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All Journal Jurnal Akuntansi Indonesia MUQTASID Journal of Economics, Business, & Accountancy Ventura An-Nisbah: Jurnal Ekonomi Syariah Wahana Akademika: Jurnal Studi Islam dan Sosial Jurnal Ekonomi dan Bisnis Islam 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 al-Uqud : Journal of Islamic Economics Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Owner : Riset dan Jurnal Akuntansi Khatulistiwa: Journal of Islamic Studies 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 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 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 Equilibrium: Jurnal Ekonomi Syariah 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 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: Journal of Sharia Economics Jurnal Kajian Hukum dan Sosial
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Analisis Strategi Pemasaran Pengusaha Batik Kelurahan Banyurip Pekalongan Dengan Pendekatan Marketing Mix Berbasis Syariah Arwani, Agus
Li Falah: Journal of Islamic Economics and Business Vol. 4 No. 1 (2019): June 2019
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v4i1.1345

Abstract

This study aims to explore the marketing strategies of Banyurip urban batik entrepreneurs in Pekalongan city, with qualitative types of filed research. The collection technique uses interview, observation and documentation methods. The results of the study that batik entrepreneurs in Banyurip village had carried out marketing mix marketing strategies, they made various batik products, with cash and tempo prices, distribution by coming to the market, batik shops, shipping packages, and through Loper and resellers, market coverage from the city, outside the city to outside Java and even abroad, most of them use direct selling promotions, and utilize social media technology. Batik entrepreneurs in general as much as 75% have applied the principles of sharia marketing mix. The 25% have not perfectly implemented sharia principles with those who still use the services of interest-based financial institutions for production capital, in addition there are still entrepreneurs who dispose of batik waste water directly. The strength possessed by entrepreneurs produce batik products with various types, motivations and patterns, the weakness is capital and less competent workforce, the opportunity is to maximize technology and maintain trust, while the threat is raw materials which tend to rise but selling prices lower and more competition.
Pengaruh Literasi Keuangan dan Pemanfaatan Teknologi Digital terhadap Kepercayaan Nasabah pada Bank Syariah Nala Maghfiroh; Agus Arwani
Sahmiyya: Jurnal Ekonomi dan Bisnis Vol 4, No 2 November 2025
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

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

Abstract

: Penelitian ini menganalisis pengaruh literasi keuangan dan pemanfaatan teknologi digital terhadap kepercayaan nasabah pada Bank Syariah. Meskipun pertumbuhan industri perbankan syariah meningkat pesat, tingkat literasi keuangan syariah di Indonesia masih rendah, yang dapat menyebabkan masyarakat rentan terhadap risiko dan menghambat pertumbuhan industri. Penelitian ini menggunakan metode studi literatur dan wawancara mendalam untuk memahami secara holistik bagaimana kedua faktor tersebut memengaruhi kepercayaan nasabah. Hasil penelitian menunjukkan bahwa literasi keuangan yang tinggi membangun keyakinan, sementara pemanfaatan teknologi digital yang andal dan aman meningkatkan rasa nyaman dan kepercayaan. Temuan ini memberikan kontribusi teoretis dengan berfokus pada variabel kepercayaan dan dapat menjadi masukan praktis bagi Bank Syariah dan Otoritas Jasa Keuangan (OJK) untuk merumuskan strategi edukasi dan promosi yang lebih efektif di era digital
Utilization of SIKADU on Quality of Service of Academic Information Systems Arwani, Agus
INTENSIF: Jurnal Ilmiah Penelitian dan Penerapan Teknologi Sistem Informasi Vol 3 No 2 (2019): Vol. 3 No. 2 Agustus 2019
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (617.127 KB) | DOI: 10.29407/intensif.v3i2.12849

Abstract

The service quality and Integrated Academic Information System Skill to moderate the relationship between Sikadu use and service quality. The purpose of this study is to determine the effect of information systems on service quality and decrease the use of information systems. This research method uses field research methods with quantitative approaches. This study student, lecturers, and teaching staff program from FEBI IAIN Pekalongan and sampling methods with Non-Probability Sampling with accidental sampling techniques. The results of the study obtained Information System Quality has a significant favorable influence on service quality. It shows that the quality of information quality system can improve service quality. The variety of information systems moderates the effect of using utilization on service quality, so it can conclude that the Sikadu utility variable includes moderating variables. It shows that quality information systems influence the use of technology on service quality.
The Role of the Arabic Language in Islamic Economy Agus Arwani
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.
REFLEKSI KEDAULATAN AGENCY ENTITAS BISNIS MENUJU PROFESI AKUNTAN SYARIAH YANG TERCERAHKAN Agus Arwani
Justicia Islamica Vol 13 No 1 (2016)
Publisher : Faculty of Sharia UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/justicia.v13i1.471

