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Optimalisasi Sumber Pendapatan Publik Islam Melalui Model Islamic Circular Fiscal System (ICFS): Perspektif Keuangan Berkelanjutan Saparuddin Saparuddin; Muhammad Hasanuddin
Studia Economica : Jurnal Ekonomi Islam STUDIA ECONOMICA: Jurnal Ekonomi Islam | Vol. 11 | No. 2 | 2025
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30821/se.v0i2.26376

Abstract

This study develops the Islamic Circular Fiscal System (ICFS) as a conceptual model for optimizing Islamic public revenue sources in a sustainable manner. Using a qualitative-descriptive approach based on library research, this study integrates the principles of maqasid al-shariĘżah, circular economy theory, and Islamic fiscal policy literature to formulate circular mechanisms in the management of zakat, infaq, and waqf. The results of the study introduce two main frameworks: the Circular Fiscal Governance Framework (CFGF), which functions as a model for institutional governance and coordination between Islamic fiscal institutions, and the Circular Fiscal Performance Index (CFPI), which is proposed as an evaluative instrument for circular fiscal effectiveness. Through the ICFS approach, this study emphasizes the importance of integrating sharia values with economic sustainability principles in forming a productive, fair, and transparent Islamic fiscal system. The study also highlights the role of digital governance, public-private partnerships, and the strengthening of Islamic financial instruments (such as waqf sukuk) as prerequisites for ICFS implementation. Due to its conceptual nature, this study recommends empirical testing of the effectiveness of CFGF and CFPI in the practice of Islamic fiscal policy in the future
Co-Authors . Zulfan Abdul Gofur Abdurahman, Lukman Aditia, Muhammad Fakhri Aditya Wiguna, Aditya Ahmad Junaidi Alwi Prayoga, Abil Amany, Amany Ambarwati, Wulan Sulistya Andysah Putera Utama Siahaan Anggraeni, Desi Cahya Ari Fajar Santoso Athoillah, Mohamad Anton Atika Rizki, Cindy Badawi, Afif Barany Fachri Barus, Efriansyah Putra Bahari Batubara, Supina Bintang, Dwika Aura Burhansyah, Luki Busriyanti Busriyanti, Busriyanti Chairul Rizal Chinthia, Maulidania Mediawati Dhany, Hanna Willa Eka Pandu Cynthia Eko Budianto Fachri, Barany Fatoni, Siti Nur Gholiyah, Ghina Nurul Ginting, Sujatmiko Gozaly, Ahmad Yusdi Hadiat, Hadiat Hakim, Atang Abd. Hanafi, Moch. Irfan Harahap, Ramadhan Harsono, Heri Budi Hendry . Heris Suhendar, Heris Hidayat Hidayat Iis Siti Aisyah Janwri, Yadi Juarsa, Eka Kamaludin Yusup , Deni Khairul Kusuma, Suteja Wira Dana Meinanti, Dwi Reiza Moh. Jufriyanto Muhammad Muhammad Amin Muhammad Hasanuddin Muhammad Iqbal Muhammad Noor Hasan Siregar mustaufir Najla Lubis Nuranisyah, Siti Nurhayati, Fiska Nurhayati, Risma Nursyahida, Fadhila Ihsan PA, Dahrim Prayoga, Abil Alwi Putra, Randi Rian Ramadani, Fadilah Ratnasari, Ai reni Ricky Ramadhan Harahap Ridwan, Ahmad Hasan Rizal, Chairul Rizaldi, Fakhri Rizki, Cindy Atika Rumatiga, Hidayat Ruth Riah Ate Tarigan Sabilarrosyadi Saparuddin Saparuddin Setiadi Setiadi Sharuddin, Mohd Solahuddin Bin Siti Khodijah Sofiawati, Eva Sofyan Al-Hakim Solihin, Dadin Sri Wahyuni Supiyandi Supiyandi Supriyadi, Hadi Susanto, Bayu Eka Suyandi, Dedi Tamba, Dheddy Abdi Triana, Indah Wardiman, Dadi Wibowo, Wildan Rahmat Widia Wati, Widia Yadi Janwari Zulfan Zulham