Islamic Principles Of Village Financial Management (VFM) In Indonesia
DOI:
https://doi.org/10.37231/jimk.2023.24.1.776Keywords:
Village Financial Management (VFM), Indonesia, Islamic Principle, Tawheed, Justice, Shura., Pengurusan Kewangan Desa (Village Financial Management), Indonesia, Prinsip Islam, Tauhid, Keadilan, Syura.Abstract
Terbitan Undang-Undang No. 6 Tahun 2014 tentang Desa membuat perubahan yang signifikan dalam aspek Pengurusan Kewangan Desa (Village Financial Management/VFM) di Indonesia. Saiz bajet yang diamanatkan kepada kerajaan kampung ternyata menimbulkan banyak masalah dari segi beberapa kes penderaan, salah satu bentuk yang paling menonjol ialah rasuah. Prinsip ketelusan, penyertaan dan akauntabiliti (tiga prinsip asas yang terkandung dalam undang-undang dan peraturan berkaitan VFM) masih belum menjadi garis panduan yang dipatuhi sepenuhnya oleh pengurus kewangan kampung (desa). Kajian ini bertujuan untuk mengenal pasti prinsip dan elemen Islam daripada VFM. Data dikumpul dalam kajian ini menggunakan kajian dokumen, khususnya merujuk kepada al-Quran, Hadits, dan literatur lain yang berkaitan, dan temu bual dengan beberapa pakar yang memahami isu berkaitan nilai Islam yang dikaitkan dengan VFM. Semua data yang dikumpul kemudiannya dianalisis dengan analisis tematik data kualitatif. Kajian ini mendapati tiga prinsip utama pelaksanaan VFM berdasarkan perspektif Islam iaitu tauhid, keadilan dan syura. Ketiga-tiga prinsip asas Islam ini banyak digunakan sebagai rujukan utama bagi pelaksanaan Village Financial Management di Indonesia.
The issuance of Law No. 6 of 2014 concerning Villages makes significant changes in Village Financial Management (VFM) aspects in Indonesia. The size of the budget mandated to the village government turned out to cause many problems in terms of several cases of abuse, one of the most prominent forms of which is corruption. The principles of transparency, participation, and accountability (the three basic principles contained in the laws and regulations related to VFM) have not yet become guidelines that are fully adhered to by village financial managers. This study aims to identify Islamic principles and elements of VFM. The data was collected in this study using document research, particularly referring to the Quran, Hadits, and other relevant pieces of literature, and interviews with some experts who understand issues related to Islamic values associated with VFM. All the data collected was then analyzed by qualitative data thematic analysis. This study found three main principles for the implementation of VFM based on an Islamic perspective, namely Tawheed, justice, and Shura. These three Islamic basic principles are substantially used as the main reference for the implementation of VFM in Indonesia.
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