Rethinking Anti-Corruption in Public Finance: Integrating Hisbah and Maqasid Sharia into Indonesia’s Budgeting System

Abstract

Conventional anti-corruption strategies in public finance, particularly those emphasizing legalistic and technocratic approaches, have proven ineffective in addressing corruption within Indonesia’s State Budget (APBN). An overreliance on quantitative indicators raises significant concerns, as it can compromise transparency, integrity, and ethical governance. This study aims to critique the limitations of the current anti-corruption framework and propose an alternative model grounded in Islamic principles, specifically the concepts of hisbah and maqashid sharia, to enhance ethical oversight and public accountability in fiscal governance. Using a qualitative approach, the study analyzes contemporary empirical data and Islamic ethical frameworks to explore the integration of these principles into the budgeting process. The analysis includes case-based insights and theoretical interpretations of Islamic governance models. Findings indicate that hisbah, as a participatory and community-based oversight mechanism, offers a viable alternative to top-down audit systems. Maqashid sharia provides a normative foundation for aligning budgeting with public interest, emphasizing justice, protection of property, human dignity, and collective welfare. These principles can be operationalized through inclusive planning, socially responsive spending, and value-based performance evaluation.