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All Journal Lentera Pendidikan : Jurnal Ilmu Tarbiyah dan Keguruan AL-Daulah Jurnal Diskursus Islam Laa Maisyir Jurnal Ekonomi Islam Jurnal Pilar Jurnal Al-Qadau: Peradilan dan Hukum Keluarga Islam Alami Journal (Alauddin Islamic Medical) Journal SENTRALISASI Journal of Health Science and Prevention JURNAL PENDIDIKAN TAMBUSAI Khatulistiwa: Journal of Islamic Studies YUME : Journal of Management Jurnal Ilmiah Penegakan Hukum Iqtishoduna: Jurnal Ekonomi Islam Al-Maslahah At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Jurnal Ekonomika Imtiyaz : Jurnal Ilmu Keislaman Journal of Management and Business Innovations Al-Kharaj: Journal of Islamic Economic and Business Mu'amalat: Jurnal Kajian Hukum Ekonomi Syariah Al-Azhar Journal of Islamic Economics Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Al-Ahkam : Jurnal Hukum Pidana Islam Al-Iqra Medical Journal : Jurnal Berkala Ilmiah Kedokteran Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Jurnal Ekonomika Jurnal Ar-Ribh J-Alif : Jurnal Penelitian Hukum Ekonomi Syariah dan Budaya Islam Media Publikasi Promosi Kesehatan Indonesia (MPPKI) Jurnal Iqtisaduna Al-Buhuts (e-journal) Healthy Tadulako Journal (Jurnal Kesehatan Tadulako) Islamic Accounting and Finance Review Jurnal Ekonomi Syariah dan Bisnis Formosa Journal of Sustainable Research (FJSR) Tadayun: Jurnal Hukum Ekonomi Syariah Islamic Economic and Business Journal POLICY, LAW, NOTARY AND REGULATORY ISSUES (POLRI) YASIN: Jurnal Pendidikan dan Sosial Budaya Al-Maqashid: Journal of Economics and Islamic Business Mutanaqishah: Journal of Islamic Banking Journal of Artificial Intelligence and Digital Business Indonesian Journal of Contemporary Multidisciplinary Research AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab Innovative: Journal Of Social Science Research Moneta: Jurnal Manajemen & Keuangan Syariah Madani: Multidisciplinary Scientific Journal Business and Investment Review JPNM : Jurnal Pustaka Nusantara Multidisiplin AL-SULTHANIYAH Riwayat: Educational Journal of History and Humanities Socius: Social Sciences Research Journal JSE: Jurnal Sharia Economica Al-Jadwa: Jurnal Studi Islam Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Maslahah: Jurnal Manajemen dan Ekonomi Syariah Jurnal Kajian Islam dan Sosial Keagamaan Anayasa Santri : Jurnal Ekonomi dan Keuangan Islam Kanun: Jurnal Ilmu Hukum Cross-Border Journal of Business Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah At Tawazun Jurnal ekonomi Islam International Journal of Islamic Studies Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia Indonesian Journal of Management Studies Currency Jurnal Cendekia Ilmiah PESHUM Wasīlah: Journal Of Sharia Sciences HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah Humanitis (Jurnal Humaniora Sosial dan Bisnis) Jurnal Ekonomi dan Bisnis (Jebi)
Mukhtar Lutfi
Universitas Islam Negeri Alauddin Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Ekonomi Digital dan Hukum Ekonomi Syariah: E-Commerce, Aset Digital, dan Implikasi Hukumnya Menurut Islam Nurfakhruddin Al Mubarak; Anugrah Anugrah; Mukhtar lutfi; Darmawati Darmawati
Jurnal Kajian Islam dan Sosial Keagamaan Vol. 4 No. 1 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the concept of the digital economy, examine the Islamic economic law perspective on e-commerce practices and digital assets, and explain their legal implications from an Islamic perspective. The findings indicate that e-commerce is fundamentally a form of muamalah that is permissible based on the principle of al-ibāḥah al-aṣliyyah, provided that it fulfills the essential elements and conditions of a valid contract and is free from the elements of riba (usury), gharar (excessive uncertainty), maysir (gambling), and tadlis (fraud). Meanwhile, the legal status of digital assets depends on their characteristics, functions, and transaction mechanisms. Cryptocurrencies that qualify as commodities (sil'ah) and are traded in accordance with Sharia principles may be considered permissible, whereas their use as currency or purely speculative instruments involving gharar and maysir is prohibited. The study also reveals that the development of the digital economy offers significant opportunities to strengthen the Islamic economic ecosystem through Sharia-compliant fintech, halal marketplaces, and digital financial innovations. However, it also presents challenges, including the need for stronger regulatory frameworks, improved Islamic financial literacy, and the development of effective Sharia compliance mechanisms within the digital ecosystem. Therefore, the implementation of Islamic economic law principles serves as an essential foundation for ensuring that digital economic activities are conducted fairly, transparently, securely, and in accordance with the objectives of maqāṣid al-sharī'ah.  
PENGUATAN JIWA WIRAUSAHA SYARIAH PADA GENERASI MUDA MUSLIM Muhammad Rafli; Rachma Febriyanti; Supriadi; Mukhtar Lutfi
JSE: Jurnal Sharia Economica Vol. 5 No. 3 (2026): Juli
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/bj8zbn48

