The Implementation of Good Governance in the Era of Caliphate Omar Ibn Abd al-Aziz (61H-101 H/717-720 M)

Handoko, Luqman Hakim; Kayadibi, Saim

doi:10.14421/grieb.2013.012-04

“…Umar ibn Al-Khattab, the second Caliph (Muslim leader) after the era of Prophet Muhammad, realised the importance of this aspect in the governance system by appointing al-kateeb (an accountant) to take care of finances (Kamla, 2009;Afifuddin and Siti-Nabiha, 2010). The final two relevant dimensions are the establishment of an unbiased system of accountability and a system of fair justice and law and order, as these work to institutionalise transparency, accountability and social justice so that the society may be free from fraud and exploitation (Naqvi et al, 2011;Handoko and Kayadibi, 2013).…”

Section: Public Budgeting In Islammentioning

confidence: 99%

Implementing Islamic principles and values in public budgeting: a battle of mindset

Farhana

¹

,

Markham

²

,

Basri

³

2021

JIABR

3

0

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Purpose This paper aims to analyse the implementation of Islamic principles and values within the budgetary management of one of Indonesia’s local governments, that of Aceh provincial government. The authors investigate the extent of Islamic teachings in Aceh’s public budgeting to gain an understanding of the challenges in implementing such ideas in practice. Design/methodology/approach To investigate these issues, the authors used a qualitative interpretive approach in this study, gathering written materials related to the budgeting process and conducting 19 interviews with local government officials, politicians, scholars and a corruption watchdog. Data was manually coded and thematically analysed. Findings In this study, the authors find that the budgetary management problems Aceh provincial government faces (including poor resource allocation, budget delays and poor accountability and transparency) indicate unsatisfactory performance in incorporating Islamic principles and values into government. The authors argue that a key challenge to a more complete implementation is that the Acehnese’ perspectives of Sharī’ah and its enactment remain limited to particular aspects, such as criminal law, rituals and symbols, and are not extended to wider governance and budgetary practices. Practical implications The findings are likely to be of interest to policymakers and those who hold them to account, in a region/country where Islamic values and principles largely influence the government and social affairs. They indicate that a broader conception of Sharī’ah would facilitate a more thorough implementation of Islamic principles and values within public budgeting. Originality/value This study is one of a handful of studies exploring Islamic public budgeting, with its originality lying in the investigation of the challenges faced in implementing Islamic principles in government budgeting.

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“…In the past, Umar ibn Al-Khattab, the second Caliph (Muslim leader) after the era of Prophet Muhammad, realised the importance of this aspect in the governance system, appointing al-kateeb (an accountant) to take care of finances (Kamla, 2009;Afifuddin & Siti-Nabiha, 2010). Fourth, an unbiased system of accountability such that it ensures transparency and social justice so that the society will be free from fraud and exploitation (Naqvi et al, 2011;Handoko & Kayadibi, 2013).…”

Section: Budgetary Management In Islammentioning

confidence: 99%

Assessing budgetary management of local government in Aceh, Indonesia

Farhana¹

1

0

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<p>This interpretive case-based study explores issues of budgetary management in Aceh provincial government. Until 2018, Aceh showed significant problems in its budget cycle with the budget being approved late every year except 2014. Thus, this study aims to investigate the reasons for these delays, along with their impacts on budget execution. Further, as Aceh is a predominantly Muslim society with Islamic values and principles fundamental to its culture and identity, this study also explores whether Islamic teachings are well-embedded in its government budgeting. To investigate these issues, I gathered written materials related to the budgeting process and conducted 19 interviews with local government officials, politicians, Muslim scholars, and a corruption watchdog, analysing these through three linked accountability frameworks: considering accountability through relationship, responsibility, and answerability dimensions, Boltanski and Thévenot’s (1999) Sociology of Worth (SoW) framework, and Islamic accountability. I found the key reasons for the budget delays were miscommunications and heated debates in budget discussions between Aceh’s legislature and executive government resulting from conflicts of interest and priorities. The budget delays negatively affected budget execution, which, since Aceh’s economy depends heavily on government spending, reduced economic activity and so the social welfare of its people. Given the problems in its budgetary management, including budget delays, conflicting interests, and lack of transparency, the implementation of Islamic principles and values in Aceh’s government budgeting remains unsatisfactory. This study offers several contributions to the literature and practice: (i) it generates new ideas for the classification of SoW’s orders of worth when applied to public budgeting and accountability in a devout Muslim society; (ii) it outlines some challenges in implementing Islamic principles and values into government budgeting; and (iii) it notes some potential improvements for Aceh provincial government to achieve better budgetary management and accountability.</p>

show abstract

Assessing budgetary management of local government in Aceh, Indonesia

Farhana¹

0

View full text Add to dashboard Cite

<p>This interpretive case-based study explores issues of budgetary management in Aceh provincial government. Until 2018, Aceh showed significant problems in its budget cycle with the budget being approved late every year except 2014. Thus, this study aims to investigate the reasons for these delays, along with their impacts on budget execution. Further, as Aceh is a predominantly Muslim society with Islamic values and principles fundamental to its culture and identity, this study also explores whether Islamic teachings are well-embedded in its government budgeting. To investigate these issues, I gathered written materials related to the budgeting process and conducted 19 interviews with local government officials, politicians, Muslim scholars, and a corruption watchdog, analysing these through three linked accountability frameworks: considering accountability through relationship, responsibility, and answerability dimensions, Boltanski and Thévenot’s (1999) Sociology of Worth (SoW) framework, and Islamic accountability. I found the key reasons for the budget delays were miscommunications and heated debates in budget discussions between Aceh’s legislature and executive government resulting from conflicts of interest and priorities. The budget delays negatively affected budget execution, which, since Aceh’s economy depends heavily on government spending, reduced economic activity and so the social welfare of its people. Given the problems in its budgetary management, including budget delays, conflicting interests, and lack of transparency, the implementation of Islamic principles and values in Aceh’s government budgeting remains unsatisfactory. This study offers several contributions to the literature and practice: (i) it generates new ideas for the classification of SoW’s orders of worth when applied to public budgeting and accountability in a devout Muslim society; (ii) it outlines some challenges in implementing Islamic principles and values into government budgeting; and (iii) it notes some potential improvements for Aceh provincial government to achieve better budgetary management and accountability.</p>

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The Implementation of Good Governance in the Era of Caliphate Omar Ibn Abd al-Aziz (61H-101 H/717-720 M)

Cited by 3 publications

References 2 publications

Implementing Islamic principles and values in public budgeting: a battle of mindset

Implementing Islamic principles and values in public budgeting: a battle of mindset

Assessing budgetary management of local government in Aceh, Indonesia

Assessing budgetary management of local government in Aceh, Indonesia

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