah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59107/ri.v4i1.95

Abstract

This study aims to explore how the application of Artificial Intelligence (AI) affects the level of efficiency in the audit process in the Islamic-based financial system. Amid the rapid development of digital technology, the use of AI in accounting and auditing practices is becoming increasingly common, including in the Islamic financial sector. This research uses a qualitative approach with a literature study method, namely by reviewing various relevant literature sources, scientific articles, and previous research results. The results of the analysis show that the utilization of AI can speed up the audit process, improve the accuracy of results, and assist in the identification of risks earlier. However, its application still requires control from human auditors to remain in line with sharia principles. This research is expected to be a reference for auditors and Islamic financial institutions in integrating technology wisely while maintaining sharia values.
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