JURNAL RUMPUN MANAJEMEN DAN EKONOMI
Vol. 3 No. 3 (2026): Mei

Analisis Keuangan Publik Islam Dan Keuangan Sosial Islam Terhadap Kesejahteraan Masyarakat Perspektif Ekonomi Islam Studi Kualitatif Pada Pengelolaan Ziswaf

Naufal Prakoso (Univeritas Islam Negeri Raden Intan Lampung)
Fauziyah Fauziyah (Univeritas Islam Negeri Raden Intan Lampung)
Lenny Apriani (Universitas Islam Negeri Raden Intan Lampung)
Dinda Adelia (Univeritas Islam Negeri Raden Intan Lampung)
Sofi Nur Azizah (Univeritas Islam Negeri Raden Intan Lampung)



Article Info

Publish Date
23 May 2026

Abstract

This study examines the role of Islamic public finance and Islamic social finance in improving the welfare of Indonesian society from the perspective of Islamic economics. The research background is based on the urgency of optimizing Sharia-based fiscal and social instruments as solutions to poverty and economic inequality, which remain significant challenges in Indonesia. The research aims to analyze the contribution of zakat, infaq, sadaqah, and waqf (ZISWAF), as well as Islamic public finance instruments such as Sharia-based state budgets, toward community welfare indicators. The method employed is descriptive qualitative with a case study approach in Indonesia, reviewing secondary data from BAZNAS reports, the Ministry of Finance, and the Indonesian Waqf Board from 2018 to 2023. The results indicate that transparent and accountable management of Islamic public finance can reduce absolute poverty rates, while optimization of Islamic social finance through productive waqf and program-based zakat has been proven to improve the human development index in various regions of Indonesia. The integration of both instruments within the Islamic economic system contributes significantly to equitable income distribution and the achievement of maqashid al-shariah.

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Journal Info

Abbrev

jrme

Publisher

Subject

Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

Description

JURNAL RUMPUN MANAJEMEN DAN EKONOMI (JRME) berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada ...