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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 Economica: Jurnal Ekonomi 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 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 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 Melati: Jurnal Media Komunikasi Ilmu Ekonomi 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 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 Jurnal Kajian Hukum dan Sosial
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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Consumer Perceptions of Halal Food as Safer and More Ethical: Evidence from Indonesia and Australia Kanafi, Imam; Susminingsih, Susminingsih; Heriyanto; Arwani, Agus; Saenong, Farid; Fahmi, Ahmad Hanif Muntahal
Indonesian Journal of Halal Research Vol. 8 No. 1 (2026): February
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijhar.v8i1.49128

Abstract

This study aims to determine whether factors influencing intention to purchase halal food differ across religious and institutional contexts. This study compares Australia's pluralistic market with Indonesia's halal standards. Specifically, this study assesses the influence of social status, moral attitudes, mood, religious beliefs, trust, and ethical values ​​on purchase intention. Data were collected from 425 halal food consumers (325 Indonesians; 100 Australians) using a purposive sampling method and analyzed using multiple linear regression. The measurement model demonstrated high reliability (Cronbach's alpha = 0.916). The results showed that moral attitudes (β = 0.172; t = 2.657; p = 0.008) and religious beliefs (β = 0.295; t = 2.874; p = 0.004) had a significant and positive effect on purchase intention, with religious beliefs being the strongest predictor. In contrast, social status (β = 0.061; p = 0.238), mood (β = 0.087; p = 0.261), trust (β = 0.050; p = 0.128), and ethical values ​​(β = 0.073; p = 0.307) did not have a significant effect. These findings indicate that moral and religious commitment are the primary factors influencing a person's desire to purchase halal food across institutional environments.
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.
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.
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