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Kebijakan Fiskal dalam Perspektif Islam: Rekonstruksi Konseptual, Instrumen Syariah, dan Relevansinya terhadap Ekonomi Kontemporer dan Industri Halal: Fiscal Policy in Islamic Perspective: Conceptual Reconstruction, Sharia Instruments, and Their Relevance to Contemporary Economy and Halal Industry Azwar Azwar; Andi Wawan Mulyawan; Amiruddin K.
TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah Vol. 3 No. 1 (2026): TIJARAH: Jurnal Ekonomi, Manajemen, dan Bisnis Syariah
Publisher : Litera Academica Publishing

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Fiscal policy constitutes a strategic instrument in national economic management that functions not only to maintain stability and promote economic growth, but also to realize social justice and public welfare. From an Islamic perspective, fiscal policy is grounded in the normative foundations of Sharīʿah and oriented toward the attainment of maqāṣid al-sharīʿah, particularly distributive justice and the promotion of public interest (maṣlaḥah ʿāmmah). This study aims to elucidate the fundamental concept of fiscal policy in Islam from both theoretical and historical perspectives; to analyze the principal Islamic fiscal instruments and their respective functions; to examine the strategic role of the Bayt al-Māl as the state’s fiscal institution; and to assess the relevance of Islamic fiscal policy in the context of the contemporary economy, including the strengthening of the Islamic economic sector and the halal industry. The research employs a qualitative–descriptive approach based on a library study, utilizing content analysis of classical and contemporary literature, regulatory documents, and relevant academic studies. The findings indicate that Islamic fiscal policy is built upon a strong and holistic normative foundation, with instruments such as zakāt, kharāj, jizyah, ʿushr, ghanīmah, fayʾ, and waqf functioning not only as sources of state revenue but also as mechanisms for redistribution and social protection. The Bayt al-Māl plays a central role as a public financial management institution and holds significant potential for revitalization within modern economic systems through transparent and integrated governance. This study affirms that Islamic fiscal policy remains relevant and strategic in addressing contemporary economic challenges, including social inequality and the development of the halal industry, thereby offering both a conceptual and practical alternative for the formulation of equitable and sustainable fiscal policies.

Revolutionising Islamic Finance with Artificial Intelligence: A Bibliometric and Strategic Analysis Azwar Azwar; Abur Hamdi Usman; Bayu Taufiq Possumah; Azwar Azwar; Abur Hamdi Usman; Bayu Taufiq Possumah
Journal of Central Banking Law and Institutions Vol. 5 No. 2 (2026)
Publisher : Bank Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21098/jcli.v5i2.329

This study examines the development of Artificial Intelligence (AI) research in Islamic finance and analyses its regulatory and institutional implications for central banks and financial supervisory authorities. Specifically, the study maps scholarly trends on AI-enabled Islamic finance and assesses regulatory strengths, weaknesses, opportunities, and threats faced by public financial authorities in governing AI adoption. Using bibliometric analysis of Scopus-indexed publications from 2017 to 2024, the study identifies research trends, key contributors, institutional affiliations, and thematic evolution in this field. The findings show a steady increase in scholarly output, with 47 publications over the past decade, led by authors including Shahnawaz Khan and Mohammad Irfan, and significant contributions from institutions in Malaysia and Bahrain. Topic mapping reveals that AI adoption in Islamic finance is increasingly associated with innovation, blockchain integration, and sustainable development, raising significant regulatory concerns. To support this objective, a SWOT analysis is employed and reframed as a regulatory and institutional assessment that evaluates how central bank innovation mandates and supervisory instruments constitute strengths and opportunities, while legal uncertainty, algorithmic bias, data protection, and supervisory capacity represent key weaknesses and threats. The study concludes that although AI holds substantial potential to enhance efficiency and governance in Islamic finance, its effective deployment depends on coherent regulatory frameworks, strengthened coordination between central banks and Sharia authorities, and sustained capacity-building to manage emerging legal and institutional risks.

Rekonstruksi Etika Pendidikan Islam di Era Artificial Intelligence: Analisis Kualitatif terhadap Transformasi Peran Guru, Nilai, dan Pembelajaran Digital: Reconstructing the Ethics of Islamic Education in the Era of Artificial Intelligence: A Qualitative Study on the Transformation of Teachers’ Roles, Values, and Digital Learning Azwar Azwar
TARBIYAH: Jurnal Pendidikan dan Pembelajaran Vol. 3 No. 1 (2026): TARBIYAH: Jurnal Pendidikan dan Pembelajaran
Publisher : Litera Academica Publishing

