Agus Arwani

@uingusdur.ac.id

Departement of Sharia Economic, Islamic Business and Economics Faculty
UIN K.H. Abdurrahman Wahid Pekalongan



                          

https://researchid.co/agusarwani

EDUCATION

SDN 01 Kedungwuni Pekalongan, Wonopringgo Pekalongan Islamic Middle School, SMA A. Wachid Hasyim Tebuireng Jombang East Java and Tebuireng Islamic Boarding School Jombang East Java, Completing D3 Accounting Widya Wiwaha Yogyakarta Accounting Department Capital Market Analysis, S1 STIE Widya Wiwaha Yogyakarta Accounting Department, S2 IAIN Sunan Kalijaga Yogyakarta Islamic Law Study Program Muamalah Concentration (Sharia Economic Law). During the D3 and S2 degrees, he studied at Al-Munawwir Islamic Boarding School and PP Ali Maksum Krapyak Yogyakarta. I have looked at the UNY Department of Physics (TT).

RESEARCH INTERESTS

Islamic Accounting, Islamic Economics, Islamic Finance, Accounting, Business

4

Scopus Publications

614

Scholar Citations

13

Scholar h-index

14

Scholar i10-index

Scopus Publications

  • Waqf and sustainable development law: models of waqf institutions in the Kingdom of Saudi Arabia and Indonesia
    Zawawi Zawawi, Yuli Yasin, Muhammad Irfan Helmy, Ali Ma’yuf, and Agus Arwani

    IAIN Salatiga
    This research aims to find out the regional waqf (endowment) and sustainable development models in the Kingdom of Saudi Arabia and Indonesia in terms of their laws, managements and investments. It uses a qualitative approach through observation, documentation and interviews with officials and those in charge of waqf from the Kingdom of Saudi Arabia and Indonesia. The data was then elaborated with expert opinions based on Herman Daly’s sustainable economic theory and John Locke’s theory of ownership and Islamic law theory (hifz al-mãl, himãyah al-bī‘ah and istiṣlãh). This study found that through the waqf system, the waqf institutions in the Kingdom of Saudi Arabia and Indonesia managed to reach certain achievements, namely good education, poverty reduction, hunger alleviation, and decent work. It was found that waqf institutions in the Kingdom of Saudi Arabia carried out various programs in every area of sustainable development, including providing drinking water. Another service included digging wells in areas where they were needed, which we rarely found in Indonesia. The Sustainable Waqf Law contributed to several aspects that could positively impact society and sustainable development in general. The Sustainable Waqf Law could positively impact sustainable social, economic, and environmental development. In addition, the waqf contributed to the United Nations Sustainable Development Goals No. 1, 2, 3, 4, 6, 11, 13 and 16. Finally, it is important to involve various parties, including waqf institutions, government, communities, and other stakeholders, to ensure the sustainability, transparency, and fairness in the management of waqf assets and their utilization in achieving sustainable development goals.


  • Contribution of Sharia Accounting Characters in Anti-Corruption Culture
    Agus Arwani, Suparna Wijaya, Muhammad Fadila Laitupa, Muh. Sabir Mustafa, Mochamad Heru Riza Chakim, Elna M Pattinaja, and Andiyan Andiyan

    International Collaboration for Research and Publications
    This research aims to examine the values inherent in sharia accounting to aid in the development of anti-corruption culture concepts. This article employs the literature review technique. The literature approach is a data-gathering technique often employed in social research to retrace historical data. This research demonstrates that Sharia accounting’s character values may be utilized to develop anti-corruption accounting culture. Using the Gone and means-ends scheme theories is appropriate for anti-corruption accounting, all the more so since Sharia accounting values are essential for anti-corruption accounting. The research concludes that the internal critical values, innovation, mindset, and moral enforcement inherent in sharia accounting are appropriate for anti-corruption accounting schemes.

