Sustainable Development Goals in a Sharia Perspective: A Systematic Literature Review
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This research aims to analyze how maqāṣid al-Sharīʿah and the principles of sharia governance can be the basis for the formation of a public budget framework that is in line with the Sustainable Development Goals (SDGs). The main focus of the research is directed at the effectiveness of various Islamic financial instruments in improving the efficiency of sustainable development financing. The method used is a qualitative approach based on library research, by examining the latest scientific literature in the last five years that is relevant to the topic of study. Data were collected through an in-depth review of journals, books, and academic reports related to maqāṣid, Islamic finance, and the SDGs. The results of the analysis show that maqāṣid al-Sharīʿahnot only serves as a normative foundation, but also as an applicative framework in fiscal policy formulation. In addition, Islamic financial instruments have proven to have a strategic role in supporting ethical, equitable, and sustainability-oriented development financing. This study opens up theoretical and practical opportunities for the development of an Islamic public financial system that is adaptive to the values of maqāṣid while supporting the implementation of the SDGs as a whole.
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