ANALISIS KESESUAIAN SISTEM PENGANGGARAN BERBASIS KINERJA DENGAN MAQASHID SYARIAH DALAM PEMBANGUNAN DAERAH

Abstract

This study analyzes the compatibility of performance-based budgeting with the principles of maqashid shariah in regional development. This research employs a qualitative approach with the library research method to examine various relevant literatures, including regional budget policies and the principles of maqashid shariah. The findings indicate that performance-based budgeting aligns with maqashid shariah in terms of justice, efficiency, and transparency. However, challenges remain in optimizing budget distribution to be more equitable and in accordance with Islamic principles. The implications of this study are expected to provide insights for policymakers in designing budget strategies that better align with Islamic values, ultimately enhancing community welfare and sustainable regional development.