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All Journal El-Mashlahah Jurnal Pengabdian UNDIKMA
Nur Khoirin
UIN Walisongo Semarang
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Cross-Jurisdictional Reporting Standards for Cash Waqf: A Comparative Normative Legal Study of Indonesia and Malaysia Bagas Heradhyaksa; Nur Khoirin; Mustla Sofyan Tasfiq; Ahmad Wahyudi; Islamiyati; Wawaysadhya
El-Mashlahah Vol 16 No 1 (2026)
Publisher : Sharia Faculty of State Islamic Institute (IAIN) Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/el-mashlahah.v16i1.9143

Abstract

Cash waqf holds real promise for Islamic social finance. Its potential, however, has not been matched by equally reliable governance. This study fills that gap by conducting a comparative normative analysis of reporting obligations and transparency standards in cash waqf governance across Indonesia and Malaysia. It proposes a cross-jurisdictional minimum standard that can serve both institutional models without displacing either. This study adopts a doctrinal (normative) legal approach with a comparative method, analysing Indonesia’s legal instruments and the enactments of Malaysian states, as well as the concepts of accountability, transparency, and good governance. The findings show that while both countries recognize reporting as a governance instrument to ensure accountability, there are differences in institutional design and standardization. Indonesia applies an integrated system with reporting obligations from nazhir and LKS-PWU, but there is a risk of fragmentation without standardized publication formats. In contrast, Malaysia employs a state-based system, where SIRC/MAIN centralizes reporting obligations, but variations across states could reduce comparability and uniform minimum disclosure. This normative contribution advances the discourse on Islamic waqf governance by offering an actionable minimum standard that bridges two divergent institutional models, centralized national regimes and decentralized state-based systems, thereby filling a critical gap in cross-jurisdictional waqf governance scholarship.
Edukasi Literasi Keuangan Syariah untuk Meningkatkan Kompetensi Perempuan Pelaku Usaha Kreatif di Kabupaten Jepara: Indonesia Nur Huda; Nur Khoirin; Siti Mujibatun; Ana Zahrotun Nihayah; Lathif Hanafir Rifqi
Jurnal Pengabdian UNDIKMA Vol. 7 No. 1 (2026): February
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v7i1.17813

Abstract

This community service program aims to enhance Islamic financial literacy competencies among women creative entrepreneurs in Jepara Regency through a service-learning approach. The program was implemented through educational sessions, interactive training, and case-based simulations involving 40 participants. The evaluation instrument consisted of a closed-ended questionnaire based on a 5-point Likert scale, and the data were analyzed descriptively by calculating mean scores and the percentage of achievement for each indicator. The results of the program indicate that participants’ understanding of Islamic financial principles reached 85%, comprehension of the differences between Islamic and conventional financial systems reached 90%, interest in adopting Islamic financing reached 80%, confidence in financial decision-making reached 75%, and readiness to use Islamic contracts reached 80%, demonstrating significant achievements. Overall, this community service activity had a positive impact in encouraging the sustainable adoption of Islamic finance, thereby supporting the development of creative enterprises in Jepara.
Co-Authors Ahmad Wahyudi Bagas Heradhyaksa Islamiyati Mustla Sofyan Tasfiq Nihayah, Ana Zahrotun Nur Huda Rifqi, Lathif Hanafir Siti Mujibatun Wawaysadhya