Alvia, Risa
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PENGELOLAAN KEUANGAN PUBLIK DALAM PANDANG MAQASID SYARIAH ISLAM PADA MASA HARUN AR-RASYID Alimuddin, Agus; Alvia, Risa
AMAL: Jurnal Ekonomi Syariah Vol. 3 No. 1 (2021)
Publisher : IAIN Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.448 KB) | DOI: 10.33477/eksy.v3i01.2388

Abstract

ABSTRACTIslamic economic perspective, state finances are the top priority to be able to be pooled from the resources gathered and issued for regional development, so as to bring about the welfare of the people. This paper tries to re-examine the management of the public finances during the Abbasid dynasty at the time of Harun Ar-Rasyid's caliph who ruled for 23 years, the state income came from taxes, zakat, and the spoils of war taken in three categories. The purpose of this writing is to find out how the public finances are practiced by the caliph Harun Ar-Rasyid. The method used by library research, Pustaka research aims to collect data and information from the help of various materials contained in the library room, such as books, magazines, documents, records, historical stories and others. To assist in the administration of the state, the caliph formed Diwanul Kharaj to take care of the country's finances. As for the management of financial problems of the State, a financial institution, Baitul Maal (State Treasury) was formed.Keywords: Harun Ar-Rasyid, Islam, Finance. ABSTRAKPerspektif ekonomi Islam, keuangan negara menjadi prioritas utama untuk dapat dikekola dari sumber-sumber yang dihimpun dan dikeluarkan untuk pembangunan wilayah, sehingga dapat mendatangkan kesejahteraan masyarakat. Tulisan ini mencoba menelaah ulang pengelolaan keuangan publik di masa dinasti Abbasiyah pada saat khalifah Harun Ar-Rasyid yang memerintah selama 23 tahun, pendapatan negara berasal dari pajak, zakat, dan rampasan perang yang diambil dengan tiga kategori. Tujuan penulisan ini untuk mengetahui bagaimana keuangan publik yang dipraktikkan oleh khalifah Harun Ar-Rasyid lalu mencoba melihat dengan menggunakan pandangan maqasid syariah. Metode yang digunakan penelitian pustaka, penelitian pustaka bertujuan untuk mengumpulkan data dan informasi dari bantuan bermacam-macam material yang terdapat di ruang perpustakaan, seperti buku-buku, majalah, dokumen, catata, kisah-kisah sejarah dan lain-lainnya. Untuk membantu kegiatan administrasi negara maka khalifah membentuk Diwanul Kharaj untuk mengurus keuangan negara. Sedangkan untuk pengelolaan masalah keuangan Negara maka dibentuk suatu lembaga keuangan yaitu Baitul Maal (Kas Negara).Kata Kunci: Harun Ar-Rasyid, Islam, Keuangan.
BAITUL MAL DAN GHANIMAH STUDI TENTANG IJTIHAD UMAR BIN KHATTAB DALAM PENGUATAN LEMBAGA KEUANGAN PUBLIK Alimuddin, Agus; Putri, Fani Monada Essa; Atasoge, Immawan Azhar Ben; Alvia, Risa
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 1 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v5i01.4823

Abstract

Economic development is a fundamental thing for the welfare of the people. Umar ibn Khattab was one of the caliphs who proved the greatness of the Islamic economic system. The constitutional institutionalization of Baitul Mal was established in the time of Umar ibn Khattab and changed and formed various departments. The research aims to know the Baitul Mal and Ghanimah as one of the instruments for strengthening public financial institutions. The research methods used by researchers are Library research. The results of his study contextualise Ijtihad Umar ibn Khattab about Baitul Mal changed. At the time of Rasulullah SAW treasure (Baitul Mal) which is the source of the state's income stored in the mosque in a short period then distributed to the community. Meanwhile, in the period of Umar ibn Khattab the treasure was kept in a long time then distributed according to the needy but also the establishment of departments according to their respective fields. Ijtihad Umar ibn Khattab on Ghanimah raises various kinds of this kind of reticeship due to many changes in establishing a law.
PENGARUH KOMPETENSI, AKUNTABILITAS, TRANSPARANSI, DAN PARTISIPASI MASYARAKAT TERHADAP EFEKTIVITAS PENGELOLAAN ANGGARAN DANA DESA Artika, Meylina; Fitriasuri, Fitriasuri; Alvia, Risa
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 6 No 2 (2023): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v6i2.7650

Abstract

The competence of village officials in managing village fund budgets used for the benefit of the community has been misused for personal gain. This research provides a deeper understanding of the relationship between these factors and their impact on village fund budget management. In addition, proposing policy recommendations that can improve village fund budget management. The research method used was a quantitative method involving 113 respondents who were people from 19 villages in Muara Lakitan District. Sampling was performed using the slovin formula, and data analysis using multiple linear regression analysis through the SPSS application program version 26. This research shows that community competence and participation have a positive influence on the effectiveness of village fund budget management. Meanwhile, accountability and transparency do not have a significant effect on the effectiveness of village fund budget management. In addition, the results of this study have important relevance in the context of improving village fund management policies in the future.