Abstract

The increasingly competitive global economy highlights the importance of strengthening entrepreneurial spirit among young generations, particularly entrepreneurship based on Islamic values. In the field of Islamic economics, sharia entrepreneurship is not only focused on economic profit but also emphasizes ethical values, social responsibility, and public benefit. This study aims to analyze the strengthening of sharia entrepreneurial spirit among Muslim youth through Islamic values, entrepreneurial competence development, business innovation, and supporting factors for sustainable enterprises. This research employed a literature review method with a descriptive qualitative approach. The research data consisted of secondary data obtained through documentation studies of ten scientific articles relevant to youth sharia entrepreneurship. Data analysis was conducted using content analysis by identifying, categorizing, and synthesizing previous research findings. The results indicate that strengthening sharia entrepreneurial spirit requires integration between Islamic values, entrepreneurial literacy, digital innovation capabilities, and a supportive business ecosystem. This study contributes to understanding the importance of developing Muslim entrepreneurs who are not only economically competitive but also guided by ethical principles and social responsibility. The findings highlight the significance of developing sharia entrepreneurship programs to encourage young Muslims to become innovative, independent, and socially responsible entrepreneurs.
IMPLEMENTASI KONSEP BISNIS DAN SHARIA ENTREPRENEURSHIP DALAM PENGEMBANGAN EKONOMI UMAT;PERSPEKTIF EKONOMI ISLAM Nurul Fitrah Ilham; Supriadi; Mukhtar Lutfi; Nurafifah; A. Adi Putra
JSE: Jurnal Sharia Economica Vol. 5 No. 3 (2026): Juli
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/9vrm8w71

Abstract

The rapid development of the global economy, accompanied by increasing business competition and digital transformation, requires an entrepreneurial model that not only emphasizes economic profit but also upholds ethical values, social responsibility, and sustainability. In this context, sharia entrepreneurship offers an alternative business approach by integrating Islamic principles into entrepreneurial activities to achieve both economic prosperity and social welfare. This study aims to analyze the implementation of Islamic business concepts and sharia entrepreneurship in promoting community economic development from the perspective of Islamic economics. The research employed a qualitative approach using the library research method. Data were collected from the Qur'an, Hadith, books, scientific articles, national and international journals, and other relevant literature, and were analyzed using content analysis. The findings indicate that sharia entrepreneurship is founded upon the principles of tawhid, justice, trustworthiness, honesty, professionalism, and public welfare. Its implementation contributes to employment creation, income generation, economic independence, and equitable wealth distribution through Islamic economic instruments. Furthermore, from the perspective of maqashid al-shariah, sharia entrepreneurship supports the protection of religion, life, intellect, lineage, and wealth. Therefore, strengthening the sharia entrepreneurship ecosystem is essential for fostering sustainable, inclusive, and equitable community economic development based on Islamic values.
SEJARAH DAN PROSPEK SISTEM KEUANGAN SYARIAH DI INDONESIA: TINJAUAN HISTORIS DAN NORMATIF Sitti Fatimah; Sarmadani Sarmadani; Mukhtar Lutfi; Lince Bulutoding
Currency (Jurnal Ekonomi dan Perbankan Syariah) Vol. 5 No. 1 (2026): Currency
Publisher : LP2M AL-KHAIRAT PAMEKASAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32806/currency.v5i1.2170

