cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
laili
Contact Email
laili.wahyunita@iain-palangkaraya.ac.id
Phone
-
Journal Mail Official
maslahah@iain-palangkaraya.ac.id
Editorial Address
G. Obos St., Islamic Centre, Palangka Raya, Kalimantan Tengah, Indonesia, Postal Code 73112
Location
Kota palangkaraya,
Kalimantan tengah
INDONESIA
El-Mashlahah
Published by Institut Agama Islam Negeri Palangka Raya
ISSN : 20891790     EISSN : 26228645     DOI : 10.23971
Core Subject : Social,
Law, Crime, Criminology & Criminal Justice
Jurnal eL-Maslahah adalah Jurnal yang dikelola oleh Fakultas Syariah IAIN Palangka Raya, terbit dua kali dalam setahun (Juli dan Desember) sebagai wahana transfer dan komunikasi ilmu dalam aspek Syariah, Hukum Islam, Hukum Positif, Hukum Ekonomi Syariah, dan kajian-kajian Keislaman Kontemporer
Arjuna Subject : -
Articles 1 Documents
 1 
Search results for , issue "vol 16 no 2 (2026)" : 1 Documents clear
The Concept of Corporate Social Responsibility Based on Maccera Tasi Cultural Values: Integration of Local Wisdom Values and Maqāṣid al-Syarī‘ah Noor Amelia; Nor Rahma Rizka; Eni Suasri; Bella Puspita Rininda; Dimas Indrayanto Putra
El-Mashlahah Vol 16 No 2 (2026)
Publisher : Sharia Faculty of State Islamic Institute (IAIN) Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/el-mashlahah.v16i2.11013

Abstract

The study addressed concerns on the normative and ethical foundations of Corporate Social Responsibility (CSR) among Muslim coastal communities in Indonesia. Although CSR is legally mandated, its implementation often lacks integration with local cultural values and Islamic principles, resulting in weak social legitimacy and limited sustainability. This condition raises questions concerning the realization of maṣlahaḥ and the substantive fulfillment of Maqāṣid al-Syarī‘ah. The particular study examined the lived ecological, social, and spiritual meanings embedded in the Maccera Tasi tradition and analyzes their relevance as a normative foundation for CSR practices. Moreover, the study adopted a qualitative phenomenological design within a socio-legal framework, engaging relevant literature and drawing empirical insights from in-depth interviews and reflective field observations conducted in coastal communities around PT Arutmin Indonesia NPLCT, South Kalimantan. Informants were cultural leaders, religious figures, CSR beneficiaries, and CSR officers. The findings showed that CSR legitimacy is socially and morally constructed through alignment with local wisdom and Islamic ethical values. Maccera Tasi reflects principles of gratitude, social justice, and moral accountability corresponding with Maqāṣid al-Syarī‘ah. CSR sustainability emerges not from formal compliance, but through participatory processes that internalize these values in community life. Moreover, interaction among local wisdom, Islamic ethics, and institutional CSR practices fosters a harmonious orientation based on balance, co-responsibility, and social cohesion. Therefore, the particular study formulated a triadic CSR framework: legitimacy, sustainability, and harmony, which put local wisdom as a substantive source of maṣlahaḥ and affirming Maqāṣid al-Syarī‘ah as an ethical–normative foundation for contextual CSR implementation in Muslim coastal societies.

Page 1 of 1 | Total Record : 1

 1 

Filter by Year

2026 2026


Reset
Filter By Issues
All Issue Vol 16 No 2 (2026) Vol 16 No 1 (2026) Vol 15 No 2 (2025) Vol 15 No 1 (2025) Vol 14 No 2 (2024) Vol 14 No 1 (2024) Vol 13 No 2 (2023) Vol 13, No 1 (2023) Vol 12, No 2 (2022) Vol 12, No 1 (2022) Vol 11, No 2 (2021) Vol 11, No 1 (2021) Vol 10, No 2 (2020) Vol 10, No 1 (2020) Vol 9, No 2 (2019) Vol 9, No 1 (2019) Vol 1, No 2 (2018): Volume 9, Nomor 2 2018 Vol 8, No 2 (2018) Vol 8, No 1 (2018) Vol 8, No 1 (2018) Vol 7, No 2 (2017) Vol 5, No 1 (2015): Tes More Issue