A Recontruction of the Evaluative Approach to Islamic Philanthropy Based on Ibn ‘Ashur’s Maqasid Syariah Ibnu ‘Āshūr An Empirical Study of the Bina Mulia Bojonegoro Foundation

Abstract

Islamic philanthropy is not only oriented toward the distribution of aid but also toward achieving sustainable public welfare, as mandated by the concept of Maqāṣid al-Sharī‘ah. However, the evaluation practices of Islamic philanthropic institutions still tend to focus on administrative aspects and have not yet fully integrated the values of maqāṣid into their operations. This study aims to analyze the concept of Islamic philanthropy from the perspective of Ibn ‘Āshūr, examine its implementation at the Bina Mulia Bojonegoro Foundation, assess its level of alignment with the principles of maqāṣid, and formulate a more practical maqāṣid-based evaluation framework. This study employs a qualitative approach using field research. Data were collected through in-depth interviews, documentation, and literature review, and were then analyzed using a descriptive-analytical method based on Ibn ‘Āshūr’s five maqāṣid parameters: rawāj al-amwāl, al-wuḍūḥ, ḥifẓ al-amwāl, an-nuzūl ‘alā al-ḥukm, and al-‘adālah The research findings indicate that the philanthropic practices of the Bina Mulia Foundation have reflected the principles of maqāṣid, particularly in terms of the distribution of benefits and social welfare. However, several weaknesses were still identified, specifically regarding public transparency, staff understanding of maqāṣid, and mechanisms for protecting institutional assets. Based on these findings, this study offers a preliminary framework for evaluating maqāṣid-based Islamic philanthropy that can serve as a reference for improving the accountability, transparency, and sustainability of philanthropic programs