This research aims to find out the regional waqf (endowment) and sustainable development models in the Kingdom of Saudi Arabia and Indonesia in terms of their laws, managements and investments. It uses a qualitative approach through observation, documentation and interviews with officials and those in charge of waqf from the Kingdom of Saudi Arabia and Indonesia. The data was then elaborated with expert opinions based on Herman Daly’s sustainable economic theory and John Locke’s theory of ownership and Islamic law theory (hifz al-mãl, himãyah al-bī‘ah and istiṣlãh). This study found that through the waqf system, the waqf institutions in the Kingdom of Saudi Arabia and Indonesia managed to reach certain achievements, namely good education, poverty reduction, hunger alleviation, and decent work. It was found that waqf institutions in the Kingdom of Saudi Arabia carried out various programs in every area of sustainable development, including providing drinking water. Another service included digging wells in areas where they were needed, which we rarely found in Indonesia. The Sustainable Waqf Law contributed to several aspects that could positively impact society and sustainable development in general. The Sustainable Waqf Law could positively impact sustainable social, economic, and environmental development. In addition, the waqf contributed to the United Nations Sustainable Development Goals No. 1, 2, 3, 4, 6, 11, 13 and 16. Finally, it is important to involve various parties, including waqf institutions, government, communities, and other stakeholders, to ensure the sustainability, transparency, and fairness in the management of waqf assets and their utilization in achieving sustainable development goals.

Penelitian ini bertujuan untuk mengeksplorasi bagaimana teknologi blockchain dapat meningkatkan transparansi dan akuntabilitas dalam keuangan Islam. Metode penelitian dengan melakukan tinjauan sistematis terhadap literatur yang ada, penelitian ini mengumpulkan data dari berbagai sumber termasuk artikel jurnal, internet, dan buku, menggunakan pendekatan deskriptif kualitatif. Hasil penelitian menunjukkan bahwa blockchain meningkatkan keamanan data, transparansi transaksi, dan memiliki sistem yang bersifat desentralisasi. Ini relevan dengan kebutuhan transparansi dan akuntabilitas dalam keuangan Islam, seperti dalam praktik zakat dan wakaf. Penelitian ini menemukan bahwa penerapan blockchain dapat memberikan perbaikan signifikan dalam transparansi dan akuntabilitas di sektor keuangan Islam. Implikasinya meliputi potensi untuk memperkuat kepercayaan publik dan efisiensi dalam pengelolaan keuangan Islam, sekaligus menghadapi tantangan dalam kepatuhan syariah dan adaptasi teknologi.

The purpose of this study is to find out how the efforts of the Walindo Islamic Boarding School in Pekalongan Regency in developing its economic independence. This research is a field research with a qualitative approach through interviews, observation and documentation. Sources of data in this study using primary and secondary sources. Primary data sources are data obtained directly from the field, while secondary data sources are data obtained from reading materials. In analyzing the data, the researcher used a qualitative descriptive analysis method. The results of the study concluded that the Walindo Islamic Boarding School in its efforts to develop the economic independence of the pesantren by establishing the Santri Mart (Cooperative Boarding School) business, Santri Hijab Blending (Muslim Boutique Pondok Pesantren), SantriQua (Hexagonal RO Water Production), Mix Laundry, Cell Mix Counter, and Photocopy of Mingle and other businesses. The concepts of management, development, marketing and financial reports are all carried out by the students. And the profits from the results of these efforts are used to assist the operations of Islamic boarding schools.

