Jurnal Manajemen, Ekonomi dan Akuntansi
Vol. 4 No. 1 (2026): Juli

IMPLEMENTASI MAQASHID SYARIAH DALAM ETIKA BISNIS: EVALUASI EMPIRIS PADA LINGKUNGAN BISNIS MODERN

Muhammad Al-Mustafa (STIS Ummul Ayman Pidie Jaya)
Azharsyah Ibrahim (UIN Ar-Raniry Banda Aceh)



Article Info

Publish Date
07 Jul 2026

Abstract

The dynamics of conventional business often lead to distribution crises and moral degradation due to the separation of ethics and market mechanisms. This study aims to explore the concepts of business ethics and distributive justice in Islamic economics, and to formulate an operational framework based on Maqasid Shariah as a solution to economic inequality. The study uses a qualitative approach that integrates philosophical epistemological analysis, a comparative study of Western thought (such as John Rawls, Robert Nozick, and Amartya Sen), and an empirical evaluation of modern business practices. The results of the study show that Islamic economics offers a middle ground that acknowledges private property rights, but limits them with distributive moral obligations through instruments such as zakat and the prohibition of riba. However, the empirical evaluation revealed significant challenges in the form of the hegemony of the capitalist system and the 'syariahisation' of products, which often only becomes a legal formality without eliminating its exploitative nature. Both theoretically and practically, the study recommends the need for a fundamental paradigm shift in business entities towards true ethical-philosophical compliance to achieve genuine social welfare.

Copyrights © 2026






Journal Info

Abbrev

jumea

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Manajemen, Ekonomi dan Akutansi (JUMEA) fokus pada riset tentang Manajemen, Akuntansi dan Ekonomi. Pendekatan metode penelitian yang dilakukan yaitu: Kuantitatif, Kualitatif, dan Kuantitatif-Kualitatif. Bidang kajian Jurnal Manajemen, Ekonomi dan Akutansi (JUMEA) , yaitu: Accounting and ...