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

Aceh Province is a special area. Acts No. 11 of 2006 concerning theGovernment of Aceh provides freedom in terms of managing the government,especially regarding the implementation of Islamic law in Aceh. Islamic Shari’a isnot only understood as a rule that regulates education, but also about regulation ingovernment management in Aceh. One part of the government is about compilingregional spending in Aceh. This research is focused on budgeting which will becontextualized with Acehnese values, namely the local value of implementingIslamic law in Aceh. Priority indicators for a budget arrangement so that theyfulfill the requirements as ideal budgets according to Islam (Islamic budget ideal).In terms of substance, this research is classified into qualitative research, whichfocuses on the depth and sharpness of the study. So if more quantitative researchis on a broad, broad framework, the qualitative study is digging, swooping, anddeep. Islamic budgeting is a value that in this context wants to be included in thebudget in South Aceh. Based on the results of the study it was found that in terms ofthe determination of post-expenditure it is possible to include the values of IslamicShari’a. In this case the post expenditure is based on maqasid as-Syari’iyah. Interms 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 fiscalside are regulated so rigid in state regulations