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All Journal Robust: Research of Business and Economics Studies Journal of Islamic Economic Laws
Ahsanul Amal, Muhammad
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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The Impact of Maqashid Syariah on the Human Development Index (HDI): The Case of Indonesia Ahsanul Amal, Muhammad; Gunawan, Dedi; Choiri, Miftakhul; Badrus Zaman, Akhmad Roja
Journal of Islamic Economic Laws Vol. 7 No. 02 (2024): July
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jisel.v7i02.6127

Abstract

This study investigates how the Maqashid al-Shariah framework, encompassing the protection of religion (Hifzu al-Din), life (Hifzu al-Nafs), intellect (Hifzu al-Aql), progeny (Hifzu al-Nasl), and property (Hifzu al-Mal), influences Indonesia's Human Development Index (HDI). This study utilises qualitative research methods and incorporates Eviews-12 software for data analysis, notably using panel data regression techniques with selected Common Effect Model (CEM). The research sample included eight provinces, namely: Papua, West Papua, East Nusa Tenggara, West Sulawesi, West Kalimantan, West Nusa Tenggara, North Maluku, and Gorontalo for the timeframe of 2019-2022. The analysis revealed that protecting religion (Hifzu al-Din) and protecting the mind (Hifzu al-Aql) significantly influence Indonesia's HDI. Interestingly, protecting life (Hifzu al-Nafs), offspring (Hifzu al-Nasl), and property (Hifzu al-Mal) did not show a statistically significant direct impact on HDI in this study. One limitation of the study is the reliance on data from only eight provinces, which may not be representative of the whole territory of Indonesia. The novelty of the research lies in its utilization of the maqashid sharia approach to analyze human development indicators in specific provinces of Indonesia, providing a unique perspective on the factors influencing development in Islamic contexts.
From Social Claims To Social Evidence: Social Washing Risk In Islamic Banking Garbo, Anom; Ahsanul Amal, Muhammad; Isnaini, Laili
Robust: Research of Business and Economics Studies Vol. 6 No. 1 (2026): April 2026
Publisher : IAIN Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/robust.v6i1.15186

Abstract

This narrative literature review examines social washing risk in Islamic banking, defined as the gap between social claims grounded in Islamic identity and verifiable evidence of social performance. Existing studies have discussed CSR disclosure, Shariah governance, maqasid al-Shariah, ESG reporting, and greenwashing, yet the specific risk that Islamic banks may use religious and social narratives symbolically remains insufficiently theorized. This article synthesizes recent literature on corporate washing, CSR decoupling, banking disclosure, Shariah supervisory boards, and sustainability assurance to develop a claim-evidence framework for assessing social credibility in Islamic banking. The review finds that social washing risk emerges when disclosure expands faster than measurable social outcomes, when Shariah governance remains form-based rather than substantive, and when assurance mechanisms verify reporting procedures but not real stakeholder impact. The article contributes by reframing Islamic banking sustainability from a disclosure problem into an accountability problem. It argues that credible Islamic banking requires stronger social evidence, independent verification, maqasid-based impact indicators, and governance structures capable of translating Islamic ethical commitments into observable welfare outcomes.
Co-Authors Badrus Zaman, Akhmad Roja Dedi Gunawan Garbo, Anom Isnaini, Laili Miftakhul Choiri