Abstract

Perkembangan sistem keuangan syariah di Indonesia merupakan bagian dari transformasi sistem keuangan nasional yang berorientasi pada prinsip keadilan, kemitraan, transparansi, dan keberlanjutan. Penelitian ini bertujuan untuk menganalisis sejarah perkembangan, landasan normatif, serta prospek sistem keuangan syariah di Indonesia. Penelitian menggunakan metode kualitatif dengan pendekatan studi kepustakaan (library research). Data diperoleh dari berbagai sumber sekunder, meliputi artikel jurnal nasional dan internasional bereputasi, buku ilmiah, peraturan perundang-undangan, serta laporan resmi dari Bank Indonesia, Otoritas Jasa Keuangan, dan Komite Nasional Ekonomi dan Keuangan Syariah. Analisis data dilakukan secara deskriptif-analitis melalui proses identifikasi, klasifikasi, interpretasi, dan sintesis terhadap literatur yang relevan. Hasil penelitian menunjukkan bahwa sistem keuangan syariah di Indonesia berkembang secara bertahap sejak berdirinya Bank Muamalat Indonesia pada tahun 1991, kemudian mengalami penguatan melalui dukungan regulasi, inovasi kelembagaan, dan transformasi digital. Secara normatif, sistem keuangan syariah berlandaskan prinsip-prinsip syariah yang melarang riba, gharar, dan maysir serta mengedepankan mekanisme bagi hasil, keadilan, dan kemaslahatan. Prospek pengembangannya dinilai sangat besar karena didukung oleh populasi Muslim yang dominan, meningkatnya industri halal, perkembangan teknologi keuangan digital, serta komitmen pemerintah dalam memperkuat ekosistem ekonomi syariah. Meskipun demikian, sistem keuangan syariah masih menghadapi tantangan berupa rendahnya tingkat literasi dan inklusi keuangan syariah, keterbatasan inovasi produk, serta kebutuhan akan sumber daya manusia yang kompeten. Oleh karena itu, diperlukan sinergi antara pemerintah, regulator, industri, akademisi, dan masyarakat untuk memperkuat daya saing serta mewujudkan sistem keuangan syariah yang inklusif, berkelanjutan, dan berdaya saing global.
AKAD-AKAD DALAM SISTEM KEUANGAN SYARIAH DAN IMPLEMENTASINYA DI INDONESIA Iffah Auliaurahman Hw; Mukhtar Lutfi; Lince Bulutoding
Currency (Jurnal Ekonomi dan Perbankan Syariah) Vol. 5 No. 1 (2026): Currency
Publisher : LP2M AL-KHAIRAT PAMEKASAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32806/currency.v5i1.2185

Abstract

Penelitian ini bertujuan untuk menganalisis konsep dasar, jenis-jenis, serta implementasi akad dalam sistem keuangan syariah di Indonesia. Penelitian menggunakan pendekatan kualitatif dengan metode studi kepustakaan (library research). Data diperoleh dari berbagai sumber sekunder, meliputi buku, artikel jurnal ilmiah nasional dan internasional, fatwa Dewan Syariah Nasional–Majelis Ulama Indonesia (DSN-MUI), regulasi, serta laporan lembaga terkait. Analisis data dilakukan menggunakan teknik content analysis untuk mengidentifikasi, mengklasifikasikan, dan mensintesis berbagai konsep serta praktik implementasi akad pada lembaga keuangan syariah. Hasil penelitian menunjukkan bahwa akad merupakan fondasi utama yang membedakan sistem keuangan syariah dari sistem keuangan konvensional karena berlandaskan prinsip keadilan, transparansi, kemitraan, serta larangan terhadap riba, gharar, dan maysir. Berbagai akad, seperti murabahah, mudharabah, musyarakah, ijarah, salam, istishna', wadiah, rahn, dan wakalah, telah diimplementasikan dalam produk penghimpunan dana, pembiayaan, investasi, dan jasa keuangan syariah. Meskipun demikian, implementasi akad masih menghadapi beberapa tantangan, antara lain rendahnya literasi keuangan syariah, dominasi penggunaan akad tertentu, keterbatasan inovasi produk, serta perlunya penguatan standardisasi dan kepatuhan syariah (sharia compliance). Oleh karena itu, diperlukan peningkatan literasi masyarakat, harmonisasi regulasi, penguatan pengawasan syariah, serta pengembangan produk keuangan yang lebih inovatif agar industri keuangan syariah di Indonesia semakin kompetitif, inklusif, dan berkelanjutan.
Analysis of Risk Factors for Parity and age on the Incidence of Spontaneous Abortion at the Mother and Child Hospital in Makassar Andi Sri Mutmainna; Rosdianah Rahim; Andi Irhamnia Sakinah; Sari Ifdiana Jalal; Mukhtar Lutfi
Media Publikasi Promosi Kesehatan Indonesia (MPPKI) Vol. 7 No. 9 (2024)
Publisher : Fakultas Kesehatan Masyarakat, Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/mppki.v7i9.5857

