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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 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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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): JUNI: 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): JULI-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): JULI-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.
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.
Green Waqf Education and Literacy for Worshippers of the Pekanbaru Mujahadah Mosque to Facilitate Sustainable Development Wali Saputra
Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 6 (2025): NOVEMBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/tnhhjm35

Abstract

The objective of this community service initiative is to enhance the comprehension and awareness of the worshippers at the Pekanbaru Mujahadah Mosque regarding the concept of green waqf as a mechanism of Islamic social finance that is instrumental in promoting sustainable development. The execution of this initiative is necessitated by the observed deficiencies in the literacy concerning productive waqf and the inadequate application of waqf for the purposes of environmental enhancement and economic empowerment of the community. The methodology employed in conducting this community service comprises four principal stages, namely: (1) the preparatory stage, which encompasses coordination with the mosque, the development of educational materials, and the preliminary assessment of the worshippers' level of waqf literacy; (2) the implementation stage, which involves socialization efforts, interactive training sessions, and group discussions focused on the concepts, advantages, and practical applications of green waqf; (3) the evaluation and reporting stage, which includes the assessment of participants’ knowledge advancement and the compilation of reports detailing the outcomes of the activities; and (4) the Sustainability Evaluation Results Stage, which examines the sustainability impact of the program through the engagement of worshippers in green waqf initiatives and the potential for its realization at the mosque level. The findings from the activities indicated a substantial enhancement in the worshippers' grasp of the green waqf concept, with an increase from an average of 55.4% prior to the initiative to 87.8% subsequent to the initiative. Participants also demonstrated considerable enthusiasm for the execution of environmentally-focused green waqf initiatives, such as waqf-based reforestation and waste management programs. Furthermore, small groups of worshippers have been established, demonstrating commitment to advance the green waqf program within the mosque community. Consequently, this initiative significantly contributes to the enhancement of sharia financial literacy, the broadening of the productive waqf function, and the promotion of sustainable principles of Islamic social finance at the community level of the mosque.  
Training on Effective and Efficient Mosque Financial Governance at Masjid Mujahadah Pekanbaru Wali Saputra
Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 6 (2025): NOVEMBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/kkqtya04

Abstract

This community engagement program was designed to strengthen the capacity of mosque administrators in managing mosque finances effectively, efficiently, transparently, and accountably. Implemented at Masjid Mujahadah in Pekanbaru, the program adopted an educational and participatory approach that integrated interactive lectures, hands-on technical workshops, and direct mentoring sessions for mosque administrators. The training materials covered the fundamental concepts of Good Financial Governance (GFG), standardized financial recording systems, and the use of simple digital tools to enhance transparency and accuracy in financial reporting. The outcomes revealed a notable improvement in participants’ financial literacy, particularly in preparing financial reports, managing budgets, and implementing transparent administrative procedures. Moreover, the program fostered sustainable impacts by promoting technology-driven financial governance, strengthening congregational trust, and establishing a collaborative framework among academics, the community, and mosque administrators to advance professional and integrity-based mosque financial management.
Co-Authors Alaiddin Koto Bakri Bakri