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Disparity in wealth distribution is a fundamental problem in the modern economy that causes social injustice and economic inequality. Islam offers a solution through the concept of equitable wealth distribution through the instruments of zakat, infaq, sadaqah, and waqf. This study aims to analyze Abu Ubaid's thoughts on wealth distribution in Islam and explore its relevance as a solution to economic inequality in the contemporary era. This research uses a qualitative method with a literature study approach to Abu Ubaid's work, Kitab Al-Amwal, as well as related literature on Islamic economics and wealth distribution. The results show that Abu Ubaid emphasizes the importance of the state's role in managing public wealth through Baitul Mal to ensure fair and equitable distribution. In addition, he rejects the exploitative accumulation of wealth and asserts that fiscal policy must be flexible for the benefit of the people. Theoretically, this research enriches Islamic economic studies by integrating Abu Ubaid's principles as a guide to fair and sustainable policies. Practically, the results of this study can be a reference for policy makers in designing a social justice-based wealth distribution system that is relevant today. By understanding the concept of wealth distribution according to Abu Ubaid, this research is expected to contribute to the development of a more inclusive and equitable Islamic economy.

This essay looks at an investigation into the economies, A significant topic in the policy equation of many has been fiscal federalism, which reflects the degree of fiscal autonomy and responsibility granted to subnational government developing, transitional, and industrialized nations. Scholarly attention has been drawn to Nigeria's federalism because of its intricacy and vibrancy. This is due to the fact that it has created numerous issues that could jeopardize the Nigerian state's corporate existence and continuity. Therefore, the relationship between Nigeria's fiscal federalism and the oil-rich nation's lack of economic development is highlighted in this study. Our main contention is that Nigeria's fiscal federalism has not sparked the growth that the system's designers had hoped for. Therefore, this essay looked at Nigeria's fiscal federalism's development, composition, and practices. In order to do this, the study used secondary sources to collect data and combined descriptive and analytical methodologies. According to the report, Nigeria has not functioned as a a federal constitution, making it a true federation. Taxing authority and fiscal responsibility are still heavily concentrated. Numerous issues, such as the federal government's dominance in income sharing, the lengthy period of military interregnum rule, and an excessive reliance on Federation Account revenue, have hindered Nigeria's practice of fiscal federalism. This study investigated how fiscal federalism and the chosen distribution formula contribute to unhappiness and violent agitation. In order to do this, the study used secondary sources to collect data and combined descriptive and analytical methodologies. Therefore, the study came to the conclusion that in order to promote sound fiscal independence, the federal government should give state governments some of its taxing authority. and rivalry between states.

The rapid development of digital technology has encouraged the emergence of crypto assets as a new investment instrument in Indonesia. Along with the increasing popularity of digital assets, the government responded by imposing tax policies in the form of Value Added Tax (VAT) and Income Tax (PPh) on every crypto transaction. This study aims to analyze the suitability of the tax imposition with the basic principles of tax law, as well as to examine its impact on the growth of the digital asset industry in Indonesia. The method used in this research is a literature study with a descriptive qualitative approach sourced from regulations, scientific journals, official reports, and international comparative studies. The results of the study show that the imposition of VAT on crypto transactions is not fully in line with the principles of fairness, legal certainty, and efficiency in taxation. In addition, the disproportionately high tax burden has a negative impact on investor interest, encourages offshore transactions, and slows down innovation in the domestic blockchain industry. Therefore, policy reformulation is needed, such as the application of capital gains tax and the provision of fiscal incentives, so that tax regulations can support the sustainable growth of the national digital economy.