Abstract

Introduction: The worldwide incidence of abortion is about 35 per 100 women aged 15-44 years. Abortion is one of the causes of high maternal mortality in Indonesia from all pregnancies. Spontaneous abortion is the threat or expulsion of conception before the fetus can live outside the womb. Objective : Assess and analyze the relationship between parity and maternal age with the incidence of spontaneous abortion at Ananda Makassar Mother and Child Hospital during 2021-2022. Research Methods: This type of research is quantitative using an observational analytic research design through a case control study approach. The samples used in this study amounted to 102 case samples and 102 control samples, with a purposive sampling method. Data analysis was performed using univariate and bivariate techniques using the chi-square test. Results : The results showed that there was no relationship between parity and the incidence of spontaneous abortion with a p value of 0.123 and an OR value of 1,607 and there was no relationship between age and the incidence of spontaneous abortion with a p value of 0.344 and an OR value of 1,499. Conclusion : Parity and age do not have a statistically significant relationship with the incidence of spontaneous abortion at Ananda Makassar Mother and Child Hospital in 2021-2022.
Teori Ekonomi Islam: Konsep, Prinsip, dan Tantangan Implementasi Muhammad Ghalib; Mukhtar Lutfi; Abdul Wahab; Rachma Febrianti
Maro: Jurnal Ekonomi Syariah dan Bisnis Vol. 9 No. 1 (2026)
Publisher : Prodi Ekonomi Syariah Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/maro.v9i1.17138

Abstract

Teori ekonomi Islam hadir sebagai alternatif terhadap sistem ekonomi konvensional yang dinilai belum mampu mewujudkan keadilan distributif dan kesejahteraan yang berkelanjutan. Artikel ini bertujuan untuk mengkaji konsep dasar teori ekonomi Islam, prinsip-prinsip fundamental yang melandasinya, serta tantangan implementasinya dalam konteks perekonomian modern. Metode yang digunakan adalah studi kepustakaan (library research) dengan pendekatan deskriptif-analitis terhadap literatur klasik dan kontemporer di bidang ekonomi Islam. Hasil kajian menunjukkan bahwa teori ekonomi Islam dibangun atas paradigma tauhid dengan tujuan utama mencapai falah (kesejahteraan dunia dan akhirat), melalui prinsip keadilan, keseimbangan, kemaslahatan, dan tanggung jawab sosial. Meskipun memiliki potensi besar sebagai sistem ekonomi alternatif, implementasi teori ekonomi Islam masih menghadapi berbagai tantangan, seperti keterbatasan sumber daya manusia, regulasi yang belum optimal, serta dominasi sistem ekonomi konvensional. Oleh karena itu, diperlukan penguatan institusional, kebijakan publik yang mendukung, dan pengembangan literasi ekonomi Islam secara berkelanjutan.
IMPLEMENTATION OF PROFESSIONAL ZAKAT FOR STATE CIVIL SERVANTS FROM THE PERSPECTIVE OF MAQASID AL-SHARIA: (Case Study of BAZNAS in Sinjai Regency) Andi Muh. Taqiyuddin BN; Mukhtar Lutfi; Muammar Muh. Bakry; Rahmawati Muin
POLICY, LAW, NOTARY AND REGULATORY ISSUES Vol. 2 No. 4 (2023): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/polri.v2i4.894

