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All Journal International Journal of Zakat (IJAZ) Accounting and Sustainability
Al Rieza, Irfaul Risqoh
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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A Systematic Literature Review of Productive Zakat Models Arif, Arif; Al Rieza, Irfaul Risqoh; Khadijah, Khadijah; Handoko, Lukman Hakim
International Journal of Zakat Vol 9 No Special (2024): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v9iSpecial.520

Abstract

This research reviewed scholarly works on productive zakat models using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) technique. The data consisted of 68 articles, generated from Google Scholar database using the Publish or Perish software. Further data cleaning was performed, resulting in 22 articles for the final analysis. Four models of productive zakat were identified from the sample, i.e., empowerment and capital for MSMEs, capital for agricultural businesses, capital for livestock businesses, and educational entrepreneurship. Those productive zakat models were proven to effectively reduce poverty and increase social equality.
Problems in The Implementation of Sharia Audit in Indonesia: A Systematic Literature Review using PRISMA Al Rieza, Irfaul Risqoh; Taqiyya, Arinan Hananan
Accounting and Sustainability Vol. 2 No. 2 (2023): Accounting and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v2i2.371

Abstract

This research aims to find out the problems encountered in the practice of sharia auditing to be recommended to stakeholders in order to get solutions and find solutions. The method used is qualitative with a literature study approach. Data analysis tools with PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) technique. This research uses secondary data taken from the Publish or Perish software on the Google Scholar database. The results showed that there were 41 papers that became the population, then filtered and produced 17 final articles which became the main data source in the study. Of the 17 articles processed, all of them are problems encountered by Islamic audit practitioners encountered in the field.  It was found that there are five basic problems in Islamic auditing that can be a reference for the relevant stakeholders to solve in order to improve the performance of Islamic auditing. The five problems are (1) Sharia audit regulations that have not been accommodated nationally, (2) Availability and competence of Human Resources as sharia auditors that are not optimal, (3) Management of the sharia audit process that is not effective and efficient, and (4) The practice of the sharia audit process still focuses on operational audits rather than audits of sharia aspects, (5) Unclear scope of sharia audits.
Co-Authors Arif Arif Khadijah Khadijah Luqman Hakim Handoko Taqiyya, Arinan Hananan