Maqasid al-Shariah in Islamic Economics: A Conceptual Analysis of Financial Institutions and Economic Activities: The Concept and Levels of Maqasid al-Shariah in Islamic Economics  Dharuriyyat (Essential Needs)  Hajiyyat (Complementary Needs)  Tahsiniyyat (Embellishment Needs)The Implementation of Maqasid al-Shariah in Economic Activities  The Implementation of Maqasid al-Shariah in Islamic Financial Institutions  Evaluating the Implementation of Maqasid al-Shariah in Islamic Economics

Musliadi; Abdul Aziz Anwar; Kamaruddin

doi:10.70136/el-iqtishod.v10i1.676

Penulis

Musliadi Universitas Islam Negeri Alauddin Makassar
Aziz Universitas Islam Negeri Alauddin Makassar
Kamaruddin Universitas Islam Negeri Alauddin Makassar

DOI:

https://doi.org/10.70136/el-iqtishod.v10i1.676

Kata Kunci:

maqashid shariah, Islamic economics, Islamic economy, Islamic financial institutions, maslahah

Abstrak

The rapid growth of the Islamic economy has not been fully accompanied by the effective realization of the objectives of Sharia in economic practice. Various economic activities and Islamic financial institutions continue to face challenges in achieving justice, equitable welfare, and public benefit (maslahah) as the primary objectives of the Islamic economic system. Therefore, this study aims to analyze the concept of maqashid shariah in Islamic economics, examine its implementation in economic activities and Islamic financial institutions, and evaluate its application within the contemporary economic context. This research employed a normative legal research design using a library research method with conceptual and analytical approaches. The data were collected from relevant books, scholarly journal articles, and academic documents, and were analyzed through content analysis. The findings indicate that maqashid shariah serves as the fundamental conceptual framework guiding the Islamic economic system toward public welfare through the protection of religion, life, intellect, lineage, and wealth. Although its implementation has been reflected in various economic activities and Islamic financial institutions, it remains predominantly focused on formal Sharia compliance rather than achieving the substantive objectives of maqashid shariah. Consequently, the implementation of maqashid shariah should be strengthened by emphasizing social responsibility, distributive justice, and sustainability to enhance the contribution of the Islamic economic system to economic development and societal welfare.

Keywords: maqashid shariah; Islamic economics; Islamic economy; Islamic financial institutions; maslahah.

Referensi

Al-Raysuni, A. (1995). Nazariyyat al-Maqasid ‘inda al-Imam al-Shatibi. International Institute of Islamic Thought.

Al-Syatibi, I. bin M. (1997). Al-Muwafaqat fi Ushul al-Syari‘ah. Dar Ibn Affan.

Algifari, M. A., & Andrini, R. (2024). Maqasid syariah dalam pengembangan ekonomi Islam: Analisis komprehensif dan implementasi. Journal of Sharia Economics Scholar (JoSES), 2(3).

Anugrah, P., & Risdayanti. (2026). Reformasi batas usia perkawinan di Indonesia: Analisis kaidah fikih Tasarruf al-Imam dan legitimasi otoritas negara. Prosiding Hukum Keluarga Islam.

Ashur, M. al-T. I. (2006). Maqasid al-Shariah al-Islamiyyah. Dar al-Salam.

Az-Zuhaili, W. (1985). Ushul al-Fiqh al-Islami. Dar al-Fikr.

Cakhyaneu, A. (2018). Pengukuran kinerja bank umum syariah di Indonesia berdasarkan Sharia Maqashid Index (SMI). Amwaluna: Jurnal Ekonomi dan Keuangan Syariah, 2(2), 154–163.

Chapra, M. U. (2008). The Islamic vision of development in the light of Maqasid al-Shariah. Islamic Research and Training Institute.

Dewi, K., & Jamal, H. K. (2025). Konsep keadilan dalam ekonomi syariah. Al-Muzdahir: Jurnal Ekonomi Syariah, 7(2), 193–200.

Dusuki, A. W., & Bouheraoua, S. (2011). The framework of Maqasid al-Shariah: Objectives of the Shari’ah and its implications for Islamic finance. ICR Journal, 2(2), 316–336.

