Agus Arwani

@uingusdur.ac.id

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

Agus Arwani


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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
7

Scopus Publications

1325

Scholar Citations

18

Scholar h-index

33

Scholar i10-index

Scopus Publications

  • Integrating Zakat in Sustainable Development Goals: Development of the SDG Zakat Performance Index Model
    Arwani, Agus, muhammad, rifqi, Mahmudi
    Journal of Economic Cooperation and Development, 2025
    This research contributes to zakat literature by introducing an AHP-based zakat performance index model that measures zakat’s contribution to the SDGs. It emphasizes transparency and accountability in zakat management for achieving sustainable development goals effectively. The study aims to support the SDGs by developing an effective zakat performance index model using the Analytical Hierarchy Process (AHP). Data collected from several zakat institutions were analyzed using a normalization matrix, priority vector, consistency, and total performance index score, considering transparency and accountability. Results show that SDG 4 (quality education) has the highest contribution with a weighted score of 0.0999, followed by SDG 3 (good health and well-being) with 0.0844. The model demonstrates high validity and consistency with a Consistency Index (CI) of 0.0068 and a Consistency Ratio (CR) of 0.0076. These findings suggest that increased zakat allocation to education and health sectors significantly enhances community welfare. Zakat managers should prioritize education and health while addressing poverty and hunger. Strategic and transparent zakat management will improve fund distribution effectiveness, ensuring zakat reaches the most needed sectors.
  • CSR in MSMEs: A Systematic Literature Review and Future Research Agenda
    Yuni Nustini, Agus Arwani, Eva Budiana, Maidani, Sri Dewi Wahyundaru, Randy Ariyadita Putra
    Paper Asia, 2024
    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
    Review of Integrative Business and Economics Research, 2024
  • 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, Agus Arwani
    Ijtihad Jurnal Wacana Hukum Islam Dan Kemanusiaan, 2023
    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.
  • DEVELOPMENT OF THE ECONOMIC GROWTH MODEL REDUCING POVERTY IN CENTRAL JAVA INDONESIA
    Agus Arwani, Muhammad Aris Safi’i, Zawawi, Karima Tamara, Muhamad Masrur
    International Journal of Professional Business Review, 2023
    Purpose: Research purposes of analyzing the Human Development Index open unemployment rate to Poverty with intervening variables of economic development in Central Java Province in 2015-2020. Theoretical framework: Human Development measures human development achievements based on a number of basic components of quality of life. Unemployment is a macroeconomic problem that directly affects human survival. Poverty is the inability to meet the minimum standard of living, where the measurement of poverty is based on consumption. The major theory used relates to the Neo-liberal and Social Democracy paradigms. Economic growth has a correlation with the number of poor people, where high economic growth will have an impact on reducing the number of poor people, with the assumption that economic growth is pro-poor. Design/methodology/approach: This research uses a quantitative approach. The analysis uses the website's secondary data published by the Central Statistics Agency. The number of data is 210, processed using AMOS to determine the direct and indirect effects and a Sobel calculator to assess the impact of the intervening variables. Findings: The results showed that the Human Development Index did not significantly impact Economic Growth, the Open Unemployment Rate substantially influenced Economic Growth, and the Human Development Index significantly affected Poverty. Open Unemployment Rate has no significant impact on Poverty. Economic growth has no significant effect on Poverty. The Growth of Economic can not mediate impact human development index on Poverty. Economic growth can not mediate result of the open unemployment rate to Poverty Research, Practical & Social implications: the research can be carried out in different places with a broader objective. Provincial or district/city governments in Central Java Province as policy material and or policy projections in the future Originality/value: The findings of this study can be generalized to different provinces so that they can be used as material for government policies to increase the human development index, reduce unemployment, increase economic growth so that poverty will decrease.
  • 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, Andiyan Andiyan
    International Journal of Professional Business Review, 2022
    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.
  • 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, Andiyan Andiyan
    Journal of Intercultural Communication, 2022
    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.

