Conceptual Framework for Preparing APBD Based on Sharia Values: Systematic Literature Review
DOI:
https://doi.org/10.61132/iceat.v3i1.230Keywords:
Islamic Public Finance, Maqasid Shariah, Sustainable Development GoalsAbstract
Regional budget policies serve as fundamental instruments for macroeconomic management, distributive justice, and sustainable development. In Indonesia, the implementation of the Regional Revenue and Expenditure Budget (APBD) remains heavily dominated by technocratic paradigms that prioritize economic growth and administrative compliance, often neglecting ethical, spiritual, and social justice dimensions. This study employs a Systematic Literature Review (SLR) guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework. Literature was sourced from Scopus, Web of Science, and Google Scholar, focusing on Islamic public finance, Sharia governance, and regional fiscal policy. The review reveals a significant epistemological disconnect between conventional fiscal management and Islamic ethical objectives. Empirical evidence from decentralized regions demonstrates that Sharia implementation is frequently limited to symbolic regulations, hampered by conflicting political interests, and lacking measurable evaluative indicators. To address this, the study formulates the Maqasid Shariah Fiscal Framework (MSFF), integrating the protection of religion, life, intellect, lineage, and property into APBD planning. The framework aligns Islamic fiscal principles with modern Sustainable Development Goals (SDGs) and Environmental, Social, and Governance (ESG) criteria. Transitioning to a Sharia-based budgeting framework requires a paradigm shift from purely administrative accountability to a dual-accountability system. Integrating innovative instruments like Municipal Sukuk and Zakat into regional fiscal strategies can optimize sustainable development, ensuring that public expenditures genuinely reflect the public interest.
Downloads
References
Ahmad, Z. (1989). Public finance in Islam.
Anwar, D. R., Wahab, A., & Waris, W. (2025). Maqasid syariah and sustainable development: Integrating Islamic objectives into economic planning. Formosa Journal of Multidisciplinary Research, 4(6), 2601–2618. https://doi.org/10.55927/fjmr.v4i6.269
Asy’arie, A. A. A., Dewi, A. P., & Asiyah, B. N. (2025). Blockchain-based sharia accounting model: Practical implications for increasing transparency and trust in Islamic financial institutions. Formosa Journal of Science and Technology, 4(7), 2017–2036. https://doi.org/10.55927/fjst.v4i7.164
Ayumiati, Fahlevi, H., Yusuf, M. Y., & Abdullah, S. (2024). Budget management of the Aceh government: An analysis of the Maqashid al-shari’ah approach. Samarah, 8(1), 538–555. https://doi.org/10.22373/sjhk.v8i1.19886
Cahyoginarti, Amrin, & Mohamed, A. A. (2025). Integration of tax justice principles into Islamic law for the achievement of Sustainable Development Goals. Profetika: Jurnal Studi Islam, 26(2), 631–648. https://doi.org/10.23917/profetika.v26i02.12426
Chilshi, I., Aini, K., Marina, R., Roja, D., Firdaus, A., & Arifai, M. (2024). Implementing Sharia accounting principles in the public sector: A systematic literature review of challenges and opportunities. Journal name not fully provided.
Darma Sintara, A. R. P., Saraya, S., & Nouri, A. U. R. (2025). Regional legislative oversight of fiscal policy in contemporary Islamic economic law. MILRev: Metro Islamic Law Review, 4(2), 1237–1257. https://doi.org/10.32332/milrev.v4i2.11076
El-Halaby, S., Aboul-Dahab, S., & Bin Qoud, N. (2021). A systematic literature review on AAOIFI standards. Journal of Financial Reporting and Accounting, 19(2), 133–183. https://doi.org/10.1108/JFRA-06-2020-0170
Farhana, I., Markham, C., & Basri, H. (2022). Implementing Islamic principles and values in public budgeting: A battle of mindset. Journal of Islamic Accounting and Business Research, 13(3), 444–463. https://doi.org/10.1108/JIABR-01-2021-0015
Harahap, B., Risfandy, T., & Futri, I. N. (2023). Islamic law, Islamic finance, and Sustainable Development Goals: A systematic literature review. Sustainability, 15(8), 6626. https://doi.org/10.3390/su15086626
Hidayat, F., et al. (2026). State budget efficiency according to Ibn Khaldun and Abu Yusuf and its implementation in Indonesia’s state budget. Journal/source not fully complete.
