INTEGRASIESG (ENVIRONMENT, SOCIAL,GOVERNANCE) DALAM PERSPEKTIFMAQASIDAL-SYARIAH PADALEMBAGAAMIL ZAKAT NASIONAL(BAZNAS) PROVINSILAMPUNG

SABRINAAULIA, PUTRI (2026) INTEGRASIESG (ENVIRONMENT, SOCIAL,GOVERNANCE) DALAM PERSPEKTIFMAQASIDAL-SYARIAH PADALEMBAGAAMIL ZAKAT NASIONAL(BAZNAS) PROVINSILAMPUNG. Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis penerapan prinsip Environment, Social, and Governance (ESG) dalam pengelolaan zakat di BAZNAS Provinsi Lampung serta menilai kesesuaiannya dengan perspektif Maqasid al-Syariah. Penelitian ini juga mengidentifikasi tantangan dan peluang dalam implementasi ESG pada lembaga zakat. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Data diperoleh melalui wawancara, dokumentasi, dan observasi tidak langsung terhadap pengelolaan zakat di BAZNAS Provinsi Lampung. Hasil penelitian menunjukkan bahwa prinsip ESG telah diterapkan, namun belum diformalkan dalam kebijakan khusus. Aspek environment tercermin secara tidak langsung melalui program pemberdayaan yang mendukung keberlanjutan. Aspek social telah berjalan dengan baik melalui program-program pendayagunaan zakat yang berfokus pada peningkatan kesejahteraan mustahik. Aspek governance juga telah diterapkan melalui pelaporan keuangan, audit, dan keterbukaan informasi, meskipun pelaporan keberlanjutan masih perlu ditingkatkan. Dalam perspektif Maqasid al-Syariah, implementasi ESG di BAZNAS Provinsi Lampung sejalan dengan tujuan menjaga agama, jiwa, akal, keturunan, dan harta. Tantangan utama meliputi belum adanya pedoman ESG yang terintegrasi, keterbatasan sumber daya manusia, dan belum optimalnya pemahaman terkait keberlanjutan. Adapun peluangnya meliputi dukungan regulasi, meningkatnya tuntutan transparansi, dan besarnya potensi zakat sebagai instrumen pembangunan berkelanjutan. Kata Kunci: ESG, Maqasid al-Syariah, Zakat, Keberlanjutan, BAZNAS Provinsi Lampung. ABSTRACT This study aims to analyze the implementation of Environmental, Social, and Governance (ESG) principles in zakat observation of zakat management practices at BAZNAS Lampung Province. The results indicate that ESG principles have been implemented, although they have not yet been formalized in a specific policy. The environmental aspect is reflected indirectly through empowerment programs that support sustainability. The social aspect has been implemented effectively through zakat utilization programs aimed at improving the welfare of mustahik. The governance aspect has also been applied through financial reporting, audits, and information disclosure, although sustainability reporting still needs to be strengthened. From the perspective of Maqasid al-Shariah, the implementation of ESG at BAZNAS Lampung Province is aligned with the objectives of preserving religion, life, intellect, lineage, and wealth. The main challenges include the absence of integrated ESG guidelines, limited human resources, and insufficient understanding of sustainability practices. Meanwhile, the opportunities include regulatory support, increasing public demand for transparency, and the significant potential of zakat as an instrument for sustainable development. Keywords: ESG, Maqasid al-Shariah, Zakat, Sustainability, BAZNAS Lampung Province. management at BAZNAS Lampung Province and to assess its conformity with the perspective of Maqasid al-Shariah. This study also identifies the challenges and opportunities in implementing ESG within zakat institutions. This research employed a descriptive qualitative approach. Data were collected through interviews, documentation, and indirect.

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