Pengembangan Ekonomi Dan Lembaga Keuangan Melalui Pendekatan Filsafat Ekonomi Islam
DOI:
https://doi.org/10.30739/jpsda.v6i1.4732Keywords:
Islamic economic philosophy, maqasid al-shariah, Islamic finance, justice, sustainable developmentAbstract
Contemporary Islamic economics literature (2022–2025) tends to be dominated by analyses of technical compliance in Islamic fintech products and sukuk. However, studies highlighting the gap between compliance formality and the substantive achievement of maqasid al-shari’ah—especially regarding distributive justice—remain very limited. This research offers novelty by reconstructing the philosophical foundations of Islamic Financial Institutions (IFIs) to shift the focus from formal legality toward real social impact. Using an integrative-critical literature review method, this study synthesizes more than 25 accredited sources through thematic analysis to evaluate the regulations and practices of IFIs in Indonesia. The results show that without the integration of the amanah philosophy and the ta’lil al-ahkam approach, financial products are often trapped in "window dressing" practices without significant contribution to MSME inclusivity. Substantially, Sharia compliance must be redefined not merely as the validity of contracts, but also based on wealth distribution performance. In conclusion, regulators and Sharia supervisory boards need to adopt maqasid-based performance indicators to transform IFIs into substantive agents of falah, rather than mere replicas of conventional institutions.
Downloads
References
Adesty, A. (2025). Integrasi prinsip good corporate governance dalam lembaga keuangan syariah: Studi kasus bank syariah Indonesia. Jurnal Perbankan Syariah. https://doi.org/10.35448/perbankan.v4i1.7124
Adhinegara, B. Y. (2025). Digital Economy Outlook Digital Economy Outlook 2025.
Agustin, A. K., Simanungkalit, C. E. D. S., Nabila, S., & Zein, A. W. (2025). Konsep Dasar Ekonomi Islam dan Implikasinya Bagi Filsafat Ekonomi Modern. Jurnal Multidisiplin Ilmu Akademik, 2(1), 490–501.
Anggreini, A., Alma, A. F., & Fathimah, F. (2025). KONSEP KEADILAN DALAM HUKUM BISNIS ISLAM: STUDI ATAS AKAD DAN TRANSAKSI MODERN. Media Riset Bisnis Manajemen Akuntansi, 1(1), 133–140.
Arifin, A., & Markarma, M. R. (2024). Ekonomi Islam (Sebuah Tinjauan Filsafat: Ontologi; Epistemologi; Aksiologi). EKALAYA: Jurnal Ekonomi Akuntansi, 2(3), 186–194.
Arwani, A. (2025). EPISTEMOLOGI HUKUM EKONOMI ISLAM ( MUAMALAH ).
Asutay, M., & Yilmaz, I. (2025). Financialisation of Islamic finance: A Polanyian approach on the hegemony of market logic over Islamic Logic. New Political Economy, 30(2), 267–286. https://doi.org/10.1080/13563467.2024.2424170
Aziz, M. (2025). METODE PENETAPAN MAQOSHID AL Syariah: Studi Pemikiran Abu Ishaq al Syatibi. 14(2), 161–175.
Compton-lilly, C., & Lewis, T. Y. (2025). Analyzing Epistemological Considerations Related to Diversity: An Integrative Critical Literature Review of Family Literacy Scholarship. 47(1), 33–60. https://doi.org/10.1002/RRQ.009
Dewi Risyantika, Moh. Bahrudin, S. H. (2025). TA’LIL AL-AHKAM DALAM PENGEMBANGAN EKONOMI ISLAM: STUDI LITERATUR TENTANG RASIONALISASI HUKUM DAN APLIKASI MAQASID AL-SHARIAH. 5.
Hadi, N., Triyani, A., Fatchurrohman, M., & Retnoningsih, S. (2025). Methodological construction of social accounting: Ontology on Islamic social responsibility (ISR). Journal of Islamic Accounting and Business Research, 1–22.
Haryanti, P., Laili, C. N., Azizah, N., Rodliyah, I., Zuhriyah, M., Pramitasari, R. E., & Kususmawati, I. R. (2025). TRANSFORMASI LITERASI INVESTASI SYARIAH DI LINGKUNGAN UNIVERSITAS: UPAYA MEMBANGUN GENERASI MUDA BERKUALITAS. Prosiding Seminar Nasional Sains, Teknologi, Ekonomi, Pendidikan Dan Keagamaan (SAINSTEKNOPAK), 9, 294–302. https://ejournal.unhasy.ac.id/index.php/SAINSTEKNOPAK/article/view/10304
Hidayat, A. A., Novita, S. A., & Harris, J. I. (2023). Peranan Peer to Peer Lending Syariah terhadap UMKM untuk Pemulihan Ekonomi Pasca Pandemi Covid-19. IQTISHADIA Jurnal Ekonomi & Perbankan Syariah, 10(2), 267–282.
