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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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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
DIGITALIZATION AND INSTITUTIONAL REFORM IN THE PUBLIC SECTOR: THE ROLE OF BLOCKCHAIN IN PUBLIC FINANCIAL TRANSPARENCY AND ACCOUNTABILITY Arwani, Agus; Priyadi, Unggul
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 1 (2025): Bussman Journal | Januari - April 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i1.358

Abstract

This study aims to analyze the role of blockchain technology in improving transparency and accountability of public finances as part of institutional reform in the digital era, against the backdrop of low levels of transparency and high potential for corruption in state budget management. The conceptual approach is carried out through an in-depth literature synthesis that integrates theories of digitalization, blockchain implementation, and institutional reform, highlighting the features of permanent recording, decentralization, and smart contracts in the public financial system. The results of the synthesis show that blockchain can reduce corruption gaps and improve audit mechanisms through real-time data transparency, although its implementation faces technical challenges, non-adaptive regulations, and internal resistance. The conceptual model developed proposes that the success of blockchain adoption is highly dependent on infrastructure readiness, policy adjustments, and organizational culture transformation, thus producing a strategic roadmap for digital reform in the public sector. This study also reveals that obstacles to implementing such technology must be overcome through cross-sector collaboration and progressive policy reforms, which not only improve operational efficiency but also encourage innovation in governance. The results of this study provide a basis for developing a comprehensive digital reform strategy, synergistically integrating technical, policy, and organizational culture aspects, and are expected to inspire innovation in public governance and provide significant theoretical and practical contributions to holistic digital reform.
MEMBANGUN PARADIGMA AKUNTASI SYARIAH Arwani, Agus
Khatulistiwa Vol 2, No 1 (2012)
Publisher : The Pontianak State Institute of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (122.526 KB) | DOI: 10.24260/khatulistiwa.v2i1.196

Abstract

Although the history of accounting stretches back to when the first organised society began, accounting theory development is mainly a child of the 20th Century. Although the profession began in the UK in 1853 in Scotland, it is in the USA accounting theory development took place with the contribution of academics and the participation of the profession. The accountability framework is discussed and proposed as an alternate framework. The reasons why this framework would be the most likely to be the one adopted in any Islamic accounting are given. The philosophy, ontology and epistemology of the Islamic worldview are given as a background to the need for of Islamic accounting. These are then discussed in the light of objectives of the Islamic syariah on which Islamic accounting would have to be based. The objectives of Islamic accounting are then discussed with the implication for Islamic accounting concepts, principles and reporting practices. It is concluded that Islamic accounting is part of the evolution of accountancy to a more holistic approach that takes into account the socio/political/natural environments and as an attempt to liberate accounting from its incarceration in the utilitarian economic domain.
The Effect of Religiosity and Halal Labels on Purchasing of Muslim Consumer Purchases on Food and Halal Products in Packaging Arwani, Agus; Maspupah, Maspupah
Khatulistiwa Vol 11, No 1 (2021)
Publisher : The Pontianak State Institute of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/khatulistiwa.v11i1.2119

Abstract

This study aims to determine the effect of religiosity and halal labels both partially and simultaneously on Muslim consumers' purchasing decisions on packaged foods and beverages. Muslim consumers should always consume all the good things that Allah SWT has provided on this earth to maintain our physical and spiritual qualities by consuming something that is lawful. This research method includes causal research with a quantitative approach. Data sources were obtained from primary data and secondary data, while the data in this study were obtained from observations, questionnaires, and documentation. In this study, there are independent variables namely religiosity (X1), halal label (X2) and purchasing decisions as the dependent variable (Y). The population of this study was Muslim consumers of women in the village of Jatingarang, Bodeh district, Pemalang district Center Java. The sampling technique uses a random sampling method to a sample of 95 respondents. The data analysis technique uses multiple linear regression techniques. The results showed (1) Religiosity significantly influence consumer purchase decisions Muslim in food and beverage products in containers with sig 0.001 0.05 or t value 3,568 t table 1.986 (2) The label kosher significantly influences consumer purchase decisions Muslim-on products packaged foods and drinks with sig values. 0.012 0.05 or the value of t count 2.560 t table 1.986 (3) based on the results of the F test, it is known that the two independent variables studied simultaneously influence the purchasing decisions of packaged food and beverage products indicated by F count of 13.106 F table 3.09 with a significance level of 0,000 0,05 (4) the adjusted R square value of 0,222, it shows that 22% of the purchase decision variables can be explained by the two independent variables, while the remaining 77,8% is influenced by other variables besides the two variables used in this research.
EKONOMI ISLAM SALAH SATU MODEL ALTERNATIF STRATEGI MEREKATKOKOHKAN NKRI Arwani, Agus
An-Nisbah: Jurnal Ekonomi Syariah Vol 2 No 1 (2015)
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2015.2.1.175-198

Abstract

The situation these days we see no effort certain groups that seek to divide NKRI both from within and foreign countries. Currently, Indonesia has lost its way and the grip of ideology in the life of nation and state. The reappearance of the Islamic economic system, both in the world and Indonesia as we have seen since about three or four decades has led to a variety of views and attitudes. It is undeniable, that the designation of Islamic economics spawned a diverse impression. For some people, the word “Islam” Islamic Economics positioned on a very exclusive place, thus eliminating keftrahannya as order value for all mankind (rahmatan lil’alamin). The concept of well-being (rahmatan lil’alamin) contained in Islamic economics aims to realize a just and prosperous society baldatun thoyyibatun wa robbun ghofur can be a safe and prosperous country and can realize resistance NKRI.Keyword: Islamic Economics, Model, Alternative, Strategy, NKRI
EKONOMI ISLAM SALAH SATU MODEL ALTERNATIF STRATEGI MEREKATKOKOHKAN NKRI Arwani, Agus
An-Nisbah: Jurnal Ekonomi Syariah Vol 2 No 1 (2015)
Publisher : UIN Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2015.2.1.275-294

Abstract

The situation these days we see no effort certain groups that seek to divide NKRI both from within and foreign countries. Currently, Indonesia has lost its way and the grip of ideology in the life of nation and state. The reappearance of the Islamic economic system, both in the world and Indonesia as we have seen since about three or four decades has led to a variety of views and attitudes. It is undeniable, that the designation of Islamic economics spawned a diverse impression. For some people, the word “Islam” Islamic Economics positioned on a very exclusive place, thus eliminating keftrahannya as order value for all mankind (rahmatan lil’alamin). The concept of well-being (rahmatan lil’alamin) contained in Islamic economics aims to realize a just and prosperous society baldatun thoyyibatun wa robbun ghofur can be a safe and prosperous country and can realize resistance NKRI.Keyword: Islamic Economics, Model, Alternative, Strategy, NKRI
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