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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 Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin 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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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.
Comparison of Leasing and Ijarah Accounting : A Critical Research of Indonesian Financial Accounting Standards Saputra, Wali
Al-Buhuts Vol. 20 No. 2 (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.v20i2.6021

Abstract

The Financial Accounting Standards Statement (FASS) 107, which governs the domain of leasing accounting, has elicited unfavorable interpretations among accounting practitioners in Indonesia. Practitioners assert that FASS 107 bears no significant distinction from FASS 30, which also addresses the issue of leasing accounting, as the principles of ijarah accounting delineated in FASS 107 are perceived to have incorporated numerous principles from leasing accounting in FASS 30 by substituting conventional terminology with sharia-compliant terminology. The objective of this study is to conduct a comparative analysis of the similarities and distinctions between the principles of leasing accounting articulated in FASS 30 and the principles of ijarah accounting outlined in FASS 107. This research is classified as library research. The primary data source utilized comprises the Financial Accounting Standards containing the regulations associated with FASS 30 and FASS 107, which have been published by the Indonesian Institute of Accountants, while the secondary data source comprises the National Sharia Council (DSN) Decree Number 27/DSNMUI/III/2002, dated March 28, 2002 which pertains to leasing financing, among other relevant documents. The analytical model employed in this study is the content analysis technique applicable to FASS 30 and FASS 107. Subsequently, the researcher employs a comparative analysis approach to both FASSs, supplemented by arguments aimed at substantiating the similarities and differences in the accounting principles encapsulated within the two FASSs. The findings of the study reveal that FASS 107, pertaining to leasing accounting, continues to adopt numerous principles of leasing accounting delineated in FASS 30. There are five notable similarities in the accounting principles embraced by FASS 107. Furthermore, the findings also substantiate that there exist fourteen distinctions in the accounting principles employed by the two FASSs. The study concludes by affirming that discrepancies exist between the leasing accounting principles in FASS 30 and the ijarah accounting principles in FASS 107.
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.
Development of Islamic Accounting Theory: Integrating Tawhid, Maqashid al-Shariah, and Islamic Ethics into the Accounting System Saputra, Wali
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/hcdhh956

Abstract

This study aims to develop an Islamic Accounting Theory (IAT) as a conceptual framework that integrates the principles of tawhid, maqashid al-shariah, and Islamic ethics into accounting systems. Using an exploratory qualitative approach through library research and grounded theory, this research reviews relevant academic literature and conducts in-depth interviews with experts in Islamic accounting. The findings indicate that Islamic accounting rests on three core pillars: (1) The Ontology of Tawhid, which positions accounting as an act of worship and trust (amanah); (2) The Epistemology of Shariah, derived from divine revelation and scholarly ijtihad; and (3) The Axiology of Maqashid al-Shariah, which emphasizes social justice, transparency, and collective well-being. This research contributes to the development of a new paradigm in accounting by affirming that Islamic financial reporting is not merely economic in nature, but also spiritual, moral, and social. The implications include designing Islamic accounting curricula, developing maqashid-based reporting standards, and strengthening comprehensive shariah audit policies.
Productive Waqf Accounting:  A Systematic Literature Review of Financial Recording and Reporting Models Wali Saputra
Jurnal Ilmiah Literasi Indonesia Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/j8avxz44

Abstract

The objective of this research is to conduct a systematic examination of the existing literature pertaining to the accounting and financial reporting frameworks associated with productive waqf. The productive waqf, recognized as a pivotal instrument within Islamic social finance, necessitates an accounting system that is both accountable and transparent to facilitate the optimal management of assets and funds, in adherence to Sharia principles. The methodological approach employed is a Systematic Literature Review (SLR) encompassing scholarly publications from the years 2010 to 2025, sourced from the Scopus, Google Scholar, and DOAJ databases. The findings of this inquiry indicate that the practices associated with productive waqf accounting remain non-standardized on a global scale. Various accounting models identified include fund accounting methodologies, activity-based reporting frameworks, and the integration of social reporting. Nonetheless, the implementation of these models is still constrained and adversely influenced by limited human resource capabilities and a deficiency in specific regulatory frameworks. Furthermore, the study identifies significant potential for the utilization of information technologies, such as blockchain and Sharia-compliant ERP systems, in enhancing the transparency of financial reporting. This research advocates for the formulation of more comprehensive accounting standards for productive waqf, the enhancement of nazhir competencies, as well as the digitization of waqf financial reporting processes. These findings contribute to the establishment of both theoretical and practical foundations aimed at fostering more professional, reliable, and sustainable governance of productive waqf.
Co-Authors Alaiddin Koto Bakri Bakri