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Implementation of Auditing in Zakat Institutions: Case studies of BAZNAS Riau and Pekanbaru Devi Megawati
Tazkia Islamic Finance and Business Review Vol. 12 No. 2 (2018)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v12i2.133

This paper examines the implementation of auditing in Zakat Institutions with a case study in BAZNAS Riau Province and BAZNAS Pekanbaru. Nowadays, the government and citizen’s attention for zakat management has become so high. Therefore, there are publications of rules about the obligation of zakat Institutions to make the report which, then, is an object to be audited. The researcher interviewed some regarding this topic, such as the Commisioner Head and Manager of BAZNAS Riau province and BAZNAS Pekanbaru and some staff of the Ministry of Religion who are in charge of zakat. The findings show the high attention of important role of internal auditor in zakat institutions. In the case at BAZNAS Pekanbaru, a team of internal auditors has been formed in 2017. The internal auditing activities can be the starting point for the external auditing activity. External auditing in zakat institutions industry facing many challenges such as waiting the release of technical rules of sharia audit from Ministry of Religious Affairs. The paper contributes to the better governance for zakat institutions to increase the trust of moslems especially muzakki in Riau province.

PENGELOLAAN DAN PENGEMBANGAN WAKAF PRODUKTIF DI KOTA PEKANBARU Devi Megawati
Hukum Islam Vol 14, No 2 (2014): Vol 14, No 2 (2014) Nopember 2014
Publisher : Fakultas Syariah dan hukum Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/hi.v14i2.993

EVALUASI PROGRAM PEMBERDAYAAN MUSTAHIK “TERNAK KAMBING ETAWA MUARA FAJAR” PADA BAZ KOTA PEKANBARU Devi Megawati '
PEKBIS Vol 6, No 3 (2014)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Zakat does have a very important role in tackling the problem of poverty . However, the most importantis how the amil can create economic empowerment programs are effective and on target. BAZ city ofPekanbaru is the official zakat institutions initiated and confirmed Pekanbaru municipalities establishedsince 2001. In general BAZ Pekanbaru has zakat distribution programs; donation and charity programthat Prosperous Pekanbaru, Pekanbaru Smart, Healthy Pekanbaru, Pekanbaru Care and Piety.Pekanbaru Makmur program is the provision of capital for productive enterprises, have alsoempowerment program which has a companion program. Empowerment programs that include theempowerment of livestock and livestock laying ducks Etawa the focus in this study. This study is anevaluation study that aims to identify the implementation of empowerment programs mustahik Etawacattle in the field , both the process of program implementation and performance of actors , as well asperformance results Identifying livestock development programs mustahik Etawa Muara districtsRumbai dawn . Research results show that mustahik (Etawa livestock beneficiaries ) has beenselected by the City in accordance with the surveyor BAZ SOP ( standard operational procedure ) ,monitoring results to the first portion mustahik goats can breed goats were given so that the number isstill growing and mentoring is done intensively . However, in monitoring II decreased number of goatshave died from illness and some are lost stolen. This program can not be said to fail, but becauseit is not an easy process to start something new, and this requires a process and patience.Although there has been no economic impact, but in non-economic lot of benefits that havebeen obtained mustahik .Keywords : Program, evaluation, empowerment, mustahik,and zakat

Sharia Auditing in Zakat Institutions: Challenges and Prospects in Indonesia Megawati, Devi; Zulkifli, Zulkifli
Share: Jurnal Ekonomi dan Keuangan Islam Vol 14, No 1 (2025): IN PROGRESS
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v14i1.26059

