Keuangan Publik dan Sosial Islam: Peran dan Mekanisme Pengawasan Pemerintah terhadap Kegiatan Ekonomi dalam Perspektif Islam

Authors

  • Deni Arnandi Universitas Islam Negeri Raden Intan Lampung
  • Deno Deno Universitas Islam Negeri Raden Intan Lampung
  • Selbia Albina Universitas Islam Negeri Raden Intan Lampung
  • Thamara Putri Andina Thamara Universitas Islam Negeri Raden Intan Lampung

DOI:

https://doi.org/10.61132/jeap.v3i2.2218

Keywords:

Economic Activities, Government Oversight, Islamic Social Public Finance, Mechanisms, Roles

Abstract

This study describes Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The purpose of this study is to explain Islamic public and social finance: the role and mechanisms of government oversight of economic activities from an Islamic perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. This research finds that the government's role from an Islamic public and social finance perspective is not only as a regulator but also as an active supervisor, ensuring that economic activities are run in accordance with Sharia principles. Supervisory mechanisms are implemented through the institution of hisbah (Islamic tax), Sharia-based regulations, and a system of public financial accountability and transparency. Furthermore, Islamic social finance instruments such as zakat (alms), infaq (donations), sedekah (charity), and waqf (endowments) have been proven to play a role in equitable wealth distribution and reducing social inequality. This supervisory concept remains relevant in the modern economic context, including the digital sector and Sharia finance. The implications of this research suggest that the government needs to strengthen the implementation of Islamic-based supervision in the modern economic system by strengthening Sharia financial institutions, optimizing the management of Islamic social funds, and enhancing transparent and accountable regulations. Furthermore, adaptation of Islamic supervisory mechanisms is necessary to address the development of the digital economy. This research also implies the importance of increasing Sharia economic literacy among the public to support the creation of a more sustainable and equitable economic system.

Downloads

Download data is not yet available.

References

Agustin, A. K., S, C. E. D. S., Zanjabila, H. A., Nabila, S., & Hayati, F. (2025). Pandangan Ibnu Taimiyah Tentang Peran Negara dalam Menstabilkan Ekonomi. JSE: Jurnal Sharia Economica, 4(2), 1–12.

Amertha, M. F., & Pradesa, D. (2025). Relevansi Konsep Pengawasan dalam Islam dengan Manajemen Era Society 5.0. Tanzhim: Jurnal Dakwah Terprogram, 3(2), 289–308. https://doi.org/10.3390/data6110115.

Arifah, U., Baroroh, N., & Muttoharo, S. (2023). Lembaga Hisbah dalam Ekonomi Bisnis Islam. Labatila: Jurnal Ilmu Ekonomi Islam, 7(1), 55–64.

Arifiansyah, F., Kinanti, R. A., & Fitriyah, D. B. (2021). Pengelolaan Keuangan Publik di Indonesia dalam Perspektif Islam. Iqtisadie: Jounal of Islamic Banking and Shariah Economy, 2(1), 1–14.

Bakhri, S., & Firdaus, S. (2024). Keuangan Sosial Islam dalam Tinajuan Maqosid Syariah. Tasharruf : Journal of Islamic Economics and Business, 5(2), 16–35.

Batubara, M., & Mani, F. N. (2023). Peran dan Fungsi Pemerintah dalam Perspektif Islam. Innovative: Journal of Social Science Research, 3(2), 6080–6090.

Biswan, A. T. (2022). Keuangan Publik: Teori dan Implementasi Pengambilan Keputusan Publik. Politeknik Keuangan Negara STAN.

Halim, M. A. (2018). Teori Ekonomika. Mitra Wacana Media.

Hassan, M. K., Rana, M. S., Alam, M. R., & Banna, H. (2023). Revitalizing the Role of Islamic Social Finance in Achieving the SDGs: A Comprehensive Review. Al Qasimia University Journal of Islamic Economics, 3(2), 1–24.

Huda, N. (2005). Otonomi Daerah; Filosofi, Sejarah Perkembangan dan Problematika. Pustaka Pelajar.

Hussin, M. Y. M., Rahman, A. A., Ismail, Z., Muhammad, F., Abdul, A., & Razak. (2024). Islamic Social Finance as Alternative Mechanism for Well-Being of the Community: A Bibliometric Analysis. Pakistan Journal of Life and Social Sciences, 22(2), 6509–6533.

Iskandar, A., Possumah, B. T., Aqbar, K., & Yunta, A. H. D. (2021). Islamic Philanthropy and Poverty Reduction in Indonesia: The Role of Integrated Islamic Social and Commercial Finance Institutions. Al-Ihkam: Jurnal Hukum dan Pranata Sosial, 16(2), 274–301.

Kansil, C. S. T., & Kansil, C. S. T. (2008). Pemerintahan Daerah di Indonesia: Hukum Administrasi Daerah. Sinar Grafika.

Khairina, T. (2024). Peran dan Fungsi Pemerintah dalam Perspektif Islam. Journal of International Multidisciplinary Research, 2(8), 198–205.

Manengkey, J. J. (2025). Memahami Keuangan Sektor Publik. Tahta Media Group.

Nasution, E. M., Marliyah, & Siregar, S. (2024). Konsep dan Prinsip Keuangan Sosial Islam. Jurnal Akuntansi dan Pajak, 24(2), 1–9.

Putri, M. Z., Wulandari, D., Aristawati, P. A., & Apridasari, E. (2025). Tantangan dan Peluang Pasar Modal Indonesia dalam Meningkatkan Minat Investasi di Era Digital. PENG: Jurnal Ekonomi dan Manajemen, 2(2), 3546–3562.

Rosen, H. S., & Gayer, T. (2008). Public Finance (8th ed.). McGrawHill.

Solihin, D. (2006). Keuangan Publik: Pendanaan Pusat dan Daerah. PT. Artifa Duta Prakarsa.

Solikin, A., Badriatin, T., Marino, W. S., Defitri, S. Y., Sitepu, H. V., Abdullah, Rachmawati, D. W., Siregar, R. T., Dasman, S., & Sari, C. R. V. N. P. (2024). Keuangan Publik. Widina Media Utama.

Sururama, R., & Amalia, R. (2020). Pengawasan Pemerintah. CV Cendekia Press.

Downloads

Published

2026-05-16

How to Cite

Deni Arnandi, Deno Deno, Selbia Albina, & Thamara, T. P. A. (2026). Keuangan Publik dan Sosial Islam: Peran dan Mekanisme Pengawasan Pemerintah terhadap Kegiatan Ekonomi dalam Perspektif Islam. Jurnal Ekonomi, Akuntansi, Dan Perpajakan, 3(2), 69–87. https://doi.org/10.61132/jeap.v3i2.2218