<![CDATA[Regional budget policies serve as fundamental instruments for macroeconomic management, distributive justice, and sustainable development. In Indonesia, the implementation of the Regional Revenue and Expenditure Budget (APBD) remains heavily dominated by technocratic paradigms that prioritize economic growth and administrative compliance, often neglecting ethical, spiritual, and social justice dimensions. This study employs a Systematic Literature Review (SLR) guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework. Literature was sourced from Scopus, Web of Science, and Google Scholar, focusing on Islamic public finance, Sharia governance, and regional fiscal policy. The review reveals a significant epistemological disconnect between conventional fiscal management and Islamic ethical objectives. Empirical evidence from decentralized regions demonstrates that Sharia implementation is frequently limited to symbolic regulations, hampered by conflicting political interests, and lacking measurable evaluative indicators. To address this, the study formulates the Maqasid Shariah Fiscal Framework (MSFF), integrating the protection of religion, life, intellect, lineage, and property into APBD planning. The framework aligns Islamic fiscal principles with modern Sustainable Development Goals (SDGs) and Environmental, Social, and Governance (ESG) criteria. Transitioning to a Sharia-based budgeting framework requires a paradigm shift from purely administrative accountability to a dual-accountability system. Integrating innovative instruments like Municipal Sukuk and Zakat into regional fiscal strategies can optimize sustainable development, ensuring that public expenditures genuinely reflect the public interest.]]>
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