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The rapid advancement of Artificial Intelligence (AI) has driven significant transformations in global education systems, including Islamic education. However, these developments also raise ethical and pedagogical challenges that may affect the fundamental essence of Islamic education, including algorithmic bias, data privacy concerns, the dehumanization of educational processes, and the erosion of moral and spiritual values. This study aims to examine the opportunities and challenges associated with AI integration in Islamic education, identify its ethical and pedagogical implications, and formulate a conceptual framework for AI integration that aligns with the core values of Islamic education. The study employs a qualitative approach using library research within an interpretive-critical paradigm. The findings reveal that AI has considerable potential to enhance learning effectiveness and facilitate the transformation of Islamic education toward more adaptive educational systems. Nevertheless, effective AI integration requires the reconstruction of Islamic education through the reinforcement of adab (ethical conduct), the application of the maqāṣid al-sharī‘ah approach, the development of Islamic digital literacy, and the implementation of human-centered AI to ensure that technology remains oriented toward character formation and public welfare (maslahah). This study proposes a conceptual model for integrating AI into Islamic education by positioning Islamic values as the foundational basis for educational technology development. The findings further emphasize that the successful integration of AI in Islamic education depends not merely on the level of technological adoption, but rather on the ability to harmonize digital innovation with the objectives of Islamic education in cultivating knowledgeable, morally grounded, and socially responsible individuals.

Peran Program Madrasah Haji Markaz Jam’iyyah Afaq al-Ma’rifah Arab Saudi dalam Meningkatkan Kualitas Ibadah Haji Jemaah Indonesia: The Role of the Madrasah Haji Program by Markaz Jam’iyyah Afaq Al-Ma’rifah, Saudi Arabia, in Enhancing the Quality of Hajj Performance Among Indonesian Pilgrims Irsyad Rafi; Khaerul Aqbar; Azwar Azwar; Muhammad Ridwan
WAHATUL MUJTAMA': Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2026): WAHATUL MUJTAMA': Jurnal Pengabdian Masyarakat
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/wahatul.v7i1.2954

The Hajj Madrasah Program organized by Markaz Jam’iyyah Afaq Al-Ma’rifah, Saudi Arabia, represents an empowerment and accompaniment initiative for Indonesian Hajj pilgrims through integrated scholarly, spiritual, and practical religious guidance. This Community Service Program (Pengabdian kepada Masyarakat, PkM) aims to enhance the quality of Indonesian pilgrims’ Hajj performance by ensuring closer adherence to Islamic legal prescriptions through comprehensive understanding and continuous guidance. The program adopts a participatory approach implemented through religious short lectures (kultum), distribution of Hajj ritual guidebooks, and educational pilgrimages guided by qualified dā‘īs. The results indicate: (1) a significant improvement in pilgrims’ understanding of Hajj rituals as a result of intensive accompaniment and the use of structured guidebooks; (2) strengthened spiritual awareness through tazkiyat al-nafs activities and educational pilgrimages; and (3) increased pilgrim self-reliance facilitated by personalized consultations. The program’s contribution lies in its holistic approach—integrating education, spiritual development, and practical simulation—which offers an innovative model for Hajj guidance. Furthermore, the program serves as a training platform for dā‘īs, effectively bridging theoretical Islamic scholarship with applied religious practice.

Unveiling the Knowledge Landscape of Islamic Finance for Poverty Alleviation: Evidence from Bibliometric Analysis Azwar Azwar; Abur Hamdi Usman
International Journal of Kita Kreatif Vol 3, No 2 (2026): International Journals Kita Kreatif Vol. 3 No.2 Mei 2026
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/ijkk.v3i2.1293

This study aims to comprehensively map the knowledge landscape of Islamic finance in relation to poverty alleviation using a descriptive-quantitative bibliometric approach. The analysis is based on secondary data from the Scopus database, covering publications from 2000 to 2025. The findings indicate a consistent and significant growth in publications, reflecting increasing scholarly attention and the rising relevance of Islamic finance as a strategic instrument for poverty reduction. The intellectual structure of the field is shaped by key contributors such as Bhuiyan, A.B. and Hassan, M.K., alongside highly cited studies focusing on Islamic microfinance and social finance models. Major publication outlets, including the International Journal of Ethics and Systems and the Journal of Islamic Accounting and Business Research, play a central role in disseminating research, while institutions from Malaysia—particularly the International Islamic University Malaysia—dominate the landscape. At the country level, Malaysia and Indonesia emerge as leading contributors, highlighting the prominence of Southeast Asia. Thematic analysis reveals a strong concentration on core topics such as poverty alleviation, development, Islamic microfinance, and zakat, indicating a shift toward more applied and evidence-based research. Overlay visualization shows a transition from early technical and operational studies to more recent work emphasizing sustainability, policy, and governance, especially within the framework of the Sustainable Development Goals (SDGs). However, density analysis suggests that emerging areas such as Islamic fintech, accessibility, and global institutional perspectives remain underexplored. The field is undergoing consolidation and gradual transformation. While its core structure is well established, gaps remain in integrating Islamic commercial and social finance and in advancing technology-driven research, offering significant opportunities for future studies.

Optimizing Community Participation in Household Waste Management through Educational and Applied Workshop Lilyana Susan; Azwar Azwar
Jurnal Pengabdian Bakti Akademisi Vol. 3 No. 2 (2026): Jurnal Pengabdian Bakti Akademisi
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jpba.v3i2.1263

Household waste management, particularly organic waste, has emerged as an increasingly urgent environmental issue, including in Makassar City. This activity aimed to enhance knowledge, awareness, and practical skills of community members, especially housewives, in processing organic waste into Eco-Enzyme as an environmentally friendly product. The program employed a participatory approach through interactive lectures, simulations, hands-on practice, and online mentoring via a WhatsApp group. The activity was implemented in the form of a workshop on 14 September 2025 in Makassar, involving approximately 20 participants. The results indicated an improvement in participants’ understanding of household waste management and their technical ability to independently produce Eco-Enzyme. In addition, initial behavioral changes were observed, including the adoption of waste segregation practices and a commitment to reducing the disposal of organic waste to landfills. This program contributes to the development of an applied and participatory community engagement model with the potential to be replicated in other regions to support sustainable waste management.

Konsep Produksi dalam Pemikiran Ibn Khaldūn: Analisis Teoretis dan Relevansinya bagi Ekonomi Islam Kontemporer: The Concept of Production in Ibn Khaldūn's Thought: Theoretical Analysis and Its Relevance for Contemporary Islamic Economics Azwar Azwar; Muslimin H. Kara; Askar Patahuddin
AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab Vol. 5 No. 1 (2026): AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/al-qiblah.v5i1.2794

This study aims to describe the concept of production in Ibn Khaldūn’s thought, analyze its philosophical, normative, and historical foundations, and evaluate its relevance to the development of contemporary Islamic economics, particularly the halal industry. The study employs a qualitative-descriptive approach based on library research, using content analysis of Ibn Khaldūn’s Muqaddimah and related literature to examine the concept of production within the context of the modern economy. The findings indicate that, in Ibn Khaldūn’s perspective, production is an integral part of civilization (‘umrān) and is not merely understood as a technical process, but also as a social activity involving human labor, division of labor, social solidarity (‘asabiyyah), and institutional strengthening. His concept of production is rooted in Sharīʿah values such as justice and maṣlaḥah, and is shaped by historical and political experiences that form a comprehensive view of the relationship between state stability, productive capacity, and societal welfare. Furthermore, the study highlights that Ibn Khaldūn’s thought remains highly relevant to contemporary Islamic economics. Its principles can serve as a foundation for strengthening the halal industry through improving human capital quality, institutional governance, halal certification, access to Islamic finance, and equitable fiscal policies. Therefore, Ibn Khaldūn’s concept of production offers a rich and applicable analytical framework for sustainable Islamic economic development. The implication is that this framework can be used as a conceptual basis for formulating policies and strategies for sustainable and socially oriented halal industry development.

Islamic Green Finance dalam Perspektif Pembangunan Daerah: Analisis Potensi Sektor Unggulan, Kesesuaian Maqāṣid al-Syarī‘ah, dan Kesiapan Ekosistem Lokal di Kota Makassar: Islamic Green Finance in the Perspective of Regional Development: An Analysis of Leading Sector Potentials, Alignment with Maqāṣid al-Sharī‘ah, and the Readiness of the Local Ecosystem in Makassar City Azwar Azwar; Khaerul Aqbar
AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab Vol. 5 No. 2 (2026): AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/al-qiblah.v5i2.2997

