ANALISIS KEBIJAKAN FISKAL EKSPANSIF PADA APBN DI INDONESIA PERSPEKTIF EKONOMI ISLAM

Abstract

Indonesia in the State Budget (APBN) adopts an expansive economic policy system in its financing, which is that state expenditure will be greater than state revenue, one of the ways to fulfill expenditure needs will be covered by financing, one of which is through the issuance of Government Securities (SBN). Indonesia adheres to the SBN system which is owed to the people themselves. Communities can participate in developing the country through the purchase of ORI, Retail Sukuk and Retail Saving Bonds which are included in sound financing. In an Islamic perspective spending is allocated to the more productive sectors, allocated to fa'i and kharaj sections, public ownership, shadaqah or zakah sections. In addition, expenditures are intended for governors, government officials who are financed from the revenue budget, then the budget is intended to maintain the fairness of the costs of education, public utilities and infrastructure. State debt from an Islamic perspective, interest-free and loans allocated to the central bank without interest, the goal is because interest contains interest and does not prosper the public, because interest is fluctuating.