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Kerangka teologis Islamic Social Finance untuk mendukung Sustainable Development Goals (SDGs): Studi atas QS. At-Taubah: 60 dan QS. Al-Baqarah: 267

Zainudin, Muhammad, Nuryadi, Muhammad Ibnu Akbar and Djalaluddin, Ahmad ORCID: https://orcid.org/0000-0001-7062-663X (2026) Kerangka teologis Islamic Social Finance untuk mendukung Sustainable Development Goals (SDGs): Studi atas QS. At-Taubah: 60 dan QS. Al-Baqarah: 267. Peradaban: Journal of Religion and Society, 5 (1). pp. 16-35. ISSN 2962-7958

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Abstract

This study aims to formulate a theological-functional framework of Islamic Social Finance (ISF) in supporting the Sustainable Development Goals (SDGs) through a Tafsir Maudu’i (thematic exegesis) approach to Surah At-Taubah: 60 and Surah Al-Baqarah: 267. This qualitative research identifies and synthesizes the normative principles of the Qur’an to bridge the gap between the potential of Islamic philanthropic resources and the financing needs of sustainable development. The key findings indicate that two normative pillars of the Qur’an provide an explicit mandate for this integration. The Distribution Structure Pillar (QS. At-Taubah: 60) transforms Zakat into a productive empowerment instrument that directly supports SDG 1 (No Poverty) and SDG 4 (Quality Education). The Financing Quality Pillar (QS. Al Baqarah: 267) provides ethical and managerial justification for long term investment through Waqf and Infaq, directed toward sustainable infrastructure funding, transparent governance, and environmental issues (SDGs 3, 7, 13, 16). Philosophically, this integration demonstrates the alignment of Maqasid Syariah with universal development goals. The study concludes that ISF has significant potential to be a stable, directed, and ethical driving force in achieving the 2030 Sustainable Development Agenda. The institutional transformation of ISF, through the adoption of dual performance indicators (Sharia metrics and SDG impact metrics), is key to ensuring that ZISWAF funds generate measurable social and environmental impacts

Item Type: Journal Article
Keywords: Islamic Social Finance; maqasid al-shariah; Qur’anic exegesis; SDGs; zakat
Subjects: 14 ECONOMICS > 1402 Applied Economics > 140202 Economic Development and Growth
15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1502 Banking, Finance and Investment > 150201 Finance
Divisions: Graduate Schools > Magister Programme > Graduate School of Islamic Economics
Depositing User: Dr. Ahmad Djalaluddin
Date Deposited: 19 Jun 2026 13:27

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