Kontekstualisasi Fiqh Budgeting di Indonesia: Systematic Literature Review

Soleh Hasan Wahid; M. Muhsin

doi:10.19105/alhuquq.v4i1.4856

Soleh Hasan Wahid Institut Agama Islam Negeri Ponorogo
M. Muhsin Institut Agama Islam Negeri Ponorogo

https://doi.org/10.19105/alhuquq.v4i1.4856

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Keywords: Fiqh, Budgeting, Hukum Ekonomi Islam

Abstract

Korupsi dalam bentuk mark-up anggaran menjadi salah satu kasus yang cukup sering terjadi di Indonesia. Model penganggaran yang kurang transparan menjadi salah satu faktornya. Dalam kaitan ini, beberapa peneliti mengusulkan konsep integrasi penganggaran dengan menyuntikkan teori fiqh budgeting namun tataran aplikatif masih sangat minim. Oleh karena itu, penelitian ini bertujuan untuk melihat riset-riset mengenai fiqh budgeting, dalam jurnal-jurnal ilmiah di Indonesia, menilai relevansi dan keterbatasannya. Metodologi yang diadopsi dalam artikel ini adalah tinjauan pustaka sistematis. Pencarian artikel dilakukan secara sistematis melalui Google Scholar dan Bielefeld Academic Search Engine (BASE) dengan memilih literatur dari publikasi ilmiah di jurnal dan mengecualikan literatur yang berasal dari selain jurnal. Periode artikel yang dipilih adalah artikel jurnal terbitan 2010-2020. Penelitian penganggaran fikih di Indonesia masih minim pada tataran praktis. Selain itu, riset mengenai fiqh budgeting telah menghubungkan dengan konsep fiskal negara, namun temuan riset masih berupa konsep dan belum menyentuh aspek yang lebih aplikatif (terapan). Temuan penelitian saat ini menekankan pada dua aspek: pertama, perlu dilakukan kontekstualisasi penganggaran fikih berbasis Maqashid Syariah dan kontekstualisasi dan penganggaran Fiqh berbasis integrasi pajak dan zakat. (Corruption in budget mark-ups is a reasonably frequent case in Indonesia. The less transparent budget model is one of the factors. In this regard, several researchers have proposed the concept of budgeting integration by injecting fiqh budgeting theory, but the applicative level is still very minimal. Therefore, this study aims to examine research on fiqh budgeting in scientific journals in Indonesia to assess their relevance and limitations. The methodology adopted in this article is a systematic literature review. Article searches were carried out systematically through Google Scholar and Bielefeld Academic Search Engine (BASE) by selecting literature from scientific publications in journals and excluding literature from other than journals. The selected article period is journal articles published from 2010-2020. Jurisprudence budgeting research in Indonesia is still minimal at a practical level. In addition, research on fiqh budgeting has connected with the concept of state fiscal, but the research findings are still in the form of concepts and have not touched on more applicable (applied) aspects. The current study's findings emphasize two aspects: first, it is necessary to contextualize fiqh budgeting based on Maqashid Syariah and contextualization and Fiqh budgeting based on the integration of taxes and zakat.)

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Author Biography

Soleh Hasan Wahid, Institut Agama Islam Negeri Ponorogo

I am a lecturer and professional writer, My Favorite thing in life is time spent around the table fo write something, like my post on these blogs. I hope you enjoy my blogs ascarya.or.id

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