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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

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

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

Problematika Auditing Syariah Dalam Pelaksanaan Shariah Compliance di Lembaga Keuangan Syariah: Sebuah Meta-Sintesis Ridwanto, Ridwanto; Abdullah, Muhammad Wahyuddin; Muchlis, Syaiful
Al-Sharf: Jurnal Ekonomi Islam Vol 4, No 3 (2023)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v4i3.11276

Sharia financial institutions have a central role in the financial system based on the Sharia principles. Meanwhile, sharia audit as a monitoring tool has a crucial role in ensuring sharia compliance. In actualize their responsibilities, sharia auditors have several problems. This article aims to provide a more comprehensive brief insight into the problems of sharia auditing and offers practical solutions to increase compliance with Sharia values and principles in Indonesian sharia financial institutions. This article uses a meta-synthesis method to identify the main challenges in implementing sharia auditing in sharia financial institutions. The findings of the research results show that the primary challenges for sharia auditing in implementing sharia compliance are the lack of qualified sharia auditors, lack of sharia audit frameworks and standards, and also the lack of providing educational levels to the sharia supervisory board. The proposed solution involves enhancing the quality of auditors through training and certification, improving the sharia audit framework and standards, and also developing special education for the Sharia Supervisory Board.

AKUNTABILITAS LEMBAGA PENGELOLA WAKAF: KAJIAN SHARIAH ENTERPRISE THEORY Maggu, Istiqamah; Abdullah, Muhammad Wahyuddin; Muchlis, Syaiful
ISAFIR: Islamic Accounting and Finance Review Vol 7 No 1 (2026): Volume 7 (1) June 2026
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v7i1.63638

Abstract, Waqf possesses significant potential for sustainable development and community welfare. However, waqf management in Indonesia faces accountability challenges, resulting in low public trust and suboptimal asset utilization. Current accountability approaches remain primarily administrative, emphasizing formal compliance without fully reflecting Sharia values. This study analyzes Sharia Enterprise Theory (SET) in strengthening waqf institution accountability through a Systematic Literature Review of 12 articles from 2021–2025. Thematic analysis identifies conceptual developments, implementation practices, and SET challenges. Results show a paradigm shift from compliance-based to values-based approaches. SET provides a comprehensive framework integrating accountability to Allah, stakeholders, and trustworthy resource stewardship. Despite its relevance, SET implementation faces limitations including insufficient human resources, technology gaps, regulatory challenges, and organizational culture constraints. The study concludes that integrated efforts are essential through regulatory strengthening, nazhir capacity development, and technological support to achieve optimal implementation of SET in waqf institutions. Abstrak, Wakaf memiliki potensi besar untuk mendukung pembangunan berkelanjutan dan kesejahteraan masyarakat. Namun, pengelolaan wakaf di Indonesia menghadapi masalah akuntabilitas yang mengakibatkan rendahnya kepercayaan publik dan pemanfaatan aset wakaf yang belum optimal. Pendekatan akuntabilitas yang dominan masih bersifat administratif dan menekankan kepatuhan formal, tanpa sepenuhnya mencerminkan nilai-nilai syariah. Penelitian ini menganalisis peran Sharia Enterprise Theory (SET) dalam memperkuat akuntabilitas lembaga pengelola wakaf melalui Systematic Literature Review terhadap 12 artikel dari periode 2021–2025. Analisis tematik mengidentifikasi perkembangan konsep, praktik penerapan, dan tantangan implementasi SET. Hasil menunjukkan pergeseran dari pendekatan berbasis kepatuhan menuju pendekatan berbasis nilai. SET hadir sebagai kerangka komprehensif yang mengintegrasikan akuntabilitas kepada Allah, pemangku kepentingan, dan tanggung jawab pengelolaan sumber daya secara amanah. Meskipun relevan, implementasi SET terbatas oleh keterbatasan sumber daya manusia, teknologi, regulasi, dan budaya organisasi. Penelitian menyimpulkan diperlukan upaya terpadu melalui penguatan regulasi, peningkatan kapasitas nazhir, dan dukungan teknologi untuk implementasi optimal

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