Konsep Dasar Penyusunan Anggaran dalam Prespektif Akuntansi Syari’ah

Abstract

One of the most important aspects of an organization’s financial management, even in Sharia-based organizations. The objective of this study is to examine the fundamental principles of budget preparation from a Sharia perspective and to identify the principles that distinguish it from conventional budgeting. The method used is a qualitative approach involving a literature review on several topics related to Islamic law and budgeting practices. The findings of this study indicate that budget preparation in Sharia accounting should not only focus on efficiency and effectiveness but must also consider Islamic principles such as trustworthiness (amanah), transparency, justice ('adl), and the elements of usury (riba), uncertainty (gharar), and gambling (maysir). Furthermore, budgeting from a Sharia perspective also serves as a tool for planning, control, and evaluation aimed at achieving comprehensive well-being (falah). Thus, the implementation of Sharia-based budgeting is expected to create a financial system that is more ethical, equitable, and sustainable.