<![CDATA[Penelitian ini mempelajari pentingnya kebijakan fiskal berbasis syariah untuk mengarahkan kembali aturan pada masa pandemi COVID-19, menggunakan penekanan di konsep realokasi dan refocusing dana publik. Metode penelitian yg digunakan ialah studi perpustakaan dengan pendekatan deskriptif untuk menjelaskan fenomena kebijakan fiskal berbasis syariah dan implementasinya dalam mengatasi dampak ekonomi pandemi. Hasil penelitian memberikan bahwa kebijakan fiskal berbasis syariah memberikan landasan yang kokoh buat mengelola aturan dengan prinsip-prinsip ekonomi Islam yang menekankan keadilan, keberlanjutan, serta nilai-nilai etika. Realokasi serta refocusing dana publik dilakukan dengan memprioritaskan sektor kesehatan, perlindungan sosial, serta pemulihan ekonomi, sejalan menggunakan prinsip-prinsip ekonomi syariah. Penyesuaian aturan dilakukan melalui penggunaan Belanja tak Terduga (BTT) buat mendukung penanganan kesehatan, jaring pengaman sosial, serta pemulihan ekonomi pada tingkat wilayah. Selain itu, penyesuaian penerimaan pajak dan transfer ke wilayah pula dilakukan buat mengatasi penurunan pendapatan akibat dampak ekonomi pandemi. dengan demikian, kebijakan fiskal berbasis syariah sebagai instrumen yang efektif dalam menangani kompleksitas tantangan ekonomi yg dihadapi selama pandemi COVID-19, dengan memastikan pengelolaan anggaran yang adil, berkelanjutan, dan berorientasi pada kesejahteraan sosial. This study examines the importance of sharia-based fiscal policy in redirecting budgets at some stage in the COVID-19 pandemic, focusing at the idea of reallocation and refocusing of public funds. The research technique used is a library study with a descriptive approach to explain the phenomenon of sharia-based fiscal policy and its implementation in overcoming the financial effect of the pandemic. The results showed that sharia-based fiscal policy provides a solid foundation for managing budgets with Islamic economic principles that emphasize justice, sustainability, and ethical values. Reallocation and refocusing of public funds are carried out by prioritizing the health sector, social protection, and economic recovery, in line with Islamic economic principles. Budget adjustments are made through the use of Unexpected Expenditure (BTT) to support health handling, social safety nets, and economic recovery at the local level. In addition, adjustments to tax revenues and transfers to regions were also made to overcome the decline in revenue because of the economic effect of the pandemic. Thus, sharia-based fiscal policy is a powerful instrument in addressing the complexity of economic challenges faced during the COVID-19 pandemic, by ensuring fair, sustainable, and social welfare-oriented budget management.]]>