Abstract

Akuntan adalah pihak aktor yang berperan terhadap pembentukan dan pelaksanaan akuntansi sebagai struktur. Realitas akuntansi merupakan bagian dari bagaimana akuntan mengambil peran. Realitas penyimpangan yang selalu menghadirkan akuntan sebagai pihak sentral adalah bentuk bagaimana aktor dan struktur bertemu secara mutual. Habitus aktor yang ”˜’serakah’’ bertemu dengan akuntansi (kapitalisme) sebagai struktur yang melegitimasinya. Dalam realitasnya akuntan (agen) terlihat begitu tenggelam dalam belenggu kapitalisme, sehingga teori agency berupa konflik kepentingan, kelihatannya bergeser dengan bersimbiosis secara mutual antara kepentingan manajemen dan akuntan. Akuntan harus dikembalikan khittah-nya sebagai profesi yang berdaulat, ia adalah ideolog sebagai Rausyan Fikr. Bentuk ke-khusuk-an akuntan dalam beribadah, bertasbih dengan ”˜’angka’’ dalam artian menjadikan segenap tugas sebagai tugas-tugas (risalah) ”˜’kenabian’’ untuk memetakan hak para stakeholders dengan adil dan benar. Hal ini hanya dapat berlangsung dalam bingkai keberdaulatan dan membangkitkan kesadaran Ketuhanan (khusuk) dengan menempatkan Tuhan sebagai arah puncak pertanggung jawaban.
Konstruksi Tafsir Al Qur’an Dalam Akuntansi Syari’ah Arwani, Agus
HERMENEUTIK : Jurnal Ilmu al-Qur'an dan Tafsir Vol 10, No 1 (2016): Hermeneutik: Jurnal Ilmu al-Qur'an dan Tafsir
Publisher : Program Studi Ilmu Al-Qur`an dan Tafsir, Fakultas Ushuluddin, UIN Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/hermeneutik.v10i1.3903

Abstract

Artikel ini bertujuan untuk melihat sistem ekonomi konvensional tidak mampu lagi bisa menjawab persoalan-persoalan ekonomi yang semakin kompleks. Akuntansi modern yang bersifat value-free sebagai salah satu bagian dari sistem ekonomi selama ini berpihak pada sebagian kecil dari pelaku ekonomi saja. Islam sangat mendorong pendayagunaan harta dan melarang menyimpannya, sehingga dapat direalisasikan peranannya dalam aktivitas ekonomi akuntansi syari’ah tuntutannya adalah kebenaran hakiki (al-h}aq) yang harus dipertanggungjawabkan dihadapan Allah, walaupun di satu sisi akuntansi syari’ah juga harus merujuk pada standar tetapi standar tidak dimaksudkan sebagai pembenaran. Islam melalui al-Qur’an telah menggariskan bahwa konsep akuntansi yang harus diikuti oleh para pelaku transaksi adalah menekankan pada konsep pertanggungjawaban. Kandungan substansi Islam pada dasarnya adalah pembebasan, menjadikan akuntansi dipersepsi sebagai risalah, memberi peran akuntan sebagai pembawa risalah Allah dalam konteks profesi dan menerjemahkan makna keadilan Tuhan dalam struktur akuntansi, sebagai wujud pelibatan Tuhan sebagai pusat akuntansi.
RETRACTED: Determinants Information Disclosure And Responsibility of Financial Statements to Consistency Muzakki Arwani, Agus
EQUILIBRIUM Vol 9, No 1 (2021): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v9i1.10099

Abstract

The purpose of the research was to decide the impact of data revelation and money-related articulation responsibility on the consistency of paying zakat, infaq, and sadaqah on LAZ in Pekalongan city. This study uses a quantitative approach that utilizes a questionnaire distributed to s 117respondent. The comes about of the think about appearing that data divergence had a critical impact on the consistency of paying zakat, infaq and sadaqah in Pekalongan city as prove by the calculated t esteem more noteworthy than the t table esteem and the noteworthiness esteem underneath 0.05 so that the first hypothesis Ha1 was accepted. Likewise, the accountability variable financial statements also affect the consistency of paying zakat partially tested to receive Ha2. The simultaneous testing that the effect of information disclosure and financial accountability on the consistency of muzakki also influences simultaneously, which is indicated by the F value greater than the F table. The research finding is that information disclosure, and accountability of financial statements have a partial and simultaneous effect on the consistency of paying for ZIS in the usual city of Pekalongan. The originality of research can be seen from the disclosure of information and the responsibility of financial statements to create consistent muzakki paying zakat, which is different from previous research. The practical implication of this research is that amil zakat institutions can use the importance of disclosing information and accountability of financial statements to be more consistent in entrusting their zakat.
The implementation of IFRS in Indonesian Islamic accounting Agus Arwani
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 3 (2018): December 2018 - March 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i3.1254

Abstract

This research examines the IFRS  implementation in Indonesian Islamic accounting. It employs a literature review method to systematically explain the accounting theory, the Islamic Financial Accounting Standards, and International Financial Reporting Standards (IFRS).  This study concludes that there is a conflict between the International Financial Reporting Standards (IFRS) and some Islamic principles which has not been yet resolved. The Islamic accounting is also facing some complex issues related to the convergence of International Financial Reporting Standards in Indonesia due to incorrect implementation of IFRS in some countries related to the translation problems from English to local languages. The biggest problem in implementing IFRS convergence for business is dealing with the expenses spent for the development of knowledge, supports and trainings for consultants
PENGARUH SIKAP MAHASISWA MUSLIM TERHADAP MINAT PADA BANK SYARIAH 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/ee236p74

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.