Purpose

This study aims to develop the maqasid index (MI) for Islamic corporate social responsibility (CSR), namely, Dana Abadi Umat (DAU) (Ummah’s Endowment Fund) or MI-DAU in Indonesia.

Design/methodology/approach

Modeling and weighting are based on Delphi and analytic network process (ANP) methods, called Delphi–ANP additive weighting. The Delphi method was applied to design and validate the factors of the MI-DAU model, and the ANP method was applied to generate and validate weights for these factors. Finally, the MI-DAU is calculated, based on the planned budget and actual allocation of DAU returns, called the maslahah fund, using additive weighting.

Findings

Delphi and ANP show significant and robust results. The priority order and weights of maqasid Shariah are safeguard the faith (0.32), safeguard the intellect (0.219), safeguard the life (0.204), safeguard the wealth (0.171) and safeguard the lineage (0.104). Meanwhile, the priority order and weights of the main activities are education (0.190), Ummah’s economy (0.167), Hajj service (0.155), Da’wah (0.124), health care (0.118), social-religious (0.097), worship facilities (0.085) and disaster emergency response (0.065). Finally, the results of MI-DAU show a high index in 2019 and 2020 of 71.89 and 69.51, respectively, generated from allocation ratio of 90.63% and 85.98%, respectively.

Research limitations/implications

Maqasid Shariah used in this study follows Al-Ghazali, where it could also follow maqasid Shariah of Abu Zahrah or Al-Najjar. Moreover, the MI-DAU score uses additive calculations, where it can also use Pentagon calculation.

Practical implications

The improved framework and method used to design MI-DAU in this study could be applied to design more scientific MI for other Islamic financial institutions.

Originality/value

The novelty of this study is in the improved method used to design the MI model, including its factors, using Delphi, and to assign weights of all factors using ANP, where both provide validation for more robust MI model.

中文翻译：

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为伊斯兰企业社会责任开发 maqasid 指数：印度尼西亚 Ummah 捐赠基金的案例

目的

本研究旨在开发伊斯兰企业社会责任 (CSR) 的 maqasid 指数 (MI)，即印度尼西亚的 Dana Abadi Umat (DAU)（Ummah 捐赠基金）或 MI-DAU。

设计/方法/途径

建模和加权基于 Delphi 和分析网络过程 (ANP) 方法，称为 Delphi–ANP 加法加权。应用Delphi方法设计和验证MI-DAU模型的因素，并应用ANP方法生成和验证这些因素的权重。最后，根据计划预算和 DAU 回报的实际分配（称为 maslahah 基金）使用附加权重计算 MI-DAU。

发现

Delphi 和 ANP 显示出显着且稳健的结果。Maqasid Shariah 的优先顺序和权重是捍卫信仰（0.32）、捍卫智慧（0.219）、捍卫生命（0.204）、捍卫财富（0.171）和捍卫血统（0.104）。同时，主要活动的优先顺序和权重依次为教育（0.190）、乌玛经济（0.167）、朝觐服务（0.155）、宣教（0.124）、医疗保健（0.118）、社会宗教（0.097）、礼拜设施 (0.085) 和灾害应急响应 (0.065)。最后，MI-DAU 的结果显示，2019 年和 2020 年的高指数分别为 71.89 和 69.51，分别由 90.63% 和 85.98% 的分配率产生。

研究局限性/影响

本研究中使用的 Maqasid 伊斯兰教法遵循 Al-Ghazali，它也可以遵循 Abu Zahrah 或 Al-Najjar 的 Maqasid 伊斯兰教法。而且MI-DAU分数采用的是加法计算，这里也可以使用Pentagon计算。

实际影响

本研究中用于设计 MI-DAU 的改进框架和方法可用于为其他伊斯兰金融机构设计更科学的 MI。

原创性/价值

本研究的新颖之处在于改进了用于设计 MI 模型的方法，包括使用 Delphi 的因素，以及使用 ANP 分配所有因素的权重，这两种方法都为更稳健的 MI 模型提供了验证。