PERBANDINGAN APBN PEMERINTAH ERA PRESIDEN SBY - JK DAN JOKOWI - JK: ANALISIS BELANJA NEGARA PERSPEKTIF MAQĀSID SYARI`AH

Abstract

Government budget is an important thing to pay attention. Whether spending in the APBN can meet the basic
needs of its people or not. In Islam, the basic needs are reflected in the five maqasid sharia namely hifdzud-din,
hifdzun-nafs, hifdzul ‘aql, hifdzun-nasl and hifdzul-mal. This journal was written using descriptive qualitative
research methods with the main data source in the form of an APBN. This study looked at the comparison of
government spending during SBY - JK and Jokowi - JK based on functions, then included in the indicators
of each of the five maqasid sharia. The results of the study show that in the era of President SBY - JK, the
expenditure budget in maqasid sharia was prioritized on hifdzul-‘aql, hifdzun-nafs and hifdzul-mal, then
on hifdzud-din and hifdzun-nasl. The level of maqasid syariah is in the order of the hifdzun-nafs budget in
2010 and 2011, and in the hifdzul-'aql in 2013. Whereas in the time of Jokowi – JK the budget priority
in maqasid syariah was seen in hifdzul-mal and hufdzun-nafs, then on hifdzul -'aql, hifdzu-din and finally
hifdzun-nasl. The level of maqasid sharia which is sequential is only found in the budget in hifdzul-‘aql in
2015, 2016 and 2018.