Maṣlaḥah Mursalah: A Substantial Effort to Overcome Income and Wealth Inequality in Indonesia

Tholkhatul Khoir* -  Universitas Islam Negeri Walisongo Semarang, Indonesia
Eman Sulaiman -  Universitas Islam Negeri Walisongo Semarang, Indonesia

Income and wealth inequality in Indonesia persists despite efforts by central and local governments to address it. Malaah mursalah provides a strong theoretical foundation for creating policies that are both religious and highly beneficial. This study aims to explain the history of using malaah mursalah in income and wealth policies, provide evidence of income and wealth inequality in Indonesia, and explore the potential of using maṣlaḥah mursalah to address this inequality. This study examines two key facts: the history of maṣlaḥah mursalah's policies on income and wealth, and income and wealth inequality in Indonesia. They were obtained from Arabic uūl al-fiqh literature and the analysis of the Gini ratio and palm index. The data were compared to determine the most urgent policy needs and the possibility of using maṣlaḥah mursalah as the basis. This study found that maṣlaḥah mursalah has been widely used in income and wealth distribution policies. Since income and wealth inequality in Indonesia still exists and continues to increase in the ratio, maṣlaḥah mursalah will likely be the basis of settlement policy. This study aims to provide a robust theoretical foundation for the Indonesian government to design and implement maṣlaḥah mursalah-based policies to address income and wealth inequality, including human capital development, labour market opening for women, labour rights protection, improved access to finance, social transfer programs, zakat and tax optimisation, housing policy reform, and increased transparency and corruption eradication.

Keywords : Income and Wealth Inequality; Maṣlaḥah Mursalah; Government Policy on Inequality

  1. Adinugraha, H. H., & Mashudi, M. (2018). Al-Maslahah Al-Mursalah dalam penentuan hukum islam. Jurnal Ilmiah Ekonomi Islam, 4(01), 63–75,. https://doi.org/10.29040/jiei.v4i01.140
  2. Aguiar-Conraria, L., Magalhães, P. C., & Veiga, F. J. (2019). Transparency, policy outcomes, and incumbent support. Kyklos, 72(3), 357–380. https://doi.org/https://doi.org/10.1111/kykl.12203
  3. Ahyani, H., Mutmainah, N., & Slamet, M. (2023). The relevance of allocation and distribution of income in the Islamic economic perspective in Indonesia. Islamiconomic: Jurnal Ekonomi Islam, 14(1), 19–39. https://doi.org/10.32678/ijei.v14i1.329
  4. Akhmad, A., & Susamto. (2023). Subsidized health insurance impact among the poor: Evidence on out-of-pocket health expenditures in Indonesia. Jurnal Ekonomi & Studi Pembangunan, 24(1), 198–211. https://doi.org/10.18196/jesp.v24i1.17420
  5. Al-Būṭī. (1965). Ḑawābiṭ al-Maṣlaḥah. Mu’assasah al-Risālah. https://dn790006.ca.archive.org/0/items/waq31187/31187.pdf
  6. Al-Ģazālī. (1992). al-Mustaṣfā. al-Madīnah al-Munawwarah. https://ia902501.us.archive.org/9/items/FP154688/154688.pdf
  7. Al-Zuḥailī, W. (2019). Usul al-Fiqh al-Islāmī (Juz 2, ed.). Dār al-Fikr. https://perpustakaanislamdigital.com/pdf/uf_ktmpr_18.pdf
  8. Alstadsæter, A., Johannesen, N., Le Guern Herry, S., & Zucman, G. (2022). Tax evasion and tax avoidance. Journal of Public Economics, 206, 104587. https://doi.org/10.1016/j.jpubeco.2021.104587
