scholarly journals ‘Usyur Dan Jizyah Dalam Kajian Ekonomi Islam

2018 ◽  
Vol 1 (1) ◽  
pp. 73
Author(s):  
Nurul Hidayati
Keyword(s):  
Fiscal Policy ◽  
The State ◽  
Economic Life ◽  
Policy System ◽  
Economic Issues ◽  
State Finance ◽  
State Income ◽  
The Government ◽  
Time Of Collection ◽  
State Revenues

<p>Fiscal policy is a policy pursued by the government in managing state income and expenditure. The state of Medina which was led by Muhammad SAW also had a unique fiscal policy system in his day. The implementation of fiscal policy at the time of the Prophet Muhammad and Abu Bakr was almost the same, because there were not many problems that emerged along with the expansion of the territory of the Islamic Caliphate. Sources of state revenues in the early days of Islam included the zakat, khums, jizyah, fai, ‘usyūr and other sources of income. One of the state revenues in the early days of Islam was ‘usyūr and jizyah. The discussion of 'usyur revolves around the definition, who is obliged to pay ‘usyūr, the item affected by‘ usyūr, the time of collection ‘usyūr, and the amount of levies. As for jizyah, the discussion revolves around the definition, the jizyah payer, the large number of levies, the termination of jizyah, the rights and obligations of Ahlu Zhimmah, the use of jizyah, orientalist criticism of jizyah, and then analyzing both. The policies exemplified by the Prophet Muhammad both legal, political and economic issues became guidelines for the Khulafa ar-Rashidin, his tireless friends always accompanied him. Among the policies relating to the economy are the collection of usyūr and jizyah. ‘Usyūr and jizyah are one of the sources of income at the beginning of Islam which is quite important for state finance. This policy is also used by followers in managing the economic life of the country.<strong></strong></p>

scholarly journals THE ROLE OF MACROECONOMIC PROGNOSES IN THE PLANNING OF THE STATE BUDGET

2010 ◽  
Vol 1 (2) ◽  
pp. 380
Author(s):  
Ērika Žubule
Keyword(s):  
The State ◽  
Budget Process ◽  
State Budget ◽  
Budget Planning ◽  
State Finance ◽  
State Income ◽  
Budget Policy ◽  
The Government ◽  
Main Component

Topicality of the scientific research can be justified by the fact that the development of any country in economical and social sphere is influenced by the policy of the government. Its main component is a fiscal or budget policy, which includes both taxes and government expenses that are called state finance. An essential issue of state finances is the comprehension of procedures related to the budget formation as they determine the mechanism of formation and use of funds necessary for the government. An important stage in the budget process is a budget planning, when possible state income is predicted and financial resources necessary for carrying out government functions are allocated. In the article the author evaluates the role of macroeconomic prognoses in the planning of the state budget in Latvia and offers the possibilities of improvement in the economic and fiscal activities prediction.

scholarly journals Peran Negara dalam Perekonomian (Tinjauan Teoritis Kebijakan Fiskal dalam Ekonomi Islam)

2017 ◽  
Vol 13 (2) ◽  
pp. 288
Author(s):  
Syaakir Sofyan
Keyword(s):  
Fiscal Policy ◽  
The State ◽  
Public Welfare ◽  
Community Life ◽  
Economic Stability ◽  
State Budget ◽  
Policy Objective ◽  
Form Of Government ◽  
The Government ◽  
Distribution Of Income

Indonesia is a state based on law and adopts welfare. Thus, the state has an obligation and responsibility to realize public welfare as stated in the fourth paragraph of Undang-Undang Dasar (UUD) Negara Republik Indonesia 1945. In achieving these objectives, the government must play an important role in various aspects of community life, especially in the economy. One form of government intervention, namely in fiscal policy by adjusting the state revenues and expenditures in the state budget. In Islamic economics, fiscal policy objective is to create economic stability, high economic growth and equitable distribution of income, coupled with the other objectives contained in the rules of Islam

scholarly journals Zakat As An Alternative Revenue and Financing Resources for The State

AL- ADALAH ◽  
2019 ◽  
Vol 16 (1) ◽  
pp. 115-134
Author(s):  
Ahmad Fathonih
Keyword(s):  
Social Welfare ◽  
Social Economic ◽  
The State ◽  
State Funding ◽  
Indonesian Government ◽  
Funding Sources ◽  
Tax State ◽  
State Income ◽  
The Government ◽  
Economic Imbalances