RECENT SCHOLAR PUBLICATIONS

  • Integration of Maqashid Sharia Values​​ in Sharia Business Management for Business Resilience and Sustainability
    A Wahdati, A Arwani, AKN Iman
    JIEF Journal of Islamic Economics and Finance 6 (1), 1-12 , 2026
    2026
  • Capital Market Development, ICT Adoption, and Sustainable Growth of MSMEs in Nigeria: An ARDL Approach
    A Abdulaziz, S Mavuri, JA Yusuf, A Arwani, HS Devy
    International Journal of Islamic Business and Economics (IJIBEC) 9 (2), 191-207 , 2025
    2025
    Citations: 2
  • Dynamics of Audit Quality: The Effect of Audit Delay, Company Size, And Audit Tenure with The Role of Audit Fee Moderation
    A Arwani, M Masrur, N Adeel
    AL-FALAH: Journal of Islamic Economics 2 (10), 229-256 , 2025
    2025
    Citations: 1
  • Pengaruh Literasi Keuangan dan Pemanfaatan Teknologi Digital terhadap Kepercayaan Nasabah pada Bank Syariah
    N Maghfiroh, A Arwani
    Sahmiyya: Jurnal Ekonomi dan Bisnis, 421-426 , 2025
    2025
    Citations: 2
  • Intention to Purchase Halal Food in Indonesia and Australia Social Status, Moral Attitudes, Moods, Religious Beliefs, Trust, and Ethical Values
    I Kanafi, A Arwani, MTI Akrim Teguh Suseno
    UIN Gus Dur Press , 2025
    2025
  • Integrasi Teknologi Digital dalam Pengembangan Sistem Akuntansi Modern
    P Salsabila, A Arwani
    Journal of Sharia Economics, Banking and Accounting 2 (2), 214-223 , 2025
    2025
    Citations: 14
  • Pengaruh Artifical Intelligience terhadap Efisiensi Audit Keuangan Syariah
    AB Septiawan, MN Majid, DAA Muhammad, A Arwani
    RISALAH IQTISADIYAH: Journal of Sharia Economics 4 (1), 25-32 , 2025
    2025
  • Contesting the Boundaries of Sharia Compliance: Legalizing Income Smoothing in Indonesian Islamic Banking
    A Fakhrina, A Arwani, A Hamid, N Adeel
    Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum 59 (1), 19-35 , 2025
    2025
    Citations: 1
  • Strengthening the role of mosques for community economic empowerment
    MA Safi’i, M Shulthoni, A Arwani, A Aenurofik, A Darutama, MR Kamal, ...
    Jurnal Pemberdayaan Masyarakat 13 (1), 36-43 , 2025
    2025
    Citations: 3
  • Teknologi Digital dan Akuntansi Real-Time dalam Perspektif Akuntansi Syariah: Tinjauan Literatur Sistematik
    NL Azhima, A Arwani
    Jurnal Intelek Dan Cendikiawan Nusantara 2 (3), 1411-1425 , 2025
    2025
  • Analisis pengaruh implementasi claud computing dalam akutansi syariah
    A Khoiri, M Mukmin, F Kilwalaga, A Arwani
    Sahmiyya: Jurnal Ekonomi dan Bisnis, 1-12 , 2025
    2025
    Citations: 2
  • Peran big data analytics dalam meningkatkan transparansi laporan keuangan syariah
    T Khusna, M Fransiska, NA Karimah, A Arwani
    Sahmiyya: Jurnal Ekonomi Dan Bisnis, 13-26 , 2025
    2025
    Citations: 11
  • Integrating Zakat in Sustainable Development Goals: Development of the SDG Zakat Performance Index Model.
    A Arwani, R Muhammad
    Journal of Economic Cooperation & Development 46 (2) , 2025
    2025
  • Digitalization and institutional reform in the public sector: The role of blockchain in public financial transparency and accountability
    A Arwani, U Priyadi
    Bussman Journal: Indonesian Journal of Business and Management 5 (1), 303-318 , 2025
    2025
    Citations: 2
  • Keuntungan dan Resiko Cloud Accounting dalam Akuntansi Syariah: Tinjauan Literatur
    N Safarah, SDS Afriani, S Bakhri, A Arwani
    Jurnal Media Komunikasi Ilmu Ekonomi 42 (1), 58-68 , 2025
    2025
  • 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
    2024
    Citations: 5
  • 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
    2024
    Citations: 6
  • 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
    2024
    Citations: 3
  • 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
    2024
    Citations: 5
  • 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
    2024
    Citations: 16

