Analisis Undang-undang Republik Indonesia Nomor 17 Tahun 2003 Tentang Keuangan Negara Perspektif Hukum Islam

Abstract

This study aims to analyze state financial management based on Law No. 17 of 2003 through the lens of Islamic law, and to examine the alignment between the State Budget (APBN) instruments and the principles of Islamic economics. This study uses library research with a qualitative approach. Data were obtained through literature documentation and previous expert opinions, which were then analyzed inductively to draw general conclusions. Based on the results and discussion, Law No. 17 of 2003 defines state finance as all state rights and obligations that can be valued in money. Its management is carried out through the State Budget (APBN), which includes the functions of authorization, planning, supervision, allocation, distribution, and stabilization. The Islamic concept divides state finances into revenues (zakat, jizyah, kharaj, fay', ghanimah), expenditures, and supervision through the hisbah system. Revenue sources must originate from lawful sources to ensure the blessings of development. The management of the State Budget (APBN) is considered to be in line with the principles of maslahah (public interest) because it embodies the principles of benefit, justice, and welfare. Both the APBN system and Islamic finance function as instruments for poverty alleviation and the fulfillment of the rights of the underprivileged (mustahik). According to Law No. 17 of 2003, state financial management is permissible (mubah) and even legally obligatory to realize the public welfare and avoid harm. This research supports the need for future APBN management to be further strengthened with Islamic financial principles.