MAQASID AL-SHARIA IN ACTION: Post-pandemic Resilient Framework for BUMG Fund Effectiveness in Aceh’s Rural Economy
Keywords:
Maqasid al-Shariah, BUMG, Fund Effectiveness, Rural Economy, AcehAbstract
Purpose: This study examines the effectiveness of Village-Owned Enterprises (BUMG) fund utilization in Gampong Tampak, Ranto Peurelak, Aceh, through the lens of Maqasid al-shariah. The study constructed a post-pandemic resilient framework that explains how BUMG embody Shariah objectives particularly community welfare (Maslahah), poverty alleviation, and economic justice, within rural governance.
Method: The study employs a descriptive qualitative design, drawing on interviews with village leaders, BUMG stakeholders, and community members, as well as document analysis of financial reports from 2019 to 2023
Findings: The study revealed that while BUMG Tampak has contributed moderately to rural economic activities—particularly in irrigation and rice-field business units—its effectiveness remains constrained by limited human resources and fund diversion during the Covid-19 crisis, with the village head assuming dual responsibility as manager.
Limitations and Theoretical Implications: The study highlights the limitations of output-oriented measures of BUMG performance and advances a Maqasid-based framework for Shariah-compliant rural economic development.
Practical Implications: The study recommends capacity-building, professionalized leadership, and diversification of Shariah-aligned enterprises to strengthen BUMG’s resilience. The originality of this work lies in bridging Islamic economic theory with micro-level village enterprise practice, offering a transferable model for sustainable rural development across Muslim-majority contexts.
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