Integrating Maqasid al-Shari’ah into Sustainable CSR (Corporate Social Responsibility) Lessons from the SAKA Bakti Pesantren Program
Main Article Content
Abstract
Most Corporate Social Responsibility (CSR) implementations in Indonesia remain confined to short-term philanthropic activities, failing to comprehensively integrate Islamic ethical values. This study examines the implementation of sustainable CSR through the SAKA Bakti Pesantren program, utilizing a Maqasid al-Shari’ah framework to evaluate its social, economic, and educational empowerment outcomes within Islamic boarding school (pesantren) environments. Employing a qualitative descriptive method, data were gathered through in-depth interviews, participant observation, and documentation of the CSR initiative executed by PGN Saka in Gresik Regency, East Java. The findings reveal that the SAKA Bakti Pesantren program successfully operationalizes the five core pillars of Maqasid al-Shari’ah: safeguarding faith (hifz al-din), life (hifz al-nafs), intellect (hifz al-‘aql), lineage (hifz al-nasl), and wealth (hifz al-mal). The initiative systematically enhances human resource capacity through skills training and professional certifications while fostering institutional economic independence via sustainable cooperative development. This study underscores that embedding Maqasid al-Shari’ah into CSR models establishes long-term social welfare (maslahah), reinforces corporate social legitimacy, and offers a distinct Islamic economic framework that contributes significantly to the United Nations' Sustainable Development Goals (SDGs).
Article Details

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
References
‘Abd al-Raḥmān Ibrāhim al-Kaylānī. Qawā‘id al-Maqāṣid ‘inda al-Imām al-Shāṭibī; ‘Araḍan wa Dirāsatan wa Taḥlīlan. Dār al-Fikr, 2000.
Arsad, Syahiza, Rahayati Ahmad, Wan Nazjmi Mohamed Fisol, Roshima Said, dan Yusuf Haji-Othman. Maqasid Shariah in Corporate Social Responsibility of Shari’ah Compliant Companies. 6, no. 6 (2015). https://www.iiste.org/Journals/index.php/RJFA/article/view/21180.
Carter, Nancy, Denise Bryant-Lukosius, Alba DiCenso, Jennifer Blythe, dan Alan J. Neville. “The Use of Triangulation in Qualitative Research.” Oncology Nursing Forum 41, no. 5 (2014): 545–47. https://doi.org/10.1188/14.ONF.545-547.
Dusuki, Asyraf Wajdi, dan Nurdianawati Irwani Abdullah. “Maqasid al-Shari`ah, Maslahah, and Corporate Social Responsibility (2007)*.” American Journal of Islam and Society 41, no. 1 (2024): 10–35. https://doi.org/10.35632/ajis.v41i1.3417.
Habibi, M. Luthfillah, Moch Mahsun, Nur Asnawi, Yuniarti Hidayah Suyoso Putra, dan Sirajul Arifin. “Islamic Jurisprudential Approaches to Pesantren Financial Reporting: Constructing a Framework for Legalized Accounting Practices.” El-Qist: Journal of Islamic Economics and Business (JIEB) 15, no. 2 (2025): 100–126. https://doi.org/10.15642/elqist.2025.15.2.100-126.
Hendar, Jejen. “Maqashid Sharia As The Basis For Decision Making Of Corporate Social Responsibility Based On A Prophetic Legal Paradigm.” Prophetic Law Review 5, no. 1 (2023): 104–25. https://doi.org/10.20885/PLR.vol5.iss1.art6.
Huda, Bakhrul. Bisnis Ritel Pesantren. Abda Publisher, 2021.
Huda, Bakhrul, Mochammad Andre Agustianto, Mohammad Majduddin, dan Abdul Hakim. “Islamic Philanthropy Model Based on a Waste Bank for Empowering Pesantren Communities: Evidence from Tebuireng Pesantren, Indonesia.” Al-Banjari : Jurnal Ilmiah Ilmu-Ilmu Keislaman 25, no. 1 (2026): 71–87. https://doi.org/10.18592/al-banjari.v25i1.20584.
Menghwar, Prem Sagar, dan Antonio Daood. “Creating Shared Value: A Systematic Review, Synthesis and Integrative Perspective.” International Journal of Management Reviews 23, no. 4 (2021): 466–85. https://doi.org/10.1111/ijmr.12252.
RI, Kemenkeu. “Peraturan Pemerintah Republik Indonesia Nomor 47 Tahun 2012 Tentang Tanggung Jawab Sosial dan Lingkungan Perseroan Terbatas.” t.t. https://jdih.kemenkeu.go.id/api/download/fulltext/2012/47tahun2012pp.htm.
Vaismoradi, Mojtaba, Hannele Turunen, dan Terese Bondas. “Content Analysis and Thematic Analysis: Implications for Conducting a Qualitative Descriptive Study.” Nursing & Health Sciences 15, no. 3 (2013): 398–405. https://doi.org/10.1111/nhs.12048.
Widiyanti, Novi Wulandari, Agung Budi Sulistiyo, Imamatin Listya Putri, dan Muhammad Dhito Fakhrurrozi. “Redefining ESG Disclosure Through The Framework of Maqasid Shariah: A Study on PTPN.” Proceeding ICONIES Faculty of Economics UIN Maulana Malik Ibrahim Malang, 2025.