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All Journal Al-Sharf: Jurnal Ekonomi Islam Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY)
Yanti, Sri Devi
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Economics, Econometrics & Finance

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LITERATURE EVALUATION OF SHARIA AUDITING IN ZAKAT MANAGEMENT ORGANIZATIONS: A SYSTEMATIC LITERATURE REVIEW Yanti, Sri Devi; Abdullah, Muhammad Wahyuddin; Muchlis, Syaiful
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 1 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i1.32756

Abstract

The purpose of this study is to evaluate the literature related to sharia auditing in OPZ in Indonesia by conducting literature mapping. The research method used is systematic literature review. The literature search used the Google Scholar database with the help of the Publish or Perish 8 application. The article search was carried out using the keyword "Zakat Audit". Based on the systematic literature review conducted on 10 articles spanning 2019-2023, it shows that research in scientific journals related to the topic of sharia auditing in zakat management organizations in Indonesia is dominated by qualitative research methods and it is found that there are three subthemes that are the focus of research related to sharia auditing in zakat management organizations in Indonesia namely, 1) Implementation of sharia audit in zakat management organizations; 2) The role of sharia audit in zakat management organizations, and 3) Problems of sharia audit in zakat management organizations
LITERATURE EVALUATION OF SHARIA AUDITING IN ZAKAT MANAGEMENT ORGANIZATIONS: A SYSTEMATIC LITERATURE REVIEW Yanti, Sri Devi; Abdullah, Muhammad Wahyuddin; Muchlis, Syaiful
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 6 No. 1 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i1.32756

Abstract

The purpose of this study is to evaluate the literature related to sharia auditing in OPZ in Indonesia by conducting literature mapping. The research method used is systematic literature review. The literature search used the Google Scholar database with the help of the Publish or Perish 8 application. The article search was carried out using the keyword "Zakat Audit". Based on the systematic literature review conducted on 10 articles spanning 2019-2023, it shows that research in scientific journals related to the topic of sharia auditing in zakat management organizations in Indonesia is dominated by qualitative research methods and it is found that there are three subthemes that are the focus of research related to sharia auditing in zakat management organizations in Indonesia namely, 1) Implementation of sharia audit in zakat management organizations; 2) The role of sharia audit in zakat management organizations, and 3) Problems of sharia audit in zakat management organizations
Peran Pegadaian Syariah dalam Pengembangan UMKM: Sebuah Meta Sintesis Yanti, Sri Devi; Bulutoding, Lince; Sumarlin, Sumarlin
Al-Sharf: Jurnal Ekonomi Islam Vol 5, No 1 (2024)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v5i1.11346

Abstract

Masalah krusial yang dihadapi oleh UMKM adalah masalah pembiayaan. Masih banyak pelaku UMKM yang menggunakan pembiayaan konvensional. Salah satu alternative sumber pembiayaan yang dapat dimanfaatkan oleh UMKM adalah pegadaian syariah. Pegadaian Syari'ah menawarkan berbagai macam produk, diantaranya Produk Arrum. Produk ini menanggapi keluhan pengusaha kecil yang membutuhkan tambahan modal usaha untuk melanjutkan atau memperbesar kelangsungan usahanya. Artikel ini bertujuan untuk memaparkan peran pegadaian syariah dalam pengembangan UMKM. Metode yang digunakan dalam penelitian ini adalah pendekatn meta-sintesis. Pencarian literatur menggunakan database Google Scholar. Pencarian artikel dilakukan dengan menggunakan kata kunci “Peran Pegadaian Syariah”. Dilakukan skrining artikel dengam melihat penerbitan rentang waktu tahun 2019 hingga 2023. Berdasarkan hasil meta-sintesis dari 12 artikel ditemukan bahwa pegadaian syariah memiliki peran penting untuk pengembangan UMKM di Indonesia, melalui produk pembiayaan Arrum yaitu dengan memberikan bantuan modal kepada UMKM. Implikasi dari penelitian ini adalah pegadaian syariah perlu terus untuk mengembangkan produk pembiayaan Arrum,dan meningkatkan promosi mengenai produk.
Co-Authors Abdullah, Muhammad Wahyuddin Lince Bulutoding Muchlis, Syaiful S Sumarlin