Potensi dan Tantangan APBN Berbasis Syariah sebagai Pilar Pembangunan Ekonomi Berkeadilan

Abstract

This study explores the potential and challenges of implementing a Sharia-based State Budget (APBN) as a fundamental pillar for achieving just and equitable economic development, grounded in the economic thought of Taqiyuddin an-Nabhani. According to an-Nabhani, the Islamic fiscal system integrates sources of public revenue such as zakat, kharaj, fa’i, and public ownership, managed through the institution of Baitul Mal under the Islamic government system. This system emphasizes justice, transparency, and accountability to ensure equitable distribution of wealth and fulfillment of societal needs. However, challenges remain in applying these principles within contemporary governance frameworks, including the need for deep understanding of Islamic law, professional management, and strict oversight to prevent corruption and inefficiency. The study concludes that with strong regulatory support and collaborative governance, a Sharia-based APBN can effectively underpin inclusive and sustainable economic development in Muslim-majority contexts.

Keywords: Sharia-based State Budget, Taqiyuddin an-Nabhani.