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A Systematic Literature Review on Conditional Cash Transfers in Organisation of Islamic Cooperation Countries for Tackling Poverty Mohamed Esa, Mohd Suffian; Yaacob, Salmy Edawati; Wahid, Hairunnizam
Samarah: Jurnal Hukum Keluarga dan Hukum Islam Vol 9, No 1 (2025): Samarah: Jurnal Hukum Keluarga dan Hukum Islam
Publisher : Islamic Family Law Department, Sharia and Law Faculty, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/sjhk.v9i1.20577

Abstract

Conditional Cash Transfer (CCT) programs have been highly effective in reducing poverty globally, particularly in countries such as Brazil and Mexico. However, numerous OIC countries continue to experience high poverty levels, emphasizing the need for programs that are specifically adapted to their unique socio-economic contexts. The goal of this study is to systematically review and synthesize the evidence on the effectiveness of Conditional Cash Transfer (CCT) programs in poverty eradication in OIC member countries. This study utilized a systematic review following the ROSES protocol for transparency and rigor. Inductive thematic analysis was applied to identify key patterns, synthesizing 23 articles published between 2018 and 2023 for comprehensive insights into the research topic. Five significant themes were identified based on the thematic analysis: (1) Health Conditionality and Impact on CCT Programs; (2) Education Conditionality and Impact on CCT Programs; (3 CCT Programs Impact on Poverty; (4) Issues and Challenges in CCT Programs; (5) Intervention in CCT Programs. Thirteen sub-themes were built from these five fundamental concepts. This study reviews recent advancements in CCT programs and their impact on poverty alleviation in OIC countries, offering insights for implementation and providing valuable information for scholars. It emphasizes the potential integration of Islamic fiscal resources, such as zakat, and the incorporation of religious principles as conditionalities within CCT models from an Islamic legal perspective. These aspects offer promising avenues for future research, providing valuable insights that could enhance poverty reduction strategies and serve as important guidance for scholars and policymakers.
Establishing Shariah Audit Criteria for Zakat Operations: Where to Begin? Mohamed Esa, Mohd Suffian; Yaacob, Salmy Edawati; Wahid, Hairunnizam
Bulletin of Islamic Research Vol. 3 No. 4 (2025)
Publisher : Educational Foundation for Qur'anic Exegesis and Hadith Studies (Yayasan Pendidikan Tafsir Hadis)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69526/bir.v3i4.402

Abstract

This study addresses the absence of structured Shariah audit mechanisms in zakat institutions, particularly in the operational aspects of zakat distribution. Hence, the objective of the study is to develop Shariah audit criteria grounded in authoritative references such as fatwas, governance manuals, and Islamic finance standards. Adopting a qualitative document analysis approach guided by the Logical Framework model, this study systematically translates key Shariah principles into practical audit criteria. The findings aim to enhance Shariah assurance, improve institutional accountability, and support more consistent zakat governance practices across decentralized systems. This study presents the development of Shariah audit criteria for zakat distribution by integrating documentary sources such as fatwas, governance standards, and institutional SOPs with practical operational considerations. Key findings include a structured set of audit criteria rooted in principles such as comprehensiveness, prioritisation, and data completeness, which were translated into actionable audit tools. The study also identifies critical enablers such as trained personnel, dedicated Shariah committees, and supportive digital systems that are necessary for effective Shariah auditing. Discussions highlight three key governance gaps: the lack of structured Shariah oversight mechanisms, limited legal institutionalisation of Shariah functions, and insufficient stakeholder competency. The study calls for the establishment of a formal Shariah governance framework, aligned with national enactments and supported by a Shariah Audit Competency Framework. Overall, this research contributes to institutionalising Shariah auditing as both a compliance and strategic governance tool in zakat management, fostering transparency, accountability, and public trust in line with the maqasid of zakat.