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All Journal JURNAL EDUCATION AND DEVELOPMENT Worksheet : Jurnal Akuntansi Priviet Social Sciences Journal Amal: Jurnal Ekonomi Syariah
Salsabilla Julnadi
Politeknik Negeri Lhokseumawe
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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ACCOUNTING FOR ISLAMIC SOCIAL FINANCE AND INCLUSIVE GROWTH IN INDONESIA Muhammad Putra Aprullah; Raida Fuadi; Rita Meutia; Indrayani Indrayani; Muhammad Sayuthi; Agus Adria; Salsabilla Julnadi; Zahara Zahara
Worksheet : Jurnal Akuntansi Vol 5, No 2 (2026)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i2.8272

Abstract

Indonesia faces multidimensional challenges in escaping the middle-income trap and attaining high-income status by 2045. Although economic growth has been relatively stable (averaging 4.9% from 2000 to 2022), poverty reduction has plateaued at around 10%, indicating that growth has not been sufficiently inclusive. In parallel, Indonesia—home to the world’s largest Muslim population and ranked first in the 2021 World Giving Index—has substantial potential to scale Islamic Social Finance (ISF).Using a Systematic Literature Review (SLR), this article critically examines the strategic role of key ISF instruments—zakat, infaq/sadaqah, and waqf—in poverty alleviation, inequality reduction, and inclusive development in Indonesia, with particular emphasis on the accounting dimensions of recognition, measurement, reporting, and accountability. The review indicates that the estimated national zakat potential of IDR 327 trillion could finance up to 76% of the government’s social protection budget. In addition, cash waqf provides a sustainable social investment model that can support long-term funding for education, health, and MSME empowerment. However, ISF optimization remains constrained by low literacy, fragmented governance, limited transparency, and weak policy integration—issues that are closely linked to the quality of financial reporting, disclosure practices, internal control systems, audit/assurance, and governance mechanisms within ISF institutions. This study concludes that ISF should be positioned not merely as philanthropy, but as an accountable, measurable socio-economic instrument that complements public fiscal policy, strengthens the social protection architecture, and supports the achievement of an equitable “Golden Indonesia 2045.”
Islamic Social Finance for Inclusive Growth in Indonesia: A Systematic Review of the Evidence, Synthesized Frameworks, and Future Research Directions Muhammad Putra Aprullah; Raida Fuadi; Rita Meutia; Indrayani; Muhammad Sayuthi; Agus Adria; Salsabilla Julnadi; Zahara
AMAL: Jurnal Ekonomi Syariah Vol. 8 No. 1 (2026): Juni
Publisher : UIN AM. Sangadji Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33477/eksy.v8i1.13514

Abstract

Indonesia faces multidimensional challenges to escape the middle-income trap and achieve high-income status by 2045. Despite relatively stable economic growth (averaging 4.9% from 2000 to 2022), poverty reduction has stagnated at around 10 %, indicating that conventional economic growth is insufficiently inclusive. On the other hand, Indonesia, with the world's largest Muslim population and ranked first in the 2021 World Giving Index, has tremendous potential for developing Islamic Social Finance (ISF). This article uses a Systematic Literature Review (SLR) method to critically analyze the strategic role of ISF instruments—particularly Zakat, infaq/sedakh, and waqf—in accelerating poverty alleviation, reducing inequality, and supporting inclusive economic development in Indonesia. The study revealed that the estimated national zakat potential of IDR 327 trillion could fund up to 76% of the government's social protection budget. Meanwhile, cash waqf offers a sustainable social investment model for long-term financing in the education, health, and MSME empowerment sectors. However, the optimization of ISF remains hampered by challenges in literacy, governance, transparency, and policy integration. This study concludes that ISF is not merely a philanthropic instrument, but rather a powerful complementary policy to strengthen the government's fiscal policy towards achieving a sovereign and equitable Golden Indonesia 2045.
Beyond philanthropy: Modelling zakat’s systemic role in circular economic practices and sustainable finance Muhammad Putra Aprullah; Muhammad Sayuthi; Salsabilla Julnadi; William Ben Gunawan; Indrayani Indrayani
Priviet Social Sciences Journal Vol. 6 No. 2 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i2.1374

Abstract

This study systematically examines the role of zakat in promoting sustainable finance and achieving Sustainable Development Goals (SDGs). Through the Systematic Literature Review (SLR) method, this study identifies, analyzes, and synthesizes various empirical studies and national data related to zakat’s contribution to economic, social, and environmental development. Zakat, as an Islamic social finance instrument, has great potential in strengthening the inclusive financial ecosystem and supporting community welfare. The literature review shows that zakat plays a significant role not only as a financial instrument for redistributing prosperity but also as a catalyst for sustainable development through environmental conservation, economic empowerment, enhanced social resilience, and increased financial inclusion. The integration of zakat into the sustainable finance policy framework has been proven to support the achievement of several SDGs, particularly the goals of poverty eradication (SDG 1), decent work and economic growth (SDG 8), and inequality reduction (SDG 10). Therefore, zakat’s potential can be optimized through good governance, digital innovation, and cross-sector collaboration is a strategic key to accelerate the realization of sustainable finance and achieve the SDGs in Indonesia
INTEGRATING SPIRITUAL VALUES INTO ONLINE COMPETITION PLATFORMS TO ENHANCE STUDENTS’ ACHIEVEMENT IN ECONOMICS OLYMPIAD: A BEST PRACTICE STUDY Muhammad Putra Aprullah; Muhammad Sayuthi; Salsabilla Julnadi; William Ben Gunawan; Indrayani Indrayani; Raida Fuadi; Zahara Zahara; Agus Adria
Jurnal Education and Development Vol 14 No 2 (2026): Vol 14 No 2 Mei 2026
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37081/ed.v14i2.7889

Abstract

This study aims to examine best practices for integrating spiritual values into an online competition website to improve students’ achievement in the Economics Science Olympiad at MAN 1 Banda Aceh. This study employed a descriptive, qualitative approach with a best-practices design. Data collection was conducted through observation, in-depth interviews, and documentation involving the principal, supervising teachers, and student participants in the Olympiad program. The results indicate that the integration of spiritual values was systematically implemented through three interconnected stages: the pre-competition stage (intention formation, spiritual and mental readiness), the competition stage (emotional control, trust in God, and stress management), and the post-competition stage (reflection, gratitude, and character building). This integrative approach has been proven not only to improve students’ cognitive achievement at the city, provincial, and national levels but also to strengthen affective and psychomotor aspects, such as self-regulation, mental resilience, digital literacy, and ethical competitive attitudes. This study confirms that the effectiveness of the online competition website is maximized when integrated into a holistic educational framework grounded in spiritual values. These findings contribute to the development of literature on digital learning, character education, and contemporary Islamic education.
Co-Authors Agus Adria Indrayani Indrayani Muhammad Putra Aprullah Muhammad Putra Aprullah Muhammad Sayuthi Muhammad Sayuthi Raida Fuadi Rita Meutia William Ben Gunawan William Ben Gunawan Zahara Zahara Zahara