Zakat is one of the religious obligations that have social, economic, political, and legal dimensions. The obligation has been effectively practiced by Muslims since the 7th century during the time of the Prophet Muhammad. The amount of zakat in Indonesia is very potential, reaching 217 trillion rupiahs, which can be used to solve the problem of poverty and socio-economic imbalances. Unfortunately, up to now the potential of zakat has not been able to reduce poverty and improve social welfare. The Zakat Management Act Number 23 of 2011 and Number 14 of 2014 concerning the Implementation of the Zakat Management Law only regulates the management of zakat under the supervision of the government. The government can manage zakat productively as a source of state income (non-tax state income) and state funding sources (State Sukuk or State Sharia Securities). This study finds that the difficulties faced by the Indonesian government to manage zakat funds productively are mostly related to people’s understanding of zakat as a religious obligation and not as a state obligation. Besides, zakat is mostly used for consumptive and unproductive purposes only.

scholarly journals IPTEKS PERAN PENGAWASAN BPKP DALAM MENGAWAL DAN MENGOPTIMALKAN PENERIMAAN NEGARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
R. Haryo Wiratama Adi ◽  
Inggriani Elim
Keyword(s):  
Risk Management ◽  
Internal Control ◽  
The State ◽  
Indirect Benefits ◽  
Tax State ◽  
Government Bureaucracy ◽  
The Government ◽  
And Control ◽  
Control Apparatus ◽  
State Revenues

Non-tax state revenues are sources of Indonesian state revenues originating from levies paid by individuals or entities, where all proceeds of such revenues are managed by the government in which the proceeds from the direct or indirect benefits of services and utilization of resources and rights obtained from the state, based on taxation legislation. The purpose of this study is to ensure that government bureaucracy (governance) punishes achieving goals by implementing risk management and control. BPKP as an APIP that has authority based on the law and presidential regulation in the management of PNBP, must be proactive, initiative, anticipative to help formulate, plan, implement policies for monitoring PNBP management.Keywords: government internal control apparatus, goverment, regulation in the managemeent of PNBP

scholarly journals NEW MEANS OF COMMUNICATION AND THE OLD SYSTEM (INTEGRATION OF THE TELEPHONE ACTIVITY INTO THE SYSTEM OF STATE REGULATION OF COMMUNICATIONS IN RUSSIA IN THE LATE 19TH AND EARLY 20TH CENTURIES)

2021 ◽  
pp. 38-47
Author(s):  
S. V. Perekrestova ◽  
Keyword(s):  
System Integration ◽  
State Regulation ◽  
The State ◽  
Main Concern ◽  
Main Principle ◽  
State Management ◽  
State Income ◽  
The Subject ◽  
State Monopoly ◽  
The Government

The paper analyzes the process of formulating the main principles of the state regulation of the telephone activities in Russia in the late 19th and early 20th centuries. Even though the emergence of the telephone in Russia matched the process of the whole unified postal and telegraph service’s organizing, crucial necessity of including the telephone into the system of the state management of communications did not become just a step in these reforms’ development. It caused the discussion on another matter, namely on the main principle of the system’s functioning, i.e. perception of the communications as the subject of the state monopoly. Thus, the Russian government’s attempts to adopt the telephone to a broadly settled system of the state regulation happened to be followed by the debates on neither administrative no technical, but on the legal and economic matters. Lately, they moved to the principle of the state monopoly in the communications sphere as a whole and to perception of the latter as a source of the state income. Nevertheless, during the analyzed period, the focus of all the disputes was made on responding to the private capital’s threat to the monopoly status of the government. However, its main concern was not the monopoly itself, but one of its aspects, i.e. the most commercially profitable way to build and use the telephone communications.

scholarly journals SISTEM INFORMASI MANAGEMEN DAN AKUNTANSI BARANG MILIK NEGARA DALAM PENERAPAN AKUNTANSI BERBASIS AKRUAL

2019 ◽  
Vol 6 (2) ◽  
pp. 97
Author(s):  
Isti'anah Isti'anah
Keyword(s):  
Asset Management ◽  
Balance Sheet ◽  
Global Scale ◽  
The State ◽  
Management Policy ◽  
Accounting System ◽  
Use Of Resources ◽  
State Finance ◽  
The Government ◽  
Asset Management System

