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All Journal Jurnal Perbankan Syariah Darussalam (JPSDa)
Ummi Kaltsum Karunianing
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Economics, Econometrics & Finance

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Pengembangan Ekonomi Dan Lembaga Keuangan Melalui Pendekatan Filsafat Ekonomi Islam Ahmad Ali Kamal; Habibullah, Shalahudin; Ummi Kaltsum Karunianing; Desta Marta Nita; Madnasir
JPSDa: Jurnal Perbankan Syariah Darussalam Vol. 6 No. 1 (2026): Januari 2026
Publisher : Institut Agama Islam Darussalam Blokagung Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/jpsda.v6i1.4732

Abstract

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.
Co-Authors Ahmad Ali Kamal Desta Marta Nita habibullah, shalahudin Madnasir