Abstract

The primary focus of this qualitative research is to examine the implementation of professional zakat for Civil Servants (ASN) in Sinjai Regency from the perspective of Maqāṣid Al-Syarī’ah, with BAZNAS as a case study. The research breaks down this central inquiry into specific sub-problems, aiming to analyze the alignment of Maqāṣid Al-Syarī’ah principles with the execution of professional zakat for ASN in Sinjai Regency. Data for the study is primarily sourced from key individuals, including the Chairperson and Vice Chairpersons of BAZNAS in Sinjai Regency, zakat payers, the Head of Zakat and Waqf Implementation at the Ministry of Religious Affairs in Sinjai Regency, the Head of the Regional Finance and Asset Agency, and the Head of the Regional Personnel and Human Resource Development Agency in Sinjai Regency. Data is collected through observation, interviews, and documentation, and the analysis is structured into stages of data collection, reduction, presentation, and conclusion drawing. The research reveals that professional zakat management for ASN by BAZNAS in Sinjai Regency is conducted even without clear local regulations, in coordination with various government entities. The distribution and utilization of zakat adhere to five programs, yet its alignment with Maqāṣid Al-Syarī’ah is hindered by various obstacles in its application for civil servants in Sinjai Regency.
Building a Generation with Integrity: Internalizing Anti-Corruption Values Through the Islamic Religious Education Curriculum Arsyad, Muhammad; Lutfi, Mukhtar; Yahdi, Muh.
Lentera Pendidikan : Jurnal Ilmu Tarbiyah dan Keguruan Vol 29 No 1 (2026): JUNE
Publisher : Faculty of Tarbiyah and Teacher Training, Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lp.2026v29n1i8

Abstract

This study aims to uncover the internalization of anti-corruption educational values ​​in Islamic Religious Education subjects at SMAN 3 Pangkep. The type of research used is qualitative research. Data collection methods in this study were collected using three methods, namely through observation, interviews, documentation. Data analysis techniques used include data reduction, data presentation, and data verification. The results of this study indicate that the values ​​of Anti-Corruption Education in Islamic Religious Education subjects at SMAN 3 Pangkep are: the value of honesty and the value of discipline. The instillation of Anti-Corruption Educational values ​​is carried out by emphasizing these values ​​when explaining, providing insight related to anti-corruption materials to students in between learning materials as an introduction to the hidden curriculum. The implications of this study indicate that the implementation of Islamic Religious Education at SMAN 3 Pangkep is effective in instilling the values ​​of honesty, discipline, and anti-corruption behavior. This success is supported by the active role of teachers as role models, varied and interactive learning methods, the support of a conducive school environment, and family involvement. Abstrak: Penelitian ini bertujuan untuk mengungkap internalisasi nilai-nilai pendidikan anti korupsi dalam mata pelajaran Pendidikan Agama Islam di SMAN 3 Pangkep. Jenis penelitian yang digunakan ialah penelitian kualitatif. Metode pengumpulan data dalam penelitian ini dikumpulkan dengan menggunakan tiga metode, yaitu melalui Observasi, Wawancara, Dokumentasi. Teknik analisis data yang dipakai meliputi reduksi data, penyajian data dan verifikasi data. Hasil penelitian ini menunjukkan bahwa Nilai-nilai Pendidikan Anti Korupsi dalam mata pelajaran Pendidikan Agama Islam di SMAN 3 Pangkep yaitu: nilai kejujuran dan nilai kedisiplinan. Penanaman nilai-nilai Pendidikan Anti Korupsi dilakukan dengan menekankan nilai-nilai tersebut ketika menjelaskan, memberikan wawansan terkait materi-materi anti korupsi kepada peserta didik di sela-sela materi pembelajaran sebagai pengantar yang bersifat hidden curikulum (kurikulum tersembunyi). Implikasi dari penelitian ini menunjukkan bahwa penerapan Pendidikan Agama Islam di SMAN 3 Pangkep efektif menanamkan nilai-nilai kejujuran, kedisiplinan, dan perilaku anti korupsi. Keberhasilan ini ditunjang oleh peran aktif guru sebagai teladan, metode pembelajaran yang variatif dan interaktif, dukungan lingkungan sekolah yang kondusif, serta keterlibatan keluarga.
Evolusi Kebijakan Ekonomi Publik Masa Rasulullah dan Khulafaurrasyidin: Sintesis Antara Prinsip Tsawabit dan Mutaghayyirat Musfirah HR; Nasrulah Bin Sapa; Mukhtar Lutfi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.12165

