Table 4.

Data analysis procedure

No.StepsExplanation
1Data collectionPhase I, data and information collection, sourced:
  • Ayat kauniyah (annual reports, sustainability reports, social responsibility reports, articles on relevant topics in scientific journals).

  • Ayat qauliyah (A-Qur’an and Sunnah) that have the essence or are related to CSR.

2Content analysis and data reductionPhase II, reading and exploring the contents of various sources of qauliyah verses that have the essence of CSR, so that data that are not related to CSR are then separated and not included in the unit of analysis (reduced)
3Content analysis and Burhani procedurePhase III, conducting content analysis of kauniyah verses (Alqur’an and As-Sunnah) by activating critical and in-depth thinking that utilises burhani reasoning procedures, with steps:
  • The selected data is then analysed in depth to be selected into qath’i and dzanni ISR

  • Performed in-depth interpretive analysis of dzanni verses to become qathi’ ISRs

  • Classifying on the basis of ISR classification

  • Finding the similarity of elements and connecting between ISR elements

  • Formulating statements in propositions into premises

The grand concept of ISR (GC-ISR) is formulated
4Maqhoshidus syar’iStage IV, the GC-ISR empirical procedure obtained in stage III is performed, with the following steps:
  • Sharpen, strengthen its alignment and usefulness in terms of the five elements in Maqashid Al-Sharia.

  • Helps to revisit the potential risks and illat.

5Integration of elementsPhase V, here the integration between ISR from qauliyah verses and CSR from qauniyah verses is carried out by integrating compounds between elements that have similar characteristics so that new concepts and / or variables of ISR are found
Source(s): Table by authors

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