  9. Arham, M. A., & Hatu, R. (2020). Does village fund transfer address the issue of inequality and poverty? A lesson from Indonesia. Journal of Asian Finance, Economics and Business, 7(10), 433–442. https://doi.org/10.13106/jafeb.2020.vol7.no10.433
  10. Asteriou, D., Pilbeam, K., & Tomuleasa, I. (2021). The impact of corruption, economic freedom, regulation and transparency on bank profitability and bank stability: Evidence from the Eurozone area. Journal of Economic Behavior & Organization, 184, 150–177. https://doi.org/10.1016/j.jebo.2020.08.023
  11. Azali, R., & Harsanti, T. (2022). Analisis determinan status kemiskinan rumah tangga sektor pertanian di Nusa Tenggara Timur Tahun 2020. Seminar Nasional Official Statistics. https://doi.org/10.34123/semnasoffstat.v2022i1.1256
  12. Bala, S., & Khurania, M. (2023). Role of TVET in reducing gender inequality: A review of the literature. In Diversity, Equity, and Inclusion Efforts of Businesses in Rural Areas (pp. 71–88). https://doi.org/10.4018/978-1-6684-6878-4.ch005
  13. Barucca, P. (2020). A fair governance: On inequality, power and democracy. Topoi, 4(40), 765–770. https://doi.org/10.1007/s11245-020-09697-z
  14. Bormasa, M. F. (2023). Menjembatani jurang sosial: Kegiatan dalam meningkatkan akses dan kesetaraan dalam konservasi lingkungan di daerah terisolasi (Studi di Kabupaten Sukabumi). Jurnal Pengabdian West Science, 2(6), 468–476. https://doi.org/10.58812/jpws.v2i6.452
  15. Brooks, J. R. (2018). The Definitions of Income. Tax Law Review, 71, 253–309,. https://doi.org/10.2139/ssrn.2928972
  16. Cairney, P., Keating, M., Kippin, S., & Denny, E. St. (2022). Inequalities policies in practice: Subnational strategies and choices. In P. Cairney, M. Keating, S. Kippin, & E. St Denny (Eds.), Public Policy to Reduce Inequalities across Europe: Hope Versus Reality (pp. 71–85). Oxford University Press. https://doi.org/10.1093/oso/9780192898586.003.0005
  17. Cociña, C. (2021). Housing as urbanism: the role of housing policies in reducing inequalities. Lessons from Puente Alto, Chile. Housing Studies, 36(9), 1490–1512. https://doi.org/10.1080/02673037.2018.1543797
  18. Cowell, F., Nolan, B., Olivera, J., & Kerm, P. Van. (2017). Wealth, top incomes, and inequality. In National Wealth: What is Missing, Why it Matters (pp. 175–204). Oxford University Press. https://doi.org/10.1093/oso/9780198803720.003.0008
  19. De Silva, I., & Sumarto, S. (2014). Does economic growth really benefit the poor? Income distribution dynamics and pro-poor growth in Indonesia. Bulletin of Indonesian Economic Studies, 50(2), 227–242. https://doi.org/10.1080/00074918.2014.938405
  20. Dhungel, K. R. (2022). Income inequality in Nepal. Law and Economy, 1(3), 51–54. https://doi.org/10.56397/le.2022.10.04
  21. Didier, N. (2021). Does the expansion of higher education reduce gender gaps in the labour market? Evidence from a natural experiment. International Journal of Educational Development, 86, 102467. https://doi.org/10.1016/j.ijedudev.2021.102467
  22. Din, N., Mohd Rosdi, M. S., Ismail, M., Muhammad, M. Z., & Mukhtar, D. (2019). Contributions of Asnaf entrepreneurs in zakat of business: A revisiting based on turning over model. International Journal of Academic Research in Business and Social Sciences, 9(9), 744–752. https://doi.org/10.6007/IJARBSS/v9-i9/6366
  23. Diono, M. (2016). Analisis terhadap perubahan ketentuan penggunaan tenaga kerja asing melalui teori maslahah mursalah. Jurisdictie, 7(1), 33–43. https://doi.org/10.18860/j.v7i1.3677
