BEBAN BEBAN FISKAL PROGRAM MAKAN BERGIZI GRATIS TERHADAP RUANG FISKAL APBN : TINJAUAN DARI PERSPEKTIF EKONOMI SYARIAH

Abstrak

The Free Nutritious Meals Program (MBG) is a priority program of the Indonesian
government aimed at improving public nutrition and supporting human resource
development. However, its large budget allocation raises concerns regarding its impact on
the fiscal space of the State Budget (APBN) and the sustainability of public policy from an
Islamic economic perspective. This study aims to analyze the fiscal burden of MBG on APBN
fiscal space, its implications for fiscal sustainability, and its compatibility with Islamic
economic principles. This research employs a descriptive qualitative method through
literature review and policy analysis using data from APBN documents, government reports,
regulations, and relevant academic literature. The analysis is based on the maqashid sharia
framework, particularly hifz al-nafs, hifz al-‘aql, and hifz al-mal. The results indicate that
MBG has the potential to become a social investment in improving human resource quality.
However, its large budget allocation may reduce fiscal flexibility if not supported by
efficiency, supervision, and good governance. From an Islamic economic perspective, MBG
aligns with public welfare, justice, and sustainability principles. Therefore, strengthening
governance, budget transparency, monitoring, and periodic evaluation is necessary to ensure
effective and sustainable implementation.