<![CDATA[The purpose of this study is to reconstruct the philosophical foundations of Islamic economics through an integrative review of ontology, epistemology, and axiology. The method employed is qualitative with a library research approach and philosophical analysis, including conceptual analysis, critical analysis, and integrative synthesis. The results show that the ontology of Islamic economics rests on tawhid and khalifah as holistic-transcendental foundational realities; its epistemology is integrative, positioning revelation as the primary source that guides reason and empirical experience; and its axiology centers on falah as the ultimate goal and ethical principle encompassing teleological, ethical, and transformative dimensions. The integrative synthesis of these three dimensions yields four key principles: unity (tawhid), hierarchy of revelation, teleology of falah, and social transformation. In conclusion, the philosophical foundations of Islamic economics are holistic, independent, and cannot be reduced to a conventional framework with added Islamic values. This reconstruction offers a framework that is theoretically coherent and practically applicable for realizing socio-economic justice and true well-being. Further research is recommended to empirically test this framework in Islamic financial institutions, fiscal policy, and Muslim community economic practices, as well as to strengthen the study of philosophical foundations in Islamic economics education curricula.]]>
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