ABSTRACT
Indonesia and Brunei Darussalam are Muslim-majority countries. This article aims to study whether Islamic values have contributed to the direction of sustainable economic growth (SEG) plan in these two countries. This study use content analysis in examining the Indonesian Mid-Term Development Plan 2020–2024 document and the 2018–2023 Brunei Darussalam Eleventh National Development Plan. The results show that Indonesia has presented a plan for achieving SEG, the principles and mainstreaming, development agendas, targets and indicators. However, Islamic values are not present explicitly to become foundation in the planning. Meanwhile, Brunei Darussalam emphasizes its achievement plan of SEG on diversifying the non-oil and gas economy, and applies Islamic values as guidance to achieve SEG which prioritizing human capital who have competence, skills and Muslim personality. Notwithstanding, there are still gaps in the formulation of a non-oil and gas economic development plan which economically, socially, and environmentally integrated based on Islamic perspective.
