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All Journal Journal of Sharia Economics Hikamia: Jurnal Pemikiran Tasawuf dan Peradaban Islam
Viona Amalina
UIN Sunan Gunung Djati Bandung
Religion Humanities Economics, Econometrics & Finance

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Aktualisasi pemikiran abu ubayd al-qasim ibn sallam dalam dinamika ekonomi indonesia Fajar Arif Budiyanto; Yadi Janwari; Viona Amalina; Nabila Nurhaliza Lisdiani; Sulastri
Hikamia: Jurnal Pemikiran Tasawuf dan Peradaban Islam Vol. 6 No. 2 (2026): Hikamia: Jurnal Pemikiran Tasawuf dan Peradaban Islam
Publisher : Ma'had Aly Idrisiyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58572/hkm.v6i2.330

Abstract

Pemikiran ekonomi Islam klasik memiliki kontribusi penting dalam membentuk fondasi keilmuan ekonomi Islam modern. Penelitian ini bertujuan untuk menganalisis konsep fiskal, moneter, dan kondisi ekonomi makro-mikro dalam pemikiran Abu Ubayd al-Qasim ibn Sallam sebagaimana tertuang dalam Kitab al-Amwal, serta menelusuri relevansinya terhadap kebijakan ekonomi Indonesia kontemporer. Metode yang digunakan adalah studi pustaka (library research) dengan pendekatan historis-komparatif, yang mengkaji teks-teks klasik, laporan kebijakan publik, dan data makroekonomi Indonesia tahun 2023–2024. Hasil kajian menunjukkan bahwa Abu Ubayd menekankan prinsip keadilan fiskal, transparansi pengelolaan baitul mal, larangan riba, dan distribusi kekayaan demi kemaslahatan umum (maslahah ‘ammah). Pemikiran tersebut memiliki relevansi kuat dengan kebijakan fiskal dan moneter Indonesia saat ini, khususnya dalam integrasi zakat dan pajak, penguatan keuangan sosial Islam, serta penerapan prinsip keberlanjutan (SDGs). Oleh karena itu, nilai-nilai ekonomi Abu Ubayd dapat dijadikan rujukan etis dan struktural dalam perumusan kebijakan ekonomi nasional yang berkeadilan dan berkelanjutan.
COMPARATIVE ANALYSIS OF STATE FINANCIAL GOVERNANCE:PERSPECTIVES FROM ISLAMIC ECONOMICS AND INDONESIAN GOVERNANCE Bella Ayu Farasypa; Sulastri; Nissa Arrasyidi; Nabila Nurhaliza Lisdiani; Viona Amalina; Yuni Jamilatul Muslihat
Journal of Sharia Economics Vol. 7 No. 2 (2026): Islamic Economics
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v7i2.10422

Abstract

This study analyzes the management of state revenues and expenditures from the perspective of Islamic public finance instruments and the Indonesian fiscal system. This study aims to compare classical Islamic fiscal governance mechanisms with the implementation of the Indonesian State Budget (APBN) for the 2021–2025 period and to measure state budget efficiency. The research methodology employs a quantitative descriptive approach combined with comparative literature analysis. Secondary data were gathered from the Central Statistics Agency (BPS) publications and classical Islamic public finance literature. Research findings indicate that state revenues and expenditures experienced continuous annual growth, with taxation remaining the primary backbone of Indonesia's receipts, whereas Islamic public finance relies on zakat, kharaj, jizyah, and fai'. Mathematical calculation of fiscal indicators yielded an estimated final balance of Rp71.310 using the efficiency formula (130,987-59,677).The study concludes that Indonesia possesses superior revenue capacity (cash surplus) and can strengthen national fiscal sustainability by integrating the principles of equity and transparency from Islamic public finance.
Co-Authors Bella Ayu Farasypa Fajar Arif Budiyanto Nabila Nurhaliza Lisdiani Nissa Arrasyidi Sulastri Yadi Janwari Yuni Jamilatul Muslihat