Transformasi Spirit Al-Ma’un dalam Filantropi Modern Muhammadiyah :Reaktualisasi Teologi Sosial untuk Keadilan dan Kemandirian Ummat

Abstract

This research aims to reinterpret the theological spirit of Al-Ma'un in the modern philanthropic practice of Muhammadiyah by emphasizing the transformation of theological values into institutional social praxis. The approach used is qualitative with a type of theological-sociological phenomenology, which allows a deep understanding of the spiritual meaning and social values that live in the philanthropic practice of Muhammadiyah. Data were obtained through literature study and document analysis of LAZISMU's financial statements, official Muhammadiyah publications, and relevant academic sources. The analysis was carried out using Miles and Huberman's interactive model combined with Ricoeur's reflective hermeneutics to interpret the meaning of social action based on the framework of Islamic Social Movement Theory. The results of the study show that Muhammadiyah's philanthropy is not just a charitable movement, but is an expression of social theology rooted in the values of Al-Ma'un, emphasizing justice, empowerment, and universal humanity. These theological values are transformed through modern institutional systems that are adaptive to digitalization and contemporary social challenges without losing their spiritual spirit. The concept of "Neo-Ma'unism" emerged as a new paradigm in Islamic philanthropy—integrating spirituality, empowerment, and institutional effectiveness. This research makes a theoretical contribution to the development of Islamic social theology as well as practical implications for strengthening ethical orientation in the management of Islamic philanthropy in the modern era.