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All Journal Journal of Sharia Economics
Nissa Arrasyidi
UIN Sunan Gunung Djati Bandung
Economics, Econometrics & Finance

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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 Nabila Nurhaliza Lisdiani Sulastri Viona Amalina Yuni Jamilatul Muslihat