Imron Rosadi. (2025). TELAAH FILSAFAT HUKUM ISLAM TERHADAP AKAD DALAM KEBIJAKAN EKONOMI SYARIAH. Equality: Journal of Islamic Law (EJIL), 3. https://doi.org/10.15575/ejil.v3i2.1978
Jubaidah, W., Mawi, T., & Syafruddin, S. (2024). Implementasi Prinsip Good Corporate Governance dalam Meningkatkan Kinerja Perusahaan: Sebuah Analisis pada Industri Perbankan Syariah di Indonesia. CAM JOURNAL: Change Agent For Management Journal, 8(2). https://jurnal-umberau.com/index.php/camjournal/article/download/901/511
Kamal, H., Iqbal, M., & Nasution, M. S. (2025). Good Corporate Governance Dan Maqashid Syariah Dalam Penguatan Lembaga Keuangan Syariah Di Indonesia. Jurnal Hukum Samudra Keadilan, 20(2), 279–298.
Khashogi, L. R. (2022). Menakar rekonstruksi maqashid syariah telaah genealogis pendekatan system jasser auda. 5(1), 64–82.
Luhur Prasetiyo. (2019). SISTEM PENILAIAN KINERJA FINANSIAL DAN SOSIAL BANK SYARIAH PERSPEKTIF MAQA>S}ID AL-NAJJA>R.
Luthfy Arwiya, M. (2025). Distribusi Kekayaan Dalam Pemikiran Muhammad Baqir Al-Sadr: Solusi Untuk Keadilan Sosial di Era Kontemporer. 5(1), 11–21.
Mahera, R. M., & Suryadi, N. (2025). Transformasi Mekanisme Pasar Dalam Ekonomi Berbasis Teknologi Digital. Socius: Jurnal Penelitian Ilmu-Ilmu Sosial, 2(11). https://ojs.daarulhuda.or.id/index.php/Socius/article/view/1558
Masruroh, A., & Fitrianto, A. R. (2023). Menavigasi Tantangan Fiskal: Efektivitas Sukuk Sebagai Instrumen Alternatif Pembiayaan Defisit Di Indonesia. I-ECONOMICS: A Research Journal on Islamic Economics, 9(2), 138–147.
Mubarak, S. (2025). Analisis Maqashid Syariah dalam Pengembangan Standar Akuntansi Syariah. Journal of Islamic Economic Studies, 1(2). https://journal.hamfara.com/hamfara/article/view/33
Munandar, A. N. I., Hermawan, A., & Andriani, R. F. (2025). Membangun Lembaga Keuangan Syariah Bermutu: Sebuah Pendekatan Filsafat Ilmu, Manajemen Mutu, dan Transparansi Akuntansi. Jurnal Media Akademik (JMA), 3(8). https://jurnal.mediaakademik.com/index.php/jma/article/view/2730
Nahlah, Asriadi Arifin, Muh. R. M. (2024). Ekonomi Islam (Sebuah Tinjauan Filsafat: Ontologi; Epistemologi; Aksiologi). EKALAYA Jurnal Ekonomi Akuntansi, 2, 186–194. https://doi.org/:%252010.59966/ekalaya.v2i3.815
Nasution, M. H., Ananda, F., & Philosophy, I. L. (2025). JUSTICE IN THE MAQASHID APPROACH AL-SYARI ’ AH Keadilan Dalam Pendekatan Maqashid Al-Syari ’ ah. 12(01), 1–20.
Nurman, H., Sos, S., & Hamsal, S. E. (2025). Ekonomi dan Etika: Sebuah Pendekatan Filsafat Moral. PT Indonesia Delapan Kreasi Nusa. https://books.google.com/books?hl=id&lr=&id=87ZnEQAAQBAJ&oi=fnd&pg=PA1&dq=Tanpa+jangkar+filosofis+ini,+sistem+ekonomi+berisiko+terdegradasi+menjadi+mesin+mekanistik+yang+kehilangan+orientasi+humanisnya+&ots=F6HL5GPbuO&sig=x9n0bsPLB-dEhsp7VGXlMvYNPMo
Oktaviani, V., Apriyana, M., & Khoer, M. (2023). Pengaruh Likuiditas Dan Risiko Pembiayaan Terhadap Kinerja Keuangan Bank Syariah Di Indonesia Tahun 2018-2022. NISBAH: Jurnal Perbankan Syariah, 9(2), 92–102.
Prasetiyo, L. (2019). Sistem Penilaian Kinerja Finansial dan Sosial Bank Syariah Perspektif Maqasid al-Najjar. UIN Sunan Ampel Surabaya. https://www.academia.edu/download/91606508/287792059.pdf
Putra, B. I., & Wahyuni, S. (2025a). Epistemological Differences in Islam: Traditional, Rational, and Sufistic Approaches. Journal Research of Social Science, Economics & Management, 4(12). https://search.ebscohost.com/login.aspx?direct=true&profile=ehost&scope=site&authtype=crawler&jrnl=28076494&AN=187523120&h=T0h0doDz8lrGFBoJy%2FNbO3%2FEI8XVSBNu9N8R7ZJ%2FXHiimZf2pQwOzZMxIwRKnocL55jNiq2z18gWg%2B7cvUiG%2Bw%3D%3D&crl=c
Putra, B. I., & Wahyuni, S. (2025b). Epistemological Differences in Islam: Traditional, Rational, and Sufistic Approaches. Journal Research of Social Science, Economics & Management, 4(12). https://search.ebscohost.com/login.aspx?direct=true&profile=ehost&scope=site&authtype=crawler&jrnl=28076494&AN=187523120&h=T0h0doDz8lrGFBoJy%2FNbO3%2FEI8XVSBNu9N8R7ZJ%2FXHiimZf2pQwOzZMxIwRKnocL55jNiq2z18gWg%2B7cvUiG%2Bw%3D%3D&crl=c
Rahma, N., Sugiyanto, C., & Susamto, A. A. (2025). Bridging circular economy and Islamic economic principles: Toward a sustainable economic model. International Journal of Ethics and Systems, 1–22.
