Keadilan Fiskal Islam Dalam Penganggaran APBDes: Interaksi Amanah, Transparansi dan Maslahah
DOI:
https://doi.org/10.47065/arbitrase.v6i3.3122Keywords:
Islamic Fiscal Justice; Village Budget; Transparency; MaslahahAbstract
This study aims to analyze how Islamic fiscal justice is realized in Village Revenue and Expenditure Budgets (APBDes). To date, studies on village fund management have tended to focus on administrative aspects such as transparency and accountability, thus failing to comprehensively explain the role of moral values in shaping fiscal justice. This study specifically examines the interaction between the values of amanah (trust), transparency, and maslahah (benefit for the benefit of the community) in APBDes management. The method used was a qualitative approach, with data collection techniques through interviews, observation, and analysis of APBDes documents. The data obtained were then analyzed using thematic analysis.The results indicate that the values of amanah (trust) and transparency have been internalized in village budget management practices. However, the implementation of maslahah values as a basis for determining budget priorities still faces limitations, primarily due to mandatory central fiscal policies. Therefore, Islamic fiscal justice in APBDes budgeting is not solely determined by administrative aspects but is also formed through the interaction between the moral values of village officials, community participatory mechanisms, and the prevailing fiscal policy structure.This research contributes to enriching the study of public finance based on Islamic values, particularly in the context of village financial management, and serves as a reference for formulating policies that are more equitable and oriented towards the welfare of the community.
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