  24. Dluhopolskyi, O., & Zhukovska, A. (2023). Inclusive development as an instrument to overcome economic inequality and discrimination. ECONOMICS, 11(1), 11–27. https://doi.org/doi:10.2478/eoik-2023-0016
  25. Duarte, P. (2020). How Much of Today’s Inequality is Unfair? https://api.semanticscholar.org/CorpusID:221507061
  26. Erni, H., Suparjo, S., & Ratih, L. (2023). Housing regulations for low-income people in Indonesia. International Journal of Environmental, Sustainability and Social Science, 4(1), 240–249. https://doi.org/10.38142/ijesss.v4i1.499
  27. Gibson, L. (2017). Towards a More Equal Indonesia: How the government can take action to close the gap between the richest and the rest. Oxfam. http://hdl.handle.net/10546/620192
  28. Gizachew, M. (2020). Review article on determinant of income inequality: An evidence based approach. Journal of World Economic Research, 9(1), 33–42. https://doi.org/10.11648/J.JWER.20200901.15
  29. Goh, L. T., Law, S., & Trinugroho, I. (2022). Human capital development and income inequality in Indonesia: Evidence from a nonlinear autoregressive distributed lag (NARDL) analysis. Cogent Economics & Finance, 10(1), 1-17. https://doi.org/10.1080/23322039.2022.2129372
  30. Guillermo, P. (2010). Income nonresponse and inequality measurement. Revista de Analisis Economico – Economic Analysis Review, 25(2), 193–221. https://ideas.repec.org/a/ila/anaeco/v25y2010i2p193-221.html
  31. Haddad, B. M., & Solomon, B. D. (2023). Income inequality. In Dictionary of Ecological Economics (p. 284). https://doi.org/10.4337/9781788974912.I.9
  32. Hakim, A., Ahmad, R., & Jaafar, S. (2023). The methodology of reforming islamic law fatwa bahthul masail nahdhatu ulama in family planning (KB) in Indonesia by the Maqasid Sharia Approach. AL-MANHAJ: Jurnal Hukum Dan Pranata Sosial Islam, 5(1), 939–952. https://doi.org/10.37680/almanhaj.v5i1.2934
  33. Haliim, W., & Purba, D. (2023). Social and bureaucratic problems in social policy implementation in Indonesia: A study on the Program Keluarga Harapan (PKH). Jurnal Mediasosian : Jurnal Ilmu Sosial Dan Administrasi Negara, 7(1), 105–129. https://doi.org/10.30737/mediasosian.v7i1.4533
  34. Handayani, B. D., Yanto, H., Pujiati, A., Ridzuan, A. R., Keshminder, J. S., & Shaari, M. S. (2022). The implication of energy consumption, corruption, and foreign investment for sustainability of income distribution in indonesia. Sustainability, 14(23), 1–15. https://doi.org/10.3390/su142315915
  35. Hasanudin, H., Mubarok, J., & Maulana, M. A.-F. (2023). Progressiveness of Islamic economic law in Indonesia: The Murā‘at Al-‘Ilal wa Al-Maṣāliḥ Approach. Samarah : Jurnal Hukum Keluarga Dan Hukum Islam, 7(2), 1267–1292. https://doi.org/10.22373/sjhk.v7i2.17601
  36. Herdifa, P., & Johari. (2022). Hukum islam dan nuansa feminisme dalam klaster ketenagakerjaan Undang-Undang Omnibus Law. Jurnal Studi Gender Dan Anak, 9(2), 163–180. https://doi.org/10.32678/jsga.v9i02.6874
  37. Hornok, C., & Raeskyesa, D. G. S. (2023). Economic zones and local income inequality: Evidence from Indonesia. The Journal of Economic Inequality, 22, 69-100. https://doi.org/10.1007/s10888-023-09581-x
  38. Ihsani, S., & Rohman, M. (2022). Distribusi pendapatan dan kemiskinan di indonesia: Kasus kebijakan sentralisasi, desentralisasi, dan pandemi Covid-19. Jurnal Ekonomi-Qu, 12(1), 1–22. https://doi.org/10.35448/jequ.v12i1.16292
  39. Ija, T. (2019). Measuring income inequality. The IZA World of Labor, 462, 1–12. https://doi.org/10.15185/IZAWOL.462
