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This article focused on examining the priority scale of the distribution of the Mamuju Regency Regional Revenue and Expenditure Budget through the perspective of fiqh maqashid. Through a case study-oriented qualitative research paradigm, it was found that the concept of managing the Mamuju Regency Regional Revenue and Expenditure Budget was carried out in several stages that were systemically intertwined with each other, which in this case consisted of planning, implementation, administration, reporting, accountability and supervision. In its implementation, several fundamental principles serve as a paradigmatic reference, which is orderly, efficient, effective, economical, transparent, and responsible. The distribution of the Mamuju Regency Regional Revenue and Expenditure Budget based on the priority scale cannot be separated from the various stages that underlie the management concept of the Mamuju Regency Regional Revenue and Expenditure Budget, which is built on various structured and systemic steps which in this case consist of the authorization function, planning function, supervisory function, allocation function, distribution function, and stabilization function. Some of the considerations that underlie the priority scale are the priority scale on consideration of the fulfilment of various administrative requirements for the proposed work program budget submission, the priority scale on consideration of the level of community needs for the proposed work program, the priority scale on consideration of the benefits that can be provided by the work program needed to improve the performance of the Mamuju Regency Government in providing maximum service to the people of Mamuju Regency, the priority scale on considerations of equivalence and suitability of the proposed work program with work programs that also exist in the current year so that the principles of efficiency and effectiveness can still be realized, as well as the priority scale on considerations of continuity between existing work programs in the current year with existing work programs in the previous year. The application of the priority scale for the distribution of the Mamuju Regency Regional Revenue and Expenditure Budget through the perspective of fiqh maqashid can be understood that the management of the Mamuju Regency Regional Revenue and Expenditure Budget is directed at providing benefits for the lives of the people of Mamuju Regency in its various dimensions in accordance with fiqh maqashid which in this case can be understood as the spirit of presenting benefit for humans which refers to the five concepts of benefit that have been offered by al-Syatibi through the idea of maqashid al-shariah which in this research is developed as fiqh maqashid, especially in the governance of the Mamuju Regency Regional Revenue Expenditure Budget, into several objectives, namely realizing the benefit of the life of the religious people (hifdz al-din), safeguarding the safety of people's lives (hifdz al-nafs), strengthening community intellectuals (hifdz al-aql), strengthening the community's economy (hifdz al-mal), and strengthening family resilience (hifdz al-nasl).

Priority scale; APBD; fiqh maqashid