<![CDATA[Abstract. This study was conducted to determine the effect of social assistance spending and regional income on poverty levels in Sulawesi Island, taking into account the principle of economic justice. The study used a quantitative approach through panel data obtained from official sources, namely publications from the Central Statistics Agency and the Ministry of Finance. The collected data were then analyzed using panel data regression methods. Based on the model testing results, the Random Effects Model (REM) was selected as the most appropriate model. The results showed that social assistance spending has a positive but insignificant relationship with poverty levels. Meanwhile, regional income has a negative but significant effect, indicating that increasing regional income tends to reduce poverty rates. Viewed from an Islamic economic perspective, poverty reduction efforts are related to equitable distribution of wealth, protection for vulnerable communities, and optimizing the use of Islamic social instruments. Abstrak. Penelitian ini dilakukan untuk mengetahui pengaruh belanja bantuan sosial dan pendapatan daerah terhadap tingkat kemiskinan di Pulau Sulawesi dengan memperhatikan prinsip keadilan ekonomi. Penelitian menggunakan pendekatan kuantitatif melalui data panel yang diperoleh dari sumber resmi, yaitu publikasi Badan Pusat Statistik dan Kementerian Keuangan. Data yang telah dikumpulkan kemudian dianalisis menggunakan metode regresi data panel. Berdasarkan hasil pengujian model, Random Effect Model (REM) dipilih sebagai model yang paling sesuai. Hasil penelitian menunjukkan bahwa belanja bantuan sosial memiliki hubungan positif dan tidak signifikan terhadap tingkat kemiskinan. Sementara itu, pendapatan daerah berpengaruh negatif dan signifikan, yang berarti peningkatan pendapatan daerah cenderung mampu menekan angka kemiskinan. Ditinjau dari perspektif ekonomi Islam, upaya pengurangan kemiskinan berkaitan dengan pemerataan distribusi kekayaan, perlindungan terhadap masyarakat rentan, serta optimalisasi pemanfaatan instrumen sosial Islam.]]>