With a focus on Nigeria specifically, this study examined the country's external debt and economic growth from 1985 to 2014. The underdevelopment of Nigeria is one of the study's main issues economy. Measuring how external debt affects the country's growth is one of the study's goals. According to the theoretical perspective, external debt is a tool of fiscal policy that closes the savings gap. The ex-post facto method of design was the research design employed in this study. With GDP as the dependent variable and multilateral debt, Paris Club debt, London Club debt, promissory notes, and other debt as the independent variables, the findings were analyzed using the ordinary least square multiple regression analytical approach. The hypotheses were tested using the Pearson correlation and the student T-test. All types of external indebtedness contributed to the GDP's development, according to the data analysis, the Pearson While the dependent variable had a direct link with the other independent variables, GDP had an inverse association with Paris Club debt and promissory notes, as described by correlation. In order to reject the null hypotheses and accept the alternative hypotheses, the tested hypotheses showed that each independent variable had a positive influence and was significant to the effect of the dependent variable. According to the study's findings, Nigeria's economic growth is significantly impacted by external debt, and as a result, better management of these borrowings is advised in order to achieve sustainable growth.

This study aims to describe and analyze: The Implementation of Restaurant Tax Collection in Increasing Regional Original Revenue (PAD: Pendapatan Asli Daerah)) of Malang Regency and the Obstacles to the Implementation of Restaurant Tax Collection in Increasing the PAD of Malang Regency.  The research is a qualitative descriptive analysis. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Policy on Regional Taxes (specifically Restaurant Tax) in Malang Regency is inseparable from the pattern of fiscal relations between the Central and Regional Governments. This kind of relationship pattern is none other than related to the decentralized policy model that tends to use a top-down approach. The contribution of Restaurant Tax to Regional Taxes during the period 2021-2024 as a whole only reached an average of 5.53%. Although overall from year to year during the 2021-2024 fiscal year period, the contribution of Restaurant Tax to Malang Regency Regional Original Revenue revenue fluctuates, the increase in the realization of Restaurant Tax has been able to help the implementation of local government activities, both routine and development activities. Obstacles to the implementation of restaurant tax collection in increasing the PAD of Malang Regency can be in the form of: a. Low taxpayer awareness: Many restaurant entrepreneurs do not pay taxes or are in arrears of taxes.  b. Lack of supervision: Many restaurants or restaurants operate without a license or register. c. Lack of socialization: The public does not know the benefits of paying taxes. d. Lack of bookkeeping: Small and medium-sized restaurants often do not keep bookkeeping.  e. Manipulated transactions: Taxpayers deposit, calculate, and pay taxes themselves, resulting in data manipulation

This article explores the strategic implementation of financial and fiscal policies aimed at enhancing community welfare. It begins by defining key concepts and the importance of sustainable economic growth for societal well-being. The study highlights the role of government spending and taxation in redistributing resources to underserved populations. By analyzing case studies from various countries, the article illustrates successful policy frameworks that have led to improved living standards. Furthermore, it discusses the challenges policymakers face in balancing economic efficiency with equity. The significance of stakeholder engagement in policy formulation is also emphasized, showcasing how community input can lead to more effective outcomes. Additionally, the article examines the impact of social safety nets and public services on reducing poverty and inequality. It advocates for a holistic approach that integrates both financial and fiscal measures to create a comprehensive strategy for welfare enhancement. Ultimately, the findings suggest that well-designed policies can significantly improve the quality of life for all citizens. The article concludes with recommendations for future research and policy development aimed at fostering inclusive growth.

This study aims to analyze the financial relationship between the central and regional governments within the framework of fiscal decentralization and its impact on regional economic growth. The main focus is to evaluate the contribution of the General Allocation Fund (DAU) and the Special Allocation Fund (DAK) to Regional Original Revenue (PAD) and the equitable development between regions. Using a quantitative approach, the data was analyzed to assess how fiscal transfer policies support regional financial independence and sustainable development. The findings indicate that DAU and DAK significantly influence PAD growth; however, regional dependency on central government funds remains high. Furthermore, disparities in development between advanced and underdeveloped regions remain a significant challenge. This study recommends optimizing PAD management and implementing more equitable fiscal policies to support balanced development and inclusive economic growth in Indonesia.

