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Modeling Financial Realization of Regional Budget Using Maqasad al-Shari’ah Approach: A Case of Central Bangka Regency

Riska Wijayanti, Sebastian Herman and Eri Hariyanto

Chapter 9 in Islamic Economic Institutions in Indonesia:Are they Successful in Achieving the Maqasad-al-Shari'ah, 2023, pp 137-171 from World Scientific Publishing Co. Pte. Ltd.

Abstract: This chapter discusses how the financial realization in the monitoring and evaluation data of the regional budget of Central Bangka Regency is in accordance with the maqasad al-shari’ah approach. Also, this research will provide a new model for regional development programs that are in accordance with the 5 maqasad al-shari’ah priorities. This chapter uses a qualitative method using the analytic network process or ANP with case studies in the Central Bangka Regency. This method is a way of obtaining decisions and using calculations to get a ratio scale. Data from this study were obtained from interviews with related sections, direct observations, and related data. From this study, it will be known that the realization of monitoring and evaluation of data of the Bangka Tengah District is not in accordance with the approach of the maqasad al-shari’ah; also, this study will find a new data monitoring and evaluation model based on the five concepts of the maqasad al-shari’ah.

Keywords: Islamic Economics; Institutions; Maqasad al-Shari'ah; Islamic Capital Market; Shari'ah Entrepreneurship; Indonesia; Finance; Economics; International Finance; Corporate Finance; Islamic Finance (search for similar items in EconPapers)
JEL-codes: A1 A14 F3 (search for similar items in EconPapers)
Date: 2023
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