Integrating Maqāṣid al-Sharī‘ah and SDGs in Sustainability Management: A Comparative Study of Indonesian Zakat Institutions
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Abstract
This study explores how sustainable management principles are implemented in Islamic social finance institutions (ISFIs) and how these principles support long-term socio-economic and environmental goals. Using a qualitative comparative case study approach, this research focuses on three leading zakat institutions in Indonesia: BAZNAS, LAZISMU, and NU Care–LAZISNU. The study examines governance, sustainability practices, and digital transparency based on document analysis of their annual reports and sustainability disclosures. Findings reveal that all three institutions demonstrate strong leadership commitment, Shariah governance, and growing integration of Maqāṣid al-Sharī‘ah with the Sustainable Development Goals (SDGs). However, challenges remain in standardizing impact measurement and deepening environmental accountability. The study contributes to the literature by showing how Islamic social finance institutions operationalize sustainable management within Indonesia’s zakat ecosystem.
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