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Career Pause in Long-Term Earning Implications in Iraq and Its Relevance to the Principles of Islamic Economic Law Nurkanbek PATIEV; Thabit Abdull Majeed Turki HUMADI; Maan ALI; Fadhil Jawad DAHASH; Mustafa Jabbar AHMED; Wafaa Adnan Sajid; Saad Qasim Abbas; Ali Akram Kadhim; Noor Ali SULIMAN
al-'adalah Vol 22 No 1 (2025): Al-'Adalah
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/adalah.v221.28212

Abstract

This study examines the long-term impact of prolonged career breaks on workers’ earnings in Iraq and its relationship to the principles of Islamic economic law. This study is conducted in the context of a growing trend worldwide where individuals take unpaid leave for personal reasons (e.g., health, family, education). The study evaluates the economic impact of a six-month career break through a mixed-methods approach, using fixed-effects regression models, in addition to qualitative interviews. Using a hypothetical framework that combines classical accounting theories, market orientation, and Islamic economic law principles, the study provides a multidimensional analysis of labor dynamics in Iraq. The results indicate that breaks accompanied by significant salary reductions are inconsistent with the principles of Islamic economic law that emphasize the balance between individual welfare (maslahah), social justice (‘adl), and labor equity. These findings highlight the need for socio-economic policies with an Islamic character to protect income stability, facilitate employee reintegration, and prevent gender bias in employee career advancement.
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.