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All Journal Muttaqien; Indonesian Journal of Multidiciplinary Islamic Studies MILRev: Metro Islamic Law Review Journal of Management, Economic, and Financial
Mohammad Ridwan
Universitas Islam Bunga Bangsa Cirebon, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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A Contemporary Framework for Integrating Maqāṣid al-Sharīʿah and ESG in Designing Sharia Capital Market Indices Lilis Renfiana; Mohammad Ridwan; Ali Akram kadhim; Saleem Asouli; Noor Snober; Misnen Ardiansyah
MILRev: Metro Islamic Law Review Vol. 5 No. 1 (2026): MilRev: Metro Islamic Law Review
Publisher : Faculty of Sharia, UIN Jurai Siwo Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/milrev.v5i1.13091

Abstract

This study develops a contemporary framework for integrating Maqāṣid al-Sharīʿah with Environmental, Social, and Governance (ESG) principles in the design of Sharia capital market indices. It addresses the persistent gap between formalistic Sharia screening—primarily concerned with legal compliance—and the materiality-driven logic of ESG, which emphasizes sustainability impact. Employing a qualitative conceptual approach, the study constructs a Three-Tier Framework that repositions Maqāṣid al-Sharīʿah as the teleological foundation of sustainability assessment. The framework is operationalized into a systematic blueprint comprising four integrative themes and 22 measurable indicators. These indicators are derived from a thematic clustering of 45 elements from the Maqāṣid al-Sharīʿah Research Index (MSRI) and subsequently aligned with internationally recognized standards, including the Global Reporting Initiative (GRI) and the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). The alignment process applies two criteria: dual relevance to both Maqāṣid and ESG dimensions, and the availability of verifiable public data. Preliminary validation through case studies of PT Bukit Asam and Unilever Indonesia demonstrates the framework’s ability to differentiate sustainability performance across sectors while revealing substantive gaps in current Sharia reporting practices, particularly in narrative depth and impact orientation. Unlike prior studies that position Maqāṣid and ESG as parallel constructs, this research reconstructs the evaluative logic by embedding Maqāṣid as the ethical core of ESG integration. This study contributes both theoretically and practically by advancing an integrated paradigm for Islamic finance and offering a replicable model for index construction. It provides a conceptual and operational foundation for transforming Sharia capital markets toward a more holistic, impact-oriented, and ethically grounded sustainability assessment system.
Philanthropic Behavior Among Generation Z: A Literature Review On The Drivers Of Social Generosity In The Digital Age Mohammad Ridwan; Fitri Faujiah; Ambar Larasati; Berri Prima
Journal of Management Economic and Financial Vol. 4 No. 2 (2026): Journal of Management, Economic and Financial
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jmef.v4i2.200

Abstract

The rapid advancement of digital technology has transformed philanthropic activities from conventional methods to digital platforms that offer greater accessibility, convenience, and transparency. This shift has significantly influenced Generation Z, a digitally native generation that actively engages with social media and online platforms. This study aims to examine the factors influencing Generation Z's philanthropic behavior in the digital era. A descriptive qualitative approach was employed using a literature review method. Data were collected from scientific articles published between 2021 and 2026 and indexed in Google Scholar, SINTA, and the Directory of Open Access Journals (DOAJ). The data were analyzed through content analysis to identify and synthesize the main factors shaping philanthropic behavior among Generation Z. The findings reveal that philanthropic behavior is influenced by both internal and external factors. Internal factors include empathy, humanitarian values, and the desire for self-expression and identity formation, while external factors involve the convenience of digital technology, transparency in fund management, peer influence, and the impact of social media and influencers. Generation Z also tends to practice micro-donating by making small but frequent contributions through digital platforms. The study concludes that digital philanthropy has evolved beyond social responsibility, becoming an integral part of Generation Z's digital lifestyle and social engagement.  
Optimalisasi Pengelolaan Zakat di Kecamatan Sedong Kabupaten Cirebon Teguh Lesmana; Mohammad Ridwan; Dini Selasi; Bambang Firmansyah
Muttaqien Indonesian Journal of Multidiciplinary Islamic Studies
Publisher : Muttaqien Publishing, Lembaga Penelitian dan Pengabdian kepada Mayarakat (P3M) STAI DR. KH.EZ. Muttaqien Purwakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52593/mtq.05.1.03

Abstract

In various cultures, the values of sharing and concern for others play a crucial role. In the context of Islam, the concept of zakat promotes social justice and well-being. This research focuses on the management of zakat in the Sedong District, Cirebon Regency, to understand its effectiveness. The study emphasizes the importance of fair recipient selection, transparency in fund utilization, and the empowerment of beneficiaries' economies. Community participation, from collection to evaluation, is key to addressing the complexity of zakat management. Involving the community can make zakat a more potent tool in reducing poverty and fostering social inclusion. This research aims to contribute to the understanding of the role of zakat in alleviating poverty and building communities in the Sedong District. The findings can be used to enhance zakat programs, making it a more effective instrument in improving well-being and social inclusion in the region.
Co-Authors Ali Akram Kadhim Ambar Larasati Bambang Firmansyah Berri Prima Dini Selasi Fitri Faujiah Lilis Renfiana Misnen Ardiansyah Noor Snober Saleem Asouli Teguh Lesmana