Fattah, A. (2024). Implementasi maqashid syariah dalam ekosistem ekonomi dan keuangan syariah di Indonesia: Analisis pencapaian kesejahteraan sosial dan ekonomi berkelanjutan. El-Iqthisady: Jurnal Hukum Ekonomi Syariah, 194–208.

Halim, A. (2022). Perkembangan ekonomi syariah di Indonesia. Investama: Jurnal Ekonomi dan Bisnis, 8(2), 101–120.

Hartono, S., & Sobari, A. (2017). Sharia Maqashid Index as a measuring performance of Islamic banking: A more holistic approach. Corporate Ownership and Control, 14(2), 193–201.

Hidayat, M. T., Khasanah, U., & Meldona, M. (2025). Implementasi pembiayaan musyarakah pada usaha mikro, kecil, dan menengah dalam aspek maqashid syariah. IQTISHOD: Jurnal Pemikiran dan Hukum Ekonomi Syariah, 4(2), 182–192.

Ishak, M. S. I., & Nasir, N. S. M. (2021). Maqasid al-Shari’ah in Islamic finance: Harmonizing theory and reality. The Journal of Muamalat and Islamic Finance Research, 18(1), 108–119.

Auda, J. (2008). Maqasid al-Shariah as philosophy of Islamic law: A systems approach. International Institute of Islamic Thought.

Karimullah, S. S. (2023). Exploration of Maqasid al-Shariah concepts in the development of Islamic economic policies. Mu’amalah: Jurnal Hukum Ekonomi Syariah, 2(2), 153–172.

Mawardi, I., & Firdaus, L. F. (2025). Strategi kemajuan tiga pilar terhadap ekonomi Islam perspektif maqashid asy-syariah. Revenue: Jurnal Ekonomi Pembangunan dan Ekonomi Islam, 8(1), 78–88.

Muallimah, S. (2025). Menyelaraskan keuangan hijau dengan Maqasid al-Syari‘ah: Paradigma Islam untuk pembangunan berkelanjutan. Sanaamul Quran: Jurnal Wawasan Keislaman, 6(2), 75–96.

Munir, M. (2017). Hak waris janda talak dalam tinjauan Fiqih Sunnah dan KHI. ISTI’DAL: Jurnal Studi Hukum Islam, 4(2), 119–130.

Nurbaidah, S. U., Hidayah, N., & Muhajirin, M. (2025). Evaluation of the substance of consumptive murabahah: Maqasid perspectives, regulation, and Sharia accounting. Journal of Contemporary Accounting, 7(2), 89–96.

Nursanty, I. A., Yusuf, Y. M., Irawan, F., Wanto, M., Fhadilah, A., & Furnawati, R. (n.d.). Ekonomi syariah: Konsep, sistem, dan implementasi dalam perekonomian modern. Penerbit Dikti Press.

Pramono, S., & Fakhrina, A. (2024). Transformasi pasar modal syariah melalui inovasi digital: Peluang dan tantangan. Jurnal Ilmiah Bisnis Digital, 1(1), 30–41.

Priyatno, P. D., Maulana, A., & Darmastuti, D. (2024). Analysis of Sharia commercial banks in the review of Maqashid Sharia with an Islamicity Performance Index approach. Journal of Islamic Economics and Finance Studies, 5(2), 390–404.

Rafifah, A., & Ambo, M. R. (2024). Prinsip-prinsip dasar ekonomi Islam. Mauriduna: Journal of Islamic Studies, 5(1), 92–99.

Rizal, S. (2011). Titik temu dan sinergi ekonomi Islam dan ekonomi kerakyatan. Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 3(1).

Salim, H., & Susetyo, A. B. (2025). Peran teknologi finansial dalam inovasi layanan perbankan syariah. Jurnal Ekonomi dan Bisnis, 4(2), 103–113.

Srisusilawati, P., Hardianti, P. D., Erlianti, N., Pitsyahara, I. R., & Nuraeni, S. K. (2022). Implementasi maqashid syariah terhadap produk perbankan syariah. Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah, 7(1), 1–11.

Tasriani, T., Afifah, D. D., Arum, H. S., Ritonga, I., & Nurhayati, N. (2024). Distribusi kekayaan dalam Islam: Tinjauan Al-Qur’an atas solusi ketimpangan ekonomi global. El-Qist: Journal of Islamic Economics and Business (JIEB), 14(2), 167–184.