Indirect employee expenditure analysis with zakat distribution as a moderation variable towards poverty in Indonesia
Abstract
This study aims to determine the effect of indirect personnel spending on poverty through the moderating variable of the distribution of zakat by using panel data analysis of 34 provinces in Indonesia. The results reveal that it is found that the best model is the fixed effect model. In the fixed-effect model estimation, results obtained from the variable Indirect Employee Expenditures as well as indirect employee expenditures through the moderating variable zakat distribution to poverty 34 Provinces in Indonesia shows a positive effect
Keywords
Full Text:
PDFReferences
Aan Jaelani, “ Sistem Anggaran Berbasis Kinerja pada APBN di Indonesia Perspektif Ekonomi Islam”, Al-Amwal, Volume 10, No. 1 Tahun 2018.
Ash Shiddieqy, Tengku Muhammad Hasbi, ”Pedoman Zakat”, Semarang: PT. Pustaka Rizki Putra, 2006.
Hafidhuddin, Didin, “Panduan Praktis tentang Zakat, Infak dan Sedekah”. Jakarta: Gema Insani Press, 2001
Herry Purnomo, “Dasar-Dasar Praktek Penyusunan APBN di Indonesia”, Direktorat Penyusunan APBN, Direktorat Jenderal Anggaran, Kementerian Keuangan, 6. 2013
Ibn Taymiyah, al-Hisbah fi al-Islam (Beirut: Dar al-Kutub al-„Arabiyah,) 20-22, 1994
Kartasamita, Ginandjar, “Pembangunan Untuk Rakyat; Memadukan Pertumbuhan dan Pemerataan”, Jakarta. CIDES, 240, 1996
Margo Yuwono, Badan Pusat Statistik Jawa Tengah, iii. Data dan Informasi Kemiskinan Jawa Tengah 2012-2016
Masdar F. Mas’udi, “Agama Keadilan Risalah Zakat (Pajak) dalam Islam” Jakarta: Pustaka Firdaus, 1993.
Mustahal Ahmad, Kelib Abdullah “ Study Tentang Pemunggutan Zakat Penghasilan Pegawai Pada Unit Pengumpul Zakat Kantor Kementrian Agama Kota Salatiga”, Jurnal Hukum Khaira Ummah, Vol 12 No. 1 Maret 2017
Nunung Nurwati, “Kemiskinan:Model Pengukuran, Permasalahan dan Alternatif Kebijakan”, Jurnal Kependudukan Padjadjaran, Vol. 10, No. 1, Januari, 3, 2008.
Peraturan Menteri Keuangan Republik Indonesia Nomor 102/PMK.02/2018 Tentang Klasifikasi Anggaran.
Q.S. 2:276
Q.S. 4:52
Q.S. 6:141
Q.S. 9:34
Q.S. 9:103
Sri-Edi Swasono, “Restrukturisasi, Keadilan Sosial dan Gobalisasi”, Ceramah pada Program Pascasarjana Universitas Airlangga, Batam 29 Maret 2001.
Teddy, Veckie, Debby Ch, “Analisis Pengaruh Belanja Langsung, Belanja Tidak Langsung dan Investasi Swasta Terhadap Kemiskinan Di Kota Bitung”, Fakultas Ekonomi dan Bisnis, Magister Ilmu Ekonomi Universitas Sam Ratulangi, Manado. 2019.
DOI: https://doi.org/10.18326/ijier.v3i1.5287
Refbacks
- There are currently no refbacks.
Copyright (c) 2021 Indonesian Journal of Islamic Economics Research
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Indonesian Journal of Islamic Economics Research, p-ISSN 2686-5076 l e-ISSN 2714-5751
This work is licensed under a Creative Commons Attribution 4.0 International License.
