THE EFFECT OF BENGKALIS REGENCY EXPENDITURE REALIZATION ON I-HDI: MAQHASID SHARIA HIFIDZUN AQL APPROACH

This study aims to see the effect of the realization of government expenditure in Bengkalis Regency on the increase in the Islamic Human Development Index in the Maqashid Syariah Hifdzun Aql approach in the 2006-2022 period. This study also looks at the trend of each variable in the study. The type of research used in this study is the quantitative analysis method, which is a data analysis method used to see the available data by comparing the changes that occur. With secondary data obtained from the Directorate General of Taxes of the Ministry of Finance and BPS Bengkalis Regency. The data was processed using E-Views 12. Based on the results of this study, the variables of expenditure in the infrastructure sector, the education sector and the health sector have a positive and significant influence on the increase in the al aql index in Bengkalis district, while the variable of expenditure realization in the economic sector of the Bengkalis district government has a negative and insignificant influence on increasing the al aql index in Bengkalis district. This research is expected to be able to provide benefits for the Bengkalis Regency government in increasing the Islamic Human Development Index (I-HDI), especially in increasing the maqashid sharia hifdzun aql.