Relevance of Maqasid Al-Shari’ah for Achievement Sustainable Development Goals (SDGs) on Zakat Institutions in Indonesia

Maqāṣid al-Sharī’ah is the goal of Islamic law which can be implemented through the zakat instruments and has the same orientation as the Sustainable Development Goals. This study aims to investigate the relevance of Maqāṣid al-Sharī’ah for the achievement of SDGs in Indonesia on zakat institutions. This study used a quantitative research method using Structural Equation Modelling Partial Least Square (SEM-PLS). The data was obtained through the Annual Report and Financial Statements of zakat institutions as well as literature studies. The samples were BAZNAS, Rumah Zakat, Dompet Dhuafa, LAZ Zakat Initiative Indonesia, LAZ Baitulmaal Muamalat LAZ Mandiri Foundation, and LAZ Indonesian Orphanage Foundation and LAZ Mizan Amanah Foundation. This research shows that Maqāṣid al-Sharī’ah including hifẓ al-māl, hifẓ al-naṣl, hifẓ al-nafs, hifẓ al-aql, and hifẓ al-dīn simultaneously and partially relevance achieving SDGs program on zakat institution. The implication of this research is expected to be a scientific study in BAPPENAS decision making in compiling a strategy for achieving the SDGs in Indonesia based on the fundamental values of Islamic law based on Maqāṣid al-Sharī’ah through philanthropic partners of zakat institutions.