Ayumiati, Heru Fahlevi, Muhammad Yasir Yusuf, Syukriy Abdullah
Aceh is a region that has special autonomy and privileges based on law within the Unitary State of the Republic of Indonesia. In terms of the application of the special autonomy, four pillars shall be enacted by the government, including the implementation of religious life and the role of religious scholars in making regional policies in the context of Islamic law. This present study aims to examine the realization of regional expenditures based on their functions in accordance with the maqaşid al-shari'ah (objectives of the Islamic law). This normative legal study analyzed data by using the theory of maqaşid al-shari'ah. The data consisted of documents such as Aceh Regional Revenue and Expenditure Budget (APBA) reports, legislation, and relevant articles and books. The findings of the study revealed that the determination of regional expenditures has been moderate and reflected the realization of the maqaşid al-shari'ah, although less optimal. In addition, the implementation of APBA management has been in line with the maqaşid al-shari'ah, including protecting soul, property, religion, mind, and lineage. Yet, in the concept of maqaşid al-shari'ah, the proposed order should be protecting religion, soul, mind, lineage, and then property. Despite following the maqaşid al-shari'ah, the order of the implementation of APBA management differs from that developed by Muslim scholars. However, such hierarchical order needs not to be understood as is, since in certain conditions (i.e., emergency), protecting soul should be more prioritized than protecting religion. Moreover, the category of budget management cannot be distinguished diametrically, i.e., protection of mind also includes protection of religion since it involves funding for education and dayah (Islamic boarding schools). © 2024 Universitas Islam Negeri Ar-Raniry. All rights reserved.
Faculty of Economics and Business, Syiah Kuala University, Indonesia; Universitas Islam Negeri Ar-Raniry, Banda Aceh, Indonesia
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