PERBANDINGAN APBN PEMERINTAH ERA PRESIDEN SBY – JK DAN JOKOWI – JK: ANALISIS BELANJA NEGARA PERSPEKTIF MAQĀSID SYARI`AH

Government budget is an important thing to pay attention. Whether spending in the APBN can meet the basic needs of its people or not. In Islam, the basic needs are reflected in the five maqasid sharia namely hifdzud-din, hifdzun-nafs, hifdzul ‘aql, hifdzun-nasl and hifdzul-mal. This journal was written using descriptive qualitative research methods with the main data source in the form of an APBN. This study looked at the comparison of government spending during SBY - JK and Jokowi - JK based on functions, then included in the indicators of each of the five maqasid sharia. The results of the study show that in the era of President SBY - JK, the expenditure budget in maqasid sharia was prioritized on hifdzul-‘aql, hifdzun-nafs and hifdzul-mal, then on hifdzud-din and hifdzun-nasl. The level of maqasid syariah is in the order of the hifdzun-nafs budget in 2010 and 2011, and in the hifdzul-'aql in 2013. Whereas in the time of Jokowi – JK the budget priority in maqasid syariah was seen in hifdzul-mal and hufdzun-nafs, then on hifdzul -'aql, hifdzu-din and finally hifdzun-nasl. The level of maqasid sharia which is sequential is only found in the budget in hifdzul-‘aql in 2015, 2016 and 2018.