Amalia, Euis2019-09-252019-09-252016-07-232011-01http://hdl.handle.net/20.500.12424/155427This article discusses the transformation of Islamic economics values in delivering a distributive equity for strengthening small micro enterprise in Indonesia. Distributive unfairness still appears in various aspects including government budget allocation policies in an attempt to develop a small micro entrepreneurs, either through the State Budget (APBN) and the allocation of bank financing to SMEs. The policies put forward the interests of big business are only owned by a handful of people. Whereas the majority of Indonesian people are in the small micro entepreneurs. Economic values of Islam in this article attempted to be transformed in a number of policies and efforts of the stakeholders to implement the instruments of Islamic economics, free of ribâ, and put zakâh as the main tool of redistribution budget.indWith permission of the license/copyright holdersyirkahIslamic economicsdistributive equitytransformationEconomic ethicsEthics of economic systemsReligious ethicsSpirituality and ethicsMethods of ethicsPhilosophical ethicsJournal volume