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All Journal Menara Riau: Jurnal Ilmu Pengetahuan dan Pengembangan Masyarakat Islam Sosial Budaya JAF- Journal of Accounting and Finance Al-Buhuts (e-journal) ITQAN: Journal of Islamic Economics, Management, and Finance PENG: Jurnal Ekonomi dan Manajemen IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita CARONG: Jurnal Pendidikan, Sosial dan Humaniora Jurnal Ragam Pengabdian Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin Aksi Kita: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Sosial dan Humaniora Sujud: Jurnal Agama, Sosial dan Budaya Jurnal Teologi Islam Indonesia Economic Journal Journal of Literature Review Jurnal Ilmiah Literasi Indonesia
Wali Saputra
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Journal : Journal of Literature Review

 1 
Development of Waqf Accounting Research: A Systematic Literature Review Wali Saputra
Journal of Literature Review Vol. 1 No. 2 (2025): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/e45sc513

Abstract

The objective of this research is to investigate the evolution of scholarly inquiries pertaining to waqf accounting through the application of a systematic literature review (SLR) methodology. A comprehensive assessment was conducted involving 58 scholarly articles published between the years 2000 and 2025, selected based on predetermined inclusion and exclusion parameters derived from the Scopus, Web of Science, and Google Scholar databases. The findings indicate a notable increase in scholarly engagement with the subject of waqf accounting over the past decade, particularly within Muslim-majority nations such as Malaysia and Indonesia. The predominant research themes encompass waqf financial reporting, the accountability of nadzir, supervisory mechanisms, and the incorporation of information technology within reporting frameworks. The majority of the studies employed a qualitative methodology, predominantly informed by theoretical frameworks such as Stakeholder Theory, Agency Theory, and Accountability Theory. Furthermore, contemporary research has begun to address issues related to the digitization of waqf accounting, particularly through the utilization of blockchain technology and smart contracts. Nevertheless, significant research gaps persist regarding the establishment of standardized reporting models and empirical investigations assessing the influence of waqf accounting on social welfare outcomes. This study advocates for the enhancement of regulatory frameworks, the augmentation of the institutional capabilities of nadzir, and the establishment of a technology-driven waqf financial reporting system. Additionally, there is a pressing need for advanced research characterized by quantitative, longitudinal, and interdisciplinary approaches to facilitate the promotion of accountable, transparent, and Sharia-compliant governance of waqf.
Islamic Social Enterprise: A Systematic Literature Review of Models,  Strategies, and Impacts Saputra, Wali
Journal of Literature Review Vol. 1 No. 2 (2025): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/arm57h49

Abstract

This study presents a comprehensive Systematic Literature Review (SLR) exploring the evolving landscape of Islamic Social Enterprise (ISE)—a paradigm that unites Islamic economic principles with social entrepreneurship to advance both social and spiritual well-being. Drawing on 68 peer-reviewed studies published between 2010 and 2024 from databases such as Scopus, Web of Science, and ProQuest, this review systematically identifies and synthesizes the models, strategies, and impacts of ISE across diverse global contexts. The findings highlight four predominant models: zakat and sadaqah-based enterprises, productive waqf-based ventures, Islamic microfinance initiatives, and hybrid social–commercial organizations. Key implementation strategies include leveraging Islamic philanthropic instruments, fostering community-based empowerment, adopting digital innovations, and promoting sustainable management practices. ISE has demonstrated multifaceted impacts—ranging from poverty alleviation and financial inclusion to women’s empowerment and spiritual growth. However, challenges such as financial sustainability, governance weaknesses, and unclear regulatory frameworks continue to limit its broader scalability. The study’s novelty lies in proposing a multi-dimensional conceptual framework that integrates maqasid al-shariah, social enterprise theory, and sustainability principles—providing both theoretical enrichment and actionable insights for policymakers and practitioners. It further recommends a standardized impact measurement approach grounded in Islamic ethical values to enhance accountability and enable cross-regional comparison. Ultimately, ISE is positioned not merely as an adaptation of the Western social enterprise model but as a distinct paradigm that embodies a holistic vision of prosperity—encompassing material, social, and spiritual dimensions
Internal Control and Risk-Based Audit Approaches in Waqf Institutions: A Systematic Review from Islamic Perspectives Saputra, Wali
Journal of Literature Review Vol. 1 No. 2 (2025): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/v3x02s50

