The International Journal of Accounting and Business Society
Vol. 31 No. 1 (2023): The International Journal of Accounting and Business Society

Multidimensional Governance For Islamic Philanthropic Institutions: Extended Maqashid Sharia Perspective

Rosalina Pebrica Mayasari (University of Tridinanti Palembang)
Iwan Triyuwono (Brawijaya University)
Lilik Purwanti (Brawijaya University)
Wuryan Andayani (Brawijaya University)



Article Info

Publish Date
01 Apr 2023

Abstract

Purpose — This study aims to build the concept of sharia governance of Islamic philanthropic institutions based on extended maqashid sharia. Design/methodology/approach — This research is qualitative research with a religionist paradigm rooted in Islamic values (Qur'an and Sunnah) and following the objectives of sharia (maqashid sharia). The methodology built is an Islamic integrative methodology that integrates mashlahah elements from the extended maqashid sharia. Findings — Multidimensional governance is intended to achieve Allah's pleasure in this world and the hereafter. Mashlahah (benefits) can be realized by maintaining the five dimensions of the extended maqashid sharia, which consist of spiritual, physical and non-physical, intellectual, social, and financial. Practical implications — This governance concept can be used to build new awareness for practitioners of Islamic philanthropic institutions or other Sharia nonprofit institutions in carrying out the idea of governance derived entirely from the Qur'an and hadith. The results of this study can also be used as a guide in improving the quality of governance of Islamic philanthropic institutions, leading to the increased trust of the people in Islamic philanthropic institutions. Originality/value — The concept of multidimensional governance is built from an intact reality. The multidimensional governance includes material, religious, kauliyah, kauniyah, and nafsiah elements as well as submission and obedience to Allah as the source of reality, knowledge, and truth so that the scope of governance is intact, covering material and non-material in addition to the aims and objectives of the world and hereafter. Paper type — case study

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Journal Info

Abbrev

ijabs

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

The International Journal of Accounting and Business Society (IJABS), is published by Accounting Department, Faculty of Economics and Business, University of Brawijaya, Indonesia, which is a dissemination medium for research result from researchers and lecturers in management, accounting, ...