Indonesia's dependence on oil and gas imports has become a significant challenge to the country's economic stability, with impacts on the trade deficit, global energy price fluctuations, and fiscal dependence. This study aims to evaluate the economic impact of efforts to reduce Indonesia's dependence on oil and gas imports, focusing on the implications for economic growth, trade balance, and national energy security. The methods used include secondary data analysis, macroeconomic modeling, and simulation of the impact of energy policies such as increasing domestic oil and gas production, energy diversification, and renewable energy development. The results show that reducing dependence on oil and gas imports has the potential to reduce pressure on the trade balance and foreign exchange reserves, and improve long-term energy security. However, the transition to domestic energy security requires large investments in the renewable energy sector, supporting infrastructure, and policies that support energy efficiency. This study suggests the need for an integrated policy strategy between the government, private sector, and society to achieve the goal of reducing oil and gas dependence and improving Indonesia's economic competitiveness.

This study aims to analyze the potential for developing Wind Power Plants (PLTB) in Gorontalo Province, focusing on wind speed in several strategic locations. The consistent and relatively high wind speeds in coastal and lowland areas of Gorontalo make the region highly suitable for developing wind energy as a renewable energy source. This research utilizes meteorological data to measure wind speed at four locations: Batudaa Pantai 1, Batudaa Pantai 2, Kwandang, and Sumalata. The analysis reveals that wind speeds range from 6.73 m/s to 7.08 m/s, with electricity generation capacity per turbine ranging from 146 kW to 170 kW. The total electricity capacity that can be generated by 30 turbines across these locations is 18.9 MW. This potential provides a significant contribution to meeting renewable energy needs in Gorontalo and Indonesia in general. However, the development of PLTB in this area requires further consideration of technical, economic, social, and regulatory aspects. Therefore, it is recommended to conduct a comprehensive feasibility study to assess the technical and economic viability, as well as the social and economic impacts on local communities. Additionally, government support in terms of policy and fiscal incentives will expedite the development of PLTB in Gorontalo, which in turn can contribute to reducing greenhouse gas emissions and supporting sustainable energy in the future.

This study analyzes the success of the Riau Islands Province post-regional expansion in the fields of economy and infrastructure. The territorial expansion carried out in 2002 aimed to enhance government efficiency and accelerate regional development. Despite notable progress, such as economic growth exceeding the national average and controlled inflation, significant challenges remain, including dependency on transfers from the central government. The Fiscal Independence Index (IKF) indicates that most districts and cities in Riau Islands Province are still categorized as "Not Independent." Therefore, a comprehensive strategy is needed to increase Regional Original Income (PAD) and strengthen fiscal decentralization. The method used in this study is literature review, which involves examining and analyzing written sources such as books, articles, and academic journals. Through this method, researchers can gather relevant information and understand the context and developments in the studied field. This research also provides policy recommendations to enhance community participation in decision-making, aiming for more effective regional autonomy. Thus, this study is expected to contribute to the literature on regional expansion and local government policies in Indonesia.

The development of the National Capital City (IKN) triggers an increase in demand for goods and services, especially in the construction and basic needs sectors, which can cause a spike in regional and national inflation. Monetary policy faces new challenges, including increasing interest rates and the risk of rupiah exchange rate volatility due to dependence on foreign debt financing. These projects also influence economic distribution, creating investment opportunities, but potentially increasing economic inequality. This research emphasizes the importance of coordination between monetary and fiscal policies to mitigate negative impacts on national economic stability.

