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The Preparation Of The BUDGET Of The Islamic Paradigm

STATE BUDGET in Islam is called by the term Islamic Treasury. The mechanism of the
preparation of the APBN of Islam has different paradigms with a conventional BUDGET. Some
differences are:
1. Islamic STATE BUDGET not made every year.
2. Islamic STATE BUDGET does not need any discussion by the Assembly of the people.
3. In the STATE BUDGET, sources of income and its expenditure heading has been
established by the Sharia.
4. In the STATE BUDGET of the Islamic Caliph, as the head of State could draw up its
own BUDGET through tabanni rights attached to him.
5. Allocation of funds each source of income and expenditure in the STATE BUDGET
posts were handed to Islamic opinion and ijtihad Caliph.
Of the five grains of the Islamic STATE BUDGET compilation paradigm can be
understood, that the STATE BUDGET has been compiled and codified by the Caliph by them
would be the ACT that must be executed by all the apparatus of Government. The preparation of
this Islamic STATE BUDGET ACT does not require discussion by the Assembly of the people.
The determination of the allocation of funds per each source of income and expenditure was also
handed over to post opinion and ijtihad Caliph so doesn't require discussion by the Assembly of
the people. Even so, the People's Assembly may provide input, but her opinions were not binding
for the Caliph.
With these mechanisms, the Islamic STATE BUDGET can be said to be remains of the
sources of income and its expenditure outposts, but budget allocations per each source of income
and its expenditure heading is flexible. If in the middle of the road turns less acceptance, easily
will boost acceptance of the Caliph. The income itself too. If the allocation of budgeted excess,
excess does not have to be spent, but it can be returned to the Central Government, or held in
their respective areas as the budget balance to be included in the next budget allocation.
In addition, the financial policy in the Islamic STATE BUDGET this reciprocity is
centralized. Funds from the entire region pulled to the Center, and then distributed to each region
in accordance with their needs, not on the basis of the amount of its income. If there are areas
that are being built and need large funds, while its income is not as big as needed, then the State
can subsidy the area.
Sources of receipts and Expenditures of the Islamic STATE BUDGET Posts
Reception in the sources of Islam is very different from STATE BUDGET STATE
BUDGET accounting. For acceptance of Islamic STATE BUDGET simply does not rely on tax

and debt sector, as a conventional BUDGET. Acceptance of State for Islamic STATE BUDGET
there is three:
(1) From the sector of individual ownership. For example: alms the zakat, grants, etc.
Specifically for charity should not be mixed with other treasures.
(2) the common ownership of the sector. For example: mining, oil, gas, forestry etc.
(3) of the sector of State ownership. For example: Jizya, kharaj, he, ' fa'i, usyur etc.
The third source of acceptance of these countries furthermore can be grouped into
sections. For example: from individual ownership was divided into sections zakat money and
trade; sexy charity farming and fruit; sexy camel livestock zakat, cows and goats. Of public
ownership: a section of oil and gas; the electricity section; sexy mining; sexy River; the sea, the
waters and springs; sexy forest and grassland; sexy special place. Of State ownership: sexy he
can; sexy kharaj; sexy land; sexy Jizya; sexy fa'i; seksidharibah (tax).
For the fact is today, the largest source of reliable reception countries such as Indonesia
were of public ownership sectors such as mining, oil and gas, forestry, marine, etc. In Islam, the
task of the State is simply limited to manage it then returns the result to the people as the owner,
in accordance with the already outlined by Sharia. Thus Islam forbids the public ownership by
individuals or private, especially foreign private, as against Indonesia at the moment.
If the source is already sufficient reception, countries do not need to collect taxes (dharibah)
from his people. The poll tax is only done when the State budget deficit. The tax collection is
only temporary (temporal) and only charged over citizens who can afford it.
The same is true for areas that require big funds because the enemy attacks or disaster. In
this way, no one else yawning budget allocation or not right on target. Equitable development
can be done with either so there is no inequality between regions.
In terms of NATIONAL BUDGET expenditure post of Islam, Islamic Sharia has also
provided clear provisions, which can be used as a handle by the Caliph to allocate their spend.
There are 6 main rules in allocating budgets Islamic STATE BUDGET expenditures, namely:
1. For special treasures inside the Islamic STATE BUDGET Cash originating from zakat,
then posts his mandatory reserved only for 8 ashnaf as has been demonstrated in the
2. The post compulsory expenditure and fixed from the Islamic jihad for the STATE
BUDGET and closing belongs to the needs of the people and the poor.
3. Post compulsory expenditure and fixed from the Islamic STATE BUDGET to give
salary (compensation) to the service that has been poured out in the interest of the
country, namely: civil servants, judges, soldiers, etc.
4. Post spending for development means the benefit of the people who are obliged, in the
sense that if the means are not there, then it will cause kemadaaratan to the people.
Example: construction of roads, bridges, schools, hospitals, mosques, water supply etc.