  40. Ishak, K. (2014). Pemikiran Al-Syatibi tentang maslahah mursalah dan implementasinya dalam pengembangan ekonomi syariah. Iqtishaduna, 3(2), 820–838. https://www.neliti.com/publications/314744/pemikiran-al-syatibi-tentang-maslahah-mursalah-dan-implementasinya-dalam-pengemb#cite
  41. Kausik, B. N. (2022). Income inequality, cause and cure. Challenge, 65(3–4), 93–105. https://doi.org/10.1080/05775132.2022.2046883
  42. Khan, M. A., & Nuryanah, S. (2023). Combating tax aggressiveness: Evidence from Indonesia’s tax amnesty program. Cogent Economics & Finance, 11(2), 2229177. https://doi.org/10.1080/23322039.2023.2229177
  43. La Ode, F. (2023). The phenomenon of corruption and efforts to combat corruption in Indonesia. Jurnal Multidisiplin Madani, 3, 381–391. https://doi.org/10.55927/mudima.v3i2.2437
  44. Lai, Z., & Wu, J. (2023). Monetary Policy Transparency and real exchange rate adjustment. Review of International Economics, 3(31), 1173–1198. https://doi.org/10.1111/roie.12659
  45. Lopez, J. C. (2022). Will increasing housing supply reduce urban inequality? International Regional Science Review, 45(4), 383–416. https://doi.org/10.1177/01600176211056232
  46. Mahardhika, D. (2023). Socio-economical characteristics and determinants of Indonesian national health insurance subsidized by the government in Jakarta. Medical Clinical Update, 2(1), 1–7. https://doi.org/10.58376/mcu.v2i1.20
  47. Makuluni, F. E., & Dunga, H. M. (2022). The impact of access to credit on welfare inequality in Malawi. Studia Universitatis Babes-Bolyai Oeconomica, 67(2), 50–66. https://doi.org/doi:10.2478/subboec-2022-0009
  48. Malleson, T. (2023). Is it feasible to reduce inequality?: Income tax and market regulations. In T. Malleson (Ed.), Against Inequality: The Practical and Ethical Case for Abolishing the Superrich (p. 0). Oxford University Press. https://doi.org/10.1093/oso/9780197670392.003.0002
  49. Masrifah, A. R., & Firdaus, A. (2016). The framework of maslahah performa as wealth management system and its implication for public policy objectives. Media Syari’ah Wahana Kajian Hukum Islam Dan Pranata Sosial, 18(2). https://doi.org/10.22373/jms.v18i2.1916
  50. Michael, S., Ambotang, A. S., Nazarudin, M. N., & Andin, C. (2021). Status sosioekonomi: Satu cabaran penglibatan pelajar dalam aktiviti kokurikulum sekolah menengah. Malaysian Journal of Social Sciences and Humanities (Mjssh), 6(6), 178–186. https://doi.org/10.47405/mjssh.v6i6.805
  51. Mishra, V. K., & Khan, K. (2023). Determinants of discrimination in access to housing for marginalised social groups in India. Journal of Social Inclusion Studies, 9(1), 7–26. https://doi.org/10.1177/23944811231169194
  52. Muhammad, M. Z., Din, N., Abdullah, A., Doktoralina, C., & Abdullah, A. (2023). The spiritual’s post-covid asnaf entrepreneurs toward zakat on business. KnE Social Sciences, 8(12). 656–661. https://doi.org/10.18502/kss.v8i12.13713
  53. Mulyanto, J., Kringos, D. S., & Kunst, A. E. (2019). Socioeconomic inequalities in healthcare utilisation in Indonesia: a comprehensive survey-based overview. BMJ Open, 9(7), e026164. https://doi.org/10.1136/bmjopen-2018-026164
  54. Mutmainah, S. (2023). Optimization of productive zakat as an effort to empower the economy of the people. Empowering Humanity, 1(1), 38–53. https://doi.org/10.58765/emhum.v1i1.107
  55. Nizar, N. I., Nuryartono, N., Juanda, B., & Fauzi, A. (2023). Can knowledge and culture eradicate poverty and reduce income inequality? The evidence from Indonesia. Journal of the Knowledge Economy. https://doi.org/10.1007/s13132-023-01398-3
