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The rapid growth of the Internet of Things (IoT) has driven numerous innovations in wireless communications that not only demand technical efficiency but also raise philosophical questions about the nature of scientific knowledge. One such innovation is Physical Layer Network Coding (PLNC), a communication technique that utilizes signal interference as a source of information to enhance system performance. This paper examines the philosophical dimensions of science within PLNC, focusing on three fundamental aspects: ontology, epistemology, and axiology. Ontologically, PLNC represents a new paradigm in wireless communication that reinterprets interference not merely as noise but as an opportunity. Epistemologically, knowledge of PLNC is derived through scientific methods such as mathematical modeling, experimentation, and simulation—yielding intersubjective and verifiable truths. Axiologically, PLNC holds practical value in terms of energy efficiency, data reliability, and contributions to the sustainability of IoT ecosystems, while also raising ethical considerations regarding privacy and information security. Thus, this study demonstrates that the development of PLNC cannot be separated from philosophical reflection, emphasizing the profound interconnection between technological advancement, scientific methodology, and human values.

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.