  • THE DEVELOPMENT OF ECONOMIC POTENTIAL OF PEOPLE IN PANDEMIC THROUGH EARNING ZAKAT DISTRIBUTION
    Agus Arwani, Stenly Salenussa, Nurul Widyawati Islami Rahayu, Muhammad Fauzinudin Faiz, Pandu Adi Cakranegara, Abdul Aziz, and Andiyan Andiyan

    Conselho Nacional de Pesquisa e Pos-Graduacao em Direito - CONPEDI
    Purpose: This research aimed to ascertain the people's economic progress throughout the pandemic via the distribution of productive zakat by BAZ/LAZ in Pekalongan.   Theoretical Framework: Zakat has evolved as a tool for economic growth and poverty reduction among the peoples of the regions during times of economic distress (Yusroni & Chadhiq, 2021). Zakat provides several benefits over the standard fiscal tools now available. Numerous ideas and theories have been advanced by specialists to address the issue of poverty (Alaro & Alalubosa, 2019; Iqbal & Mirakhor, 2011). However, not all ideas can be implemented and contribute to poverty reduction. It is anticipated that professional zakat administration and profitable usage would enable poverty reduction (Hoque, Khan, & Mohammad, 2015).   Design/Methodology/Approach: Field research with a qualitative approach collects, manages, and distributes zakat funds, incredibly productive zakat at BAZ/LAZ in Pekalongan City. The technique is triangulation.   Findings: The results showed that BAZ/LAZ in Pekalongan City had implemented effective zakat distribution programs, namely BAZNAS, LAZ Al Ummah, LAZISMU, and LAZ Central Java, while LAZINU had not implemented the effective zakat program optimally. In general, BAZ/LAZ in Pekalongan City used productive zakat to promote the potential of the people via various sorts of productive zakat initiatives throughout the pandemic. The primary objective of productive zakat is similar to that of BAZ/LAZ in Pekalongan City. According to defined protocols, the productive zakat distribution model is carried out precisely and accurately.   Research, Practical & Social Implications: Despite several challenges, the distribution of productive zakat continued throughout the COVID-19 epidemic. The effective zakat program emphasizes developing diverse models via creativity and innovation for people's economic growth to avoid poverty.   Originality/Value: The findings of the model of economic development of the people run by the mustahik also vary in the efforts carried out whose main objectives are to save, infaq, and develop businesses to avoid the problem of poverty.  

RECENT SCHOLAR PUBLICATIONS

  • Eksplorasi Peran Teknologi Blockchain dalam Meningkatkan Transparansi dan Akuntabilitas dalam Keuangan Islam: Tinjauan Sistematis
    A Arwani, U Priyadi
    Jurnal Ekonomi Bisnis dan Manajemen 2 (2), 23-37 2024

  • PENGARUH KEBIJAKAN DIVIDEN, KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL PROFITABILITAS SEBAGAI MODERATING
    K Kiptiyah, A Arwani, U Priyadi
    Jurnal Ilmiah Research Student 1 (4), 301-310 2024

  • Implementasi Akuntansi Ijarah (Ijarah Accounting) Dalam Pembiayaan Multijasa pada KSPPS BMT An–Najah Kantor Cabang Kajen Pekalongan
    MYAS Yazid, A Arwani
    Jurnal Akuntansi dan Audit Syariah 4 (2), 152-174 2023

  • The influence of audit committees, independent commissioners, and audit quality on tax avoidance with company size as a moderating variable
    F Umniyatul Izza, A Arwani, A Rahman
    New Applied Studies in Management, Economics & Accounting 6 (4), 61-70 2023

  • Dinamika Harga Saham: Dampak dari Asset Growth, Net Profit Margin, ROI dan Islamic Social Reporting
    MR Sabilla, A Arwani
    Shafin: Sharia Finance and Accounting Journal 3 (2), 105-122 2023

  • Development of Islamic Accounting Sustainability Model
    A Arwani, A Rahman, AC Laksmi
    2023

  • Waqf and sustainable development law: models of waqf institutions in the Kingdom of Saudi Arabia and Indonesia
    Z Zawawi, Y Yasin, MI Helmy, A Ma’yuf, A Arwani
    Ijtihad: Jurnal Wacana Hukum Islam Dan Kemanusiaan 23 (1), 93-114 2023

  • Kinerja Keuangan Sebelum Dan Sesudah Right Issue Di Bursa Efek Indonesia (BEI) tahun 2019-2020:(Studi Kasus Pada Sektor perusahaan Yang Terdaftar Pada BEI)
    E Rachma, A Arwani, BS Hartono
    Sahmiyya: Jurnal Ekonomi dan Bisnis, 170-179 2023

