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Author

Safitri Mukarromah

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Review Open access Oct 2026

Implementation Gaps in Sharia Audit for Strengthening Islamic Financial Governance in Indonesia

This study aims to examine the sharia audit within the framework of Islamic financial governance and to identify existing implementation gaps in Indonesia through a literature review approach. The findings reveal that sharia audit serves a strategic role as an assurance mechanism, ensuring alignment between sharia prin...

Mohamad Fadhli Azriel Hammed, M. Makhrus, Safitri Mukarromah et al. · 0 citations
Open access Sep 2026

Digital Zakat Fintech in the Perspective of Sharia Economic Law: Analysis of Strategic Role and Contribution to SDG 1 in Indonesia (2021–2024)

Digital transformation has reshaped the zakat management ecosystem in Indonesia through the integration of financial technology (fintech), yet its implementation continues to raise important questions about sharia compliance and social impact optimization. This article analyzes the role of fintech in digital zakat coll...

Mirna Hasanah, M. Makhrus, Safitri Mukarromah et al. · 0 citations

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