TAUHID-BASED SHARIA BUSINESS LAW IN INDONESIA'S DISRUPTIVE ECONOMY: AN EMPIRICAL ANALYSIS (2020-2025)

Objective: This study examines the application of tauhid-based Sharia business law in Indonesia’s disruptive economy (2020–2025), focusing on mudharabah and musyarakah financing from legal and business perspectives. Theoretical Framework: The research is grounded in tauhid (monotheism) and Maqasid al-Shariah, which provide a philosophical foundation linking Islamic business ethics with social justice and sustainable development. Method: A mixed-methods approach was used, combining a systematic literature review of WoS/Scopus journals with empirical analysis of OJK data on Islamic banking performance and legal compliance. Results and Discussion: Islamic banking assets grew significantly, with profit-sharing financing showing improved performance and risk management. Tauhid-based principles enhanced resilience and aligned with SDGs, though regulatory and interpretive challenges remain. Research Implications: The findings support regulatory reforms, educational initiatives, and further research on digital applications of Maqasid al-Shariah to strengthen Islamic finance’s role in sustainable economic empowerment. Originality/Value: This study offers empirical insights into tauhid-based business law in a disruptive era, bridging Islamic philosophy with contemporary economic challenges in Indonesia.