PENERAPAN ANGGARAN KOMPREHENSIF PADA LEMBAGA KEUANGAN SYARIAH SEBAGAI INSTRUMEN PERENCENAAN DAN PENGENDALIAN KEUANGAN

Abstract

comprehensive budget is an important instrument in the process of financial planning and control within organizations, including Islamic financial institutions. To ensure that funds are utilized effectively, efficiently, and in accordance with Sharia principles, an integrated and well-structured budgeting process is required. This study aims to evaluate the implementation of comprehensive budgeting in Islamic financial institutions and examine its role in financial planning and control. The research employs a qualitative method with a descriptive approach, using interviews, document analysis, and literature review as data collection techniques. The findings indicate that comprehensive budgeting in Islamic financial institutions encompasses integrated planning of revenues, operational costs, investments, and other financial projections. The budget plays a significant role in assisting management in controlling expenditures, evaluating financial performance, and supporting decision-making processes aimed at achieving institutional objectives. Furthermore, the implementation of comprehensive budgeting reflects values such as justice, trustworthiness, and accountability in line with the principles of Islamic economics. This study is expected to serve as a reference for Islamic financial institutions in optimizing the function of comprehensive budgeting to enhance institutional performance and sustainability.

Keywords: Comprehensive Budgeting, Islamic Financial Institutions, Financial Planning, Financial Control, Islamic Economics.