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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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Developing a Model of Islamic Banking Audit Understanding Based on Student 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: 10.63822/25ryf157

Abstract

This study aims to develop a model of Islamic banking audit understanding based on students’ learning experiences using a Grounded Theory approach. Islamic banking audit carries unique complexities because it must consider sharia compliance alongside conventional accounting and auditing practices. The study involved 25 accounting students who had completed coursework in auditing and Islamic banking at three universities in Indonesia. Data were collected through semi-structured in-depth interviews and focus group discussions (FGDs), and analyzed using open, axial, and selective coding following Strauss and Corbin’s Grounded Theory procedures. The findings identify five key categories in students’ understanding of Islamic banking audit: (1) foundational understanding of sharia principles, (2) technical auditing competencies, (3) integration of sharia–accounting knowledge, (4) learning challenges, and (5) strategies for developing understanding. The resulting theoretical model shows that students’ understanding develops through an iterative process influenced by their religious knowledge background, instructional quality, and practical exposure. This model offers important implications for curriculum design and instructional methods in Islamic banking audit education at the higher education level.
Exploring Digital Green Waqf through Systematic Literature Review: Toward Sustainable Islamic Finance Saputra, Wali
Sujud: Jurnal Agama, Sosial dan Budaya Vol. 2 No. 1 (2026): JANUARI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/sjatet68

Abstract

Digital transformation and the growing urgency for environmental sustainability have driven innovation within Islamic finance, including the revitalization of the waqf institution. The concept of Digital Green Waqf emerges as a convergence of waqf digitalization, environmental sustainability principles, and maqasid shariah (the objectives of Islamic law). However, comprehensive understanding and empirical exploration of this concept remain limited. This study aims to explore the concept of Digital Green Waqf through a systematic literature review (SLR) to identify research trends, implementation models, benefits, challenges, and research gaps within the context of sustainable Islamic finance. The SLR was conducted across six major academic databases—Scopus, Web of Science, IEEE Xplore, Google Scholar, ProQuest, and Emerald Insight—covering publications from 2015 to 2024. Out of 156 identified articles, 32 met the inclusion criteria and were analyzed using thematic analysis, content analysis, and gap analysis approaches. The literature analysis identified four main models of Digital Green Waqf: Crowdfunding platforms for green projects, Blockchain-based carbon credit waqf, AI-powered sustainable waqf management, and Digital twin technology for monitoring green waqf assets. Digitalization of waqf has been shown to improve accessibility by up to 300%, transparency by 85%, and management efficiency by 45–60%. Meanwhile, green waqf initiatives have contributed to a 35% reduction in carbon emissions and a 40–60% increase in community income. However, only 28% of the reviewed articles explicitly addressed the integration of digitalization and environmental sustainability, indicating that this area is still emerging. The main challenges identified include the digital divide, limited regulatory frameworks, human resource capacity, and trust issues in digital platforms. The findings suggest that Digital Green Waqf represents an innovative frontier in Islamic finance, offering transformative potential for mobilizing community resources toward sustainable development. The proposed conceptual framework integrates shariah principles, digital technologies, and sustainability principles into four interrelated layers: foundation, enablers, implementation, and outcomes. Future research should focus on empirical studies, longitudinal impact assessments, behavioral analyses, and the development of regulatory frameworks that support sustainable innovation within the Digital Green Waqf ecosystem.
Developing an Islamic Accounting Information System Theory: Integrating Islamic Accounting Principles, Information Technology, and Maqashid al-Shariah Values in Financial Reporting Systems Saputra, Wali
Sujud: Jurnal Agama, Sosial dan Budaya Vol. 2 No. 1 (2026): JANUARI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/r1kszr69

Abstract

This study aims to develop a theory of the Islamic Accounting Information System (I-AIS) by explaining the integration of Islamic accounting principles, information technology, and the values of maqashid al-shariah within financial reporting systems. Using an exploratory qualitative approach through literature review and expert interviews, the study identifies three core components of I-AIS: the Islamic accounting pillar, the information technology pillar, and the Islamic ethical (sharia) pillar. The findings indicate that I-AIS functions not only as a tool for recording transactions but also as an instrument for strengthening accountability, transparency, and sharia compliance. The thematic analysis results in a conceptual model illustrating how Islamic accounting information systems can support financial management efficiency, sharia auditing processes, and reporting of Islamic social funds such as zakat and waqf. This research offers a theoretical contribution by expanding the scope of modern accounting information systems based on Islamic ethical values, as well as practical implications for policy development, education, and the digital Islamic finance industry.
Development Strategy for Green Waqf Accounting in Riau Using the Analytical Network Process Saputra, Wali
Sujud: Jurnal Agama, Sosial dan Budaya Vol. 2 No. 1 (2026): JANUARI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/s9gbh640

Abstract

This study aims to analyze the development strategy for green waqf accounting in Riau Province using the Analytical Network Process (ANP) method. Green waqf accounting is a reporting and governance approach that emphasizes economic, social, and environmental sustainability (triple bottom line). The adoption of this concept is essential to support the transformation of waqf institutions toward transparent, accountable, and environmentally responsible Islamic financial practices. This research employs a quantitative descriptive approach using ANP to determine strategic priorities based on the perceptions of experts and stakeholders, including the Indonesian Waqf Board (BWI), local government, academics, and nazhir (waqf managers). Data were collected through pairwise comparison questionnaires and analyzed using the Super Decisions software. The ANP model in this study consists of four main clusters: (1) institutional and regulatory framework, (2) human resources, (3) digital technology and information systems, and (4) community participation. The findings indicate that the institutional and regulatory aspect has the highest priority weight (0.35), followed by human resources (0.27), digital technology (0.21), and community participation (0.17). The key sub-criteria influencing these priorities include transparency of waqf financial reporting, local government support, and the managerial capacity of nazhir in managing productive waqf. Based on the supermatrix limit results, the priority strategies include: (1) developing a digital-based green waqf accounting system, (2) enhancing nazhir human resource capacity, (3) strengthening regional regulations on green waqf accounting, and (4) implementing community-based green waqf literacy campaigns. This study contributes to developing a sustainable waqf governance model at the regional level and provides a foundation for local governments and waqf institutions in designing network-based policy strategies. The practical implication of this research highlights the importance of multi-stakeholder collaboration and digital technology adoption to establish a transparent, adaptive, and competitive green waqf accounting ecosystem.
Co-Authors Alaiddin Koto Bakri Bakri