The Value of Local Wisdom in the Contextualization of Budgeting in Aceh

Delfi Suganda, Teguh Murtazam


Aceh Province is a special area. Acts No. 11 of 2006 concerning the
Government of Aceh provides freedom in terms of managing the government,
especially regarding the implementation of Islamic law in Aceh. Islamic Shari’a is
not only understood as a rule that regulates education, but also about regulation in
government management in Aceh. One part of the government is about compiling
regional spending in Aceh. This research is focused on budgeting which will be
contextualized with Acehnese values, namely the local value of implementing
Islamic law in Aceh. Priority indicators for a budget arrangement so that they
fulfill the requirements as ideal budgets according to Islam (Islamic budget ideal).
In terms of substance, this research is classified into qualitative research, which
focuses on the depth and sharpness of the study. So if more quantitative research
is on a broad, broad framework, the qualitative study is digging, swooping, and
deep. Islamic budgeting is a value that in this context wants to be included in the
budget in South Aceh. Based on the results of the study it was found that in terms of
the determination of post-expenditure it is possible to include the values of Islamic
Shari’a. In this case the post expenditure is based on maqasid as-Syari’iyah. In
terms of revenue, only zakat, shadaqah, and infaq are possible to be contextualized.
As for ‘usyr, rikaz, etc., it is not possible because regional revenues from the fiscal
side are regulated so rigid in state regulations




Contextualization; Islamic Budgeting; Budget

Full Text:





  • There are currently no refbacks.


Lambung Mangkurat Law Journal has been indexed by:



Member Of 

Plagiarism Detection by

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.