SYSTEMATIC LITERATURE REVIEW ON SHARIA FINANCIAL REPORTING STUDIES: SYSTEM USER COMPETENCE, INTERNAL CONTROL SYSTEM, AND ZAKAT CORE PRINCIPLES
DOI:
https://doi.org/10.35631/AIJBES.829046Keywords:
Certified Amil, COSO, Indonesian Zakat Governance, PSAK 409, Zakat Core PrinciplesAbstract
This study presents a Systematic Literature Review (SLR) examining the interplay among System User Competence (SUC), Internal Control Systems (ICS), Zakat Core Principles (ZCP), and PSAK 409 Compliance (P4C) in shaping Financial Reporting Quality (FRQ) within Indonesian Zakat Management Organizations (ZMOs). Following the PRISMA protocol, 50 peer-reviewed articles indexed in Scopus and Web of Science (2015–2025) were systematically selected, screened, and synthesized. Findings reveal that SUC and ICS positively influence FRQ, yet evidence in Indonesian zakat contexts remains mixed due to low amil certification rates (15.4%) and limited integrated system adoption (36%). PSAK 409, effective January 2024, is consistently linked to improved reporting transparency, while ZCP emerges as a governance amplifier strengthening SUC and ICS effectiveness. Critically, no prior study has integrated ZCP as a moderator and P4C as a mediator within a single unified empirical model incorporating all four constructs. This gap constitutes the primary justification for a subsequent primary study. The review employs three underpinning theories (RBV, Agency Theory, and SET) and supported by the COSO Framework as an operational model, recommending Partial Least Squares Structural Equation Modeling (PLS-SEM) as the analytical approach. This SLR provides a robust theoretical and empirical foundation for advancing transparency, accountability, and Sharia compliance in Indonesian zakat financial governance.
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