Ensuring Sharia compliance within religious institutions, particularly zakat institutions, is imperative to safeguarding their credibility, maintaining public trust, and mitigating significant legal and reputational risks. While prior research has extensively explored Islamic banking regulations, limited scholarly attention has been given to the governance and auditing frameworks of zakat institutions. This study explores how zakat authorities regulate and operate to enforce adherence to Islamic principles, addressing a key gap in research, which has mostly focused on Islamic banking. Using a qualitative approach, the study is based on interviews with 35 key stakeholders, including representatives from Indonesia’s Ministry of Religious Affairs (MoRA), Sharia auditors, and practitioners from both state-regulated (BAZNAS) and non-state (LAZ) zakat institutions. The findings highlight the evolving nature of Sharia auditing, which involves both internal Sharia supervisors and external auditors from the MoRA. However, challenges persist, particularly in clearly separating financial audits from Sharia audits, which affects their effectiveness. The findings indicate that Sharia auditing remains in a nascent phase, with its current implementation largely serving administrative formalities rather than fostering substantive enhancements in compliance. This study advocates for urgent scholarly and practical efforts to refine Sharia auditing frameworks, ensuring they transcend procedural checklists and actively strengthen institutional adherence to Islamic ethical and legal standards.======================================================================================================== ABSTRAK - Audit Syariah dalam Lembaga Zakat: Tantangan dan Prospek di Indonesia. Kepatuhan terhadap prinsip syariah dalam institusi keagamaan, khususnya organisasi zakat, sangat penting untuk menjaga kredibilitas, kepercayaan publik, serta menghindari risiko hukum dan reputasi yang signifikan. Meskipun penelitian sebelumnya telah banyak menyoroti regulasi perbankan Islam, kajian mengenai tata kelola dan audit syariah dalam lembaga zakat masih sangat terbatas. Penelitian ini bertujuan untuk menganalisis mekanisme regulasi dan operasional yang diterapkan oleh otoritas zakat dalam menegakkan kepatuhan terhadap prinsip-prinsip syariah, sekaligus mengisi kesenjangan dalam literatur terkait audit syariah di luar sektor perbankan. Dengan pendekatan kualitatif, data penelitian ini berasal dari wawancara dengan 35 pemangku kepentingan kunci, termasuk perwakilan dari Kementerian Agama Indonesia, auditor syariah, serta praktisi dari lembaga zakat negara (BAZNAS) dan non-negara (LAZ). Hasil penelitian menunjukkan bahwa praktik audit syariah terus berkembang, dengan mekanisme pengawasan ganda yang mengombinasikan pengawasan internal oleh dewan pengawas syariah dan audit eksternal oleh Kementerian. Namun, masih terdapat ambiguitas dalam membedakan audit keuangan dan audit syariah, yang menghambat efektivitas implementasinya. Penelitian ini menemukan bahwa audit syariah masih berada dalam tahap awal, sering kali hanya menjadi formalitas administratif tanpa memberikan peningkatan yang substansial dalam kepatuhan terhadap prinsip syariah. Studi ini menekankan perlunya pengembangan kerangka audit syariah yang lebih komprehensif, baik dari perspektif akademik maupun praktis. Untuk memperkuat kepatuhan institusional terhadap standar etika dan hukum Islam, audit syariah harus berkembang dari sekadar kepatuhan berbasis daftar periksa menjadi instrumen tata kelola yang lebih substansial, guna meningkatkan integritas regulasi dalam lembaga zakat.

Urgensi Adopsi Metode Profit Sharing Dalam Skema Bagi Hasil Bank Syariah Madona Khairunisa; Devi Megawati
Syarikat: Jurnal Rumpun Ekonomi Syariah Vol. 7 No. 2 (2024): Syarikat : Jurnal Rumpun Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Agama Islam Universitas Islam Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/syarikat.2024.vol7(2).21418

Perbedaan mendasar antara bank syariah dan bank konvensional terletak pada penerapan prinsip distribusi bagi hasil bagi pemilik dana investasi (nasabah). Terdapat dua metode utama dalam skema bagi hasil, yaitu revenue sharing dan profit sharing. Penelitian ini bertujuan untuk mengidentifikasi prinsip distribusi bagi hasil yang diterapkan oleh dua bank syariah di Pekanbaru melalui pendekatan kualitatif dengan Pengumpulan data dilakukan melalui wawancara mendalam dengan Bank Syariah, diikuti dengan reduksi data yang relevan, serta analisis tematik untuk menarik kesimpulan Hasil penelitian menunjukkan bahwa bank syariah di Indonesia, khususnya di Pekanbaru, menerapkan metode revenue sharing, dengan pertimbangan aspek kemaslahatan sebagaimana dijelaskan dalam fatwa DSN-MUI. Namun, analisis dari para pakar menyebutkan bahwa metode profit sharing lebih sesuai dengan prinsip syariah karena dianggap lebih adil, baik bagi nasabah maupun bagi bank syariah itu sendiri. Oleh karena itu, adopsi metode profit sharing dalam sistem perbankan syariah di Indonesia menjadi suatu hal yang perlu dikaji lebih lanjut. Limitasi penelitian ini iala jumlah sampel yang hanya mencakup dua bank syariah di Pekanbaru, yang tidak sepenuhnya menggambarkan praktik perbankan syariah secara keseluruhan di Indonesia. Selain itu, proses pengumpulan data yang hanya melibatkan wawancara dengan pihak internal bank juga membatasi representasi perspektif dari nasabah, sehingga tidak mencakup secara komprehensif pandangan yang berasal dari pihak pengguna jasa perbankan syariah.

