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Standardization of Waqf Accounting: A Systematic Review of Implementation and Its Challenges in Various Nations Wali Saputra
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 1 No. 4 (2025): JULI (Edisi Spesial)
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/kxced508

Abstract

This research endeavor seeks to systematically scrutinize the implementation processes and associated challenges pertaining to the standardization of waqf accounting across diverse nations. Employing the Systematic Literature Review (SLR) methodology, this investigation analyzed 22 meticulously selected scholarly articles disseminated between the years 2010 and 2025, sourced from the Scopus, ScienceDirect, and Google Scholar databases. The findings of the research indicate that a significant number of countries have yet to establish a standardized framework for waqf accounting, whereas Indonesia has emerged as a frontrunner by adopting PSAK 112. Principal challenges identified encompass the absence of specific regulatory frameworks, limited availability of qualified human resources, insufficient digitization of reporting mechanisms, and inadequate oversight and auditing systems. Additionally, the research uncovered substantial potential for the advancement of sharia-compliant waqf reporting standards, along with the application of innovative technologies such as blockchain to enhance transparency and accountability. The study advocates for the formulation of international waqf accounting standards, the fortification of human resource capabilities, and collaborative synergies among governmental entities, Islamic financial institutions, and academic circles to propel the global transformation of the waqf reporting paradigm
Digital Transformation of Islamic Finance: Educational Program on Islamic Financial Applications for the Millennial Demographic within the Context of the Mujahadah Mosque Pekanbaru Wali Saputra
Jurnal Ragam Pengabdian Vol. 2 No. 2 (2025): Agustus
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/qtpwvc97

Abstract

The objective of this training initiative is to enhance the digital literacy pertaining to sharia economics among the millennial demographic through the facilitation of both theoretical knowledge and experiential engagement with sharia finance applications. The event transpired at the Mujahadah Rintis Mosque in Pekanbaru, engaging a total of 42 participants drawn from among the student body and the youth affiliated with the mosque. The pedagogical methodologies employed encompassed interactive lectures, practical simulations utilizing applications such as BSI Mobile and LinkAja Sharia, alongside structured group discussions. The outcomes of this endeavor indicated a marked enhancement in the participants' comprehension and proficiency regarding the principles and application of Sharia-compliant financial technology. Quantitative assessments conducted via pre-tests and post-tests revealed an increase in the average score by 29.7 points. The qualitative analysis demonstrated that the participants perceived the training as exceedingly advantageous and fostered the development of a digital community centered around mosque-based sharia economy. This activity illustrates that the approach to digital literacy grounded in sharia finance is efficacious in cultivating a generation of millennials that is both sharia and technology literate.
Mapping the Terrain of Islamic Social Enterprise: A Comprehensive Literature Review Wali Saputra
Jurnal Teologi Islam Vol. 1 No. 2 (2025): NOVEMBER (in progress)
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/jd2p7b79

Abstract

The objective of this research endeavor is to systematically delineate and scrutinize the extant corpus of literature pertaining to Islamic Social Enterprise (ISE), with the intention of elucidating predominant themes, frameworks, methodological orientations, and discernible research lacunae within the domain. A Systematic Literature Review (SLR) methodology was employed, encompassing an examination of 65 peer-reviewed scholarly articles published from the year 2000 to 2025, derived from databases such as Scopus, Web of Science, and Google Scholar. Rigorous inclusion and exclusion criteria were implemented, succeeded by bibliometric and thematic analysis facilitated by PRISMA and qualitative synthesis methodologies. The findings of this investigation indicate a burgeoning scholarly interest in ISE, particularly within the past decade, with prevailing themes encompassing waqf-based enterprises, zakat-driven empowerment initiatives, and hybrid business models congruent with maqashid shariah principles. Notwithstanding its nascent importance, the domain remains disjointed, characterized by a dearth of empirical substantiation, absence of standardized governance frameworks, and inadequate engagement with digital innovation. Furthermore, the literature predominantly features qualitative methodologies, largely concentrated in Southeast Asia, notably in Malaysia and Indonesia. The review is confined to publications in the English language and may not comprehensively encapsulate grey literature or non-indexed regional scholarship. Future investigations should integrate quantitative impact evaluations, cross-national comparative analyses, and the incorporation of digital technologies in the enhancement of ISE development. This study presents the inaugural comprehensive and structured synthesis of ISE literature, proposing a conceptual framework and delineating a future research agenda to promote the evolution of Islamic Social Enterprises as a distinct paradigm of ethical and faith-based social innovation.
Comparison of Waqf Accounting Regulations and Practices: Systematic Literature Review of International Perspectives Wali Saputra
CARONG: Jurnal Pendidikan, Sosial dan Humaniora Vol. 2 No. 2 (2025): APRIL: Sosial Studies
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/y8r3j574

