<![CDATA[This study analyzes the concept of maslahah in relation to abortion practices under Islamic law using a Law and Economics approach and examines its relevance to the National Health Insurance (Jaminan Kesehatan Nasional/JKN) policy and the fiscal burden borne by the state. Abortion is not merely a matter of morality and religious law but also has economic implications for healthcare financing, maternal and child protection, and the efficiency of public resource allocation. This study employs a normative legal research method using conceptual, statutory, and comparative approaches. Data were obtained through library research encompassing fiqh literature, maqasid al-shari'ah, Law and Economics theory, and regulations governing reproductive health and JKN administration in Indonesia. The findings indicate that the concept of maslahah in Islamic law places the protection of life (hifz al-nafs) as a primary objective. Accordingly, abortion is generally prohibited, except under emergency conditions that meet the requirements of shari'ah, such as when it is necessary to save the mother's life or address specific medical indications. From a Law and Economics perspective, policies that provide access to safe and legally permitted reproductive health services under legally justified conditions can minimize social costs, reduce complications arising from unsafe abortion, and improve the efficiency of JKN financing. Conversely, restrictions that are not accompanied by adequate access to healthcare services may increase the financial burden on the state due to the high costs of treating medical complications and their long-term social consequences. Therefore, integrating the principle of maslahah with legal-economic analysis can provide a basis for formulating health policies that are not only consistent with shari'ah values but also support the fiscal sustainability of JKN and the protection of the public interest.]]>
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