Proposing Online Accountability Model for Islamic Philanthropic Organization: An Extended Maqashid-Based Approach

This study proposes the accountability framework through digital platform for Islamic philanthropic organizations. Studies on online accountability of philanthropic organizations have been extensively performed yet they are mostly in the western context. Within the Islamic perspective, researches on accountability framework are mostly carried out in the Islamic banking and rarely discuss about digital platform of exercising the accountability. This study utilized critical literature review together with expert review to validate and improve the proposed model. Experts were selected based on their expertise in the field of Islamic accounting as well as philanthropy either from academia or practitioners in Islamic philanthropy. Out of 14 experts whom were requested to give their review, 9 experts were willing to participate. The proposed model was derived from multiple sources mainly utilizing the concept of Maqashid al Shariah or the objectives of Shariah which stipulates the holistic goal of attaining the human welfare either here and hereafter. The model was developed based on Najjar's model of Maqashid Shariah is implemented with 4 objectives and 8 corollaries, i.e. safeguarding the value of human life, safeguarding human self, safeguarding the society, and safeguarding the physical environment. In addition to the derivations of Maqashid concept, the model also adopts several components from the western literature for the need of accessibility tool, content and appearance for the digital platform used in discharging the accountability. The model was also further modified and revised to accommodate the insights given by the experts.