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Repentance Education: The Gate of Heaven That is Always Open A Community Outreach Program for The Congregation Of Al-Mukmin Mosque Pekanbaru Wali Saputra
Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 4 (2026): JULI-AGUSTUS
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/9z8e4n27

This community service initiative aimed to deepen the spiritual understanding and awareness of the Al-Mukmin Mosque congregation in Pekanbaru regarding the Islamic concept of tawbah (repentance). The program was conceived in response to a discernible pattern of moral decline and spiritual disorientation among contemporary Muslim communities, compounded by the underutilization of the mosque as a center for community development and religious formation. Titled "Repentance Education: The Gate of Heaven That Is Always Open," the program offered a structured and transformative response to the congregation's need for meaningful religious enrichment. The implementation followed four sequential phases: preparation, execution, evaluation and reporting, and sustainability assessment. The core educational sessions employed an interactive lecture format integrated with open discussion, question-and-answer exchanges, experiential sharing, and spiritual motivation. Supporting materials — including leaflets and condensed content summaries — were distributed to all participants to reinforce independent learning beyond the sessions. The outcomes exceeded initial expectations on multiple fronts. Participants demonstrated measurable gains in their understanding of the definition, conditions, and virtues of repentance as grounded in the Qur'an and the Hadith. More notably, a significant shift in spiritual consciousness was observed, evidenced by participants' expressed commitment to improving the quality of their worship and drawing closer to Allah. The high level of active engagement throughout the discussion sessions further affirmed the effectiveness of the participatory learning approach employed. The findings confirm that interactive lecture methods, when combined with open dialogue, are effective in facilitating deep internalization of repentance-related values. The sustained support of the mosque leadership, together with a shared commitment to continuing regular religious study, emerged as critical strategic factors in ensuring the program's long-term impact. The initiative also demonstrated the considerable social and spiritual dividends that can be generated through meaningful collaboration between academic institutions and mosque communities. This study concludes that well-designed, participatory repentance education is capable of producing change that is not merely cognitive, but profoundly affective and spiritual. The collaborative model between academic institutions and mosques merits continued development as an effective, sustainable, and contextually responsive framework for nurturing contemporary Muslim communities

Exploring Digital Green Waqf through Systematic Literature Review: Toward Sustainable Islamic Finance Wali Saputra
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

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 Wali Saputra
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

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 Wali Saputra
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

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.

Islamic Social Enterprise: A Systematic Literature Review of Models, Strategies, and Impacts 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/arm57h49

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 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/v3x02s50

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 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/ms153d43

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.

Accounting for Waqf Institutions: A Systematic Literature Review on Reporting and Governance Models Wali Saputra
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

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.

Developing a Model of Students’ Understanding of Islamic Banking Accounting Based on Learning Experiences: A Grounded Theory Approach Wali Saputra
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

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.

Developing a Model of Islamic Banking Audit Understanding Based on Student Learning Experiences: A Grounded Theory Approach Wali Saputra
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

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.

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