Maqasid al-Sharia and Anti-Corruption Governance: An Operational Framework for Evaluating State Officials' Wealth Disclosure in Indonesia

Zaki Sima Fashimado; Mukhamad Yazid Afandi

doi:10.21580/wishel.2026.2.2.32247

Authors

Zaki Sima Fashimado Universitas Islam Negeri Sunan Kalijaga Yogyakarta, Indonesia https://orcid.org/0009-0008-8269-9084
Mukhamad Yazid Afandi Universitas Islam Negeri Sunan Kalijaga Yogyakarta, Indonesia https://orcid.org/0009-0001-3693-8717

DOI:

https://doi.org/10.21580/wishel.2026.2.2.32247

Keywords:

Maqasid al-Sharia, Hifz al-Mal, Public Accountability, Normative Compliance, LHKPN

Abstract

Public-sector asset disclosure is central to anti-corruption governance, but its substantive effectiveness still needs attention. In Indonesia, the State Officials' Wealth Report (Laporan Harta Kekayaan Penyelenggara Negara—LHKPN) is the principal disclosure instrument; however, 2025 statistics released by the Komisi Pemberantasan Korupsi (KPK) reveal a 3.18-percentage-point gap between submission (98.51%) and substantive completeness (95.33%) across 415,062 reporting officials, alongside an 11.74-percentage-point asymmetry between the judicial sector (99.65%) and the central legislative sector (87.91%). This study evaluates the substantive effectiveness of LHKPN through the maqasid al-sharia framework, with particular emphasis on hifz al-mal (protection of wealth), and develops an operational diagnostic framework for assessing public-sector asset disclosure regimes in Muslim-majority democracies. The study adopts a normative-analytical legal research design integrating statutory, conceptual, and maqasid-evaluation approaches. Hifz al-mal is operationalised into four diagnostic criteria—preventive transparency (wuduh/rawaj), rigorous verification (hifdh/thabat), proportionate sanction (adl), and ethical stewardship (amanah/ihsan)—anchored in the classical jurisprudence of Ibn Ashur and al-Shatibi and applied to the 2025 KPK dataset, with operational grounding in the indicator framework of Zailani et al. (2022). Although Indonesia's legal framework is institutionally robust, LHKPN's substantive effectiveness is undermined by verification deficits, sanction asymmetries, and an ethical-formation gap. Of the four criteria, only preventive transparency is partially fulfilled; the remaining three are substantially or structurally unfulfilled. The study contributes an operational framework for evaluating public-sector asset disclosure in Muslim-majority democracies and highlights the need to combine institutional reform with integrity formation grounded in maqasid al-sharia.

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