The Dialectic of Divine Values and Economic Rationality (Formulation of a Divine-Rationality Synthesis Model in Islamic Economic Philosophy)

Abstract

This study deeply examines the dialectic between Divine values ​​and economic rationality within the framework of contemporary Islamic economic philosophy. Conventional economic systems tend to strictly separate spiritual aspects from material activities, thereby triggering moral crises, exploitation, and systemic social inequality. In contrast, the Islamic economy offers an alternative paradigm that integrates transcendental revelation with the power of human reason. The central issue addressed in this article is the nature of the operational intersection that emerges when absolute Divine values ​​confront pragmatic human rationality in modern economic practice. Employing a descriptive-analytical qualitative method based on a comprehensive literature review, this study critically explores the integration of the principles of Tawhid (Divine Oneness) and Maqasid Sharia (the objectives of Islamic law) in guiding economic behavior. The findings indicate that Divine values ​​do not hinder economic efficiency; rather, they successfully reconstruct the concept of secular rationality into an ethical rationality oriented toward the holistic attainment of *falah* (ultimate well-being). Economic behavior is driven not merely by the maximization of material utility but also by the maintenance of social balance through instruments of Islamic philanthropy. The study underscores the urgent need to reconstruct the conceptual framework of Islamic economic philosophy, establishing it as a fundamental moral basis for creating a modern market system characterized by justice, balance, and sustainability.