Minarni Minarni
STIE AMM MATARAM

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

Studi Komparasi Pemikiran Ibnu Taimiyah dan John Maynard Keynes Tentang Keuangan Publik Minarni Minarni
Jurnal Ilmiah Ekonomi Islam Vol 7, No 2 (2021): JIEI : Vol. 7, No. 2, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.605 KB) | DOI: 10.29040/jiei.v7i2.2406

Abstract

This article examines Ibn Taimiyyah’s thoughts in Islamic Public Finance as contained in several of his books, including the book Majmu’ Fatawa, Al-Siyasah al-Syar’iyyah fi Islah al-Ra’i wa al-Ra’iyyah and the book Al-Hisbah fi al-Islam aw Wazifah al-Hukumah al-Islamiyah. Furthermore, these thoughts are compared with the concept of fiscal policy proposed by John Maynard Keynes in his book The General Theory of Interest and Money. This research is literature study using comparative methods and qualitative descriptive analysis. The results of this study indicate that Ibn Taymiyyah’s thoughts on public finance have the advantage of Islamic values based on the Qur’an and the Sunnah, upholding the values of justice, is oriented towards material and spiritual welfare, the existence of a hisbah institution which acts as a supervisor, sources of state revenue paying attention to the aspects of halalness, emphasizing the zakat sector and managing of public ownership. As far the allocation of state expenditures in accordance with the provisions of Islamic law and the benefit of the people. Whereas Keynes fiscal policy is based on man-made regulations, emphasizes state revenue from the tax sector, and is oriented towards material welfare. However, the two concepts have similarities in several state expenditure allocations, including defense and security costs, salaries of state officials, and construction of public facilities. In addition, there are similarities, the role of the state in overcoming unemployment and alleviating poverty.
Peluang Zakat Maal sebagai Sumber Penerimaan Negara dalam APBN Indonesia Minarni Minarni
Valid: Jurnal Ilmiah Vol 17 No 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to examine the opportunity of zakat maal as a source of state revenue in the state budget (APBN) and the mechanism to be integrated with fiscal policy in Indonesia. Zakat is income distribution instrument that is highly remommended in Islamic teachings. The majority of Indonesians are Moslem so it has great potential to achieve the accumulation of funds sourced from zakat. Zakat maal in Indonesia can increase state revenue and help government expenditure. Furthermore, zakat also plays a role in increasing economic growth, public welfare and minimizing the state budget deficit. Opportunity for zakat maal as a state fiscal instrument can be realized through one-stop payment mechanism under authority of the Ministry of Finance. As for the distribution of zakat to the mustahik implemented in accordance with the provisions of the al Qur'an through government appointed institutions. This study use library research with qualitative descriptive analysis. The results of this research indicate zakat maal has a great opportunity as an element of state revenue and can be used as a source of state revenue in accordance with zakat and state finance regulations in Indonesia. The mechanism for accepting zakat maal into APBN can be pursued by providing a special zakat account code as a state revenue post.