APBN Dalam Perspektif Fiqih Ekonomi Kontemporer

Abstrac: The economic development of a country plays a very important role in the development of the country. This is a factor in determining whether a country will develop or not. To become an Islamic country that can develop, of course there are many aspects that need to be considered. One of them is seen from the management of state money, namely the State Revenue and Expenditure Budget which is organized as Baitul Mal which manages all income and expenditure of citizens' assets. The aim of this APBN research is a plan regarding government work in order to improve sustainable development results and implement the nation's progress. The APBN can realize economic growth and stability as well as equal distribution of income in order to achieve the progress of a country. This research uses a qualitative approach using descriptive analysis methods of data and documents so that it is included in library research, with primary data from Islamic legal sources. By analyzing the content of certain themes, this research uses legal istinbath to analyze and conclude answers to the problem formulation (Setiawan 2019; Basit 2020). Istinbath is a system or method for exploring the postulates of revelation, namely the Al-Qur'an and Hadith and the jurisprudence of previous ulama to be expressed in the form of legal decisions on the issues in question (Ariyadi 2017; Abidin 2018; Rahmawati 2014). APBN law in Islam is permitted and according to the legal basis for the APBN contained in chapter VIII of the 1945 Constitution Amendment IV article 23 which regulates the APBN or State Revenue and Expenditure Budget.