MOST CITED SCHOLAR PUBLICATIONS

  • Epistemologi hukum ekonomi islam (muamalah)
    A Arwani
    Religia: Jurnal Ilmu-Ilmu Keislaman 15 (1), 125-146 , 2012
    2012
    Citations: 148
  • 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
    2024
    Citations: 103
  • Akuntansi Perbankan Syariah: dari Teori ke Praktik (Adopsi IFRS)
    A Arwani
    Deepublish 1 (1) , 2016
    2016
    Citations: 89
  • 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
    2023
    Citations: 70
  • Pengembangan kemandirian ekonomi pondok pesantren
    A Arwani, M Masrur
    Jurnal Ilmiah Ekonomi Islam 8 (3), 2755-2764 , 2022
    2022
    Citations: 68
  • ISSUES AND CHALLENGES OF SHARIAH AUDITING IN ISLAMIC FINANCIAL INSTITUTION AND CORPORATE GOVERNANCE
    A Arwani
    Media Riset Akuntansi, Auditing & Informasi 18 (2) , 2018
    2018
    Citations: 57
  • 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
    2022
    Citations: 53
  • Pengaruh sikap mahasiswa muslim terhadap minat pada bank syariah
    A Arwani
    Jurnal penelitian 12 (1), 1-23 , 2015
    2015
    Citations: 42
  • Kepemilikan manajerial dalam agency theory
    A Arwani, MN Ramadhan, V Restiara
    2020
    Citations: 37
  • Analisis Strategi Pemasaran Pengusaha Batik Kelurahan Banyurip Pekalongan Dengan Pendekatan Marketing Mix Berbasis Syariah
    A Arwani
    Li Falah: Journal of Islamic Economics and Business 4 (1), 42-63 , 2019
    2019
    Citations: 36
  • Peran Spiritualitas dan Religiusitas bagi Guru dalam Lembaga Pendidikan
    A Arwani
    Forum Tarbiyah , 2013
    2013
    Citations: 34
  • 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
    2020
    Citations: 31
  • Konstruksi Hukum Ekonomi Syariah Dalam Fiqh Anggaran Yang Bebasis Akuntansi Syariah
    A Arwani
    Al-Ahkam: Jurnal Ilmu Syari’ah dan Hukum 2 (2) , 2016
    2016
    Citations: 31
  • 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 5 (2), 159-173 , 2020
    2020
    Citations: 28
  • 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
    2016
    Citations: 27
  • Grand Theory Esensi Ilmu Sosial dan Ekonomi
    A Arwani
    Eureka Media Aksara , 2024
    2024
    Citations: 26
  • Sustainable development and Islamic philanthropy: Synergy of zakat and SDGs
    A Arwani, R Muhammad, M Mahmudi
    Al-Uqud: Journal of Islamic Economics 8 (1), 124-160 , 2024
    2024
    Citations: 20
  • Pembelajaran Pendidikan agama islam berbasis multimedia
    A Arwani
    Forum Tarbiyah 9 (2) , 2011
    2011
    Citations: 19
  • 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
    2022
    Citations: 17
  • 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
    2024
    Citations: 16

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.