مجلة البحوث العلمية والدراسات الإسلامية

Developing The Social Return Of Islamic Donation (srid) Index For Islamic Boarding Schools: A Sustainable Development Goals (sdgs)-based Social Accounting Framework

Auteurs : Fidiana Fidiana . Widyawati Dini .

Résumé

This study develops the Social Return of Islamic Donation (SRID) Index as an outcome-based social accounting instrument to measure and report the impact of Islamic donations managed by a free Islamic boarding schools (IBS). Using the Social Return on Investment (SROI) method, the findings reveal a net social value of IDR 31.87 billion after adjusting for deadweight and attribution, with an SROI ratio of 59.02. This indicates that every IDR 1 of Islamic donation generates IDR 59.02 in social value. The integration of SROI into the SRID Index produces a score of 8.37, classifying the IBS’s social performance as high. The impact aligns with SDG 4 (education access), SDG 1 (poverty reduction), SDG 2 (basic needs), and SDG 16 (social capital). Conceptually, the study demonstrates the relevance of outcome-based accounting over input-based approaches in Islamic social finance. The SRID model bridges maqāṣid al-sharī‘ah values with the SDG framework while enhancing accountability and impact transparency. The findings position IBS as strategic non-state actors in sustainable development

Mots clés

Social return on Islamic donation ; social accounting ; sustainable development goals (SDGs)