Governance Transformation in Indonesia’s Banking Sector: Regulatory Pressures and Institutional Dynamics in the Conversion of Bank Riau Kepri to Islamic Banking Megawati, Devi; Khairunisa, Madona; Zulkifli, Zulkifli
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 17, No 1 (2025)
Publisher : Faculty of Sharia and Law, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v17i1.46353

This study investigates the governance transformation underpinning the conversion of Bank Riau Kepri (BRK) into Bank Riau Kepri Syariah (BRK Syariah), focusing on the interplay between regulatory pressure, institutional dynamics, and strategic intent. Using a qualitative case study design, the analysis reveals that the conversion was driven by a combination of internal aspirations for regional economic leadership and external pressures, including regulatory encouragement and alignment with national Islamic finance roadmaps. While institutional support and political endorsement facilitated the conversion, challenges remain in harmonizing Sharia principles with operational realities, including staff capacity, legacy systems, and market adaptation. The study contributes to the growing discourse on conventional-to-Islamic bank conversion by highlighting how regulatory ecosystems, institutional inertia, and governance reform intersect in shaping the trajectory of Islamic banking transformation in Indonesia. Abstrak:Studi ini menelaah transformasi tata kelola yang mendasari proses konversi Bank Riau Kepri (BRK) menjadi Bank Riau Kepri Syariah (BRK Syariah), dengan menyoroti interaksi antara tekanan regulasi, dinamika kelembagaan, dan strategi institusional. Melalui pendekatan studi kasus kualitatif, temuan penelitian menunjukkan bahwa proses konversi dipicu oleh aspirasi internal untuk menjadi pemimpin ekonomi regional serta dorongan eksternal berupa dukungan regulatif dan sinkronisasi dengan peta jalan keuangan syariah nasional. Meskipun konversi difasilitasi oleh dukungan kelembagaan dan legitimasi politik, tantangan tetap muncul dalam menyelaraskan prinsip-prinsip syariah dengan praktik operasional, termasuk kapasitas SDM, sistem warisan, dan adaptasi pasar. Studi ini memperkaya wacana tentang konversi bank konvensional menjadi bank syariah dengan menyoroti bagaimana ekosistem regulatif, inersia kelembagaan, dan reformasi tata kelola membentuk arah transformasi perbankan syariah di Indonesia.

Sharia Auditing in Zakat Institutions: Challenges and Prospects in Indonesia Megawati, Devi; Zulkifli, Zulkifli
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 14 No. 1 (2025)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v14i1.26059