  56. Nokulunga, M. (2022). Impacts of overall financial development, access and depth on income inequality. Economies, 10(5), 1–23. https://doi.org/10.3390/economies10050118
  57. Norton, M. I., & Ariely, D. (2011). Building a better America—one wealth quintile at a time". Perspectives on Psychological Science(1, 1(6), 9–12. https://doi.org/10.1177/1745691610393524
  58. Nur, I., & Dwi, Y. (2022). Konsep mashlahah mursalah perspektif ekonomi islam. Studia Economica: Jurnal Ekonomi Islam, 8(2). 312-326. https://doi.org/10.30821/se.v8i2.13832
  59. Nur, Y. (2022). The impact of people’s business credit program, minimum wage, and investment on Indonesian poverty. FWU Journal of Social Sciences, 16(2). https://doi.org/10.51709/19951272/summer2022/9
  60. Nurkholidah, S., Andala, A., & Amalia, R. (2022). Tinjauan maslahah mursalah terhadap perlindungan tenaga kerja dalam UU Cipta Kerja. ASAS, 14(1), 34–40. https://doi.org/10.24042/asas.v14i01.13140
  61. Patel, H. (2023). Analysis of tax avoidance crimes according to Tax Law and Criminal Law in Indonesia. Journal Transnational Universal Studies, 1, 15–22. https://doi.org/10.58631/jtus.v1i1.3
  62. Patih, H. (2022). Penerapan maslahah mursalah dalam pengeolaan zakat profesi pada BAZNAS Kabupaten Tuban. Jurnal Ilmiah Ekonomi Islam, 8(1), 770–780. https://doi.org/10.29040/jiei.v8i1.4287
  63. Prihatiningtyastuti, E., Dayaram, K., & Burgess, J. (2022). Examining gender mainstreaming in Indonesia: a feminist policy analysis. In A Field Guide to Managing Diversity, Equality and Inclusion in Organisations (pp. 163–177). https://doi.org/10.4337/9781800379008.00024
  64. Priyono, A. F., Pitriyan, P., Heriyaldi, H., & Maipita, I. (2019). Credit expansion and its impact on income inequality of the provinces in Indonesia. Jurnal Economia, 15(1), 82-95. https://doi.org/10.21831/economia.v15i1.23710
  65. Pudryk, D., Bohiv, Y., & Shpak, N. (2020). Anti-corruption agenda for state geocadastre of Ukraine by 2030 in the context of transparency of public finance. Baltic Journal of Economic Studies, 6(1), 113–117. https://doi.org/10.30525/2256-0742/2020-6-1-113-117
  66. Qadir, A., & Gassing., M. (2023). The effectiveness of child protection through marriage dispensation policy in maslāḥah perspective. American Journal of Society and Law, 2(2), 20–28. https://doi.org/10.54536/ajsl.v2i2.1395
  67. Qadri, R. A., & Jauhari, R. (2020). Desain kerangka konseptual balanced score card pada lembaga riset pemerintah. Jurnal Pajak Dan Keuangan Negara (Pkn), 1(2), 19–37. https://doi.org/10.31092/jpkn.v1i2.786
  68. Qorib, A., & Harahap, I. (2016). Penerapan maslahah mursalah dalam ekonomi Islam. Journal Analitica Islamica, 5(1), 55–80. https://doi.org/10.30829/jai.v5i1.480
  69. Ramadhan, M. N., & Sebayang, A. F. (2022). Strategi penyediaan perumahan masyarakat berpenghasilan rendah (MBR) Kota Cilegon. Bandung Conference Series Economics Studies, 2(1). 35-42. https://doi.org/10.29313/bcses.v2i1.553
  70. Redmond, P., Doorley, K., & McGuinness, S. (2020). The impact of a minimum wage change on the distribution of wages and household income. Oxford Economic Papers, 3(73), 1034–1056. https://doi.org/10.1093/oep/gpaa048
  71. Rini, G., Suciptawati, N., & Ari Utari, I. A. (2022). Identifikasi faktor yang memengaruhi gini ratio di Indonesia. E-Jurnal Matematika, 11(3), 160–166. https://doi.org/10.24843/MTK.2022.v11.i03.p376
