ABSTRACT
In Indonesia, the assessment of corporate compliance with Islamic principles is typically limited to financial ratios. This research explores alternative perspectives on evaluating adherence to Islamic values, specifically through applying the maqashid sharia concept in practical studies at the Islamic philanthropy organisation PPPA Daarul Quran, representing the halal industry. Interviews were conducted with middle-level and first-line management employees to gather information on management policies and practices, particularly in human resource management (HRM). Using the maqashid sharia framework to evaluate HRM policies and practices, the study found that this concept is implemented in various regulatory aspects, including committed rules and facilities supporting personal worship, physical and mental health protection, self-development programmes, family-based benefits such as health insurance, scholarships, and employment opportunities, as well as regulations on zakah and shadaqah payments. Additionally, HRM policies and practices at PPPA Daarul Quran contribute to achieving several Sustainable Development Goals (SDGs), particularly in (1) reducing poverty, (2) reducing hunger, (3) ensuring good health and well-being, (4) providing quality education, (8) promoting decent work and economic growth, (10) reducing inequality within countries, and (16) fostering peaceful and inclusive societies.
