Accounting for Waqf in the Digital Era: A Systematic Literature Review on the Integration of Sharia Principles and Islamic Fintech
Kata Kunci:
waqf, accounting, Islamic fintech, Sharia principles, blockchain, transparency, sustainabilityAbstrak
This research undertakes a systematic literature review (SLR) to investigate the evolution of waqf accounting within the context of the digital era, emphasizing the incorporation of Sharia principles alongside Islamic fintech. A comprehensive analysis was conducted on 62 scholarly articles published from 2015 to 2024, sourced from esteemed academic databases. The findings indicate that waqf accounting is experiencing a significant metamorphosis propelled by technological advancements and a heightened demand for transparency and social accountability. Prominent themes discerned include blockchain-enabled waqf accounting, digital crowdfunding initiatives, Sharia-compliant financial reporting frameworks, and the complexities of regulatory compliance. Furthermore, the study underscores the discrepancies between existing accounting standards and the distinctive attributes of waqf assets. Proposals are advanced to align Sharia-based accounting frameworks with international standards and to utilize Islamic fintech to enhance the transparency and sustainability of waqf institutions.
Unduhan
Referensi
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