This study aims to normatively analyze the role of the state in economic development and the formation of justice during Indonesia's Reform Era (1998–2024) using Ibn Khaldun's economic framework from Al-Muqaddimah. Employing a qualitative approach with the library research method, this study examines primary sources from Ibn Khaldun's works and secondary sources comprising academic literature on post-1998 Indonesian economic policies. The findings indicate that Ibn Khaldun's thought on the state as a facilitator of development, fiscal justice, and equitable wealth distribution holds significant relevance in evaluating the dynamics of Reform Era economic policies. Several points of convergence exist between Reform Era policies and Ibn Khaldun's principles, particularly in fiscal decentralization, tax reform, and social welfare programs. However, persistent wealth distribution inequality, unequal tax burdens, excessive state dominance in certain economic sectors, and the chronic problem of corruption still require serious attention and adjustment to align with Ibn Khaldun's concept of umran and justice. This study concludes that Ibn Khaldun's normative principles can serve as a relevant reference framework for designing more just and sustainable economic policies in Indonesia going forward.
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