KEUANGAN PUBLIK PERSPEKTIF IMAM AL-M?WARD? DALAM KITAB AL-AHKÃM AS- SUL?ÃNIYYAH WA AL-WILAY?T AD-DINIYAH

Abstract

This paper generally discusses Imam al-M?ward?'s economic thinking especially on public finance. The background is that basically the government has responsible for citizen welfare materially and spiritually. To be able to realize this, the government is given the mandate to manage public finances starting from finding sources of funds and how to allocate these funds to achieve the goal of the state. In that case Imam al-M?ward? through his book al-Ahk?m as-Sul??niyyah Wa al-region ad-Diniyah described the problem. Therefore through this article the author attempts to uncover two things, first, analyzing the role of Bait al-Mal in managing the second state finances analyzing fiscal policy. This research is a study of Imam al-M?ward?'s thinking which is entirely a research of the library reseach. The technique for analyzing data uses descriptive analytical methods using the content analysis approach. From the results of this study it can be concluded 1. That Bait al-M?l in managing state finances as the executor of fiscal policy in terms of the Bait al-M?l allocation must be able to optimize income sources and as a distribution of wich is spent based on the Shari'ah guidelines and based on benefits. 2. Fiscal policy in the view of al-M?ward? aims to deliver the real welfare to the happiness of the world at the end.

Keywords: Public Finance, Fiscal Policy, Bait Al-Mal