Abstract

This research endeavors to critically examine and juxtapose the regulatory frameworks and accounting methodologies pertaining to waqf across various nations employing the Systematic Literature Review (SLR) methodology. This investigation underscores the significance of transparency and accountability in waqf management, an area that continues to grapple with obstacles stemming from the absence of cohesive international waqf accounting standards. Utilizing the PRISMA framework, 37 scholarly articles published between the years 2010 and 2025 were systematically evaluated from esteemed academic repositories such as Scopus, Web of Science, and ScienceDirect. The findings reveal pronounced divergences among nations regarding their legal infrastructures, institutional arrangements, and the extent of implementation of waqf financial reporting practices. Nations such as Indonesia and Malaysia have demonstrated advancements through the establishment of national standards like PSAK 112 and quality-centric sharia management protocols (MS 1900), whereas other countries such as Nigeria and Sudan continue to encounter institutional impediments and deficiencies in human resources. This study advocates for the formulation of international waqf accounting standards, the enhancement of nazhir capacities, and the digitalization of reporting frameworks to promote more accountable and sustainable governance of waqf on a global scale.
Implementation of Productive Waqf as a Shariah-Based Economic Empowerment Solution in the Community in the Neighborhood of Rizki Bakti Negeri Foundation in Pekanbaru Wali Saputra
Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 4 (2025): AGUSTUS
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/yb6xhd49

Abstract

This community service initiative seeks to actualize the principle of productive waqf as a sharia-compliant economic empowerment strategy within the community surrounding the Yayasan Rizki Bakti Negeri Pekanbaru. The primary issues discerned include the populace's inadequate comprehension of productive waqf, in addition to the insufficient deployment of waqf assets in enduring economic endeavors. The methodology for implementation is delineated into four phases: preparatory measures, execution, assessment and documentation, as well as the perpetuation of the evaluative outcomes. These initiatives encompass training sessions, mentorship, the collection of cash waqf, and the formation of business units managed collectively using waqf resources. The outcomes of the initiatives indicate an enhancement in the community's awareness of productive waqf, the establishment of local waqf management collectives, and the realization of business entities in the form of sharia-compliant food kiosks capable of generating profits and uplifting the surrounding populace. Beyond the economic ramifications, these initiatives also fortify the spiritual values and social cohesion within the community. The evaluation process was conducted through empirical field observations, surveys, and open dialogue forums, revealing that a significant majority of participants endorsed the sustainability of the program and expressed a desire for its expansion into additional sectors. The program has effectively laid the groundwork for an initial community-oriented productive waqf ecosystem characterized by transparency, participation, and adherence to Sharia principles. It is anticipated that this initiative can be replicated in other locales as a paradigm of inclusive and sustainable Islamic economic empowerment.
Education of Zakat, Infaq, and Waqf  (ZIWAF) as a Sharia Economic Instrument for Social Welfare in the Community in the Neighborhood of Rizki Bakti Negeri Foundation Pekanbaru Wali Saputra
Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 4 (2025): AGUSTUS
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/x7vfa542

Abstract

This community service initiative seeks to enhance public literacy and awareness concerning zakat, infaq, and waqf (ZIWAF) as pivotal instruments of the sharia economy, which contribute to the realization of social welfare. Activities were conducted within the context of the Rizki Bakti Foundation in Pekanbaru Negeri, employing a participatory educational approach that included training, simulation, discussion, and digital outreach campaigns. The results from pre-test and post-test assessments indicated a substantial improvement in participants' understanding of ZIWAF concepts and practices. Additionally, this initiative culminated in the formation of a community forum “Friends of ZIWAF”, the distribution of educational materials, and sustainability strategies through advanced training and technological integration. These findings illustrate that ZIWAF education possesses significant potential for reinforcing the community-oriented Islamic economic system. This program stands as a model that can be replicated in other communities as a strategic framework for religious social empowerment within the context of the Ummah economy.
Strengthening Family Economy Through Sharia Financial Literacy Among Housewives in the Neighborhood of Rizki Bakti Foundation in Pekanbaru Wali Saputra
Indonesia Berdampak: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2025): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/sskppx08