The growing urgency of sustainable development and the need to integrate economic, environmental, and Sharī‘ah values drive the development of Islamic Green Finance (IGF) at the regional level; however, integrative studies on leading sectors, maqāṣid al-sharī‘ah, and ecosystem readiness remain limited, particularly in the context of Makassar City. The study pursues three objectives: (1) identifying leading sectors suitable for IGF based on economic value, environmental sustainability, and compatibility with Islamic financial instruments; (2) assessing their alignment with maqāṣid al-sharī‘ah; and (3) evaluating the readiness of the local ecosystem while formulating an integrative, locally grounded strategic framework. A qualitative descriptive-exploratory approach was employed. The maqāṣid al-sharī‘ah assessment applied a normative framework, while ecosystem readiness was examined through thematic analysis of regulatory, institutional, capacity, and societal dimensions. The findings indicate that IGF holds strong potential as a sustainable development instrument in Makassar. Key sectors include renewable energy and waste management, sustainable agriculture and fisheries, halal tourism, and ecosystem rehabilitation. These sectors align with green economy principles and demonstrate compatibility with Islamic finance. Normatively, IGF supports the objectives of maqāṣid al-sharī‘ah, particularly in preserving life, wealth, the environment, and future generations. The local ecosystem shows a positive trajectory, supported by government commitment, emerging industry practices, institutional capacity, and growing public awareness. However, challenges remain in regulatory support, product innovation, institutional capacity, and financial literacy. The study proposes a four-pillar framework: regulatory strengthening, innovative financial instruments, capacity enhancement, and community engagement, implemented through multi-stakeholder collaboration to advance inclusive and sustainable regional development.

Pemungutan Pajak Negara dalam Perspektif Hukum Islam: Studi Komparasi Pendapat Imam Ibnu Ḥazm dan Imam al-Gazālī: State Tax Collection in Islamic Law Perspective: A Comparative Study of the Opinions of Imam Ibn Ḥazm and Imam al-Gazālī Muhammad Yusram; Sayyid Tashdiq; Firmansyah Firmansyah; Azwar Azwar
AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab Vol. 5 No. 4 (2026): AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/qiblah.v5i4.3410

This study aims to examine and understand the views of Imam Ibn Ḥazm and Imam al-Ghazālī regarding the legality of state taxation in Islam and their relevance to the fiscal policies of modern states. The study employs a library research method using a descriptive qualitative approach combined with a normative juridical perspective. The analysis is conducted by exploring the methodological and argumentative differences between the two scholars and relating their views to the fiscal needs of contemporary states in establishing an equitable taxation system. The findings reveal that, first, Imam Ibn Ḥazm rejects the imposition of taxes beyond zakat due to the absence of explicit textual evidence in Islamic law, whereas Imam al-Ghazālī permits the collection of additional taxes under exceptional circumstances for the sake of public welfare (maṣlaḥah), provided that such taxation is just, proportional, and temporary. Second, the perspectives of these two scholars are complementary in nature: Ibn Ḥazm’s approach serves as a normative safeguard against the potential abuse of fiscal authority, while al-Ghazālī’s approach is more adaptable and applicable to addressing the fiscal demands of modern states. The integration of these perspectives may provide both a normative and ethical foundation for developing an Islamic taxation system that is legitimate, equitable, and contextually relevant. The implication of this study is that the maṣlaḥah-based approach can enrich the methodology of Islamic legal reasoning (istinbāṭ al-aḥkām) in addressing contemporary taxation issues. These findings underscore the importance of formulating fiscal policies that are fair, context-sensitive, and firmly grounded in the principles of Islamic law.

Advancing Zakat Performance through a Triple Helix Framework: An ANP-Based Prioritization of Solutions from South Sulawesi-Indonesia Azwar Azwar; Abur Hamdi Usman; Hassan Shakeel Shah; Mutsalim Khareng; Lilly Suzana Shamsu
NUKHBATUL 'ULUM: Jurnal Bidang Kajian Islam Vol. 12 No. 1 (2026): NUKHBATUL 'ULUM: Jurnal Bidang Kajian Islam
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) Sekolah Tinggi Ilmu Islam dan Bahasa Arab (STIBA) Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36701/nukhbah.v12i1.2998

As an essential component of Islamic social finance, zakat possesses considerable potential to reduce poverty and promote inclusive socio-economic development. However, the performance of zakat management remains suboptimal in many regions due to persistent governance challenges involving multiple stakeholders. This study aims to identify and prioritize strategic solutions for improving zakat performance in South Sulawesi, Indonesia, using the Analytic Network Process (ANP) within a Triple Helix governance framework. An exploratory sequential mixed-methods design was employed, in which qualitative findings were used to identify and validate governance determinants before being incorporated into the ANP model for priority analysis. The findings indicate that government-based solutions constitute the highest strategic priority, particularly strengthening regulatory certainty and policy support. Institutional reforms, including improvements in transparency, accountability, governance, and service quality, rank second, while community-based initiatives focusing on zakat literacy and public engagement serve as complementary priorities for sustainable zakat development. These results demonstrate that improving zakat performance requires coordinated and synergistic collaboration among government, zakat institutions, and society rather than isolated interventions by individual stakeholders. Methodologically, this study contributes by integrating the Triple Helix governance framework with the ANP approach to generate evidence-based strategic priorities for zakat governance. The proposed framework provides practical guidance for policymakers and zakat management organizations in designing integrated governance strategies to maximize the socio-economic impact of zakat.

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