Sistem anggaran berbasis kinerja pada APBN di Indonesia perspektif ekonomi Islam

Jaelani, Aan (2018): Sistem anggaran berbasis kinerja pada APBN di Indonesia perspektif ekonomi Islam. Published in: Al-Amwal: Jurnal Ekonomi dan Perbankan Syari'ah , Vol. 10, No. 1 (16 July 2018): pp. 1-22.

Abstract

This article reviews the state budget with a performance-based financial system in Indonesia, which previously implemented a balanced financial system. By using qualitative method and content analysis approach in understanding the theory and document of the financial system in Indonesia. This paper concludes that performance-based financial system in Indonesia provides a new direction in more transparent and accountable financial management for development activities in realizing community welfare

• Item Type: MPRA Paper
• English Title: A performance-based budget system in Indonesia's state budget in Islamic economic perspective
• Language: Indonesian
• Keywords: budgetary reform, performance-based finance, State Budget, Islamic economics
• Subjects: E - Macroeconomics and Monetary Economics > E6 - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook > E62 - Fiscal Policy; H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H21 - Efficiency ; Optimal Taxation; H - Public Economics > H5 - National Government Expenditures and Related Policies > H53 - Government Expenditures and Welfare Programs; O - Economic Development, Innovation, Technological Change, and Growth > O3 - Innovation ; Research and Development ; Technological Change ; Intellectual Property Rights > O35 - Social Innovation; P - Economic Systems > P4 - Other Economic Systems > P48 - Political Economy ; Legal Institutions ; Property Rights ; Natural Resources ; Energy ; Environment ; Regional Studies

References

Abu Yusuf. Kitab al-Kharaj. Beirut: Dar al-Ma’arif, 1979.

Adam, Rainer, et al. Persaingan dan Ekonomi Pasar di Indonesia. Jakarta: Friedrich Nauman Stiftung-Indonesia, 2006.

Ahmad, Khurshid (ed.). Studies in Islamic Economics. Jeddah: King Abdul Aziz University, 1980.

Ahmad, Mustaq. Business Ethics in Islam. Pakistan: International Institute of Islamic Thought, 2001.

Al-Assal, A. Muhammad.dan Fathi Abd. Karim. Hukum Ekonomi Islam. Jakarta: Pustaka Firdaus, 1999.

Al-Ghazali. Ihya’ ‘Ulum al-Din. Beirut: Dar al-Fikr, 1998.

Al-Mawardi, Abu Hasan Ali. Adab al-Dunya wa al-Din. Beirut: Dar al-Fikr, 1995.

Al-Mawardi, Abu Hasan Ali. al-Ahkam al-Sulthaniyah wa Wilayat al-Diniyah. Beirut: Dar al-Fikr, 1996.

Al-Shatibi, Abu Ishaq. al-Muwafaqat fi Ushul al-Syari‘ah. Cairo: al-Maktabah al-Tijanyah al-Kubra, 1975.

Azmi, Sabahuddin. Islamic Economics: Public Finance in Early Islamic Thought. New Delhi: Goodword Books, 2002.

Boadway, Robin W. dan Neil Bruce. Welfare Economics. Oxford: Basil Blackwell, 1984.

Essid, Yassine. A Critique of The Origins of Islamic Economic Thought. Leiden: E.J. Brill, 1995.

George, Susan. Republik Pasar Bebas. Jakarta: INFID/Bina Rena Pariwara, 2002.

Hamdani, Ikhwan. Sistem Pasar. Jakarta: Nurinsani, 2003.

Ibn Khaldun. Al-Muqaddimah Ibn Khaldun. Cairo: Dar Ibn al-Haitham, 2005/1426.

Ibn Taymiyah. Al-Hisbah fi al-Islam. Beirut: Dar al-Kutub al-‘Arabiyah, 1994.

Ibn Taymiyah. al-Siyasah al-Shar’iyah fi Islah al-Ra’iy waal-Ra’iyah. Saudi Arabia: Dar ‘alam al-Fawa’id, 2001.

Ichimura, Shinichi, et al. (eds.). Transition from Socialist to Market Economies: Comparison of European and Asian Experience. New York; Palgrave Macmillan, 2009.

Islahi, Abdul Azim. Economic Concepts of Ibnu Taimiyah. United Kingdom: The Islamic Foundation, 1996.

Ismawan, Indra. Sukses di Era Ekonomi Liberal Bagi Koperasi dan Perusahaan Kecil-Menengah, Jakarta: Gramedia, 2001.

Jaelani, Aan, Firdaus, Slamet dan Jumena, Juju. Renewable Energy Policy in Indonesia: The Quranic Scientific Signals in Islamic Economics Perspective. International Journal of Energy Economics and Policy, 2017: 7 (4), 193-204.

