An Islamic Economic Perspective About Sources of Public Finance Revenue in Indonesia Based on Abu Ubaid’s and Ad-Dawudi‘s Thought

Authors

  • Baitul Hamdi Airlangga University
  • Tika Widiastuti Airlangga University

DOI:

https://doi.org/10.47312/aifer.v6i02.351

Abstract

This paper discusses sources of Islamic public finance income based on the ideas of Abu Ubaid and Ad-Dawudi in the Al-Amwal book and makes them relevant to sources of income from Indonesian public finances. The writing uses a qualitative method with a literature study approach to analyze the thoughts of Abu Ubaid and Ad-Dawud. The results showed that the sources of public financial income according to Abu Ubaid are zakat, fa'I, and khumus. While according to Ad-Dawudi in the book Al-Amwal, the source of state income is divided into periodic income (jizyah and kharaj and usyur) non-income periodic (ghanimah, fa'I, and zakat). In general, it has relevance to public sources of finance in Indonesia, it's just that the system or amount is different. Kharaj, fai, usyur, khumus in the form of mining taxes, jizyah in the form of visas, ghanimah there are differences of opinion that can be equated with confiscated goods from the state due to violating the law while other opinions say they are irrelevant because they support war actions to acquire wealth, lastly, Zakat is still practiced in Indonesia and managed by BAZNAS and LAZ

Downloads

Download data is not yet available.

Author Biographies

Baitul Hamdi, Airlangga University

Islamic Economics Departement, Faculty of Economics and Business

Tika Widiastuti, Airlangga University

Islamic Economics Departement, Faculty of Economics and Business

References

Arfah, Tina arfah. 2020. “Keuangan Publik Dalam Perspektif Ekonomi Islam.” Jurnal Islamika 3(2):24–35. doi: 10.37859/jsi.v3i2.2121.

Atmaja, Fajar Fandi, Asmuni, and Yuli Andriansyah. 2019. “An Islamic Economic Perspective of Public Finance in Indonesia Based on Ad-Dawudi‘s Thought in Kitab Al-Amwal.” International Journal of Scientific and Technology Research 8(6):276–79.

Ghozali, Mohammad, and Ria Khoirunnisa. 2018. “Konsep Pengelolaan Keuangan Islam Menurut Pemikiran Abu Ubaid.” Jurnal Ekonomi Dan Bisnis Islam (Journal of Islamic Economics and Business) 4(1):64. doi: 10.20473/jebis.v4i1.10068.

Huda, Nurul. 2012. Keuangan Publik Islam. Jakarta: Kencana.

Karim, Adiwarman A. 2006. Sejarah Pemikiran Ekonomi Islam. Jakarta: Rajawali Pers.

Mannan, M. Abdul. 1993. Teori & Praktek Ekonomi Islam. Jakarta: PT. Dana Bhakti Wakaf.

Rahman, Muhamad Fudhail. 2015. “Sumber-Sumber Pendapatan Dan Pengeluaran Negera Islam.” Al-Iqtishad: Journal of Islamic Economics 5(2).

Rahman, Muhammad Fudhail. 2015. “Sumber- Sumber Pendapatan Dan Pengluaran Negara Islam.” Al-Iqtishad: Journal of Islamic Economics 5(2).

Ridlo, Ali. 2013. “Kebijakan Ekonomi Umar Ibn Khattab.” Jurnal Al-‘Adl Vol. 6(No. 2).

Ririn Tri Puspita Ningrum. 2014. “Refleksi Prinsip-Prinsip Keuangan Publik Islam Sebagai Kerangka Perumusan Kebijakan Fiskal Negara.” El Wasathiya: Jurnal Studi Agama 2(1):86–103.

Rozalinda. 2014. Ekonomi Islam Teori Dan Aplikasinya Pada Aktivitas Ekonomi. Jakarta: Rajawali Pers.

Subeka, Achmat. 2016. “Potensi Zakat Menjadi Bagian Keuangan Negara.” Jurisdictie: Jurnal Hukum Dan Syariah 7(2):105–26.

Syahputra, Rizki. 2013. “Analisis Pemikiran Ahmad Ibn Nasr Al-Daudi (W. 402 H/ 1011 M) Tentang Keuangan Publik Studi Kitab Al-Amwal.” Institut Agama Islam Sumatera Utara.

Tika Widiastuti, Sri Herianingrum, Wisudanto, Sri Ningsih, Arin Setyowati dkk. 2020. Keuangan Publik Syariah Teori Dan Pratek. Surabaya: CV. Naraya.

Waluyo. 2013. Perpajakan Indonesia. Jakarta: Salemba Empat.

Wasistiono, Sadu. 2002. “Keuangan Publik Dan Sumber Daya Manusia.” 102–14.

Yuliadi, I. 2019. Teori Ekonomi Makro Islam. Depok: PT RajaGrafindo Persada.

Downloads

Published

2022-05-27

Issue

Section

Articles