<![CDATA[This study aims to analyze the Islamic economic values contained in Surah Al-Ma’un and their relevance to strengthening Islamic economic literacy in contemporary society. Using a literature study method, this research examines classical and modern tafsir works, Islamic economics references, and previous scholarly studies related to the theme. The findings reveal that Surah Al-Ma’un emphasizes key values such as distributive justice, social compassion, and moral responsibility in managing wealth. Through the interpretations of various mufassir, the surah affirms that true faith must be reflected in social and economic actions that prioritize the needs of vulnerable groups, particularly orphans and the poor. Previous studies also support that the values of Al-Ma’un can be practically applied in community empowerment, Islamic philanthropy, and poverty alleviation programs. These findings highlight that the values of Surah Al-Ma’un are highly relevant for strengthening Islamic economic literacy that integrates technical understanding with ethical and social considerations. Therefore, Surah Al-Ma’un serves as an essential educational foundation for shaping economic behavior that is just, inclusive, and human-centered amid current socio-economic challenges]]>
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