Organizational aspects of charity management in the implementation of Islamic entrepreneurship in the Russian Federation
Formulation of the problem. Currently, there is an active development of Islamic entrepreneurship practices in individual subjects of the Russian Federation, with a predominant share of Muslims. In the strategy of self-organization, institutions for the development of Islamic entrepreneurship are being formed, in particular, the Association of Muslim Entrepreneurs of the Russian Federation (AMERF). However, the features of the domestic model of Islamic entrepreneurship remain little studied and charity is not disclosed as an immanent characteristic of its socially oriented activity that meets modern challenges. Scientific task. Scientific justification and diagnostics of the organization of charitable activities in the implementation of Islamic entrepreneurship in the Russian Federation. Methodological basis of the study. These are the provisions of positive economic theory, which consist in studying the established organizational practices for managing charitable activities in the implementation of Islamic entrepreneurship in the Russian Federation. Charitable activity is positioned as an immanent characteristic of Islamic entrepreneurship. Materials used. The information base of the study was the results of research by foreign and domestic scientists. Primary reporting and data of organizations engaged in charitable activities in the implementation of Islamic entrepreneurship. Research methods: descriptions, generalizations, comparative analysis, desk secondary analysis, to characterize the trends in charitable activities, a quantitative method is used to calculate the relative indicators of the series of dynamics (growth rate). The main results of the study. It is substantiated that charitable activity acts as a determinant of the system of Islamic values and is a key element of the business model of Islamic entrepreneurship. In the management of the charitable activities of Islamic entrepreneurship, the organizational mechanism is formed in the creation of a charitable foundation that collects funds (through the tools of zakat and sadaqah) and their redistribution through the tool of social programs, with a variation in the target orientation from helping people who find themselves in a difficult life situation to repairing architectural objects culturally. the spiritual heritage of Muslims. In quantitative estimates of indicators of the series of dynamics, a trend of progressive development in Russia of charitable activities in the implementation of Islamic entrepreneurship was revealed.