Ensuring Sharia compliance within religious institutions, particularly zakat institutions, is imperative to safeguarding their credibility, maintaining public trust, and mitigating significant legal and reputational risks. While prior research has extensively explored Islamic banking regulations, limited scholarly attention has been given to the governance and auditing frameworks of zakat institutions. This study explores how zakat authorities regulate and operate to enforce adherence to Islamic principles, addressing a key gap in research, which has mostly focused on Islamic banking. Using a qualitative approach, the study is based on interviews with 35 key stakeholders, including representatives from Indonesia’s Ministry of Religious Affairs (MoRA), Sharia auditors, and practitioners from both state-regulated (BAZNAS) and non-state (LAZ) zakat institutions. The findings highlight the evolving nature of Sharia auditing, which involves both internal Sharia supervisors and external auditors from the MoRA. However, challenges persist, particularly in clearly separating financial audits from Sharia audits, which affects their effectiveness. The findings indicate that Sharia auditing remains in a nascent phase, with its current implementation largely serving administrative formalities rather than fostering substantive enhancements in compliance. This study advocates for urgent scholarly and practical efforts to refine Sharia auditing frameworks, ensuring they transcend procedural checklists and actively strengthen institutional adherence to Islamic ethical and legal standards.======================================================================================================== ABSTRAK - Audit Syariah dalam Lembaga Zakat: Tantangan dan Prospek di Indonesia. Kepatuhan terhadap prinsip syariah dalam institusi keagamaan, khususnya organisasi zakat, sangat penting untuk menjaga kredibilitas, kepercayaan publik, serta menghindari risiko hukum dan reputasi yang signifikan. Meskipun penelitian sebelumnya telah banyak menyoroti regulasi perbankan Islam, kajian mengenai tata kelola dan audit syariah dalam lembaga zakat masih sangat terbatas. Penelitian ini bertujuan untuk menganalisis mekanisme regulasi dan operasional yang diterapkan oleh otoritas zakat dalam menegakkan kepatuhan terhadap prinsip-prinsip syariah, sekaligus mengisi kesenjangan dalam literatur terkait audit syariah di luar sektor perbankan. Dengan pendekatan kualitatif, data penelitian ini berasal dari wawancara dengan 35 pemangku kepentingan kunci, termasuk perwakilan dari Kementerian Agama Indonesia, auditor syariah, serta praktisi dari lembaga zakat negara (BAZNAS) dan non-negara (LAZ). Hasil penelitian menunjukkan bahwa praktik audit syariah terus berkembang, dengan mekanisme pengawasan ganda yang mengombinasikan pengawasan internal oleh dewan pengawas syariah dan audit eksternal oleh Kementerian. Namun, masih terdapat ambiguitas dalam membedakan audit keuangan dan audit syariah, yang menghambat efektivitas implementasinya. Penelitian ini menemukan bahwa audit syariah masih berada dalam tahap awal, sering kali hanya menjadi formalitas administratif tanpa memberikan peningkatan yang substansial dalam kepatuhan terhadap prinsip syariah. Studi ini menekankan perlunya pengembangan kerangka audit syariah yang lebih komprehensif, baik dari perspektif akademik maupun praktis. Untuk memperkuat kepatuhan institusional terhadap standar etika dan hukum Islam, audit syariah harus berkembang dari sekadar kepatuhan berbasis daftar periksa menjadi instrumen tata kelola yang lebih substansial, guna meningkatkan integritas regulasi dalam lembaga zakat.

Qiwamah's Reconception of Muhammad Shahrur's Thoughts and Their Implications for the Feminist Movement in the World Nelli, Jumni; Harmanto, Adi; Hardani, Sofia; Syu'aib, Kholil; Megawati, Devi
AL-ISTINBATH : Jurnal Hukum Islam Vol 9 No 1 (2024)
Publisher : Institut Agama Islam Negeri Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/jhi.v9i1.9797

This research aims to reconceptualize Muhammad Syahrur's views on the meaning of qiwamah. Muhammad Syahrur stated that the person most worthy of being qiwamah in the household is a woman. This view is different from the Jumhur Ulama which states that the leader in the household is a man. Does Shahrur's thoughts support the world feminist movement? This library research was carried out by examining books related to the research problem. Primary data sources are the books Al Kitab Wa Al Qur'an and Nahwa Ushul Jadidah Li Al-Fiqh Al-Islami by Muhammad Syahrur. Secondary data sources were obtained from other fiqh books and journals related to the problems in this paper. Descriptive analysis uses the content analysis method. The results of the research found that Syahrur is of the view that qiwamah can be played by husband or wife, as long as it has stability in the economic sector and the characteristics of qiwamah, namely shalihat, qanitat and hafizat; because these qiwamah qualities were firmly instilled by Allah, as qualities possessed by women, the ones most worthy of being appointed as qiwamah are women; Even though Syahrur only relies on linguistic analysis, and ignores the study of the context of the Asbab al Nuzul verse, resulting in inconsistencies and meanings that seem forced, Shahrur's thoughts seem to have given encouragement to the feminist movement in the world. Muhammad Shahrur's breakthrough feminist thought influenced the thinking of Muslim women in the world. This can be seen from the change in their mindset, who no longer want to simply follow or be controlled by men. Contemporary Islamic thinkers agree to provide leadership to men and women with conditions, but they do not say that women are the main leaders.