<p class="Style3">One of mandate from Law No. 17/2003, which is one package of the State Finance Regulation, is the implementation of accrual accounting is believed to contain a better policy planning and a more informative approach to asset management. The reform of accounting practices in the government sector has strongly influenced property asset management. On a global scale, implementation of accrual basis as a way to bring the government believed to be more accountable and transparent in the use of resources and government policies in order to execute and perform the duties of State. Indonesia has implemented an asset management system of the State, namely Information Systems and Management of State Assets (SIMAK-BMN) which is part of the Agency Accounting System (SAI). SIMAK-BMN process acquisition of transaction, changes and removal of BMN to support Financial Accounting System (SAK) to Consolidated Balance Sheet. In addition, this system produces various reports, books, and cards that provide managerial information in the management of BMN. Administration activities and reporting of State Property by SIMAK-BMN is a standard in determining of value asset state which proper, correct and reliable. SIMAK - BMN besides supporting the implementation of the accountability, also provide various informations to the management public goods. One such issue is the relationship between accounting reform and asset management reform. This issue is a bundle of accounting issues: (1) how far should asset valuation on the balance sheet be pushed for real properties the government owns, (2) how does shifting to accrual-based accounting standards affect property accounting and management, and (3) how much importance should asset management policy attach to accounting rules?</p>

scholarly journals CURRENT STATE OF TRANSPARENCY OF PUBLIC FINANCES OF UKRAINE

2020 ◽  
pp. 182-190
Author(s):  
I. Shkolnyk ◽  
O. Miroshnichenko ◽  
Yu. Havrysh ◽  
A. Ivanchenko
Keyword(s):  
Public Participation ◽  
The State ◽  
Economic Life ◽  
Budget Process ◽  
Positive Trend ◽  
Public Authorities ◽  
Public Finances ◽  
The Public ◽  
Current State ◽  
The Government

Transparency in public finances is one of the main features of a mature democratic society, as well as one of the main tools for reducing corruption in the country. The level of transparency in the formation and use of budget funds at the state and local levels affects the effectiveness of financial policy in the country. Therefore, the purpose of the study is to determine the current state of transparency in the formation of the state budget of Ukraine. The article conducted a comprehensive study of the level of transparency of public finances at the macro level. The dynamics of changes in the qualitative level of transparency of legislative and executive bodies during the period of Ukraine's participation in the international organization of monitoring the publicity of the government before the public is analyzed. In particular, the authors analyzed the dynamics of the budget openness index in comparison with other countries and the integrated assessment of budget transparency for the period from 2008 to 2019. In addition, the level of public participation in budget formation at different stages of the budget process was studied. There is a positive trend of improving the level of openness of public authorities in Ukraine in the formation and use of public finances. This, in turn, is part of a global trend. The article presents a description of the main documents that serve as indicators of informing the public about the state of the budget, the level of its implementation, the formation of the budget for future periods and the budget process in general. It is determined that the system of transparent and accessible public accountability for the formation and use of public finances has not been formed yet. The results of the study can be the basis for developing measures to increase the level of transparency of public authorities in Ukraine. According to the study, a high level of transparency becomes the basis for public support for the government, provided that the government does not abuse its powers, or conversely becomes an incentive for active public participation in political and economic life to improve or change government. According to the results of the research, a system of measures of priority importance is proposed.

scholarly journals "Extractive Industries Transparency Initiative - EITI" Outlook on the explotation of Albanian mineral resources

2013 ◽  
Vol 47 (4) ◽  
pp. 2010
Author(s):  
Ar. Shehu ◽  
Ag. Shehu
Keyword(s):  
Mineral Resources ◽  
The State ◽  
State Budget ◽  
Extractive Industry ◽  
Two Factors ◽  
State Income ◽  
Mining Law ◽  
The Government ◽  
Development Objectives

