Opportunistic budgeting behavior in Indonesian government ministries: a critique of the amar ma'ruf nahi munkar perspective

Purpose: This research aims to examine opportunistic behavior in preparing budgets for Ministries and Institutions that use the Performance Based Budgeting System and provide criticism from the perspective of amar ma'ruf nahi munkar. Opportunistic behavior in budget preparation in the context of let the managers manage. Methodology/approach: This research uses a qualitative approach with an Islamic paradigm and data analysis using the Miles and Huberman method which consists of 3 activity streams, namely data reduction, data presentation and conclusion drawing. The findings are critically examined using Ibn Taimiyyah's concept of amar ma'ruf nahi munkar. Findings: The results of this research show that opportunistic behavior in budget preparation occurs at every stage of its preparation, namely starting from Indicative Ceiling, Budget Ceiling to Allocation Ceiling stages. Practical and Theoretical contribution/Originality: The results of this research can be used as initial findings for more comprehensive research in order to strengthen the achievement of the government's vision. Research Limitation: This research uses the Directorate General of Islamic Education of the Ministry of Religious Affairs as the unit of analysis in testing the principles in amar ma'ruf nahi munkar to criticize the opportunistic behavior of budgets in Ministries/Institutions that are not fully sufficient to represent the Ministry/Institution budgets as a population. There is still a need to add more analysis units in other Ministries/Institutions to make them more complete.