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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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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
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.
Dynamics of Audit Quality: The Effect of Audit Delay, Company Size, And Audit Tenure with The Role of Audit Fee Moderation Arwani, Agus; Masrur, Muhamad; Adeel, Nazia
AL-FALAH : Journal of Islamic Economics Vol. 2 No. 10 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/alfalah.v2i10.14629

Abstract

Purpose: This study aims to examine the effect of audit delay, company size, and audit tenure on audit quality, with audit fees acting as a moderating variable, specifically in sharia-compliant firms listed on the Jakarta Islamic Index 70 (JII 70) during 2020–2024. Design/Method/Approach: The research employs a quantitative explanatory approach using secondary data from company financial statements. Audit quality is proxied by the engagement of Big Four auditors, while audit delay, firm size, and audit tenure serve as independent variables. Moderation regression analysis is applied to evaluate the moderating role of audit fees in these relationships. Findings: The results indicate that audit delay, company size, and audit tenure do not significantly influence audit quality, and audit fees do not significantly moderate these relationships. These findings suggest that traditional predictors of audit quality may be less impactful in sharia-compliant firms, possibly due to their strong adherence to Islamic principles emphasizing accountability and transparency. Originality/Values: This study contributes to the auditing and corporate governance literature in Islamic capital markets by highlighting the unique context of sharia-based firms. It provides practical insights for firms and policymakers to enhance audit practices through strengthened internal controls and clearer reporting frameworks.
Capital Market Development, ICT Adoption, and Sustainable Growth of MSMEs in Nigeria: An ARDL Approach Abdulaziz, Aisha; Mavuri, Sudha; Yusuf, Jamiu Adeniyi; Arwani, Agus; Happy Sista Devy
International Journal of Islamic Business and Economics (IJIBEC) Vol 9 No 2 (2025): Volume 9 Nomor 2 Tahun 2025
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v9i2.12504

Abstract

This study examines the impact of capital market development and information and communication technology (ICT) adoption on the growth and sustainable development of Micro, Small, and Medium Enterprises (MSMEs) in Nigeria within the framework of the Sustainable Development Goals (SDGs). Given the critical role of MSMEs in employment creation, income generation, and inclusive economic growth, the study investigates whether capital market deepening and digital transformation significantly enhance enterprise performance and long-term viability. Using the Securities and Exchange Commission (SEC) as an institutional reference, the analysis employs the Autoregressive Distributed Lag (ARDL) cointegration approach to estimate both long-run and short-run relationships among market capitalization, ICT penetration, financial inclusion, inflation, and MSME output. The empirical findings confirm the existence of a stable long-run relationship among the variables. Capital market development exerts a positive and statistically significant effect on MSME growth, indicating that improved access to market-based financing supports enterprise expansion and productivity. ICT adoption also demonstrates a strong and significant positive impact, highlighting the role of digital technologies in enhancing operational efficiency, market access, and competitiveness. However, sustainable development indicators exhibit mixed effects on MSME outcomes, suggesting a misalignment between macro-level SDG implementation strategies and enterprise-level realities. Overall, the results underscore the importance of strengthening ICT infrastructure, deepening capital market accessibility, and promoting inclusive financial systems to enhance MSME resilience and ensure their long-term contribution to sustainable economic growth in Nigeria
Keuntungan dan Resiko Cloud Accounting dalam Akuntansi Syariah: Tinjauan Literatur Safarah, Nayla; Dilma Septi Afriani, Seli; Bakhri, Saeful; Arwani, Agus
Jurnal Media Komunikasi Ilmu Ekonomi Vol 42 No 1 (2025): MELATI: Jurnal Media Komunikasi Ilmu Ekonomi Juni 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58906/melati.v42i1.223

Abstract

Penelitian ini bertujuan mengkaji keuntungan dan risiko penerapan cloud accounting dalam akuntansi syariah serta menganalisis keterkaitannya dengan prinsip-prinsip dasar syariah, seperti keadilan (al-‘adl), transparansi (al-idzhar), dan larangan riba. Metode yang digunakan adalah kualitatif dengan pendekatan studi literatur terhadap delapan artikel ilmiah terbitan tahun 2019-2024 yang diakses melalui Google Scholar. Studi kasus penerapan cloud accounting pada Bank Muamalat Indonesia digunakan untuk memperkuat analisis dengan ilustrasi empiris. Hasil kajian menunjukkan bahwa cloud accounting berkontribusi signifikan terhadap efisiensi operasional, peningkatan akuntabilitas, dan kolaborasi lintas pihak dalam lembaga keuangan syariah. Keuntungan ini tercermin dalam otomatisasi pelaporan, akses data real-time yang merata, serta kemampuan integrasi audit syariah secara digital, yang mendukung prinsip dasar syariah. Penggunaan cloud accounting juga mengandung risiko tertentu, seperti ketergantungan pada vendor, ketimpangan akses akibat rendahnya literasi TI, serta potensi gharar (ketidakpastian) dalam akad layanan cloud yang tidak transparan. Risiko-risiko ini dapat melemahkan keadilan informasi, memperburuk ketidakjelasan hak atas data, dan bertentangan dengan nilai-nilai syariah. Oleh karena itu, efektivitas cloud accounting dalam sistem keuangan syariah hanya dapat tercapai jika prinsip-prinsip Islam diinternalisasi sejak awal melalui sharia by design dan didukung oleh tata kelola risiko yang baik.
EcoMasjid sebagai Model Pemberdayaan Komunitas: Integrasi Bank Sampah Wakaf Produktif, Ekonomi Sirkular, dan PSAK 112 pada Masjid Ar-Rahmah Banyurip Pekalongan Arwani, Agus; Firdausi, Muh. Izzat; Izaty, Santi Nailul Izaty; Kafabih, Zidan
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 5 No. 2: Februari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v5i2.13903

Abstract

Tujuan studi ini mengkaji model EcoMasjid sebagai pendekatan pemberdayaan masyarakat yang mengintegrasikan prinsip ekonomi sirkular, pengelolaan wakaf produktif, dan akuntansi syariah berbasis PSAK 112. Dengan desain action research pada Masjid Ar-Rahmah Banyurip, Pekalongan, penelitian menggunakan kerangka Asset-Based Community Development (ABCD) untuk menggerakkan partisipasi warga melalui pembentukan Bank Sampah Wakaf Produktif (BSWP). Data dikumpulkan melalui observasi, wawancara, telaah dokumen, serta pencatatan penimbangan sampah. Hasil menunjukkan bahwa program berhasil menggerakkan partisipasi 60% rumah tangga, mengumpulkan 200 kg sampah anorganik, dan menghasilkan dana wakaf produktif sebesar Rp600.000 dalam siklus awal. Program meningkatkan kesadaran lingkungan, memperkuat tata kelola nadzir, serta menghadirkan akuntabilitas keuangan yang selaras dengan PSAK 112. Implikasi kebijakan mencakup replikasi model EcoMasjid, digitalisasi akuntansi wakaf, dan integrasi dengan kebijakan lingkungan berbasis komunitas.
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