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

6

Scopus Publications

900

Scholar Citations

16

Scholar h-index

20

Scholar i10-index

Scopus Publications

  • CSR in MSMEs: A Systematic Literature Review and Future Research Agenda
    Yuni Nustini, Agus Arwani, Eva Budiana, Maidani, Sri Dewi Wahyundaru, and Randy Ariyadita Putra
    Simo Excel PLT
    The purpose of this study was to conduct a systematic literature review on corporate social responsibility (CSR) in micro, small, and medium enterprises (MSMEs). MSMEs stand as pivotal contributors to economies worldwide, fuelling innovation and economic growth. As the business landscape evolves, the relevance of CSR practices among these enterprises becomes increasingly apparent. This study aims to collect, analyze, and synthesize findings that already exist in the literature on CSR practices among MSMEs, as well as formulate possible research directions for the future. This study seeks to bridge the knowledge gap by delving into CSR practices within MSMEs, examining both manufacturing and service sectors. It aims to identify the unique internal and external factors influencing the effective implementation and success of these CSR strategies. We will identify the specific challenges faced by MSMEs in adopting CSR, as well as analyze the benefits they can achieve through the implementation of CSR practices. The systematic literature review research methods are systematic steps to collect, analyze, and synthesize relevant literature on CSR among MSMEs.  Research results emphasize the importance of CSR practices for MSMEs, acknowledge the limitations of existing research due to limited data and context-specific considerations, and highlight the theoretical and practical implications of such research for developing CSR strategies and guidelines for MSMEs. Provides a comprehensive overview of the complexities, challenges, and benefits associated with implementing CSR practices in MSMEs across various sectors and contexts. This research addresses the pressing need to understand the role of CSR in MSMEs. As these enterprises navigate the dynamic business landscape, equipping them with insights into effective CSR practices can bolster their contributions to sustainable development.

  • CSR Strategies and Guidelines for MSMEs: A Review of Micro, Small, and Medium Enterprises’ Sustainable CSR Practices


  • 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

  • Teknologi Digital dalam Akuntansi (Digital Technology in Accounting)
    A Arwani
    Eureka Media Aksara 2024

  • The Impact of Artificial Intelligence on Auditing and Accounting Professions: Opportunities for SMEs in Palestine
    R Abueid, A Arwani, HS Devy
    International Journal of Islamic Business and Economics (IJIBEC) 8 (2), 206-216 2024

  • Digital transformation: Artificial intelligence shaping the future of public sector
    U Priyadi, A Arwani
    New Applied Studies in Management, Economics & Accounting 7 (4), 54-67 2024

  • Pengaruh Big Data dalam Akuntansi Syariah: Analisis Prediktif dan Pengambilan Keputusan Strategis
    AR Aulia, S Saputra, AD Titandy, M Zacky, A Arwani
    Journal of Technology and Informatics (JoTI) 6 (1), 17-21 2024

  • Profit Growth: Redefining Success with an Advanced ROA Model
    A Arwani, M Masrur, R Muhammad
    Owner: Riset dan Jurnal Akuntansi 8 (4), 4507-4523 2024

  • The Pursuit of Legal Harmony in the Integration of Sharia Economic Law Compilation, OJK Regulations, and DSN-MUI Fatwas
    K Khasanah, A Arwani, K Said, MUC Ramadhan
    Hikmatuna: Journal for Integrative Islamic Studies 10 (1), 121-139 2024

  • Women's Economic Transformation: A Literature Review on Empowerment through Entrepreneurship and Financial Inclusion in Pekalongan, Indonesia
    A Arwani, SD Rismawati, H Ma’shum, Z Mustakim, K Ismanto, HS Devy, ...
    International Journal of Religion 5 (10) 2024

  • Sustainable development and Islamic philanthropy: Synergy of zakat and SDGs
    A Arwani, R Muhammad, M Mahmudi
    al-Uqud: Journal of Islamic Economics 8 (1) 2024

  • The Role of Islamic accounting in supporting sustainable development
    SN Izaty, F Febriani, A Arwani, SD Rismawati, T Tamamuddin, K Ma’shum, ...
    Faculty of Economics and Business International Conference (FEBIC), 312-328 2024