Hidayat, R. (2025). Integration of Maqashid Syariah values in state budget policy: A conceptual study of the Indonesian state budget. Journal Corner of Education, Linguistics, and Literature, 5, 559–567. https://doi.org/10.54012/jcell.v5i001.617
Isro, A. (2025). The transformation of Abu Yusuf’s fiscal principles: Formulating inclusive Sharia policies for economic stability and welfare in developing countries. Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam. https://doi.org/10.30868/ad.v9i02.9009
Kian, L., Abas, S., & Mansir, F. (2026). Syariah government credit card: Reframing public expenditure management through Islamic financial principles in Indonesia. Journal/source not fully complete.
Kurrohman, T., & Oktaviani, S. A. (2025). Strengthening local government’s role in implementing sustainable budgeting through environment-based budgeting in Indonesia. EKUITAS: Jurnal Ekonomi dan Keuangan, 9(3), 460–476. https://doi.org/10.24034/j25485024.y2025.v9.i3.7196
Makruf, J., & Jahroni, J. (2024). From Islamic modernism to Islamic conservatism: The case of West Sumatra Provinces, Indonesia. Cogent Social Sciences, 10(1). https://doi.org/10.1080/23311886.2024.2406297
Maulina, R., Dhewanto, W., & Faturohman, T. (2023). The integration of Islamic social and commercial finance (IISCF): Systematic literature review. Heliyon, 9(11), e21612. https://doi.org/10.1016/j.heliyon.2023.e21612
Mawahib, M. A., & Fauzan, F. (2026). Implementation of good governance in ethics-based financial reporting system in Jember District. Research Horizon, 6(1), 39–50. https://doi.org/10.54518/rh.6.1.2026.913
Mawardi, I., Widiastuti, T., & Al Mustofa, M. U. (2022). Constraints and strategies for municipal Sukuk issuance in Indonesia. Journal of Islamic Accounting and Business Research, 13(3), 464–485. https://doi.org/10.1108/JIABR-03-2021-0082
Mergaliyev, A., Asutay, M., Avdukic, A., & Karbhari, Y. (2021). Higher ethical objective (Maqasid al-Shari’ah) augmented framework for Islamic banks. Journal of Business Ethics, 170(4), 797–834. https://doi.org/10.1007/s10551-019-04331-4
Monika Handayani, Ela Hayati, & Sirajudin. (2025). Management of ZIS funds by local government (BAZNAS). International Journal of Science and Research Archive, 16(1), 854–860. https://doi.org/10.30574/ijsra.2025.16.1.2044
Page, M. J., et al. (2021). PRISMA 2020 explanation and elaboration. BMJ, n160. https://doi.org/10.1136/bmj.n160
Ramdani, R. (2021). Systematic literature review on Islamic endowment funds. Library Philosophy and Practice.
Rifah Yuliani, M. (2024). Implementation of Sharia economics in sustainable development. Economics Studies and Banking Journal, 2(2), 354–361.
Sholihat, P. A., Basri, Y. M., & Nasrizal, N. (2025). Optimizing regional government budget absorption. Revista Catarinense Da Ciência Contábil, 24, e3633. https://doi.org/10.16930/2237-7662202536331
Wahid, S., Haddade, A. W., & Syattar, A. (2025). Implementation of principles and innovations in Islamic finance development in Indonesia. Journal of Universal Community Empowerment Provision, 5(2), 60–67. https://doi.org/10.55885/jucep.v5i2.595
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Proceeding of the International Conference on Economics, Accounting, and Taxation
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
