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All Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital
Yani Suryani
Universitas Harapan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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" Declined " Productive Waqf Performance Audit Model: The Perspective of Maqāṣid Sharia and MSME Empowerment Heriyati Chrisna; Yani Suryani; Lukman Hakim Siregar
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i1.9997

Abstract

Wakaf produktif has a significant potential for improving the overall economy through the development of productive and synergistic wakaf aset with UMKM; nevertheless, systematic work audits with syariah kerangka maqāṣid are still very rare. The goal of this study is to develop a kinerja audit model for productive wakaf instruments with the perspective of maqāṣid syarīʿah and UMKM. This audit model integrates the following three maqāṣid goals: ad-dīn, an-nafs, al-ʿaql, an-nasl, and al-māl, as well as UMKM indicators (modal, akses pasar, pelatihan, jaringan, keberlanjutan), as well as quantitative and qualitative pengukuran mechanisms, pelaporan, and akuntabilitas. The primary contribution of the study is to provide a comprehensive, syariah-based kinerja audit for the production organization in order to promote social-economic cooperation.
Co-Authors Heriyati Chrisna Lukman Hakim Siregar