  • The Role of Mathematics in Islamic Accounting: Evaluation, Challenges, and Implications
    A Arwani, SN Izaty
    Proceeding International Conference on Islam and Education (ICONIE) 3 (1 2024

  • ANALISIS PASAR DAN STRATEGI PENJUALAN BAWANG MERAH DI PEDURUNGAN ASRI
    A Arwani, I Mutmainah
    Sahmiyya: Jurnal Ekonomi dan Bisnis, 123-130 2024

  • CSR in MSMEs: A Systematic Literature Review and Future Research Agenda
    Y Nustini, A Arwani, E Budiana, SD Wahyundaru, RA Putra
    PaperASIA 40 (3b), 22-32 2024

  • Grand Theory: Esensi Ilmu Sosial dan Ekonomi
    A Arwani
    Eureka Media Aksara 2024

  • DINAMIKA INVESTASI SYARIAH DALAM PASAR MODAL GLOBAL: KAJIAN AKUNTANSI DAN KEUANGAN
    I Febriyani, R Hanifah, T Salsabila, A Turrahmah, A Arwani
    JURNAL ILMIAH EKONOMI DAN MANAJEMEN 2 (5), 71-78 2024

  • The role and contribution of the new institutional economics in economic system performance
    A Arwani, U Priyadi
    Jurnal Simki Economic 7 (1), 271-288 2024

  • Regional Financial Transformation: Analysis of the Influence of Public Funds on Regional Expenditures
    D Paraswati, A Arwani, U Priyadi
    Indonesian Journal of Economics and Management 4 (2), 256-269 2024

  • 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

  • CSR Strategies and Guidelines for MSMEs: A Review of Micro, Small, and Medium Enterprises' Sustainable CSR Practices
    Y Nustini, A Arwani, E Budiana, SD Wahyundaru, RA Putra
    Review of Integrative Business and Economics Research 13 (4), 620-637 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 (JAAiS) 4 (2), 152-174 2023

MOST CITED SCHOLAR PUBLICATIONS

  • Epistemologi hukum ekonomi islam (muamalah)
    A Arwani
    Religia: Jurnal Ilmu-Ilmu Keislaman 15 (1), 125-146 2012
    Citations: 133

  • 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: 47

  • Pengaruh sikap mahasiswa muslim terhadap minat pada bank syariah
    A Arwani
    Jurnal penelitian 12 (1), 1-23 2015
    Citations: 43

  • Pengembangan kemandirian ekonomi pondok pesantren
    A Arwani, M Masrur
    Jurnal Ilmiah Ekonomi Islam 8 (3), 2755-2764 2022
    Citations: 38

  • Peran Spiritualitas dan Religiusitas bagi Guru dalam Lembaga Pendidikan
    A Arwani
    Forum Tarbiyah 2013
    Citations: 36

  • 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
    Citations: 35

  • 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: 31

  • 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: 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: 28

  • 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
    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: 26

  • 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 2 (2), 229-258 2020
    Citations: 25

  • 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: 22

  • Pembelajaran Pendidikan agama islam berbasis multimedia
    A Arwani
    Forum Tarbiyah 9 (2) 2011
    Citations: 21

  • Kepemilikan manajerial dalam agency theory
    A Arwani, MN Ramadhan, V Restiara
     2020
    Citations: 19

  • Epistemologi Hukum Ekonomi Islam (Muamalah). Religia, 15 (1)
    A Arwani
     2017
    Citations: 15

  • Profesi Akuntan Syariah Indonesia Memasuki Masyarakat Ekonomi Asean (MEA)
    A Arwani
    Muqtasid: Jurnal Ekonomi dan Perbankan Syariah 7 (1), 163-184 2016
    Citations: 13

  • 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 2012
    Citations: 11

  • Contribution of sharia accounting characters in anti-corruption culture
    A Arwani, S Wijaya, MF Laitupa, MS Mustafa, MHR Chakim, EM Pattinaja, ...
    Journal of Intercultural Communication 22 (4), 77-85 2022
    Citations: 10

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.