Author:
Any Setianingrum
Affiliation:
Economics Faculty, YARSI University, Jakarta and Indonesia, Indonesia
Keyword(s):
District expenditures, district revenue, religions’ treasure, the level of benefits.
Abstract:
The universality of shariah maqasid values is an instrument in designing economic policy according to current human needs. Based on the results of Analytic Network Process (ANP), the ideal fiscal policy based on maqashid shariah is the synergy of sources of income derived from existing APBD (regional income and expenditure budgets) and religious property managed according to sharia. Sharia mechanisms requiring the existence of special sources and allocations for the poor, the linkage of sources of income and allocation, the separation of halal & haram sources, incentives on agricultural activities that contain technology and job creation, and the implementation of priority-based spending based on the basic needs, infrastructure, MSMEs, staff salaries and office buildings. The most recommended indicator of budget realization success is first gini ratio, the second combined economic growth-gini ratio-volume of zakat. The next prospect of Islamic fiscal will be able to improve equity di
stribution development, reduce expenditure irregularities, conflict of interest and ultimately reduce dependence on taxes.
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