Preparation of Administrative Cost Budgeting with Maqasid Syariah Approach: Case Study at Kspps Tunas Artha Mandiri Nganjuk

Ulya Nur Isnaini (UIN Sayyid Ali Rahmatullah Tulungagung)
Fitria Solahika Salma (UIN Sayyid Ali Rahmatullah Tulungagung)
Agus Eko Sujianto (UIN Sayyid Ali Rahmatullah Tulungagung)

Formosa Journal of Multidisciplinary Research (FJMR)
Vol. 3 No. 1 (2024): January 2024

The budget for administrative costs is indicative of the well-being within the company. According to Islamic economic principles, the primary objective is to attain comprehensive prosperity, encompassing material, spiritual, and moral well-being. The concept of prosperity and happiness (falah) aligns with the tenets of Islamic sharia, which consist of five principles of maqasid sharia: religion (ad-ddin), soul (an-nafs), reason (al-aql), heredity (an-nasl), and assets (al-mal) (Suardi, 2021). In the realm of Islamic economics, the maqasid sharia approach can guide budget formulation to align with Islamic values, emphasizing public welfare, justice, and sustainability.