Governance Transformation in Indonesia’s Banking Sector: Regulatory Pressures and Institutional Dynamics in the Conversion of Bank Riau Kepri to Islamic Banking Megawati, Devi; Khairunisa, Madona; Zulkifli, Zulkifli
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 17 No. 1 (2025)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v17i1.50884

This study investigates the governance transformation underpinning the conversion of Bank Riau Kepri (BRK) into Bank Riau Kepri Syariah (BRK Syariah), focusing on the interplay between regulatory pressure, institutional dynamics, and strategic intent. Using a qualitative case study design, the analysis reveals that the conversion was driven by a combination of internal aspirations for regional economic leadership and external pressures, including regulatory encouragement and alignment with national Islamic finance roadmaps. While institutional support and political endorsement facilitated the conversion, challenges remain in harmonizing Sharia principles with operational realities, including staff capacity, legacy systems, and market adaptation. The study contributes to the growing discourse on conventional-to-Islamic bank conversion by highlighting how regulatory ecosystems, institutional inertia, and governance reform intersect in shaping the trajectory of Islamic banking transformation in Indonesia. Keywords: Islamic banking transformation; governance reform; regulatory pressure; institutional adaptation; conventional-to-Islamic conversion; Bank Riau Kepri Abstrak. Studi ini menelaah transformasi tata kelola yang mendasari proses konversi Bank Riau Kepri (BRK) menjadi Bank Riau Kepri Syariah (BRK Syariah), dengan menyoroti interaksi antara tekanan regulasi, dinamika kelembagaan, dan strategi institusional. Melalui pendekatan studi kasus kualitatif, temuan penelitian menunjukkan bahwa proses konversi dipicu oleh aspirasi internal untuk menjadi pemimpin ekonomi regional serta dorongan eksternal berupa dukungan regulatif dan sinkronisasi dengan peta jalan keuangan syariah nasional. Meskipun konversi difasilitasi oleh dukungan kelembagaan dan legitimasi politik, tantangan tetap muncul dalam menyelaraskan prinsip-prinsip syariah dengan praktik operasional, termasuk kapasitas SDM, sistem warisan, dan adaptasi pasar. Studi ini memperkaya wacana tentang konversi bank konvensional menjadi bank syariah dengan menyoroti bagaimana ekosistem regulatif, inersia kelembagaan, dan reformasi tata kelola membentuk arah transformasi perbankan syariah di Indonesia. Kata kunci: Transformasi perbankan syariah; reformasi tata kelola; tekanan regulasi; adaptasi kelembagaan; konversi bank; Bank Riau Kepri

The Role of Baitul Maal Wa Tamwil (BMT) Indragiri in Improving Sharia Financial Literacy For MSME: a Maqashid Syariah Perspective Yudi; Tasriani; Devi Megawati
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11525

Sharia financial literacy is an important factor in improving the understanding of MSME regarding financial management in accordance with sharia principles. The low level of understanding of the community and MSME regarding the products and services of sharia financial institutions can affect the utilization of financial institutions in supporting economic activities and business development. This study aims to analyze Baitul Maal Wa Tamwil (BMT) Indragiri in improving sharia financial literacy for MSME, analyze the supporting and inhibiting factors of efforts to improve sharia financial literacy for MSMEs in Rengat District, and analyze the role of BMT in improving sharia financial literacy reviewed from the perspective of maqashid sharia. The method used in this study is qualitative, and this research was conducted on Jalan Sultan Kompleks Indragiri Islamik Center, Kp Dagang Village, Rengat District, Indragiri Regency, Riau Province. The data sources in this study are primary data and secondary data, data collection techniques are interviews. Based on the research results, it was found that in improving Islamic financial literacy, BMT Indragiri has implemented a management plan consisting of planning, organizing, directing (actuating), and monitoring (controlling). The most supporting factor for BMT Indragiri's success in improving Islamic financial literacy is the increasing level of public awareness of the use of Islamic contracts. The factors that hinder BMT Indragiri in improving Islamic financial literacy are internal and external obstacles. BMT Indragiri consistently integrates the values of maqashid sharia in every financial literacy activity, especially the values of justice (al-'adl) and welfare (al-maslahah). Meanwhile, the value of welfare (al-maslahah) is reflected in the literacy orientation that emphasizes not only increasing knowledge, but also on empowering the people's economy. Overall, the level of implementation of maqashid sharia by MSME fostered by BMT Indragiri is in the fairly good category, especially in the aspects of financial transactions and business management.

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