ANALISIS TEORI BIAYA PRODUKSI KLASIK DAN PERBANDINGAN TEORI BIAYA PRODUKSI MAQASID SYARIAH

Abstract

This study aims to analyze classical production cost theory and compare it with Islamic production cost theory based on the principles of Maqasid al-Shariah. In classical cost theory, producers focus on material efficiency through cost minimization and profit maximization, without considering moral values or social impacts. In contrast, Islamic economics views production costs as part of spiritual and social responsibility that must align with the principles of tawhid, justice, and public welfare (maslahah). This research employs a library research method with a descriptive qualitative approach, applying the Miles and Huberman analysis model. The findings show that the Maqasid al-Shariah perspective frames every production decision within the protection of religion, life, intellect, lineage, and wealth, implying that costs are assessed not only in terms of financial efficiency but also in terms of blessing, halal compliance, and societal well-being. The study also highlights that within the halal industry, cost components such as halal certification, quality control, and social responsibility are integral parts of a cost structure that supports business sustainability. Therefore, Islamic cost theory offers a more comprehensive and just paradigm for addressing the needs of modern economic practices while strengthening the long-term sustainability of the halal industry.