INTERNALISASI BIAYA EKSTERNAL DALAM PENAWARAN: PERSPEKTIF MAQASID SYARIAH

Abstract

This study aims to examine the internalization of external costs in offerings from the perspective of Maqasid Shariah. External costs, which include environmental and social impacts not reflected in the price of products or services, are often overlooked in conventional economics. However, in Maqasid Shariah, which aims to achieve universal welfare and justice by protecting religion, life, intellect, progeny, and property, these external costs must be considered. This research employs a qualitative approach using case studies and document analysis to identify the concept of external costs, explore internalization methods consistent with Shariah principles, and assess their impact on social and environmental welfare. The results indicate that internalizing external costs in accordance with Maqasid Shariah principles can enhance economic justice and social and environmental welfare. Methods such as implementing Shariah-based taxes and incentives for sustainable business practices can effectively integrate external costs into product pricing. Case studies from countries that have adopted these policies show positive outcomes in reducing negative impacts on society and the environment. This study recommends the adoption of policies that reflect Maqasid Shariah values to create a more equitable and sustainable economic system.