REGIONAL DEVELOPMENT BUDGET BASED MAQASID AL SYARI'AH: REALIZATION ANALYSIS OF THE PALOPO CITY BUDGET

Abstract

This paper discusses about “Regional shopping budget based maqasid al syari’ah: realization analysis of the palopo city budget" with the focus of the problem, namely, first: the reality of empowering the government expenditure budget and realization of its utilization in Palopo City, second: how the government and its policies encourage the development of people's living standards with the realization of the government expenditure budget in terms of the hierarchy or interconnectivity of the concept of maqasid al-syari'ah. The type of research is field research that is descriptive and explorative by using multi approaches such as normative, juridical, sociological, and welfare theology. These approaches are instruments that are able to elaborate on the optimization of the use of regional budgets in governance and the preferences for the application of maqasid al syari'ah in it. The reality of the budget in Palopo shows an increase in income in the last four years so that the increase has made the local government have room to manage regional expenditure, whether it is improving the quality of government, capital expenditure or development funding. Accelerated increase in regional income is realized with the right performance and steps to achieve the targets which are further optimized for community empowerment. The accelerated increase in income contributes to smoothing government performance and realizing various programs that are more or less influenced by how the regional budget is managed. Optimization of regional budgets is indicated by the high absorption capacity of budget spending such as capital and infrastructure.
The results showed that the local government was considered to have carried out various efforts and policies by encouraging the development of people's lives. The realization of the government expenditure budget is considered to have interconnectivity with the concept of maqasid al syari'ah. Massive acceleration of budget absorption is carried out so that dependence from the central and provincial levels can be minimized. Assessment of the local government in budget management has reflected the government's performance every year. The realization of these regional budget expenditures has a broad impact on the standard of living of the community, especially in the provision of better basic services for its citizens. There are pro-people policies that are protective, responsive, constructive and aspirational. The preference for the application of the maqasid al syari'ah value in realizing the regional budget is measured based on its function as stated in the maqasid al syari'ah. The preference for applying maqasid values requires innovative breakthroughs so that budget realization leads to actualization and context, not to formality and text.