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All Journal MIQOT: Jurnal Ilmu-ilmu Keislaman JURISDICTIE Jurnal Hukum dan Syariah Jurnal Ekonomi Islam Martabe : Jurnal Pengabdian Kepada Masyarakat Islamika : Jurnal Ilmu-Ilmu Keislaman ILTIZAM Journal of Sharia Economic Research JURIS (Jurnal Ilmiah Syariah) Syarikat : Jurnal Rumpun Ekonomi Syariah Jurnal Ekonomi dan Bisnis Dharma Andalas Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Taqnin: Jurnal Syariah dan Hukum Economics and Digital Business Review El-kahfi : Journal of Islamic economics El-Hekam : Jurnal Studi Keislaman Jurnal Bina Bangsa Ekonomika Hamalatul Qur'an : Jurnal Ilmu Ilmu Al-Qur'an Al-Ihda' : Jurnal Pendidikan dan Pemikiran TAMWIL: Jurnal Ekonomi Islam Al-Qisthu: Jurnal Kajian Ilmu-Ilmu Hukum Bayani JURIS (Jurnal Ilmiah Syariah) Jurnal Integrasi Ilmu Syariah (Jisrah) Legal Protection for the Partnership Agreement Parties Media Bina Ilmiah Jurnal Perbankan Syariah Darussalam (JPSDa) Journal of Artificial Intelligence and Digital Business Jurnal Ekonomi Islam Indo-Fintech Intellectuals: Journal of Economics and Business Fastabiq: Jurnal Studi Islam International Journal of Multidisciplinary Research of Higher Education (IJMURHICA) Jurnal Ilmiah Falsafah Rangkiang: Journal of Islamic Economics and Business Al-bank: Journal of Islamic Banking and Finance Ecopreneur : Jurnal Ekonomi dan Bisnis Islam
Syukri Iska, Syukri
Faculty Of Sharia, State Islamic University Of Mahmud Yunus Batusangkar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : Economics and Digital Business Review

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Maqasid Syariah sebagai Kritik Filosofis terhadap Dominasi Murabahah dalam Perbankan Syariah Modern: Sebuah Systematic Literature Review Afril, Afril; Iska, Syukri; Lutfi, Ahmad
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

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This study aims to philosophically analyze the dominance of the murabahah financing contract in modern Islamic banking through the perspective of Maqāṣid al-Sharī‘ah using a Systematic Literature Review (SLR) approach. A total of 15 scientific articles were selected after a rigorous screening process based on thematic relevance, methodological feasibility, and full-text availability. The results indicate that the dominance of murabahah in the financing portfolio of Islamic banks is primarily driven by profitability orientation and risk-management efficiency rather than ethical and socio-economic objectives of Islamic economics. Empirical findings reveal that murabahah significantly contributes to profit generation and financial stability in Islamic banks; however, its operational practice often deviates from the substantive nature of a genuine sale contract and drifts away from the principles of justice and public welfare. Based on a maqasid analysis, current murabahah practices have not fully reflected the higher objectives of Islamic law, particularly in relation to the protection of property (ḥifẓ al-māl), justice (‘adālah), and social balance. Therefore, this research highlights the urgency of murabahah reform through a maqasid-compliance approach as the foundation for reconstructing the paradigm of Islamic economics—toward a financial system that is not only formally sharia-compliant, but also substantively aligned with social benefit and ethical well-being.
Keadilan Distribusi sebagai Capability to Do Good: Integrasi Pendekatan Amartya Sen dengan Konsep Maqāṣid al-Syarī‘ah Saputra, Jimmi; Iska, Syukri; Lutfi, Ahmad
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

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This article aims to formulate a new axiological framework of distributive justice within Islamic Economic Philosophy as a response to the inadequacy of resource-based justice theories. Using a comparative–integrative analytical method grounded in an in-depth literature study of 20 primary sources, this research juxtaposes Amartya Sen’s Capability Approach with the Maqāṣid al-Sharī‘ah paradigm. The analysis reveals that Sen’s concept of capability requires an explicit moral direction, which is fully provided by Maqāṣid through the principle of Falāh, since justice in Islam is inherently tied to ethical and social responsibility. This synthesis results in a conceptual novelty: Distributive Justice as Capability to Do Good (CTDG). CTDG asserts that distribution must generate capabilities that are directed toward doing good (iḥsān) and contributing to society. The concept is practically validated through the instrument of Productive Zakat, where the highest measure of success is the transformation of mustahik into muzakki. This status change demonstrates that the purpose of distribution transcends individual freedom and reaches an ethical-social function that requires empowered individuals to become agents of goodness. CTDG offers a new evaluation standard for Islamic philanthropic institutions, shifting the focus from merely achieving material welfare to developing moral-social capability.
Co-Authors Abdul Hamid Abdurrahman Abdurrahman Afril, Afril AFRIZON AFRIZON, AFRIZON Ahdi Ramadhan, Gilang AHMAD LUTFI Ahmad Lutfi Akbar, Sasra Dafit Antoni Antoni Arianti, Faridah Asrida Asrida, Asrida Chita Indah Sari Chitra Indah Sari David David Dayat Dayat, Dayat Defriza, Rita Deswan, Roki Ade Edy Saputra Effendi, Amri Eficandra Eficandra Elfiana Elimartati Elimartati Elsy Renie Elsy Renie Eri Susanto Evi Hendri Susanto Farida Arianti Febri Yolanda, Dwi Fikri, Miftahul Firdaus Firdaus Fitri Bahreni Fitri Yani Fitri Yenti Fitri, Meli Diana Fitriani Fitriani Hamdani Hamdani Hidayati, Azifah Himyar Pasrizal Husein 'Azeemi Abdullah Thaidi Husnani Husnani Ifelda Nengsih Ifelda Nengsih Indah Sari, Chita Indah Sari, chitra Indah Tri Rahayu Indra Indra Indra Jaya Jamaluddin Jamaluddin Jureid, Jureid kasmidin, kasmidin Khairulis Shobirin Mahmudi, Rosyid Mak'ruf, Jamalludin Marlin, Khairul Marlion, Fandi Ahmad Masdar, Rita Melia, Yeni Miftahul Jannah Mirawati Mirawati Mirawati Mirawati Mohammad Ridwan Muhammad Danil, Muhammad Muslim, Nurul Nasfi, Nasfi Nofialdi, Nofialdi Nofrivul Nofrivul Nofrivul, Nofrivul Nofrivul, Nofrivul Parizal, Himyar Pratama Harista, Redo Putri, Siska PUTRIANA, VIMA TISTA Rahmadona, Rahmadona Rizal, Deri Sakdiah Nasution Saputra, Ega Saputra, Jimmi Septika Rudiamon Shobirin, Khairulis Sri Yunarti Subuhi, Ilham Mul Susanti Krismon Sy, Miftahul Zikri Ummi Annis binti Yusof Vima Tista Putriana Witri, Witri Yeni Melia Yogi Saputra, Yogi Yuldelasharmi, Yuldelasharmi Yulfian, Yulfian YULIANA, FITRIA Zakiati Salma Zeki, Ibnu Zikra Rahmi Zulkifli Zulkifli