Ramzy, A., Gumilang, A., Amarosuli, F., & Wahyudi, A. (2024). Ontologi Sebagai Landasan Filsafat Ekonomi Islam. 01(02), 145–151.
Respatiningsih, I., Sasmita, D., Febrina, I., & Wijaya, M. R. (2025). Penerapan Accounting and Auditing Organization for Islamic Financial Institutions ( AAOIFI ) dalam Audit Syariah dan Kepercayaan Investor di Indonesia. 3(03), 136–146. https://doi.org/10.58812/sak.v3.i02
Respatiningsih, I., Sasmita, D., Febrina, I., Wijaya, M. R., & Sudarmanto, E. (2025). Penerapan Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) dalam Audit Syariah dan Kepercayaan Investor di Indonesia. Sanskara Akuntansi Dan Keuangan, 3(03), 136–146.
Roikhani, M. J. (2022). Landasan Filosofi Ekonomi Islam. Syarikat: Jurnal Rumpun Ekonomi Syariah, 5(2), 192–197.
Rosadi, I. (2025). ?AAH FILSAFAT HUKUM ISLAM TERHADAP AKAD DALAM KEBIJAKAN EKONOMI SYARIAH. Equality: Journal of Islamic Law (EJIL), 3(2), 193–208.
Ruhullah, M. E., & Ushama, T. (2025). Leadership in islam: A spiritual and theological doctrine. Fikroh: Jurnal Pemikiran Dan Pendidikan Islam, 18(1), 54–74.
Ruiz, A., Andrea, S., Juan, M., Li, J., Ruiz, M., & Li, J. J. (2025). Rationality and the exploitation of natural resources: A psychobiological conceptual model for sustainability. Environment, Development and Sustainability, 27(6), 13167–13189. https://doi.org/10.1007/s10668-024-04470-3
Sardari, A. A., & Rinaldy, A. (2025). Perbandingan Konseptual dan Praktis antara Akad Musyarakah dan Mudharabah dalam Pembiayaan Syariah: Telaah Risiko dan Nilai Keadilan. Maqrizi: Journal of Economics and Islamic Economics, 5(1), 75–95.
SumBillah, M. (2024). How Does Maqasid Shari’ah Contribute Significantly to Development? Journal of Islamic Banking & Finance, 41(2). https://search.ebscohost.com/login.aspx?direct=true&profile=ehost&scope=site&authtype=crawler&jrnl=18148042&AN=178430968&h=6cw%2F4BM7KXn%2FbcaonsxOy7oLFDXPZ5jKUlm4ePX5T6LSDa4Mls2jTWLIWKpvZI8FfEmjtiO5dhZB2BdSAG8pBw%3D%3D&crl=c
Timilsina, R. R., Zhang, J., Rahut, D. B., Patradool, K., & Sonobe, T. (2025). Global drive toward net-zero emissions and sustainability via electric vehicles: An integrative critical review. Energy, Ecology and Environment, 10(2), 125–144. https://doi.org/10.1007/s40974-024-00351-7
Trenouth, L., & Sovová, L. (2025). ( Alternative ) food consumption practices in Central and Eastern Europe: An integrative critical literature review. 0, 2283–2296.
Umar, R., Abdullah, W., & Sumarlin, S. (2025). The Existence of Business Entities as Instruments of the Caliph: An Ontological Approach to Organizations in Islam. Formosa Journal of Science and Technology, 4(6), 1805–1820.
Zein, A. W., Syahputri, M., Hasibuan, A. M., & Siregar, I. S. (2024a). EKONOMI ISLAM DALAM KONSEP ONTOLOGI, EPISTEMOLOGI DAN AKSIOLOGI. Jurnal Akademik Ekonomi Dan Manajemen, 1(4), 508–518.
Zein, A. W., Syahputri, M., Hasibuan, A. M., & Siregar, I. S. (2024b). EKONOMI ISLAM DALAM KONSEP ONTOLOGI, EPISTEMOLOGI DAN AKSIOLOGI. Jurnal Akademik Ekonomi Dan Manajemen, 1(4), 508–518.
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Copyright (c) 2026 Ahmad Ali Kamal, Shalahudin Habibullah, Ummi Kaltsum Karunianing, Desta Marta Nita, Madnasir
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