  • Accountability of Micro Waqf Banks in The Perspective of Sharia Enterprise Theory
    RA Sholihah, A Arwani, S Zulfa
    Jurnal Akuntansi Dan Keuangan Islam 11 (1), 25-47 2023

  • Waqf and sustainable development law: models of waqf institutions in the Kingdom of Saudi Arabia and Indonesia
    Y Yasin, MI Helmy, A Ma’yuf, A Arwani
    Ijtihad: Jurnal Wacana Hukum Islam Dan Kemanusiaan 23 (1), 93-114 2023

  • Development of the economic growth model reducing poverty in Central Java Indonesia
    A Arwani, MA Safi, Z Zawawi, K Tamara, M Masrur
    International Journal of Professional Business Review: Int. J. Prof. Bus 2023

  • The Formulation Of Islamic Accounting Views In Syekh Siti Jenar Archipelago Sufism
    A Arwani
    The Proceeding of ICRCS 1, 59-90 2022

  • Determinan Kepercayaan, Lingkungan Sosial, Pendapatan dan Efikasi Keuangan Terhadap Minat Menabung di Lembaga Keuangan Syariah
    I Afriyanti, A Arwani
    JIEF Journal of Islamic Economics and Finance 2 (2), 36-50 2022

  • Pengaruh Pengeluaran Pemerintah Sektor Pendidikan Dan Kesehatan Terhadap Indeks Pembangunan Manusia di Provinsi Jawa Tengah (Tahun 2016-2018)
    R Listianingsih, A Gunawan, A Arwani
    Sahmiyya: Jurnal Ekonomi dan Bisnis, 63-74 2022

  • Pengembangan kemandirian ekonomi pondok pesantren
    A Arwani, M Masrur
    Jurnal Ilmiah Ekonomi Islam 8 (3), 2755-2764 2022

  • The development of economic potential of people in pandemic through earning Zakat distribution
    A Arwani, S Salenussa, NWI Rahayu, MF Faiz, PA Cakranegara, A Aziz, ...
    International Journal of Professional Business Review 7 (2), e0414-e0414 2022

  • PENGUKURAN LABA DAN AKUNTANSI AKRUAL
    A Arwani, A Sari, L Amalia
    2022

  • Analisis Value Chain Dalam Rangka Peningkatan Laba
    A Arwani, N Khikmah, K Fadlilah
    I 2022

  • PERSISTENSI LABA
    A Arwani, MR Purnama, AR Katry
    2022

  • ADA APA DENGAN: MANAJEMEN RISIKO
    A Arwani
    2022

MOST CITED SCHOLAR PUBLICATIONS

  • Epistemologi hukum ekonomi islam (muamalah)
    A Arwani
    Religia: Jurnal Ilmu-Ilmu Keislaman 15 (1), 125-146 2012
    Citations: 95

  • Akuntansi Perbankan Syariah: dari Teori ke Praktik (Adopsi IFRS)
    A Arwani
    Deepublish 1 (1) 2016
    Citations: 94

  • Issues and challenges of shariah auditing in Islamic financial institution and corporate governance compliance
    A Arwani
    Media Riset Akuntansi, Auditing & Informasi 18 (2), 169-186 2018
    Citations: 39

  • Pengaruh sikap mahasiswa muslim terhadap minat pada bank syariah
    A Arwani
    Jurnal penelitian 12 (1), 1-23 2015
    Citations: 38

  • Peran Spiritualitas dan Religiusitas bagi Guru dalam Lembaga Pendidikan
    A Arwani
    Forum Tarbiyah 11 (1) 2013
    Citations: 28

  • Konstruksi Hukum Ekonomi Syariah Dalam Fiqh Anggaran Yang Bebasis Akuntansi Syariah
    A Arwani
    Al-Ahkam Jurnal Ilmu Syari’ah Dan Hukum 2 (2) 2016
    Citations: 26

  • The development of economic potential of people in pandemic through earning Zakat distribution
    A Arwani, S Salenussa, NWI Rahayu, MF Faiz, PA Cakranegara, A Aziz, ...
    International Journal of Professional Business Review 7 (2), e0414-e0414 2022
    Citations: 22