Abstract

The primary objective of this community service initiative is to enhance Sharia financial literacy among housewives residing in the vicinity of Yayasan Rizki Bakti Negeri Pekanbaru, thereby facilitating the empowerment of the family economy grounded in Islamic principles. The principal challenges recognized included the inadequate comprehension within the community, particularly among mothers, regarding the management of household finances in accordance with Sharia, which encompasses insufficient practices in budget recording, the absence of long-term financial planning, and a lack of awareness pertaining to the halal and haram dichotomy in the utilization of financial products. The methodological framework of this initiative comprises four distinct phases: preparation, implementation, evaluation, and reporting, along with a sustainability strategy. The activities are executed through a participatory educational methodology, incorporating training sessions, simulations of household budget development, group discussions, and evaluative assessments conducted prior to and following the training. The outcomes of the initiative indicated a substantial enhancement in participants’ comprehension and attitudes towards Sharia-compliant financial management. This improvement is substantiated by elevated post-test scores, notable shifts in financial behaviors, and the emergence of participants’ initiatives aimed at establishing Sharia finance learning communities within their localities. This initiative has yielded tangible positive repercussions on the capacity of housewives to make informed and Islamic financial decisions. Furthermore, the program has garnered support from the foundation to ensure its sustainability. Consequently, Sharia financial literacy has been validated as a pivotal instrument in fostering family economic autonomy and reinforcing social resilience anchored in Islamic values.
Measuring Factors Affecting Customer Satisfaction, Loyalty, And Trust Within Islamic Banks In Riau, Indonesia Saputra, Wali
IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Vol 13 No 2 (2024): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/iqtishaduna.v13i2.2118

Abstract

This scholarly investigation analyses the determinants that affect customer satisfaction, loyalty, and trust within Islamic banking. The data source used in this study is primary data, which is obtained through the provision of structured questionnaires. The study population encompasses customers of Islamic banking institutions in Riau, Indonesia. The sampling technique employed is simple random sampling. The sample size was determined using the Slovin approach, resulting in a sample of 204 respondents. This study is quantitative, and an explanatory survey was analyzed using the SEM-PLS technique. The study outcomes indicate that service performance, digital banking application service quality, and customer relationship management positively influence customer satisfaction. In contrast, digital banking transformation does not affect customer satisfaction. Furthermore, customer satisfaction has a positive effect on customer loyalty and trust. Subsequently, customer satisfaction can mediate the influence of service performance, the quality of digital banking application services, and customer relationship management on customer loyalty and trust. In contrast, customer satisfaction cannot mediate the influence of digital banking transformation on customer loyalty and trust. Theoretically, this study contributes to the advancement of marketing theory and becomes a reference for further research. Practically, it can be a reference for Islamic banks to improve their performance regarding customer satisfaction, loyalty, and trust.
The Influence of The Characteristics of Zakat Financial Information on The Quality of Financial Reports of Zakat Institutions in Riau Saputra, Wali; Bakri, Bakri
Al-Buhuts Vol. 19 No. 2 (2023): Al- Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i2.4635

Abstract

This study aims to analyze the effect of the characteristics of zakat financial information on the quality of financial reports of zakat institutions in Riau. This study uses primary data obtained by distributing questionnaires to 204 stakeholders who always interact with zakat institutions. Data analysis methods used in this study include research instrument testing and hypothesis testing using multiple regression analysis. The results of this study concluded that partially the characteristics of zakat financial information "understandable", "comparable", and "complete" affect the quality of zakat institutions' financial reports. On the other hand, the characteristics of zakat financial information are "relevant", "reliable", neutral", and "timely" do not affect the quality of zakat institutions' financial reports. Then, simultaneously, zakat financial information is relevant, understandable, reliable, neutral, timely, comparable, and complete which together affect the quality of zakat institutions' financial reports.
The Influence of Customer Relationship Management and Service Performance on Customer Satisfaction and its Implications for Customer Loyalty of Islamic Banks in Riau Saputra, Wali; Bakri, Bakri
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4818

Abstract

This study aims to examine the effect of: (1) customer relationship management on customer satisfaction, (2) customer relationship management on customer loyalty, (3) customer satisfaction on customer loyalty, and (4) service performance on customer satisfaction (5) service performance on customer loyalty of Islamic banks in Riau. The research design used in this study is causal quantitative research. The subjects in this study are savings customers in Islamic banks and the objects in this study are service performance, customer relationship management, customer satisfaction, and customer loyalty. The sample in this study amounted to 204 respondents. Data were collected through a questionnaire method, and analysed with a structural equation model. The results showed that: (1) customer relationship management affects customer satisfaction (2) customer relationship management affects customer loyalty, (3) customer satisfaction has no effect on customer loyalty, (4) service performance affects customer satisfaction customer satisfaction, and (5) service performance has no effect on customer loyalty.