<![CDATA[The transformation of IAIN into UIN Sultan Amai Gorontalo through Presidential Regulation Number 48 of 2026 demands an epistemological leap, not merely an administrative change. The establishment of the university’s emblem through Decree of the Director General of Islamic Education Number 7920 of 2026, which makes the Gorontalo Makuta the main form of the logo, strengthens the relevance of the “Makuta Ilmu” paradigm. This article addresses the question: how can the ontological, epistemological, and axiological structures of Makuta Ilmu be formulated integratively and accountably in the scientific development of UIN Sultan Amai Gorontalo? The study employs conceptual-philosophical analysis of cultural texts, the philosophy of Adati hula-hula’a to syara’a, syara’a hula-hula’a to Kuru’ani, the concept of Buatulo Toulongo, and comparison of scientific paradigms of UINs in Indonesia. The findings show that Makuta Ilmu has a theo-anthropo-cosmoscentric ontological structure; an integrative-dialectical epistemology connecting revelation, reason, empirical experience, and culture; and an axiology that positions knowledge as the crown of civilization for justice, humanity, and sustainability. This paradigm differs from other UIN paradigms because it derives from Gorontalo’s socio-cultural structure. Its contribution is to enrich the epistemological discourse of PTKIN and provide a basis for curriculum, research, and community service based on local wisdom. The article concludes that Makuta Ilmu is a paradigmatic offer open to dialogue, critique, and refinement.]]>
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