5. Compulsory expenditure Heading is conditional, i.e. to cope with natural disasters or

natural calamities that befell the people. Example: famine, earthquakes, floods,
hurricanes, landslides, etc.
6. Postal spending for development means the benefit of the people which are not
mandatory, in the sense that only means the addition of the means already exist. If
those additional means does not exist, it will not cause kemadaratan for its people.
[Dwi Condro Triono, Ph.d.]
The HOUSE of REPRESENTATIVES Passed a budget of Rp12,7 Trillion in Aceh for
APBA 2015
30 January 2015 1:30 pm EDT
The House of representatives (DPR) Aceh endorses budget worth Rp12,7 trillion in the
meeting Proceedings I Reading the notes of the draft Budget the revenue Financial Expenditure
of Aceh (R-APBA) 2015. The meeting which was attended by Governor Zaini Abdullah was held
in the plenary session of REPRESENTATIVES of Aceh, Friday, January 30, 2015.
"Budget 2015 we strive is right on target with the focus of development in the field of
irrigation, ports, road construction, House the poor in Aceh as well as developments in the field
of agriculture, which is the spearhead of the economy of the people of Aceh," said the Chairman
of the HOUSE of REPRESENTATIVES of Aceh, Tengku Muharuddin while chairing the
He said discussion of the molor RAPBA 2015 indeed impressed. But his opinion with
these delays, the HOUSE Aceh took valuable lessons by not rushing to agree a budget.
"Even though it's late but we are prioritizing their budgets very equitable, so the angaran 2015 is
right on target," he said.
According to Tengku Muharuddin, RAPBA 2015, comes with a wide range of dynamics.
However this thankful because RAPBA could finally be resolved jointly between the Executive
with the legislature in late January 2015.
"Hopefully the budget this year is getting better and better and right on target," he said.
In the trial, Governor Abdullah Zaini participated and presented a realization of Aceh's budget by
2014. According to him the realization of the implementation of the APBA 2014 worth Rp11,5
trillion successfully absorbed amounting to Rp11,4 trillion or 99.5 percent until the end of
December 2014.
The Governor of Aceh's original Revenue target Zaini in 2015 rising to 1.8 per cent from
the previous year. "We have planned Revenue Aceh 2015 amounted to 1.8 Trillion more, this
planning increased from the previous year,"

APBA Book Cover by 2015, 17 SKPA Red Report

BANDA ACEH fiscal year 2015 stay counting the days. Rather, the realization of a
work unit of 17 financial Devices Aceh (SKPA) still "Miss red" until towards the close of this
year's book of APBA.

Portalsatu.com on the radar of official Team Activities and control of Acceleration of budget
revenues and Expenditures of Aceh (P2K-APBA), Tuesday, December 8, 2000, of a total of
Rp12,749 trillion worth of 2015 APBA, overall financial realisation until 7 December
(yesterday) of 73.2 percent.
While the realization of the target of finance, coming to 31 December amounted to 93
percent. That data shows, the Government of Aceh should be "running" realizing financial 19.8
percent again in the next 24 days, starting today.
While the physical realization, until yesterday amounted to 78 per cent of the target of
100 per cent on December 31. In 24 days ahead, starting today, the Government of Aceh must
reach the physical realization of the 22 percent more.
As for the 17 SKPA "Miss red" due to the realization of the Financials are still below 70
per cent, i.e. DPKA (Office of the income and wealth of Aceh), BPBA (Aceh Disaster
Management Agency), WSC (Keurukon Katibul Guardian), Arpus (archives and libraries), SME
(small and medium enterprises Office), Disbun (Estate Agency), Hubkom (Department of
transportation, information communication and Telematics), RSJ (mental hospital), Setwan
(Council Secretariat/DPRA), Cika (Office of Copyright works) , The DKP (Department of
marine and Fisheries), Dinsos (Social Service), Disdik (Department of education), Bima (Bina
Marga Office), SDA (Department of water resources), Dispora (Department of youth and sports),
and Keswan (Animal health service).
Activity data based on the activities of the APBA 2015 (1,443 package/Rp2,52 trillion), a
total of 149 package/10 percent, its physical realization is still below 75 percent. Bina Marga
Office details, 58 packages, Department of water resources and Office of Copyright Works are
each 30 18 education service package, package, Hubkomintel Service and Office of youth and
sports package 3 respectively, Department of agriculture 2 packages, health service, Department
of mining, RSUZA, Department of Keswan Department of culture and tourism and each 1
package. While activity data the activity of Otsus kabupaten/kota 2015 (2.065 package/2.13
trillion), as many as 267 package/13 percent, physical realization under 75 per cent