Accountability Reimagined: The Intersection of Digital Platforms and Islamic Philanthropy

The presence of philanthropic organizations, particularly those based on Islamic principles, is increasingly essential in a world grappling with crises, social inequality, prolonged conflicts, and persistent wars. Concurrently, the digital era has significantly transformed how organizations operate, especially regarding accountability practices. Accountability to stakeholders is vital for organizations seeking to legitimize their existence and foster public trust. From an Islamic perspective, accountability is uniquely framed as a responsibility to Allah, rather than solely to human stakeholders. This makes online accountability particularly relevant for achieving the holistic objectives outlined in Shariah (maqashid shariah). However, there is a notable gap in the literature regarding how Islamic philanthropic organizations effectively utilize online platforms to assess the multidimensional aspects of accountability through the maqashid shariah approach. This study examines an online accountability model for Islamic philanthropic organizations grounded in the maqashid shariah framework. It evaluates how these organizations employ digital means to fulfil their accountability obligations and attain holistic goals. Through quantitative content analysis, the findings reveal varying degrees of accountability fulfilment across four dimensions of maqashid shariah: safeguarding the human self (83.33%), the physical environment (63.50%), society (56.17%), and the value of human life (29.26%). While the focus on safeguarding the human self is notably strong, there are significant gaps, particularly in safeguarding the value of human life. This study contributes to the understanding of the evolving landscape of online accountability globally and provides practical recommendations for enhancing the online strategies employed in the accountability practices of Islamic philanthropy.