The study examines the perspective of practitioners who are involved directly and/or indirectly with the process of shariah compliance/auditing from Islamic financial institutions (IFIs) on the issues of standards for shariah auditing, auditors qualifications, and independence. Auditing Islamic financial institutions (IFIs) covers a wider scope than legal financial statement auditing. External auditors of IFIs not only conduct financial audits but also conduct tests on the shariah compliance of IFIs, according to fatawa (religious opinions) and guidelines set by the Shariah Supervisory Board (SSB). Shariah review is unique to IFIs, due to the requirement to ensure that all business activities and operations of IFIs adhere to shariah precepts. The scarce resourceful auditors with both shariah and accounting/auditing qualifications and the issue of self-review threat to independence may affect the reputable image of Islamic financial institutions. This article is literature method. The findings reinforce the importance of auditors' qualification and independence as currently there is no mandatory regulated professional shariah auditor code to be in tandem with the drastic growth of the IFIs. The paper offers practical implication to regulators in providing a direction to revise the existing standards for shariah auditing practices and to formulate a mandatory professional governance structure for shariah auditors.

Purpose: This research aimed to ascertain the people's economic progress throughout the pandemic via the distribution of productive zakat by BAZ/LAZ in Pekalongan. Theoretical Framework: Zakat has evolved as a tool for economic growth and poverty reduction among the peoples of the regions during times of economic distress (Yusroni & Chadhiq, 2021). Zakat provides several benefits over the standard fiscal tools now available. Numerous ideas and theories have been advanced by specialists to address the issue of poverty (Alaro & Alalubosa, 2019; Iqbal & Mirakhor, 2011). However, not all ideas can be implemented and contribute to poverty reduction. It is anticipated that professional zakat administration and profitable usage would enable poverty reduction (Hoque, Khan, & Mohammad, 2015). Design/Methodology/Approach: Field research with a qualitative approach collects, manages, and distributes zakat funds, incredibly productive zakat at BAZ/LAZ in Pekalongan City. The technique is triangulation. Findings: The results showed that BAZ/LAZ in Pekalongan City had implemented effective zakat distribution programs, namely BAZNAS, LAZ Al Ummah, LAZISMU, and LAZ Central Java, while LAZINU had not implemented the effective zakat program optimally. In general, BAZ/LAZ in Pekalongan City used productive zakat to promote the potential of the people via various sorts of productive zakat initiatives throughout the pandemic. The primary objective of productive zakat is similar to that of BAZ/LAZ in Pekalongan City. According to defined protocols, the productive zakat distribution model is carried out precisely and accurately. Research, Practical & Social Implications: Despite several challenges, the distribution of productive zakat continued throughout the COVID-19 epidemic. The effective zakat program emphasizes developing diverse models via creativity and innovation for people's economic growth to avoid poverty. Originality/Value: The findings of the model of economic development of the people run by the mustahik also vary in the efforts carried out whose main objectives are to save, infaq, and develop businesses to avoid the problem of poverty.

Purpose: Research purposes of analyzing the Human Development Index open unemployment rate to Poverty with intervening variables of economic development in Central Java Province in 2015-2020. Theoretical framework: Human Development measures human development achievements based on a number of basic components of quality of life. Unemployment is a macroeconomic problem that directly affects human survival. Poverty is the inability to meet the minimum standard of living, where the measurement of poverty is based on consumption. The major theory used relates to the Neo-liberal and Social Democracy paradigms. Economic growth has a correlation with the number of poor people, where high economic growth will have an impact on reducing the number of poor people, with the assumption that economic growth is pro-poor. Design/methodology/approach: This research uses a quantitative approach. The analysis uses the website's secondary data published by the Central Statistics Agency. The number of data is 210, processed using AMOS to determine the direct and indirect effects and a Sobel calculator to assess the impact of the intervening variables. Findings: The results showed that the Human Development Index did not significantly impact Economic Growth, the Open Unemployment Rate substantially influenced Economic Growth, and the Human Development Index significantly affected Poverty. Open Unemployment Rate has no significant impact on Poverty. Economic growth has no significant effect on Poverty. The Growth of Economic can not mediate impact human development index on Poverty. Economic growth can not mediate result of the open unemployment rate to Poverty Research, Practical & Social implications: the research can be carried out in different places with a broader objective. Provincial or district/city governments in Central Java Province as policy material and or policy projections in the future Originality/value: The findings of this study can be generalized to different provinces so that they can be used as material for government policies to increase the human development index, reduce unemployment, increase economic growth so that poverty will decrease.