EDUCATION BUDGET MANAGEMENT: ANALYSIS OF THE SHARIA MAQASID APPROACH

Abstract

Education is the main key to improving human resources and the prosperity of a country or region. For this reason, the government plays a role and is responsible for providing education to improve the quality of public education. The purpose of this study was to analyze the budget for the education sector using the maqasid sharia concept. This research was conducted in Bener Meriah district, with the data source used in the form of secondary data, namely financial report data on the realization of the Benar Meriah district government's budget in the field of education. By analyzing data using descriptive qualitative methods by collecting data, then compiling and managing and analyzing data to describe certain circumstances. The results of this study indicate that the budget allocation for education in Bener Meriah district in its application has not fully dominated the dharuriiyah concept using five indicators. However, the budget allocation is more focused on: firstly protecting descendants, secondly protecting religion, and thirdly protecting reason, while protecting life and property is not prioritized.