  72. Ritu, S., & Surbhi, C. (2019). How gender integration can reduce the income-inequality gap. The Australasian Accounting Business and Finance Journal, 13(2), 32–52. https://doi.org/10.14453/AABFJ.V13I2.3
  73. Rizaldy, M. R., & Ahmed, H. (2019). Islamic legal methodologies and shariah screening standards: Application in the Indonesian stock market. Thunderbird International Business Review, 61(5), 793–805. https://doi.org/10.1002/tie.22042
  74. Rosalina, H., & Bahri, S. E. (2022). Optimizing disbursement of zakat funds for Asnaf entrepreneurs. ITQAN: Journal of Islamic Economics, Management, and Finance, 1(1), 1–7. https://doi.org/10.57053/itqan.v1i1.1
  75. Roshan, S., & Maran MS, T. (2023). Enhancing labour policies: Ensuring fair treatment for contract labourers. International Journal For Multidisciplinary Research, 5(3), 1–8. https://doi.org/10.36948/ijfmr.2023.v05i03.3434
  76. Rusyd, I. (1998). Bidāyah al-Mujtahid,. Dār al-Khuḍairī. https://ia904700.us.archive.org/23/items/FP38976/01_38976.pdf
  77. Safuan, S., Habibullah, M., & Sugandi, E. (2022). Eradicating tax evasion in Indonesia through financial sector development. Cogent Economics & Finance, 10(1), 1–27. https://doi.org/10.1080/23322039.2022.2114167
  78. Saxton, G. W. (2021). Governance quality, fairness perceptions, and satisfaction with democracy in latin america". Latin American Politics and Society, 2(63), 122–145. https://doi.org/10.1017/lap.2021.8
  79. Shofiyah, Z., & Ghozali, M. L. (2021). Implementasi konsep maslahah mursalah dalam mekanisme pasar. Al-Mustashfa Jurnal Penelitian Hukum Ekonomi Syariah, 6(2), 135–146. https://doi.org/10.24235/jm.v6i2.8031
  80. Sihombing, R., & Pardomuan. (2019). Does the gap between east and west still exist? A study of Indonesia’s disparities. Udayana Journal of Social Sciences and Humanities, [S.L, 3(1), 1–8. https://doi.org/10.24843/UJoSSH.2019.v03.i01.p01
  81. Soseco, T. (2018). The composition and distribution of household wealth in Indonesia. Jurnal Ekonomi Dan Studi Pembangunan, 10(2). https://doi.org/10.17977/um002v10i22018p153
  82. Soseco, T., Olivia, S., & Oxley, L. (2023). Interprovincial wealth inequality by factor components in Indonesia. Bulletin of Indonesian Economic Studies, 0(ja), 1–35. https://doi.org/10.1080/00074918.2023.2225243
  83. Sulthon, M. (2023). Mashlahah sebagai tujuan inti pembentukan hukum islam. Jurnal Darussalam: Jurnal Pendidikan, Komunikasi Dan Pemikiran Hukum Islam, 14(2), 39–55. https://doi.org/10.30739/darussalam.v14i2.2024
  84. Sunaryo, S., & Nur, A. (2022). Legal policy of anti-corruption supervisor design: A new anti-corruption model in Indonesia. BESTUUR, 10(2), 137–158. https://doi.org/10.20961/bestuur.v10i2.65105
  85. Sururi, A., Rusli, B., Widianingsih, I., & Ismanto, S. (2022). Housing policy for low-income communities in Indonesia and its reforms: An overview. Public Policy and Administration, 21(1), 158–174. https://doi.org/10.5755/j01.ppaa.21.1.30151
  86. Syadullah, M., Adriansyah, B. G., & Wibowo, T. (2019). Impact of economic and non-economic factors on income inequality in ASEAN countries. Asian Economic and Financial Review, 9(12), 1346–1357. https://doi.org/10.18488/journal.aefr.2019.912.1346.1357
  87. Taniguchi, K., & Tuwo, A. (2014). New evidence on the gender wage gap in Indonesia. Asian Development Bank Economics Working Paper Series, 404. https://doi.org/10.2139/ssrn.2512096
