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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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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.
Accounting for Waqf Institutions: A Systematic Literature Review on Reporting and Governance Models Saputra, Wali
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/ty5qpt82

Abstract

  This study conducts a Systematic Literature Review (SLR) to explore how waqf institutions manage accounting, financial reporting, and governance. Drawing on 72 peer-reviewed articles published between 2010 and 2024 from Scopus, Web of Science, and ProQuest, this review maps out current practices, emerging trends, and ongoing challenges in waqf financial management. The findings show that many waqf institutions function as hybrid entities, balancing nonprofit goals with commercial activities, which calls for reporting models that can reflect both roles. In Indonesia, PSAK 112 is a key accounting standard for waqf, but its application remains inconsistent, leading to variation in transparency and accountability across institutions. Governance practices—such as internal controls, board supervision, external auditing, and the use of digital transparency tools—play an essential role but are not uniformly implemented. The review also highlights the growing potential of digital platforms and fintech to improve transparency, accountability, and stakeholder engagement. The study concludes by calling for standardized hybrid reporting frameworks, broader adoption of digital governance solutions, and more cross-country empirical research to strengthen the financial sustainability of waqf institutions.
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.
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.
Developing a Model of Students’ Understanding of Islamic Banking Accounting Based on Learning Experiences: A Grounded Theory Approach Saputra, Wali
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/5s9z0m29

Abstract

Islamic banking accounting carries unique complexities as it integrates technical accounting procedures with Sharia principles. Students’ understanding of Islamic accounting is critical for preparing competent graduates capable of contributing to the growth of the Islamic finance industry. However, how students construct their understanding of Islamic banking accounting through their learning experiences has not yet been comprehensively mapped. This study aims to develop a theoretical model of students’ understanding of Islamic banking accounting based on their learning experiences using a Grounded Theory approach. This qualitative research employed the Grounded Theory method and involved 24 students from three Indonesian universities who had completed coursework in Islamic banking accounting. Data were collected through in-depth interviews, focus group discussions, and documentation analysis. Data analysis followed the three-stage coding procedure (open, axial, and selective coding) with the assistance of NVivo 12 software. The study produced a Progressive Spiral Model of Islamic Accounting Understanding, showing that students’ comprehension develops iteratively through three interrelated layers: (1) the technical–procedural layer focusing on mastering transaction recording mechanisms, (2) the conceptual–Sharia principles layer connecting accounting practices with Islamic ethical values, and (3) the philosophical–maqashid layer integrating accounting with the broader objectives of Sharia in socioeconomic contexts. This progression is facilitated by four key conditions: prior knowledge architecture, pedagogical approaches, community of practice, and personal motivation. Students employ cognitive, metacognitive, and social strategies to deepen their understanding. The study identifies four typologies of student understanding: Technical Performers, Conceptual Understanders, Integrated Learners, and Reflective Scholars. The Progressive Spiral Model contributes theoretically to accounting and Islamic economics education literature by demonstrating that the development of understanding is spiral and iterative rather than linear. Practical implications include the need for curriculum designs that support progression across the three layers of understanding, integration of experiential learning and reflective practice, creation of communities of practice, and development of comprehensive assessment frameworks. The model provides a foundation for designing more effective learning strategies in Islamic banking accounting education.
Co-Authors Alaiddin Koto Bakri Bakri