Abstract

Penelitian ini bertujuan menganalisis evolusi kebijakan ekonomi publik pada masa Rasulullah SAW dan Khulafaurrasyidin melalui sintesis prinsip tsawabit dan mutaghayyirat. Penelitian menggunakan pendekatan kualitatif dengan desain studi kepustakaan yang memadukan sumber sejarah Islam klasik dan literatur ilmiah kontemporer. Data dikumpulkan melalui dokumentasi, kemudian dianalisis menggunakan analisis isi kualitatif dan pendekatan historis-komparatif untuk mengidentifikasi kontinuitas nilai, perubahan instrumen, serta transformasi kelembagaan ekonomi publik. Hasil penelitian menunjukkan bahwa pada masa Rasulullah SAW fondasi kebijakan dibangun melalui pasar Madinah yang adil, pengawasan perdagangan, pelarangan riba dan praktik manipulatif, penghimpunan zakat, jizyah, kharaj, fai, dan khums, serta pengelolaan Baitul Mal yang berorientasi pada distribusi kesejahteraan. Abu Bakar Ash-Shiddiq menegakkan disiplin fiskal dan kepatuhan zakat untuk memulihkan stabilitas negara. Umar bin Khattab mengembangkan Baitul Mal permanen, sistem Diwan, kebijakan agraria, dana cadangan, dan administrasi kesejahteraan. Utsman bin Affan memperluas perdagangan, pengelolaan aset, dan kapasitas penerimaan negara, sedangkan Ali bin Abi Thalib menekankan pemerataan, akuntabilitas, dan penolakan terhadap privilese fiskal. Perubahan tersebut memperlihatkan bahwa prinsip keadilan, amanah, kemaslahatan, perlindungan hak, dan larangan distorsi ekonomi tetap dipertahankan sebagai tsawabit, sedangkan bentuk kelembagaan dan instrumen kebijakan berkembang sebagai mutaghayyirat. Sintesis ini relevan bagi perumusan kebijakan fiskal, tata kelola dana sosial Islam, dan pembangunan publik yang adaptif, transparan, inklusif, serta berkelanjutan.
Co-Authors A. Adi Putra A. Adriana Amal Abd. Hafid Abd. Wahab Abd. Wahab Abd. Wahab Abdul Khaliq Abdul Wahab Abdul Wahab Abdul Wahid Haddade Abdullah AF Abdullah, Wahyuddin Achmad Musyahid Idrus ADRIANI ADRIANI Afna Eka Widyastuti Agus Syam Ahmad Muhajir, Ahmad Ahsun Inayati Aisyah Aisyah Akram Ista Akramunnas Ambo Asse Amiruddin Amiruddin Amiruddin Amiruddin K Amiruddin K Amiruddin.K Andhini Putri Novianti Andi Abdul Gaffar Andi Irhamnia Sakinah Andi Muh. Taqiyuddin BN Andi Niken Ayu N.F Andi Sompa Andi Sri Mutmainna Andi Tihardimanto Kaharuddin Andi Wawan Mulyawan Andika Akbar Anisa Utami Novianty Anisa Utami Novianty Anugrah Anugrah Ar Rozi, Habib Aziz Arlina Wiyata Gama Arsyadi, Baso Arya Nirwansyah Dwi Putra Askar Fatahuddin Asmira, Sri Asni Asni Asri Jaya Asriadi Arifin Adi Azizah Nurdin, Azizah Azmi Yusriyah Naurah Azwar Azwar Basri, Muh. Arfah BN, Andi Muh. Taqiyuddin Darmawati Darmawati