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International Journal of Islamic Economics and Business Sustainability (IJIEBS)

Developing A Welfare Index Based on Maqasid Shariah: Assessing the Contribution of Hajj Fund Management in Indonesia

Abstract

Purpose – This study evaluates the welfare contribution of the Ummah’s Endowment Fund (Dana Abadi Umat, DAU) within Indonesia’s Hajj fund management by constructing a Maqasid Shariah-based Welfare Index (WI–DAU) to assess whether allocations translate into community welfare benefits.

Design/methodology/approach – Using Al-Najjar’s Maqasid Shariah framework, the research combines expert judgment and practitioner insights with the Analytic Network Process (ANP) to derive weights for welfare dimensions and program activities. The index is calculated from planned budgets and realized DAU allocations over 2018–2024.

Findings – The weighting results place safeguarding the physical environment as the most important dimension (0.299), while safeguarding the human self receives the lowest priority (0.209). At the activity level, disaster emergency response ranks highest (0.206), whereas education and da’wah ranks lowest (0.074), indicating a gap between strategic welfare priorities and actual distribution patterns. The WI–DAU shows marked improvement over time, peaking in 2022 (99.64) and reaching its minimum in 2018 (0.70), suggesting increasingly welfare-oriented fund management.

Implications – For practice, BPKH can use WI–DAU as a budgeting and performance tool to align annual plans with Maqasid-based priorities, correct underfunding in education and da’wah where relevant, and monitor welfare outcomes consistently across years. It also strengthens accountability to pilgrims, regulators, and the Muslim public. For research, the index provides a platform for comparative evaluation and sensitivity analysis.

Originality/value – The study offers a novel, operational measurement instrument that links Islamic welfare theory to public fund governance, enabling transparent assessment of DAU’s welfare impact and supporting evidence-based policy refinement.

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