Albania is focusing its efforts in the achievement of medium and long-term development objectives, particularly so its goals for European integration and the processes to this end. Local and foreign investments and projects in the Extractive industry are growing in the last years. Statistical data and references show an increased level of production and payments made to the state. Income from hydrocarbon sector constitutes the most important part of these payments, followed by the mining sector for the production of construction materials.The level of production and income recorded in these sectors is increasing. Proof of this are the payments made to the government by the extractive industry year after year, thus showing consistency of the economic sector and a moderate impact on the state budget and other macroeconomic indicators.Joining this initiative comes as a continuation of reforms undertaken for this purpose, in order to increase the transparency for all payments made to the Albanian State by the Extractive Industry. It follows the path of a broad program of economic, financial and institutional reform where transparency and proper management of natural resources have a particular importance. These two factors are essential for sustainable development. The new Mining Law and other by-laws, in addition to other changes required by legal improvements and economic development of the country, reflect the requirements of this initiative.

scholarly journals Transparency of information contained in the state budget from the view of utility for the citizen

2020 ◽  
pp. 3-14
Author(s):  
Maria Elżbieta Jastrzębska ◽  
Keyword(s):  
Descriptive Analysis ◽  
Inductive Reasoning ◽  
Research Problem ◽  
The State ◽  
Point Of View ◽  
State Budget ◽  
Fiscal Transparency ◽  
State Finance ◽  
The Government ◽  
Flow Of Information

Purpose – The purpose of the article is to assess the transparency of information contained in the state budget from the point of view of usefulness for the citizen and to recommend actions to increase the transparency of information in this regard. Methods – Descriptive analysis and deductive and inductive reasoning were used. Research description – The essence of fiscal transparency in the context of social responsibility of the government was discussed. The scope of information included in: the multi-year financial state finance, the budget act, the report on the implementation of the state budget, the analysis of the implementation of the state budget was analyzed. The assessment of information in the above-mentioned scope was carried out from the point of view of usefulness for the citizen and the flow of information between the government and citizens about public funds collected and allocated by the state budget. Finally, recommendations were made for actions to be taken to increase the transparency of information contained in the state budget. Results – The transparency of the information contained in the state budget (at the stage of its planning, adoption, implementation, reporting and controlling budget implementation) is very limited from the point of view of its usefulness for the citizen. It is necessary to take specific actions to increase the transparency of information contained in the state budget from the point of view of its usefulness for the citizen. Originality / value – the literature on the subject lacks publications devoted to the issue of transparency of the state budget in our country. The article addresses this research problem by assessing the content of information published by the government in the state budget as the basic public fund from the point of view of the usefulness of this information for the citizen.

scholarly journals The Establishment and Activities of a Banking Syndicate: The “Red Cross” Stock Exchange

2020 ◽  
Vol 8 (4) ◽  
Author(s):  
Pavel Lizunov ◽  
Vladimir Morozan
Keyword(s):  
Stock Exchange ◽  
The State ◽  
Economic Life ◽  
Red Cross ◽  
Banking Union ◽  
Negative Consequences ◽  
Systematic Analysis ◽  
Industrial Enterprises ◽  
Russian State ◽  
The Government

This article considers the activity of the syndicate also known as the “Red Cross” stock exchange. The authors study a unique case in Russia’s economic life where the State Bank established a syndicate based on the leading credit facilities of the empire in order to regulate the stock market. The study refers to archival materials form the Russian State Historical Archive, more particularly, business documents of the central office of the State Bank, the St Petersburg branch of the Bank, and the special Credit Chancellery. The authors employ traditional research methods, providing an objective systematic analysis of certain historical processes in the Russian economy and society. According to the government and St Petersburg bankers, the syndicate that appeared at the very start of the economic crisis of 1890 and 1903 was supposed to mitigate the negative consequences of the crisis for certain industrial enterprises and banks. The paper considers the first period of its existence from 1899 to 1911. Established at the initiative of Minister of Finance S. Yu. Witte and made up of the largest banks and banking houses, the syndicate was directly controlled by the State Bank, which provided it with resources for operations on the capital stock exchange. Operated by the country’s main bank, the syndicate enjoyed a certain amount of freedom, which allowed it buy dividend bonds. It is noteworthy that allocating the necessary funds for these exchange operations, the State Bank secured itself against potential losses, as all potential risks were to be managed by the banking union. Obviously, it was these conditions between the State Bank and the syndicate that enabled the latter to operate with some independence, pursuing its own commercial interests. The authors conclude that its operations at the exchange were conditioned by its own idea of the importance of certain dividend bonds for the stock exchange, which was reflected in the securities it bought. The syndicate’s operations on the St Petersburg Stock Exchange were contradictory, as its decisions were not always successful. However, it managed to avoid considerable losses and finished its operations with a profit in 1911.

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