Implementasi Maqashid Syari’ah di Badan Usaha Milik Desa (BUMDes)

Abstract

The purpose of Conventional BUMDes is to obtain profit or net income to increase Village Original Revenue and develop the maximum benefit of the economic resources of the Village community. The purpose of this implementation is to maximize the value of Maqashid Shari'ah. Due to the different objectives of Conventional BUMDes and Maqashid Shari'ah, the indicators are also different. The formulation of the problem in this study is the creation of the main indicators of Islamic BUMDes in accordance with maqashid shari'ah. The research method uses literature studies by reducing factors into indicators. Implementation of maqashid syar'iah as an indicator of Islamic performance in the form of shari’ah compliance, improving the quality of human resources, using Islamic management, business orientation is blessing and profit, and financial management using sharia financial management. The references used are the Al-Quran, As-Sunnah, Fatwa Ulama, and Fatwa of the National Shari'ah Council of the Indonesian Ulama Council.