Integrasi Maqasid Al-Shariah dan Good Governance dalam Manajemen Fiskal Syariah : Implikasinya Terhadap Pembangunan Berkelanjutan di Indonesia
DOI:
https://doi.org/10.30983/krigan.v3i2.10239Keywords:
Manajemen Fiskal Syariah, Good Governance, Tata Kelola Pemerintahan yang Baik, Pembangunan BerkelanjutanAbstract
Penelitian ini mengembangkan dan menguji secara empiris model Manajemen Fiskal Syariah (MFS) integratif dalam kerangka pembangunan ekonomi berkelanjutan, yang berlandaskan Maqasid al-Shariah dan kebijakan publik berbasis Good Governance. Penelitian ini mengisi celah empiris terkait keterkaitan instrumen fiskal syariah dengan pencapaian Sustainable Development Goals (SDGs) melalui mekanisme tata kelola yang etis. Dengan menggunakan pendekatan kuantitatif eksplanatori, penelitian ini menerapkan model mediasi ganda, di mana Good Governance dan Maqasid al-Shariah berperan sebagai variabel mediator dalam hubungan antara MFS (zakat) dan SDGs. Analisis menggunakan data panel provinsi periode 2015–2024 yang bersumber dari lembaga resmi seperti BAZNAS, BWI, Bappenas, DJPPR, dan BPS, dengan Sumatera Barat, Riau, dan Jawa Barat sebagai unit studi representatif. Data dianalisis menggunakan SEM–PLS (SmartPLS 4) dan diperkuat dengan regresi panel mediasi untuk memastikan kestabilan hubungan antarwilayah dan antarwaktu. Hasil penelitian menunjukkan bahwa MFS secara signifikan meningkatkan Good Governance, yang selanjutnya memperkuat realisasi Maqasid al-Shariah dan berdampak pada peningkatan capaian SDGs. Selain itu, MFS juga memiliki pengaruh langsung yang signifikan terhadap SDGs. Temuan ini mendukung teori Islamic Fiscal Governance dan menegaskan peran strategis instrumen fiskal syariah dalam mendorong keadilan distributif, kualitas tata kelola, dan keberlanjutan pembangunan.
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