Islamic Charity And Accounting
(The Content of Sharia Accounting Curriculum)
DOI:
https://doi.org/10.47655/d0dzr827Keywords:
Islamic, Charity, Accounting, The Content of CurriculumAbstract
This article is the content of the Sharia accounting curriculum in the Accounting Study Program at Syiah Kuala University. At present, efforts to advance Islamic accounting and enhance the governance of social funds within the Islamic economy are critically needed. This study aims to highlight the development of reputable research in Islamic accounting, specifically focusing on infaq and sadaqah (Islamic charity). Through a literature review methodology, this article examines the accounting of infaq and sadaqah based on Scopus-indexed articles from 1990 to 2021. Using the Publish or Perish application, 99 relevant articles were initially identified, but after a thorough coding process, only four focused explicitly on infaq and shadaqah accounting. The findings reveal a significant gap in research, particularly when compared to the more developed areas of zakat and waqf accounting. This gap arises because studies addressing the topics of infaq and sadaqah tend to group these discussions with zakat and waqf in a general context without providing a specific focus on the accounting of infaq and sadaqah. This underexplored field presents a valuable opportunity for further research, especially as there is a growing demand for transparency and accountability in managing Islamic charity funds. The results of this study indicate that the lack of dedicated studies on infaq and sadaqah accounting limits the understanding and implementation of effective management practices in this area. Future studies should focus on developing robust accounting frameworks that align with both Sharia principles and global standards, enhancing the effectiveness of infaq and shadaqah management.
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