PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA DESA DALAM MENINGKATKAN KESEJAHTERAAN PERSFETIF MAQASID SYARIAH DI SEMPALAI SEBEDANG KEC. SEBAWI KAB SAMBAS

Abstract

This study aims to analyze the implementation of the Village Revenue and Expenditure Budget (APBDes) in improving community welfare and to examine its implementation from the perspective of maqasid al-shariah in Sempalai Sebedang Village, Sebawi District, Sambas Regency. This research employed a qualitative approach using field research. Data were collected through observation, in-depth interviews, and documentation involving village government officials, the Village Consultative Body (BPD), and community members as research informants. Data analysis consisted of data reduction, data presentation, and conclusion drawing and verification. The findings indicate that APBDes implementation is directed toward infrastructure development, health services, education, social protection, economic empowerment, and religious activities. Improvements in community welfare can be identified through three aspects: social justice, economic justice, and democratic justice. Social justice is reflected in the implementation of village direct cash assistance and health services; economic justice is demonstrated through development activities involving local residents as workers and empowerment training; while democratic justice is reflected in community deliberation and supervision by the BPD. From the perspective of maqasid al-shariah, APBDes implementation is related to five main objectives: hifz al-din through support for religious activities, hifz al-nafs through health services, hifz al-'aql through educational support, hifz al-nasl through stunting prevention and nutritional assistance, and hifz al-mal through economic empowerment, employment opportunities, and community security. The study concludes that APBDes implementation in Sempalai Sebedang Village is directed toward fulfilling both the material and non-material needs of the community and is consistent with efforts to promote public welfare through the principles of maqasid al-shariah