Volume 20, Number 2 (2018) 167 Maqashid As-Ayariʻah sebagai Dasar Pengembangan Ekonomi Islam Nasitotul Janah Universitas Muh}ammadiyah Magelang E-mail: Nasitotuljanah76@gmail.com Abdul Ghofur Universitas Islam Negeri Walisongo E-mail: Aghofur2009@gmail.com ABSTrCT In contrast to the secular economy of capitalism and socialism, Islamic Economy is the one built on syariʻah bases, norms and divine transcendent values in the divine revelation, the al-Qurʻan and the h}adis}. In order to understand the essence of syariʻah, it is necessary to conduct shifing paradigm fom a literalist approach merely focusing on textual and legal meaning to a substantialist approach seeking to capture the moral ideas and the original meaning of the syariʻah beyond the text, which are trans-historical or transcendental being and universal (general principle). Tis paradigm shifing occurs as the text is limited while the reality is infnite. Among the substantialist approaches ofered is the use of maqashid syariʻah and mashlah} ah. Maqashid syariʻah refers to the essence of God’s intention (Law Giver), which is the most essential formulated into fve elements, they are: حفظ الدين(the religion keeping), حفظ النفس(the soul keeping), عقل حفظ ال(the intellect keeping), نسل حفظ ال(descendant keeping) and مال حفظ ال(the wealth keeping). Ten, hierarchically, maqashid in classical theory is developed into 3 levels: ورية الضر(primary needs /basic necessity), لحاجية ا(secondary needs), and التحسينية(tertiary needs). Under the argument of maqashid syariʻah, this Islamic economic concept must be developed, therefore on the one hand the Islamic economy will not lose its divine morality, but on the other hand it can also develop dynamically, progressively and even ready to handle the contemporary economic problems. Based on the explanation above, this research is focused on what is the basic philosophy that is the basis of the formulation and development of Islamic economics? Tis research data International Journal Ihya’ ‘Ulum Al-Din Vol 20 No 2 (2018) DOI : 10.21580/ihya.20.2.4045