Dedi Susanto Desy Arum Sunarta Devy Wulandari Dian Sari Djafar Djafar Eka Febrianti Ervina Hijrah Nirwana Fatahuddin, Askar Fauziah Sulaiman Ferianti Ririn Fitri Ramdani Fitriah Ningsih G. Gunawan Ghalib, Muhammad Gunawan Gunawan HAERIANTI HERIANTI Halik, Abdul Chadjib Hamdana Hamdana Hamzah Hasan Hamzah Tacong Harni hasim, cani Hasisa Haruna Hasma Hasmah Herman, Muhammad Akbar Husni Nasir Iffah Auliaurahman Hw Ilham , Muhammad Ilham Ilham Ilnawati Ismail Hasang Ismail Ismail Iva Ashari Ananda Iva Ashari Ananda Jayawarsa, A.A. Ketut K, Amiruddin Khaliza Lutfia Khalizah Lutfia Latifah Lanonci Lince Bulutoding Lohalo, Georges Olemanu Lubnaa Sulistiyani Kartiko M, Misbahuddin M. Fadel, M. Fadel Mallongi, Syahrir Maryam Nurdin, Maryam Mau Lulo, Lourenco de Deus Muammar Bakry Muh. Samsunar Muhammad Affandi AR Muhammad Afief Mubayyin Muhammad Arsyad Muhammad Fadel Muhammad Ghalib Muhammad Ghalib Muhammad Imam Dhiya’ul Haq Muhammad Mutawalli Muhammad Nasri Katman Muhammad Rafli Muhammad Rustam Saputra Muhammad Saleh Ridwan Muhammad Saleh Tajuddin Muhammad Wahyuddin Abdullah Mukhlis Latif Mulkiyah Zul Fadhilah Musfirah HR Muslimah Muslimah Muslimin Kara Mutawalli, Muhammad Nadya Haruna Nasir Hamzah Nasrulah Bin Sapa Nasrulla Bin Sapa Nasrullah Bin Sapa Nelia Syafriawati Nur Hidayah Nurafifah Nuraulia Aco Dahrul Nurfakhruddin Al Mubarak Nurhasnaini. H Nurhidayat Nurhidayat Nurjannah Nurjannah NURLAELA NURLAELA Nurlina Nurlina Nurlina Nurlina Nurul Fitrah Ilham Nurul Pratiwi Nurum, Munawir Nurvadillah Nurvadillah Nurwijayanti Purnamaniswaty, Purnamaniswaty Putri Ayu Ramadhani Rachma Febrianti Rachma Febriyanti Rachma Febriyanti Rahadi Arie Hartoko Rahmawati Muin Ramlah Ramlah Rayyahun, Annisa Reni Reni Reskiani, Anugrah Ri Esso*, Andi Sawe Ridwanto Rini Fitriani Risnawati Risnawati Rizky Amaliyah Ramdhani Ilham Rosdianah Rahim Rusdi Raprayogha Saharuddin Sahdiah Desriana Karim Sahrul Gunawan Saiful Muchlis Sakinah Azzahra Saleh Al Hadad Sapsuha, Mubasysyyratul Ummah Sari Ifdiana Jalal Sarmadani Sarmadani selmiana salam selmi Shahrin, Attori Alfi Siradjuddin Sirajuddin Sitti Fatimah Sri Artati Salju Sri Mulyati Sri Muntu, Andi Tenri Sri Syamsiar, Indriyani Sudarmi Sudarmi Sufiana Fahmi Sufiani Zahra Sugianto Sukmana, Ahyana Syahila Sulfiani Sulfiani Sumar’in Sumar’in Supriadi Syahidah Rahmah Syahruddin Kadir Syamsiah Rauf Syarif, Muhammad Isra Syarifa Khaerunnisa Syatar, Abd Tacong, Hamzah Taqiyuddin BN, Andi Muh. Tihardimanto, A. Titin Hardianti Titin Hardianti Trisno Wardy Putra Ummu Alfatimah Vera Ayu Oktoviasari Vera Ayu Oktoviasari Virgiawan, A. M. Luthfi virgiawan, luthfi Wahyuddin Abdullah Yahdi, Muh. Yusnita