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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 Berdampak: Jurnal Pengabdian Kepada Masyarakat Journal of Literature Review
Wali Saputra
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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): 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): 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