Integration of Maqashid Syariah Values in State Budget Policy: A Conceptual Study of the Indonesian State Budget
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Keywords:
Maqashid Shariah, Islamic public finance, fiscal policy, APBN, ethical budgeting, Indonesia, Islamic governance, policy reformAbstract
This study explored the conceptual integration of Maqashid Shariah values into Indonesia’s national budget policy (APBN). Although Indonesia has initiated various Islamic economic instruments such as zakat, waqf, and sukuk, the national fiscal framework still lacks systemic alignment with Islamic ethical values. Using a qualitative case study approach, this research investigates the normative gaps and operational challenges in embedding Maqashid principles into the budgeting process. Data were collected through semi-structured interviews, document analysis, and non-participatory observations involving key stakeholders in fiscal policy formulation. The results reveal a significant disconnection between technocratic budget practices and ethical-spiritual objectives rooted in Islam. The absence of measurable indicators for Maqashid-oriented outcomes has limited the realization of public welfare. This study proposes a conceptual framework the Maqashid Syariah Fiscal Framework which incorporates ethical indicators and evaluative mechanisms into fiscal governance. The findings contribute to the epistemological development of Islamic public finance and offer practical policy implications for enhancing justice, welfare, and accountability in state budget practices.
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