Jaelani, Aan. Fiscal Policy in Indonesia: Analysis of State Budget 2017 in Islamic Economic Perspective. International Journal of Economics and Financial Issues, 2017: 7 (5): 14-24.

Jaelani, Aan. Keuangan Publik Islam: Refleksi APBN dan Politik Anggaran di Indonesia. Cirebon: Nurjati Press, 2014.

Jaelani, Aan. Keuangan Publik: Analisis Sejarah Pemikiran Ekonomi Islam. Cirebon: CV. Aksarasatu, 2018.

Jaelani, Aan. Manajemen Zakat di Indonesia dan Brunei Darussalam. Cirebon: Nurjati Press, 2015.

Jaelani, Aan. Masyarakat Islam dalam Pandangan al-Mawardi. Bandung: Pustaka Setia, 2006.

Jaelani, Aan. Sejarah Pemikiran Ekonomi Islam: Kontribusi Sarjana Muslim dalam Pemikiran dan Analisis Ekonomi. Cirebon: CV. Aksarasatu, 2018.

Mishra, Ramesh. Globalization and the Welfare State. London: McMillan, 2000.

Mubyarto. Membangun Sistem Ekonomi. Yogyakarta: BPFE-Yogyakarta, 2000.

Mubyarto. Reformasi Sistem Ekonomi Dari Kapitalisme Menuju Ekonomi Kerakyatan, Yogyakarta: Aditya Media, 1999.

Naqvi, Haider. Ethics and Economics: an Islamic Synthesis. London: The Islamic Foundation, 1981.

Roncaglia, Alessandro. The Wealth of Ideas: a History of Economic Thought. New York: Cambridge University Press, 2006.

Rostows, W. The Stages of Economic Growth, a Non-Communist Manifesto. Cambridge: Cambridge University Press, 1967.

Rothbard, Murray N. Power and Market Government and the Economy, Kansas: Institute for Humane Studies, Inc., 1977.

Salomo, Roy V. “Anggaran yang Berorientasi pada Kinerja dan Kepemerintahan yang Baik”, Jurnal Forum Inovasi, Vol. 5, Desember-Februari 2003, 34-39.

Samuelson, Paul A. Economics, New York: McGraw-Hill Book Company, 2008.

Schumpeter, J.A. Capitalism, Socialism and Democracy. New York: Harper & Row, 1950.

Siddiqui, M.N. Role of the State in the Economy:-An Islamic Perspective. The Islamic Foundation, UK., 1996.

Smith, Adam. An Inquiry into the Nature and Causes of The Wealth of Nations. (New Rochelle, N.Y : Arlington House, 1966.

Suharto, Edi. Membangun Masyarakat Memberdayakan Rakyat: Kajian Strategis Pembangunan Kesejahteraan Sosial dan Pekerjaan Sosial.Bandung: Refika Aditama, 2005.

Swasono, Sri Edi. Judicial Review Testimoni Sri-Edi Swasono terhadap UU No. 38 Tahun 2008 tentang ASEAN Charter, Mahkamah Konstitusi RI, 22 Juli 2011

Swasono, Sri-Edi. “Pancasila, Humanisme, Pasal 33 UUD 1945, Kooperativisme, Menolak Liberalisme”, Orasi Ilmiah, Universitas Pasundan Bandung, 19 Juli 2011.

Swasono, Sri-Edi. Ekspose Ekonomika: Mewaspadai Globalisasi dan Pasar Bebas, Yogyakarta: Pustep UGM, 2010.

Swasono, Sri-Edi. Kebersamaan dan Asas Kekeluargaan: Mutualism and Britherhood, Jakarta: UNJ Press, 2005.

Swasono, Sri-Edi. Mewaspadai Pasar Bebas (dalam Dari Lengser ke Lengser), Jakarta: Penerbit Universitas Indonesia, 2001.

Thoha, Mahmud, et al. Globalisasi Krisis Ekonomi dan Kebangkitan Ekonomi Kerakyatan, Jakarta: Pustaka Quantum, 2002.

Todaro, Michael P. dan Stephen C. Smith. Pembangunan Ekonomi di Dunia Ketiga . Jakarta: Erlangga, 2003.

Umar Chapra, M. The Future of Economics: An Islamic Perspective. Leicester: The Islamic Foundation, 2000.

Wallerstein, I. The Capitalist World-Economy. New York: Cambridge University Press, 1979.

Warde, Ibrahim. Islamic Finance in the Global Economy. Edinburgh: Edinburgh University Press, 2000.