This study investigates the role of Islamic social finance in supporting green economy development across Muslim-majority countries. Islamic social finance instruments, including zakat, waqf, and sadaqah, are designed to redistribute wealth ethically and address social inequalities, while also offering potential for financing environmentally sustainable projects. Using a quantitative research design and econometric modeling with panel data, the study analyzes the impact of these instruments on environmental performance indicators such as the Green Economy Index (GEI) and Environmental Performance Index (EPI). Secondary data are collected from international sources including the OIC Statistical Database, the World Bank, and the Islamic Development Bank, covering selected countries such as Indonesia, Malaysia, Saudi Arabia, Turkey, Pakistan, and Egypt. The analysis includes independent variables representing zakat distribution, waqf assets, and sadaqah volume, with control variables including GDP per capita, governance indicators, and population growth. Descriptive statistics reveal substantial variation in Islamic social finance and environmental performance across countries, indicating the importance of institutional governance and policy integration. Econometric results demonstrate a positive correlation between zakat and waqf development and environmental performance, while sadaqah contributes positively but to a lesser extent. These findings suggest that Islamic social finance can directly support environmental projects, including renewable energy initiatives, sustainable agriculture, and green infrastructure, complementing conventional fiscal tools. The study highlights the advantages of Islamic social finance in promoting justice, sustainability, and ethical allocation of resources, and it emphasizes the need to integrate green objectives into zakat and waqf operational frameworks. Policy recommendations include mainstreaming Islamic social finance into national green policies, enhancing governance and transparency, and encouraging cross-sector collaboration between financial institutions and environmental agencies. Future research is suggested to explore micro-level impacts on household and community environmental behaviors and to conduct comparative studies across regions. Overall, the study underscores the potential of Islamic social finance as a faith-driven, socially inclusive, and environmentally sustainable mechanism for supporting long-term green economic development.

Efforts to reduce regional inequality are aimed at Accelerate equitable development . Implementing a healthy fiscal policy through government spending is a form of effort to reduce this inequality . Government spending can provide intervention in regional policies to boost the economy through regional government spending and revenue . This study examines the development of inter -regional inequality mapping through the Class typology method , measuring inequality with the Williamson index , and testing multiple linear regression to analyze regional government spending on inequality in the Western Region of Indonesia in 2019-2022. The results show that the average regional inequality index is at moderate inequality , namely 0.465. In addition , the regression results show that efforts to reduce regional inequality aimed at Accelerate equitable development through fiscal policy trend to be ineffective . The contribution of government spending has not been significant impact on reduce inequality . Therefore , evaluation and improvement in government spending policies are needed so that they can be more effective in achieving the goal of alleviating regional inequality in the western region of Indonesia.

The purpose of this study is to analyse the short-term and long-term economic dynamics based on the Phillips Curve regarding the relationship between inflation and unemployment. The analysis results show that there is an inverse relationship between inflation and unemployment when viewed from the Phillips Curve model in the short-term. The concept of the Natural Rate of Unemployment (NRU) and the Non-Rapid Inflationary Unemployment Rate (NAIRU) emphasizes that the relationship between inflation and unemployment in the long term will weaken due to people's inflation expectations. The results of the study also show that globalization and rapid technological developments are increasingly blurring the traditional relationship between inflation and unemployment, and the importance of adaptive monetary and fiscal policies. The results of this study provide insight for policymakers to formulate more effective strategies to manage inflation and unemployment.

This research explores the impact of fiscal policies on maritime economics, focusing on macroeconomic stability, sector-specific resilience, and sustainability initiatives within maritime industries. Through qualitative analysis and expert perspectives, the study examines how fiscal interventions influence economic growth, address regional disparities, and promote environmental stewardship in maritime sectors. Key findings highlight the effectiveness of fiscal tools in stabilizing economic fluctuations, fostering innovation, and enhancing industry competitiveness. Challenges such as regulatory complexities, uneven distribution of fiscal benefits, and the need for enhanced fiscal transparency are also discussed. The research underscores the importance of tailored fiscal strategies that support inclusive growth, sustainable development, and global competitiveness in maritime economies.

