Implementing Maqasid Shariah and Islamic CSR for Business Sustainability through Community Engagement in Bireuen

Abstract

Integrating maqāṣid al-sharīʿah into Islamic corporate social responsibility (CSR) requires empirical examination of how local communities participate in practices intended to support business sustainability. This study examined the implementation of maqāṣid al-sharīʿah in Islamic CSR, the role of community engagement, and the associated challenges and opportunities for Shariah business sustainability in Bireuen Regency, Aceh Province, Indonesia. A qualitative case study involved eight purposively selected participants. Data were collected through semi-structured interviews, participatory observation, and document analysis and analyzed thematically, with source triangulation, methodological triangulation, and member checking supporting analytical credibility. The findings indicate that CSR practices reflected five dimensions of maqāṣid al-sharīʿah—hifz al-din, hifz al-nafs, hifz al-aql, hifz al-nasl, and hifz al-mal—through religious activities, health programs, education, family support, and economic empowerment, respectively. Community participation from needs identification through evaluation helped align programs with local needs, although differing priorities, resource constraints, and varying participation levels presented implementation challenges. These findings suggest that community engagement provides a practical link between Islamic ethical objectives, CSR implementation, and efforts to sustain Shariah businesses. The study contributes a contextual understanding of community participation in Islamic CSR and highlights participatory processes, multi-stakeholder collaboration, and locally informed program evaluation as priorities for business actors.