  • Analisis Strategi Pemasaran Pengusaha Batik Kelurahan Banyurip Pekalongan Dengan Pendekatan Marketing Mix Berbasis Syariah
    A Arwani
    Li Falah: Jurnal Studi Ekonomi Dan Bisnis Islam 4 (1), 42-63 2019
    Citations: 22

  • Peranan perpustakaan dalam meningkatkan kualitas perguruan tinggi (konstruksi pelayanan, strategi, dan citra perpustakaan)
    J Junaeti, A Arwani
    LIBRARIA: Jurnal Perpustakaan 4 (1), 27-54 2016
    Citations: 21

  • Pembelajaran Pendidikan agama islam berbasis multimedia
    A Arwani
    Forum Tarbiyah 9 (2) 2011
    Citations: 18

  • Effect Of Zakat, Infak and Sedekah (ZIS), Index Human Development (HDI) and Unemployment on Indonesian Economic Growth at 2013-2017
    A Arwani, A Wahdati
    Al-Tijary, 159-173 2020
    Citations: 17

  • Pengembangan kemandirian ekonomi pondok pesantren
    A Arwani, M Masrur
    Jurnal Ilmiah Ekonomi Islam 8 (3), 2755-2764 2022
    Citations: 13

  • Sharia accounting on Indonesian Financial Accounting Standard on zakat and waqf take on industrial revolution 4.0 and society era 5.0
    A Arwani
    Journal of Islamic Accounting and Finance Research–Vol 2 (2), 1-30 2020
    Citations: 13

  • Kepemilikan manajerial dalam agency theory
    A Arwani, MN Ramadhan, V Restiara
    2020
    Citations: 11

  • Profesi Akuntan Syariah Indonesia Memasuki Masyarakat Ekonomi Asean (MEA)
    A Arwani
    Muqtasid: Jurnal Ekonomi dan Perbankan Syariah 7 (1), 163-184 2016
    Citations: 9

  • Konstruksi Uu No. 21 Tahun 2008 Tentang Perbankan Syariah: Studi Revenue Sharing Dalam Perspektif Hukum Islam
    A Arwani
    Wahana Akademika: Jurnal Studi Islam Dan Sosial 14 (2), 97-110 2016
    Citations: 9

  • Waqf and sustainable development law: models of waqf institutions in the Kingdom of Saudi Arabia and Indonesia
    Z Zawawi, Y Yasin, MI Helmy, A Ma’yuf, A Arwani
    Ijtihad: Jurnal Wacana Hukum Islam Dan Kemanusiaan 23 (1), 93-114 2023
    Citations: 8

  • Development of the economic growth model reducing poverty in Central Java Indonesia
    A Arwani, MA Safi, Z Zawawi, K Tamara, M Masrur
    International Journal of Professional Business Review: Int. J. Prof. Bus 2023
    Citations: 8

  • Challenges and prospect to islamic accountants take on industrial revolution 4.0
    A Arwani
    Jurnal Akuntansi Indonesia 9 (2), 88-105 2020
    Citations: 8

  • Ekonomi Islam Salah Satu Model Alternatif Strategi Merekatkokohkan NKRI
    A Arwani
    IAIN Tulungagung Research Collections 2 (1), 175-198 2018
    Citations: 8

Publications

THE DEVELOPMENT OF ECONOMIC POTENTIAL OF PEOPLE IN PANDEMIC THROUGH EARNING ZAKAT DISTRIBUTION
JPB Review (International Journal of Professional Business Review), 7 (2) 2022, 1-26 Terindeks Scopus Q4
THE EFFECT OF INFORMATION DISCLOSURE, FINANCIAL STATEMENTS, AND ACCOUNTABILITY ON CONSISTENCY MUZAKKI
The Seybold Report Journal (TSRJ), 17 (6) 2022, 2116 – 2131 Terindeks Scopus Q3
THE DETERMINANT OF ACCOUNTABILITY AND TRANSPARENCY IN THE MANAGEMENT OF VILLAGE FUNDS MODERATED ON COMMUNITY PARTICIPATION
The Seybold Report Journal (TSRJ), 17 (7) 2022, 82 – 90 Terindeks Scopus Q3
Link SJR:
Open Access Article
Contribution of Sharia Accounting Characters in Anti-Corruption Culture
Journal of Intercultural Communication, 22(4), 77-85.