This study examines the influence of monetary policy, particularly interest rates, on economic stability in the TIMI countries (Thailand, India, Malaysia, and Indonesia). It underscores the vital role of interest rates in controlling inflation and stimulating economic growth. Utilizing a Vector Autoregression (VAR) model, the research analyzes the reciprocal relationships between crucial economic indicators such as GDP, CPI, exchange rates, consumption, interest rates, and trade balances from 2008 to 2022. For instance, adjustments in interest rates can influence investment levels, consumption patterns, and inflation rates, thereby affecting overall economic activity. The Granger causality tests indicate that short-term relationships between these variables are insignificant, but long-term interactions are evident. This supports the Johansen cointegration results, which confirm two cointegrated equations at the 5% significance level. The study emphasizes maintaining interest rate stability for sustainable economic growth and price stability. It highlights that fluctuations in interest rates, influenced by global economic conditions and domestic economic policies, play a crucial role in the economic performance of TIMI countries. Recommendations for central banCM include implementing responsive and adaptive interest rate policies to manage inflation, foster economic growth, and maintain exchange rate stability. This approach is essential for addressing disparities in income, education, healthcare, and technology access, which are critical for equitable economic development. In conclusion, this research underscores the importance of a nuanced understanding of monetary policy's impact on economic stability and the need for coordinated efforts between fiscal and monetary authorities to achieve long-term

          This research explains that land and building tax (PBB) is a crucial fiscal instrument in the global taxation system, with the aim of supporting government spending on public services, regulating land use, and potentially as a redistribution tool. This article addresses the fundamental ideas, goals, and effects of PBB in Indonesia, highlighting its important role in financing national development. The discussion involves aspects of billing, the basis of collection, the collection system, payment procedures, as well as the taxpayer's right to object and appeal. Emphasis is given to key principles, such as openness, fairness, legal certainty, and public participation in the implementation of PBB. Although PBB contributes significantly to economic development, the article also identifies several critical issues, including property value assessment, social inequality, and economic effects that must be taken into account while managing a just and effective tax system. This article offers a thorough analysis of the PBB as a tool for policy that is essential to the welfare of society and the growth of the nation.

The impact of unemployment is divided into two aspects seen from economic development, namely the impact of unemployment on a country's economy and the impact of unemployment on the economy of individuals who experience it and society. The aim of this journal is to determine the impacts of unemployment on Indonesia's social and economic stability. The method used is the descriptive-qualitative analysis method. The results of this journal explain that unemployment can cause consumption to decrease, because unemployment can reduce household income, which as a result can reduce consumer spending. Overall, the social impact of unemployment can be very detrimental to Indonesian society, causing economic and psychological stress for those affected. Therefore, it is important to implement policies and programs that aim to reduce unemployment rates and support people who have difficulty finding work.

Economic development is the main goal that every country wants to achieve to improve people's welfare, reduce poverty, and encourage sustainable economic growth. This study examines the important role of philanthropic institutions and fiscal policy in encouraging economic development, both in general and from an Islamic economic perspective. Philanthropy, through voluntary contributions such as zakat, infaq, alms, and waqf, helps fill gaps that cannot be fully addressed by the public sector, improves people's welfare, and reduces socio-economic disparities. Fiscal policy, as the main tool of government, plays an important role in managing state revenues and expenditures, influencing economic growth, income distribution, and macroeconomic stability. Through in-depth literature analysis, this research finds synergies between the philanthropic sector and fiscal policy that can strengthen sustainable economic development. This study also provides insight into the development of Islamic economics in the last three decades, showing significant progress in academic research and operational practice. It is hoped that the results of this research can provide significant policy recommendations to maximize the potential of these two tools in achieving fair and sustainable economic development.  

This research aims to analyze the implementation of the Maqasid Shariah approach in fiscal policies to achieve social welfare and green economic development, focusing on the case study of PT. Bank Syariah Indonesia Tbk for the period 2021-2023. The research method employed is descriptive analytics with a qualitative approach. Data were obtained through documentation/library studies. Data analysis was conducted using Content Analysis techniques. The results of the study indicate that PT. Bank Syariah Indonesia Tbk has implemented the Maqasid Shariah approach in designing fiscal policies by considering aspects of social welfare and green economic development. The fiscal policies implemented have had a positive impact on societal welfare and have contributed to sustainable and environmentally friendly economic development. This research is expected to contribute to the understanding of the implementation of Maqasid Shariah in the context of Islamic finance and economics and serve as a reference for Shariah financial institutions in formulating fiscal policies oriented towards social welfare and green economic development. .