Sharia Audit Model for Islamic Philanthropic Institutions in Supporting the Achievement of Sustainable Development Goals (SDGs)

Abstract

This study examines sharia auditing practices in digital waqf and waqf for Islamic tourism, focusing on planning, execution, and reporting stages while analyzing differences in perceptions between academics and practitioners. A mixedmethods design was employed. The qualitative approach involved sharia auditors, nazhir, and other stakeholders selected through purposive sampling with at least three years of experience; data were collected via indepth interviews and document analysis, then analyzed thematically. The quantitative approach included academics in Islamic accounting and economics as well as practitioners working as auditors and waqf managers, selected through stratified sampling; data were collected using Likertscale questionnaires and analyzed with an independent sample ttest to identify significant differences between groups. The study aims to provide theoretical contributions to sharia audit development and practical benefits for improving accountability and transparency in Islamic philanthropic institutions. Key recommendations include strengthening auditor competence, standardizing practical audit guidelines, and leveraging digital technologies to support professional, accountable, and shariacompliant auditing.