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The last few decades of the institutionalization of Islamic finance are notable for the fundamental controversies surrounding its institutionalization. These controversies can be seen rooted in the dual phenomena of the legalistic form taking Islamic finance as a practice and the overwhelming reliance on modern managerial paradigms. There are significant ethical gaps as consequence. The objective of the current research is to aim to help reconstruct the philosophy of Islamic financial management from the perspective of the maqasid al-shariah and, importantly, to treat it as a primary lens and not secondary. The research employs a qualitative conceptual and philosophical approach and attempts to engage the prevailing paradigms and contours of Islamic finance through the lenses of ontology, epistemology and axiology. The research finds that contemporary Islamic financial management suffers from a deficient ontology of profit, epistemology of compliance and an axiology that is instrumentally weak. In light of the above, the research articulates the philosophy of Islamic Finance in the direction of the maqasid and posits that finance as an instrument of maslahah, and so, in that order, integrate revelation, reason, and the socio-economic order, and it is, thereby, just to place the preeminent values of human dignity, justice and the welfare of the greater good (public) in the financing of maslahah. The research articulates a coherently formulated philosophy of Islamic financial management based on the maqasid for the Islamic financial management of practice and for empirical, policy and institutional Islamic finance reform, and so makes a significant theoretical contribution.

The axiology of science is a branch of the philosophy of science that examines the values, goals, and orientations of scientific knowledge utilization. This article aims to philosophically analyze the concept of the axiology of science from Western and Islamic perspectives, highlighting their fundamental similarities and differences. This research employs a qualitative method, employing a literature review approach with descriptive-analytical and comparative methods. The results of the study indicate that in the Western philosophical tradition, the axiology of science has developed historically, from the search for the highest good in classical times to the tendency towards value relativism in the modern and postmodern eras, with human rationality as the center of value determination. Meanwhile, the axiology of science in Islam is rooted in monotheism as a metaphysical foundation, with revelation as the primary source of values ​​and reason serving as an interpretive instrument. Despite paradigmatic differences, both traditions affirm that science cannot be separated from moral dimensions and ethical responsibility. This article concludes that dialogue between Western and Islamic axiology is essential for building a scientific paradigm that is not only rational and progressive, but also moral, just, and oriented towards the welfare of humanity.

This article examines the role of axiology as a value dimension in the philosophy of science, which serves to guide science so that it not only produces knowledge but also provides benefits that align with humanitarian, ethical, and sustainable values. This research uses a library study method by reviewing various literature discussing the concept of axiology. The results of the study indicate that science cannot be viewed as a value-free activity, because every stage of the scientific process, from problem selection and method development to data interpretation and application of research results, is constantly influenced by social norms, moral considerations, and certain values. Therefore, axiology plays a crucial role in ensuring that scientific progress prioritizes human welfare and does not have destructive impacts. Furthermore, critical thinking skills are an important element in the application of axiology, as they enable humans to assess and consider the benefits and consequences of science more deeply. This study also emphasizes that scientists have a moral responsibility both internally, such as maintaining academic integrity and scientific objectivity, and externally, namely ensuring that research results are utilized for the common good. Thus, this article highlights the importance of integration between science, ethics, and values ​​as a foundation for developing knowledge that is not only scientifically correct, but also morally good and beneficial for the sustainability of life.

Philosophy of science has an important role in the preparation of scientific work, especially in management science, by providing a conceptual framework that integrates aspects of ontology, epistemology and axiology. This research discusses the application of the philosophy of science in the entire research process, starting from problem formulation, developing a theoretical framework, to presenting findings. The philosophy of science approach allows the selection of relevant research paradigms and valid methods to produce applicable and ethical solutions. In addition, philosophy of science contributes to the development of new paradigms, strengthening research ethics, and increasing creativity in scientific research. By using a literature review approach, this research provides insight into how the philosophy of science supports the development of management science through knowledge validation and systematic methodological testing

This research discusses the development of philosophy of science in the context of management science in the era of digitalization. With a qualitative approach, this research identifies the role of philosophy of science as a conceptual foundation in facing the challenges of the digital era, such as automation, big data and artificial intelligence. This study outlines the three main pillars of the philosophy of science, namely ontology, epistemology and axiology, and their application in the development of management theory and practice. The research results show that integrating the philosophy of science in management can increase adaptability, innovation and ethics in organizational management in the digital era. This research recommends strengthening management education based on the philosophy of science to produce leaders who are competent and broad-minded