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Analisis Perbandingan Model Business Screening dan Financial Screening Indeks Saham Syariah Global berdasarkan Tinjauan Maqashid Syariah

Year: 2025
Type: article
Abstract: This study aims to analyze the comparison between business screening and financial screening models used in global Islamic stock indices through the lens of maqashid shariah. The research employs an explanatory method based on literature review and expert interviews. The findings reveal that current screening models remain legal-formalistic and do not fully reflect the substantive values of maqashid shariah such as social justice, environmental protection, and business ethics. Therefore, a reformulation is needed to ensure the screening models fulfill not only legal compliance but also promote public benefit and prevent harm. This study recommends developing a maqashid-based screening framework that is more holistic and socially transformative.
Language: English
Subfield: Accounting
Open Access status: diamond
OpenAlex ID: W4413362728
FWCI: 2.751
Cites:
Cited by: 1
Related to: 10