  88. Uspri, B., Karimi, S., Indrawari, I., & Ridwan, E. (2023). The effect of inflation on income inequality: Evidence from a non-linear dynamic panel data analysis in indonesia. Decision Science Letters, 12, 639–648. https://doi.org/10.5267/j.dsl.2023.4.001
  89. van der Zwet, A. (2023). Public policy to reduce inequalities across Europe: Hope versus reality. Regional Studies, 57(5), 976. https://doi.org/10.1080/00343404.2023.2170566
  90. Venkatasubramanian, V., Luo, Y., & Sethuraman, J. (2015). How much inequality in income is fair? A microeconomic game theoretic perspective. Physica A: Statistical Mechanics and Its Applications, 435, 120–138. https://doi.org/10.1016/j.physa.2015.04.014
  91. Wagle, U. R. (2023). Concepts and measurements of economic inequality. In Research Handbook on Poverty and Inequality (pp. 68–87). https://doi.org/10.4337/9781800882300.00011
  92. Wang, C., Caminada, K., & Goudswaard, K. (2012). The redistributive effect of social transfer programmes and taxes: A decomposition across countries. International Social Security Review, 65(3), 27–48. https://doi.org/10.1111/j.1468-246X.2012.01435.x
  93. Wardhana, A., Kharisma, B., & Fauzy, M. (2023). Determinan ketimpangan pendidikan provinsi di Indonesia. Jurnal Perspektif, 21, 101–111. https://doi.org/10.31294/jp.v21i1.15610
  94. Warman, A. B., Hayati, R. F., & Nabilah, W. (2023). Harmonization of islamic economic law with local culture: Study of the Petatah-Petitih Minangkabau. Tafáqquh: Jurnal Penelitian Dan Kajian Keislaman, 11(1), 162–178. https://doi.org/10.52431/tafaqquh.v11i1.1746
  95. Wicaksono, E., Amir, H., & Nugroho, A. (2017). The sources of income inequality in Indonesia: A regression-based inequality decomposition. https://api.semanticscholar.org/CorpusID:56099843
  96. Widodo, A. (2019). The role of integrated Islamic commercial and social finance in reducing income inequality in Indonesia. Journal of Islamic Monetary Economics and Finance, 5(2), 263–286. https://doi.org/10.21098/jimf.v5i2.1063
  97. Wijaya, T. (2023). The Rise of Innovative Credit Scoring System in Indonesia: Assessing Risks and Policy Challenges. Center for Indonesian Policy Studies. https://doi.org/10.35497/560780
  98. Wike, J., Muhammad, A., Muhammad, G., & Wibowo. (2022). Determinants of income inequality villages and cities in Indonesia. Journal of Development Economics, 7(2), 266–279. https://doi.org/10.20473/jde.v7i2.33980
  99. Wulandari, R. (2020). The imposition of tax on inheritance in Indonesia. Scientax, 2(1), 1–26. https://doi.org/10.52869/st.v2i1.37
  100. Yusuf, H. (2020). Maslahah al-Mursalah dalam kehidupan berbangsa dan bernegara (Perspektf NU dan ulamā Mazdhāhib aL-Arbā’ah. Al-Maslahah Jurnal Imu Syariah, 16(1). 144-176. https://doi.org/10.24260/AL-MASLAHAH.V16I1.1566
  101. Zakharkina, L., & Chukhno, R. (2022). Theoretical principles of ensuring the transparency of financial relations at different levels of the economic structure. Vìsnik Sumsʹkogo Deržavnogo Unìversitetu, 2022(2), 67–73. https://doi.org/10.21272/1817-9215.2022.2-7

Shirkah: Journal of Economics and Business
Published by Faculty of Islamic Economics and Business (FEBI)
Institut Agama Islam Negeri Surakarta, Indonesia
Jln. Pandawa No. 1, Pucangan, Kartasura, Central Java, Indonesia, 57168
Phone: +62271-781516
Website: http://shirkah.or.id/new-ojs/index.php/home
Email: shirkahiainsurakarta@gmail.com

P-ISSN :2503-4235 | E-ISSN : 2503-4243

This ejournal system and it's contents licensed under
a Creative Commons Attribution-NonCommercial 4.0 International License