Abstract

Waqf institutions play a vital role in the socio-economic development of Muslim communities. However, they face complex governance challenges due to the perpetual nature of waqf assets and the necessity of upholding Shariah principles. Effective internal control systems and risk-based audit approaches are therefore essential to ensure accountability, transparency, and the realization of maqasid al-shariah (the higher objectives of Islamic law). Despite the significance of this topic, no comprehensive systematic review has yet integrated Islamic perspectives into the framework of internal control and auditing within waqf institutions. This study aims to: (1) identify and analyze internal control practices in waqf institutions grounded in Shariah principles; (2) evaluate the implementation of risk-based audit approaches in the context of waqf auditing; (3) examine key challenges and barriers to the effective application of control and audit systems; and (4) explore the integration of Islamic values—maqasid al-shariah, accountability (mas’uliyyah), and trust (amanah)—within internal control and audit frameworks for waqf institutions. A systematic literature review (SLR) was conducted using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) methodology. Relevant literature published between 2010 and 2025 was retrieved from six major academic databases—Scopus, Web of Science, ProQuest, EBSCOhost, Emerald Insight, and Google Scholar. From a total of 1,247 identified articles, 42 met the inclusion criteria and were analyzed using thematic analysis and framework synthesis. The findings reveal five key insights. First, internal control systems in waqf institutions require an adaptation of the COSO framework through the addition of a sixth component: the “Shariah Compliance and Governance Layer,” encompassing the Shariah Supervisory Board, Shariah audit, and maqasid performance measurement. Second, adoption of risk-based auditing remains limited—only 31% of institutions have fully adopted it, with Shariah compliance risk cited as the top priority (95% frequency). Third, a novel risk category, “Perpetuity Risk,” unique to waqf institutions, was identified. Fourth, a paradigm shift is occurring from rule-based Shariah compliance toward principle-based maqasid achievement in audit approaches. Finally, the dual accountability framework—vertical accountability to Allah and horizontal accountability to stakeholders—creates a distinctive yet complex governance mechanism.
Digital Transformation and Audit Innovation in Waqf Institutions: A Systematic Literature Review Saputra, Wali
Journal of Literature Review Vol. 1 No. 2 (2025): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/ms153d43

Abstract

This study aims to systematically review and synthesize the literature on the relationship between digital transformation and audit innovation within waqf institutions. The focus is on how technological advancements influence transparency, accountability, and governance in Islamic social finance. A Systematic Literature Review (SLR) was conducted following the PRISMA guidelines (Preferred Reporting Items for Systematic Reviews and Meta-Analyses). A total of 72 academic articles published between 2010 and 2025 were analyzed, sourced from reputable databases such as Scopus, Web of Science, ScienceDirect, Taylor & Francis, and Emerald Insight. The analysis employed bibliometric mapping using VOSviewer and thematic analysis to identify research trends, major themes, and the conceptual framework surrounding digital audit transformation in waqf institutions. The results reveal that digital transformation in waqf governance has progressed through three main phases: Digital recordkeeping (2010–2015), Fintech integration (2016–2020), and Adoption of blockchain-based and AI-powered audit systems (2021–2025). Four dominant research themes emerged: Digital infrastructure integration, Blockchain-enabled transparency, AI-driven audit analytics, Shariah-compliant audit governance frameworks. From these findings, the study proposes a conceptual model: Digital Transformation → Audit Innovation → Improved Governance → Waqf Sustainability. Digital audit innovation enhances efficiency, transparency, and public trust in waqf financial reporting, while also reducing the risk of mismanagement and moral hazard. However, challenges remain in the form of limited digital literacy, a lack of standardized technology-based Shariah audit regulations, and infrastructure disparities across waqf institutions. As a result, national bodies such as the Indonesian Waqf Board (BWI) are encouraged to develop standardized digital Shariah audit frameworks and capacity-building programs for waqf managers (nazhir) and Islamic auditors. This study contributes to the advancement of Islamic digital auditing by integrating technological dimensions with maqashid al-shariah–based ethical considerations. The resulting conceptual model offers a balanced digital governance structure that aligns technological efficiency with Islamic moral and spiritual accountability.
Co-Authors Alaiddin Koto Bakri Bakri