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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 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.
Contesting the Boundaries of Sharia Compliance: Legalizing Income Smoothing in Indonesian Islamic Banking Fakhrina, Agus; Arwani, Agus; Hamid, Abdul; Adeel, Nazia
Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum Vol 59 No 1 (2025)
Publisher : UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/ajish.v59i1.1502

Abstract

Economic pressures have prompted Islamic banks to implement income smoothing techniques when distributing returns on third-party funds, raising questions about the legitimacy of these practices from an Islamic legal perspective. This paper aims to examine the income smoothing guidelines issued by the National Sharia Council of the Indonesian Ulema Council and their impact on the distribution of third-party fund returns by Islamic banks. The primary data source for this research is a fatwa from the National Sharia Council, accessible on its official website. Employing Islamic legal discourse, this study finds that the income smoothing method for distributing third-party fund returns is approved by the National Sharia Council as a form of ḥīlah (a legal stratagem used to provide solutions and alleviate difficulties) to regulate profit recognition and reporting. This approval is grounded in istiḥsān (legal preference), which considers customary law (al-‘urf) and public interest (maṣlaḥah) as key justifications. Practically, this approval enables Islamic banks to remain competitive with conventional banks while also raising public awareness that there is little difference between Islamic and conventional banking.
STUDI KRITIS AKAD PEMBIAYAAN MUSYÂRAKAH PADA PERBANKAN SYARI'AH Agus Arwani
Jurnal Hukum Islam Vol 8 No 1 (2010)
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/jhi.v8i1.552

Abstract

Risk represents an unavoidable consequence in an investment based on financing. In an partnership agreement, an upcoming and potential risk must be calculated and anticipated in order to make risk reduce. Risk financing could be diminished through good management and restricted screening in partnership and projects. Transparency as one of Good Corporate Governance (GCG) principles play a very important role in a company. The importance of GCG deals with the company apprehensiveness about exposure information that enable his competitor to know his strategy and endanger his business continuity. Transparency on banking industries refers to profit sharing obtained and reported by customers to the bank.
Integrasi Teknologi Digital dalam Pengembangan Sistem Akuntansi Modern Salsabila, Putri; Arwani, Agus
Journal of Sharia Economics, Banking and Accounting Vol 2, No 2: 2025
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jseba.v2i2.210

Abstract

This study aims to systematically examine how digital technologies are integrated into modern accounting systems in Indonesia. Using a Systematic Literature Review (SLR) method, ten national journal articles from 2018–2023 were analyzed to identify trends, benefits, and challenges of technologies such as cloud accounting, artificial intelligence, big data, blockchain, and ERP. Findings show that digital integration enhances efficiency, accuracy, and transparency in financial reporting. However, barriers such as limited digital literacy, insufficient infrastructure, and inconsistent regulations hinder widespread adoption. The role of accountants is also evolving towards strategic data analysis. The study concludes that collaborative efforts among government, academia, and industry are essential for successful digital transformation in accounting. This research provides comprehensive insights and recommendations to support policy formulation and the development of technology-based accounting practices.
ISLAMIC ACCOUNTING: AN OVERVIEW OF IDEOLOGICAL INTERPRETATIONS Arwani, Agus
Indonesian Journal of Islamic Literature and Muslim Society Vol. 4 No. 1 (2019): June 2019
Publisher : UIN Raden Mas Said 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.
The implementation of IFRS in Indonesian Islamic accounting Arwani, Agus
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
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