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Introduction: Sustainable development in Islamic economics requires a solid foundation to ensure alignment between Islamic principles and global economic dynamics. Maqāṣid al-Sharīʿah, as the fundamental objectives of Islamic law, provides a relevant framework for developing a Sharia-based economy that focuses not only on material profit but also on social welfare and justice. This study examines how maqāṣid al-sharīʿah can serve as a strong foundation for the sustainable development of Sharia economics.

Methods: Using a qualitative approach, this research analyzes the concept of maqāṣid al-sharīʿah in relation to Islamic economics. The analysis focuses on the integration of maqāṣid al-sharīʿah principles in Sharia economic practices, emphasizing social justice, welfare, and sustainable development.

Results: The study finds that maqāṣid al-sharīʿah offers clear guidance in the development of a just and sustainable Sharia economy, prioritizing public interest, social welfare, and long-term economic sustainability. Although challenges remain in implementing these principles within the modern global economic system, maqāṣid al-sharīʿah remains relevant as a foundation for developing sustainable Sharia economics.

Discussion: The research discusses how maqāṣid al-sharīʿah can serve as the foundation for Islamic economic policies, ensuring that the economy does not solely pursue profit but also creates social welfare and sustainability in the long run. Tensions between Islamic economic principles and conventional economic systems require adaptation and innovation in their application.

Conclusion: This study emphasizes the importance of integrating maqāṣid al-sharīʿah in the development of sustainable Sharia economics. Understanding and implementing the objectives of maqāṣid al-sharīʿah in the context of Islamic economics is crucial for creating a fair, sustainable, and inclusive economic system.

Novelty: This research provides new insights into how maqāṣid al-sharīʿah can be applied in the context of Sharia economics to support sustainable development and how these principles can guide future economic policies.

Introduction: The concept of siyasah syar'iyyah (Islamic governance) plays a vital role in shaping zakat regulations, which are essential to Islamic economic justice. Zakat, as an institutionalized form of social welfare, must be governed by principles aligned with Islamic constitutionalism. This study examines how siyasah syar'iyyah and Islamic constitutionalism intersect to influence effective zakat regulation in contemporary legal systems.

Methods: This qualitative study uses a comparative analysis approach to explore how Islamic governance principles inform the design and implementation of zakat laws. It evaluates contemporary interpretations of Islamic constitutionalism and their relevance to the goals of social justice and equitable wealth distribution.

Results: Findings show that siyasah syar'iyyah provides a strong normative foundation for zakat regulation, aligning legal frameworks with Islamic economic ethics. Zakat systems guided by these principles are better positioned to promote fairness, reduce inequality, and achieve distributive justice. Despite modern legal challenges, siyasah syar'iyyah remains integral to the proper functioning of zakat institutions.

Discussion: The study highlights the contribution of Islamic governance to the formulation of zakat policies that uphold social and economic balance. It addresses tensions between Islamic legal norms and secular constitutional models, proposing integrative approaches for contemporary application.

Conclusion: The research underscores the importance of siyasah syar'iyyah and Islamic constitutionalism in crafting zakat systems that advance social welfare and justice.

Novelty: This study provides new insights into integrating Islamic governance with constitutional frameworks to develop socially responsible and economically just zakat regulations.

Introduction: This study examines the impact of taxation policies on economic growth within the framework of Islamic economics in developing countries, focusing on Indonesia and Malaysia. It highlights the role of tax reforms and Islamic finance development amid digital transformation.

Methods: A qualitative analysis was conducted using secondary data from government reports, academic articles, and policy documents. The study compares tax administration reforms and Islamic economic initiatives in both countries.

Results: Indonesia’s tax reforms show mixed results with initial revenue contraction due to new system implementation but indicate recovery potential. The Islamic finance sector in Indonesia has room to grow but faces integration and digitalization challenges. Malaysia demonstrates more advanced integration of fiscal incentives and technology, supporting stronger Islamic economic growth.

Discussion: Findings suggest tax policies must balance revenue needs and investment incentives while improving digital infrastructure and regulatory frameworks. Lessons from Malaysia can guide Indonesia to enhance Islamic economic contributions to growth.

Conclusion: Strategic tax policy and Islamic economic development can drive inclusive growth in developing countries. Success depends on coherent policies, institutional support, and technology adoption.

Novelty: The study uniquely links tax policy with Islamic economics in a comparative context, offering insights for emerging economies.

Introduction: The COVID-19 pandemic severely impacted various sectors, including cooperatives that support community economies. In response, Amanah Galunggung Cooperative in Tasikmalaya implemented Sharia-compliant social programs to support local economic resilience and community welfare. This study examines the cooperative's strategic use of Sharia principles in addressing the socioeconomic challenges of the pandemic.

Methods: This research uses a qualitative field study approach, collecting data through interviews, observations, and documentation. The focus is on evaluating the effectiveness of Sharia-based programs such as health services, micro-business support, and community welfare efforts conducted during the pandemic.

Results: The findings indicate that the cooperative’s programs—such as sanitation drives, scholarships, basic health services, and BPUM (Micro Business Productive Assistance)—significantly contributed to sustaining local livelihoods. These initiatives not only provided practical support but also reflected core Islamic values of justice, compassion, and shared responsibility, enhancing both economic and social resilience.

Discussion: The study reveals that by applying Sharia principles—emphasizing equitable wealth distribution and social justice—the cooperative was able to create impactful, ethical responses to crisis. The integration of Islamic economic ethics into cooperative strategies demonstrates a viable model for faith-based community empowerment during global disruptions.

Conclusion: Sharia-compliant social programs by Amanah Galunggung Cooperative played a pivotal role in strengthening community welfare and economic stability amid the COVID-19 crisis. The study affirms the relevance of Islamic economic principles in guiding cooperative responses during emergencies.

Introduction: Tax policy is a crucial tool for economic development, social welfare, and SME growth. This study compares tax policies in Indonesia and London from an Islamic economic perspective. In Indonesia, the focus is the MUI Fatwa No. 2/MUNAS XI/MUI/2025 on Fair Taxation, emphasizing justice, transparency, and public welfare. In London, 2026 fiscal measures, including corporate tax reforms, Making Tax Digital (MTD), inheritance tax adjustments, and SME incentives, are analyzed.

Methods: A qualitative comparative case study was conducted using document analysis of tax regulations, government reports, and Islamic legal sources, supported by interviews with SME owners and tax officials. Thematic analysis examined compliance, policy effectiveness, and socio-economic impacts.

Results: Tax policies significantly influence SME compliance and growth. Indonesia’s Sharia-compliant framework fosters voluntary compliance and social welfare, while London’s digital reporting and targeted incentives enhance transparency, efficiency, and investment opportunities. Comparative analysis shows that ethical legitimacy combined with effective administration strengthens trust and sustainable economic outcomes.

Discussion: The study highlights the interaction of normative principles and administrative capacity. Indonesia’s ethical-religious approach and London’s technology-driven system provide complementary insights for hybrid tax governance balancing fairness and efficiency.

Conclusion: Integrating ethical principles with efficient administration can enhance SME development, revenue collection, and public trust.

Novelty: Offers a comparative perspective on Sharia-based ethics and conventional fiscal reforms, proposing hybrid tax governance models for sustainable and equitable economic growth.