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All Journal Dirham: Journal of Islamic Economics
Asep Hasan Sulaeman
Sekolah Tinggi Agama Islam Minhajul Haq

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Analysis of the Role of Productive Waqf as a Fiscal Policy Instrument in Islamic Economic Asep Hasan Sulaeman; Rohman Pranoto; Cahyudi Prima; Tatang Hidayat; Miftah Wangsadanureja
Dirham : Journal of Islamic Economics Vol. 1 No. 1 (2026): Dirham : Journal of Islamic Economics
Publisher : Sekolah Tinggi Agama Islam Minhajul Haq

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66891/dg5hfc02

Abstract

 This study looks at how productive waqf can be a key tool in fiscal policy under an Islamic economic system, highlighting its ability to help a country achieve financial independence. The study uses a qualitative library research approach to gather and combine information from historical Islamic texts, scientific articles, and official documents about public finance. The results show that productive waqf is an important and lasting source of income for the government, helping it fund public services like education and infrastructure without having to take on debt that involves interest or pay too much in taxes. Historical models from the time of Caliph Umar bin Khattab, handled through the Baitul Maal, show a good example of a balanced budget and fair sharing of wealth. In today's situation, even though Indonesia's yearly cash waqf potential could be as high as Rp 15 trillion to Rp 180 trillion, there is still a big gap in literacy, which is a major problem. Modern innovations such as Cash Waqf-Linked Sukuk, digital platforms, and partnerships with small businesses—like those used by institutions like Al-Azhar—show how productive assets can have a big impact by creating a large multiplied effect. This study says that including waqf in the official financial system is important for reaching falah and the Sustainable Development Goals, but only if there is good management by nadzir, helpful laws, and the use of digital technology.  
Integration of Zakat and Taxes as Fiscal Policy Instruments Abdussalam; Asep Hasan Sulaeman; Nurwahyu Fikri Ardhitiana
Dirham : Journal of Islamic Economics Vol. 1 No. 1 (2026): Dirham : Journal of Islamic Economics
Publisher : Sekolah Tinggi Agama Islam Minhajul Haq

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66891/4z3kdx66

Abstract

This research is motivated by various public opinions regarding zakat and taxes, indicating that the role of taxes is not yet fully optimal in supporting government revenues, especially during economic crises. The objective of this research is to examine how zakat and taxes can be integrated as fiscal policy instruments. This research employs a qualitative method with a library research approach and an exploratory study. Data collection is conducted through documentation, which includes books, journals, online articles, and other relevant sources. The results indicate that zakat and taxes can be integrated as fiscal policy instruments. Based on the trilogy of fiscal policy functions—namely allocation, distribution, and stabilization—zakat and taxes share fundamental similarities in addressing national economic problems, particularly during inflation and financial crises. Therefore, zakat should be considered by the government as a complementary fiscal policy instrument to support state revenues. 
Co-Authors Abdussalam Cahyudi Prima Miftah Wangsadanureja Nurwahyu Fikri Ardhitiana Rohman Pranoto Tatang Hidayat