Baitul Maal and the State Budget (APBN): Effectiveness in Social Welfare Distribution
DOI:
https://doi.org/10.31943/afkarjournal.v9i4.2472Keywords:
Baitul Maal, State Budget (APBN), Social Welfare DistributionAbstract
This study aims to compare the effectiveness of social welfare distribution via Baitul Maal within the Islamic economic system against the State Budget (APBN) within the modern state financial system. Employing a descriptive qualitative approach with a comparative study method, the research finds that Baitul Maal is faster and more targeted in distributing social funds particularly through zakat, infaq, and other contributions making it more responsive to the needs of marginalized communities. Conversely, while the APBN possesses greater fiscal capacity, its distribution is often hindered by bureaucratic obstacles, budgetary leakage, and targeting inaccuracies. The study’s implications highlight the need to improve transparency and accountability in APBN management and to enhance public participation in budget planning and evaluation. The study’s originality lies in its comparative approach to analyzing two systems that differ ideologically and operationally; it offers a conceptual contribution that enriches fiscal policy with an Islamic economic perspective and provides policy alternatives that are more adaptive and contextual for developing nations. Furthermore, the study introduces a more efficient and inclusive model for social fund management that can be implemented in developing countries to optimize welfare distribution for the poor and marginalized.
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