Sustainable Development Goals in a Sharia Perspective: A Systematic Literature Review

Muhamma Ardi; Fahrudin Zain Olilingo; Raflin Hinelo; Tri Handayani Amaliah

doi:10.18535/ijsrm/v13i11.em02

Abstract

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.

Keywords

SDGsShariaMaqāṣid al-Sharīʿah

References

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[refR-2] Awang, M. Z., & Wan Chik, W. M. Y. (2023). Application of Islamic Social Finance in Sustainable Development Goals with Specific Target for Maqasid Al-Shariah. International Journal of Academic Research in Accounting, Finance and Management Sciences, 13(1). https://doi.org/10.6007/ijarafms/v13-i1/15937DOI ↗Google Scholar ↗

[refR-3] Bima, M., Mohammad Nizarul Alim, & Adnan, N. I. M. (2025). Assessing the Reliability of Halal Certification Implementation: A Qualitative Study on Perceptions of Halal Supervisors and Micro Business Actors. Journal of Islamic Economic Laws, 8(01), 79–105. https://doi.org/10.23917/jisel.v8i01.7305DOI ↗Google Scholar ↗

[refR-4] Dhiyaul Wafa, F., & Cahyanti, I. S. (n.d.). Islamic Securities Crowdfunding (I-SCF): A Potential Analysis of Sustainable Development Goals Based on Al-Maqashid Sharia's Perspectives. www/http/jurnal.unsyiah.ac.id/JAROEGoogle Scholar ↗

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[refR-6] Fitria, L. (n.d.). Harmonization of the Concept of Maqashid Shariah and SDGs: A Review. http://journals.smartinsight.id/index.php/MSGoogle Scholar ↗

[refR-7] Habibullah, M., Al Faruque, A., Faruque, O., & Atiullah, M. (n.d.). ISLAMIC ECONOMIC FRAMEWORK FOR THE EXERCISE OF ISLAMIC FINANCIAL ACTIVITIES: ITS CONFORMITY WITH MAQASID AL-SHARI'AH. In Burhān Journal of Qurʾān and Sunnah Studies (Vol. 7, Issue 1). https://dergipark.org.tr/en/pub/ijisef/issue/29331/313839Google Scholar ↗

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[refR-12] Lubis, D. S., Zein, A. S., & Ramadhani, I. (2024). Trend and Trajectory of Islamic Finance for Sustainable Development Planning. IQTISHADIA, 17(1), 169. https://doi.org/10.21043/iqtishadia.v17i1.29852DOI ↗Google Scholar ↗

[refR-13] Mahyudin, W. A. Tirah, & Rosman, R. (2022). Performance of Islamic banks based on maqāṣid al-sharīʿah: a systematic review of current research. In Journal of Islamic Accounting and Business Research (Vol. 13, Issue 4, pp. 714–735). Emerald Group Holdings Ltd. https://doi.org/10.1108/JIABR-10-2020-0337DOI ↗Google Scholar ↗

[refR-14] Masri, E., Irianto, S., Masriani, Y. T., & Falah, S. M. S. (2025). Halal Product Assurance as Legal Protection for Muslim Consumers in Indonesia. Al-Ahkam, 35(1), 205–234. https://doi.org/10.21580/ahkam.2025.35.1.26384DOI ↗Google Scholar ↗

[refR-15] Mohd Noh, M. S. (2022). Economic Sustainability From Maqasid Al-Shariah Perspective In Ir 4.0 Era. Al-Basirah Journal, 12(2), 153–165. https://doi.org/10.22452/basirah.vol12no2.11DOI ↗Google Scholar ↗

[refR-16] Muhamad, S. F., Zain, F. A. M., Samad, N. S. A., Azira, A. H., & Yasoa', M. R. (2022). Measuring Sustainable Performance of Islamic Banks: Integrating the principles of Environmental, Social and Governance (ESG) and Maqasid Shari'ah. IOP Conference Series: Earth and Environmental Science, 1102(1). https://doi.org/10.1088/1755-1315/1102/1/012080DOI ↗Google Scholar ↗

[refR-17] Muslim Marpaung, & Irma Suryani Lubis. (2025). Integration Between the Sharia Maqasid Principles and the Sustainable Development Goals (SDGs). Initiative: Journal of Economics, Accounting and Management, 4(2), 338–346. https://doi.org/10.30640/inisiatif.v4i2.3960DOI ↗Google Scholar ↗

[refR-18] Mustofa, H. Z., Wahyudi, A., & Marpuah, S. (2025). BRIDGING THE GAP BETWEEN MAQĀṢID AL-SHARĪ'AH AND THE SDGs: CHALLENGES AND OPPORTUNITIES FOR SUSTAINABLE DEVELOPMENT. Journal of Islamic Economics and Business, 11(1), 49–81. https://doi.org/10.20473/jebis.v11i1.62689DOI ↗Google Scholar ↗

[refR-19] Muthoifin, Nuha, & Afiyah, I. (2024). The Existence of Islamic Law in Indonesia in the Millennial Era in Supporting the Sustainable Development Goals (SDGs): Maqashid Sharia Perspective. Demak Universal Journal of Islam and Sharia, 3(01), 27–40. https://doi.org/10.61455/deujis.v3i01.226DOI ↗Google Scholar ↗

[refR-20] Omercic, J. (2022). The Integration of Knowledge (IoK) Methodological Approach to Reforming the Development of Islamic Economics, Banking, and Finance (IEBF) in Light of Maqasid (Objectives) and Sustainable Development Goals (SDGs). Global Review of Islamic Economics and Business, 9(2), 039–054. https://doi.org/10.14421/grieb.2021.092-04DOI ↗Google Scholar ↗

[refR-21] Rahim, R., Rabbani, M. R., Rathore, H. S., & Alam, M. N. (2024). Maqasid Al-Shariah and Green Finance: A Theoretical Framework on Islamic Finance with Sustainable Development Goals for a Greener Future. 2024 International Conference on Sustainable Islamic Business and Finance (SIBF), 255–261. https://doi.org/10.1109/sibf63788.2024.10883847DOI ↗Google Scholar ↗

[refR-22] Rahim, R., Rathore, H. S., Rabbani, M. R., & Alam, M. N. (2024). Maqasid Al-Shariah and Green Finance: A Theoretical Framework on Islamic Finance with Sustainable Development Goals for a Greener Future. 2024 International Conference on Sustainable Islamic Business and Finance (SIBF), 255–261. https://doi.org/10.1109/SIBF63788.2024.10883847DOI ↗Google Scholar ↗

[refR-23] Shalhoob, H. (2025). ESG Disclosure and Financial Performance: Survey Evidence from Accounting and Islamic Finance. Sustainability (Switzerland), 17(4). https://doi.org/10.3390/su17041582DOI ↗Google Scholar ↗

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[refR-25] Zeb, A., Siddiqi, M. F., Sharif, I., & Adnan, A. (2022). Islamic Finance and Sustainable Development Goals. Journal of Finance & Economics Research, 7(2), 66–81. https://doi.org/10.20547/jfer2207205DOI ↗Google Scholar ↗