Results 31 to 40 of about 345 (158)

The Interaction of Maqasid Al-Shariah in the Relationship Between ESG and Firm Financial Performance

ASEAN Journal on Science and Technology for Development
This paper aims to analyse the role of Maqasid Al-Shariah as a value-added factor in the implementation of ESG for firms' financial performance. Most publicly listed firms are encouraged to get involved in sustainability reporting; however, the adoption ...
Dayang Nuradzlina Radin, Norhasimah Shaharuddin, Imbarine Bujang, Igo Febrianto Rijanto   +3 more
doaj   +1 more source

FINANCIAL PERFORMANCE OF ISLAMIC BANKING IN INDONESIA WITH MAQASID SHARIAH APPROACH

Manajemen Bisnis, 2019
This research aims to demonstrate the financial performance of Islamic banking in Indonesia using the Maqasid al-Shariah approach. This study used Partial Least Square (PLS) to evaluate the relationship between the Maqasid al-Shariah concept and its ...
Rahmat Hidayat, Yeni Oktaviani, Aminudin Aminudin   +2 more
doaj   +1 more source

Corporate Social Responsibility and Diversity Management in Islamic Banking: A Bibliometric and Content Analysis With a Western Comparative Perspective

Business Strategy &Development, Volume 8, Issue 4, December 2025.
ABSTRACT This study examines how Islamic banks conceptualize and implement diversity management within their broader frameworks of corporate responsibility and ethical governance. Drawing on a mixed bibliometric and content analysis of most capitalized Islamic banks, findings reveal a governance and risk‐based sustainability model that aligns with, yet
Valerio Brescia, Massimo Cane, Maura Campra   +2 more
wiley   +1 more source

Commodity Futures: A Maqasid Al-Shariah Based Analysis

International Journal of Academic Research in Business and Social Sciences, 2017
This paper aims to analyse Malaysian Crude Palm Oil futures (FCPO) in light of the maqasid alShariah. The Shariah Advisory Council of the Malaysian Securities Commission (SAC) resolves that FCPO is permissible as it is in accordance with Shariah principles. The maqasid al-Shariah is the objectives and wisdom (hikmah) as prescribed by the Shariah in all
Nadhirah Nordin, Mahadi Mohammad, Azlin Alisa Ahmad, Mohamad Sabri Haron, Normadiah Daud   +4 more
openaire   +1 more source

Model of Islamic Wealth Management Based on Maqasid al-Shariah [PDF]

Journal of Innovation in Business and Economics, 2019
Islamic wealth management has been aimed at choosing investment instruments so that their portfolios get maximum returns. The process of wealth management emphasizes wealth accumulation without linking it with Maqashid al-Sharia, such as how to safeguard assets (hifz al-mal), protecting assets oriented to offspring (hifz al-nasl) and so on.
Isma Swadjaja, Tjiptohadi Sawarjuwono, Unti Ludigdo   +2 more
openaire   +1 more source

Higher Objectives of Islamic Law (Maqāṣid al‐Sharīʿa) in Substantiating Justice in Land Tax

The Muslim World, Volume 115, Issue 4, Page 295-319, Autumn 2025.
Abstract This article discusses the relationship between the systemization of kharāj (land tax) and the higher objective of Islamic law or Maqāṣid al‐Sharīʿa. After the conquest of Sawād region (located in modern‐day southern Iraq), the First Caliph ʿUmar (634 ‐ 644 CE) introduced a new approach to the distribution of ghanīmah (spoils of war), leaving ...
Öznur Özdemir, Mehmet Asutay
wiley   +1 more source

MAQASID AL-SHARIAH: SOME PRELIMINARY DISCUSSIONS

Indonesian Journal of Interdisciplinary Islamic Studies, 2018
Maqasid al-Syariah is a potent tool to understand Syariah -- the Devine path leading to the welfare of humanity in a comprehensive way -- in a rational, purpose-oriented, and humanistic way. However, due to some historical factors like fossilization of the Islamic jurisprudence into various schools (mazahib) and the closure of the gate of ijtihad, etc.
openaire   +2 more sources

Intellectual Property and Islamic Finance: Opportunities and Challenges for a New Islamic Intellectual Property Finance Framework

Thunderbird International Business Review, Volume 67, Issue 3, Page 395-412, May/June 2025.
ABSTRACT This paper explores the intersection of Intellectual Property (IP) and Islamic finance, proposing a policy framework to integrate IP valuation into Sharia‐compliant financing. Focusing on the UK, it also extends to global markets, including ASEAN, GCC, and MENA regions.
Nadia Naim, Noor Suhaida Kasri
wiley   +1 more source

Towards the Reconstruction and Reinterpretation of al-Kulliyyāt al-Khams: A Study of Maqāṣid in the Interdisciplinary Islamic Studies Master's Program at UIN Sunan Kalijaga

Al-Mazaahib
This article aims to examine the research trends on Maqāṣid Sharī'ah topics within the Interdisciplinary Islamic Studies Master's Program at UIN Sunan Kalijaga Yogyakarta.
Moh. Mufid
doaj   +1 more source

Sustainability Committee, External Assurance, and ESG Performance: Empirical Evidence From Banking Industry in Emerging Economies

Corporate Social Responsibility and Environmental Management, Volume 32, Issue 2, Page 2728-2745, March 2025.
ABSTRACT Driven by the escalating interests on environmental, social, and governance (ESG) issues, we investigate the impact of internal and external governance mechanisms, specifically board sustainability committee (SC) and external assurance (EA), on banks' ESG performance.
Yunice Karina Tumewang, Taha Almarayeh, Esraa Alharasis   +2 more
wiley   +1 more source