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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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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
Profit Growth: Redefining Success with an Advanced ROA Model Arwani, Agus; Masrur , Muhamad; Muhammad , Rifqi
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2489

Abstract

This study explores the influence of Return on Assets (ROA) on profit growth in the food and beverage industry subsector listed on the Indonesia Stock Exchange Sectoral Index (ISSI). Employing a quantitative research approach, financial data from 11 companies, selected purposively for the period 2019-2023, were subjected to regression analysis. ROA serves as a key financial performance indicator, reflecting a company's effectiveness in utilizing its assets to generate profit, whereas profit growth serves as a crucial marker of business sustainability. The results indicate a significant positive correlation between ROA and profit growth, suggesting that firms with higher ROA tend to exhibit superior profit growth compared to those with lower ROA. This highlights the critical role of efficient asset utilization in bolstering business performance and sustainability. The study offers practical insights for companies in the food and beverage sector, emphasizing the importance of strategies aimed at optimizing asset management to achieve enhanced profit growth. Furthermore, the research adds to the existing body of literature by providing a detailed analysis of the ROA-profit growth relationship within the Indonesian market. Future studies could broaden the scope by increasing the sample size and including companies from various sectors and regions to confirm and expand upon these findings.
ANALISIS PASAR DAN STRATEGI PENJUALAN BAWANG MERAH DI PEDURUNGAN ASRI fortuna, givan; Agus Arwani; Ina Mutmainah
Sahmiyya: Jurnal Ekonomi dan Bisnis Vol 3, No 1 Mei 2024
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

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Abstract

This research discusses market analysis and sales strategies for shallots in certain locations, with the aim of understanding local market dynamics and designing effective sales strategies. The analytical approach includes identifying market profiles, consumer behavior, and related trade policies that influence the onion industry in the region. Data from field surveys, interviews with stakeholders, and literature searches form the basis for a comprehensive analysis. The results of the market analysis highlight the high demand for shallots in this region, driven by consumer preferences for traditional dishes that rely on shallots as a staple ingredient. Recommended sales strategies include optimizing the supply chain, improving product quality, and utilizing technology to increase distribution efficiency. Digital marketing was identified as an effective means of increasing product visibility, by leveraging online platforms and social networks. Partnerships with local merchants and restaurants are described as a collaborative strategy that can expand market reach and build consumer trust. It is important to note that the success of this sales strategy requires coordination between manufacturers, distributors, and retailers, as well as a deep understanding of local market dynamics and the level of quality desired by consumers. This study hopes to provide guidance for shallot industry players in increasing market penetration and maximizing sales potential in this location.
Teknologi Digital dan Akuntansi Real-Time dalam Perspektif Akuntansi Syariah: Tinjauan Literatur Sistematik Nur Lailatul Azhima; Agus Arwani
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 3 (2025): JUNI-JULI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Perkembangan teknologi digital pada era revolusi industri keempat telah membawa perubahan signifikan dalam berbagai sektor, termasuk akuntansi syariah. Transformasi digital ini memungkinkan pencatatan, penghitungan, dan pelaporan keuangan secara real-time dan otomatis, sehingga meningkatkan efisiensi, akurasi, serta pengambilan keputusan yang lebih cepat. Dalam konteks akuntansi syariah, digitalisasi tidak hanya bertujuan untuk meningkatkan efektivitas operasional, tetapi juga memastikan kepatuhan terhadap prinsip-prinsip syariah seperti keadilan, kejujuran, dan tanggung jawab. Penelitian ini bertujuan untuk meninjau literatur secara sistematis mengenai penerapan teknologi digital dan akuntansi real-time dalam akuntansi syariah, guna mengidentifikasi tren penelitian, tantangan, dan peluang pengembangan di masa depan. Metode penelitian yang digunakan adalah Systematic Literature Review (SLR) dengan standar pelaporan PRISMA, melalui proses identifikasi, screening, kelayakan, dan inklusi artikel dari berbagai database ilmiah. Hasil penelitian menunjukkan bahwa teknologi seperti blockchain, cloud accounting, dan kecerdasan buatan mampu meningkatkan transparansi, keamanan, serta kecepatan pelaporan keuangan syariah, sekaligus mendukung proses audit yang lebih sistematis dan akuntabel. Namun, penerapan teknologi ini juga menghadapi tantangan, seperti kebutuhan regulasi yang adaptif, pengawasan syariah yang ketat, serta pengembangan kapasitas sumber daya manusia. Kesimpulannya, integrasi teknologi digital dan akuntansi real-time berpotensi besar dalam memperkuat sistem keuangan syariah, asalkan didukung oleh regulasi yang komprehensif dan pengawasan yang efektif. Kata Kunci : akuntansi real-time, akuntansi syariah, teknologi digital
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

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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
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