Özet:

In this study, the researcher investigated how to finance deficit of budget without borrowing or asking others to help out, that method derived from Islamic religion through discussing the ideas mentioned in verses 47-49 from Yusuf Surah, Those verses relate to the interpretation of the dream of the king that interpreted by prophet Yusuf peace upon him, the dream mentioned in verse 43. Researcher discussed the budgeting process, the approaches of preparing budgets, and criticisms of the current approaches of preparing budgets. The researcher concluded that the methods of preparing budgets are insufficient to achieve efficiency and effectiveness of good financial planning and financial control, since the budgets in most countries suffered from deficits, suggested an Islamic approach, benefit from the basics of preparing budget, morals, ethics, and values mentioned in Yusuf Surah, that it must be followed by those who treat with public funds. Keywords: Dream, Interpretation, Budgeting, Deficit, Surplus, Financing.

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