09 dasar kewangan dan dasar fiskal islam

8/3/2019 09 Dasar Kewangan Dan Dasar Fiskal Islam

1/40

CROJGD FRG @BOG[

FG[GP CBQGLAGL %

FG[GP EJ[CGO J[OGM

7


2/40

Xblablgogl

Glvgpg gogv fg{gp bcilimj zgla fjarlgcgl iobdcbpgnggl rlvrc mblkgxgj mgvogmgv bcilimj>

7, Gogv0 cbqglagl

0, Gogv0 ej{cgo

0


3/40

@GDGAJGL J

FG[GP CBQGLAGL J[OGM

;


4/40

Fg{gp cbqglagl

Fg{gp cbpgnggl rlvrc mblkgxgj cb{vg`joglfgogm>

j, Dgpag

jj, Arlg vblgagjjj, Xbpvrm`rdgl bcilimj

6


5/40

Gogv0 fg{gp cbqglagl

Cgqgogl vbpdgfgx>

7, Xblgqgpgl qgla mbogorj cgqgogl lj{`gd pj~g` qgnj`

@LM

0, Cbgfggl cpbfjv {xv, cgfgp fj{cgrl) cgfgp `glc);, Ixbpg{j xg{gpgl vbp`rcg

2


6/40

Kilvid cgqgogl

xblgqgpglqglambogorj

lj{`gd pj~g` qgnj`

Njcg `glc xr{gv mblagpgdcgl `glc xbpfgaglagl

mblgjccgl lj{`gd pj~g` qgnj`/ nrmogd xjlngmgl cbxgfg

ipgla pgmgj `bpcrpglagl, Fblagl jvr xblgqgpgl qgla

`bpcrpglagl,

5


7/40

Kilvid cgqgogl cbgfggl

cpbfjv mbogorj cgfgpfj{cgrl

Njcg cbpgnggl dblfgc mbljlacgvcgl cbajgvgl bcilimj/ jg`iobd mblagpgdcgl `glc xr{gv mblarpglacgl cgfgp

egbfgd) fj{cgrl cbxgfg `glc xbpfgaglagl,

Njcg jlj `bpogcr/ ci{ zgla xbpor fj`gzgp `gojc iobd `glc

xbpfgaglagl rlvrc mbm`gzgp xjlngmgl cbxgfg `glc

xr{gv mblngfj ob`jd mrpgd

Fblagl jvr `glc xbpfgagagla `iobd mbljlacgvcgl

xblgqgpgl qgla cbxgfg ipglapgmgj,

1


8/40

Kilvid cgqgogl ixbpg{jxg{gpgl vbp`rcg

IXV = Xpi{b{ nrgo`boj {rpgv `bpdgpag ${bcrpjvj*

{xv `il fgl {gdgm

Cbvjcg bcilimj mbob{bv) obm`g`> cbpgnggl xbpor

mblgm`gd bcgogl qgla fblagl mbm`boj {rpgv0

bpdgpag fgl jo xbp`blfgdgpggl fgpjxgfg ipgla

pgmgj, Fblagl jvr qgla0 gcgl mg{rc cbvglagl

ipgla pgmgj fgl mblgm`gd crg{g`boj mbpbcg,

Cbvjcg bcilimj mbogm`rla> {b`gojclzg,

4


9/40

G[G[ FG[GP CBQGLAGLJ[OGM

@bp`b~g fblagl FC cilubl{jilgo/ g{g{ FCJ>

7, Xbladgxr{gl cgfgp `rlag

0, Xbladgxr{gl xg{gpgl `il

;, Bcilimj $cbqglagl* `bpg{g{cgl bcrjvj

:


10/40

7, Xbladgxr{gl cgfgp`rlag

@rlag/ egbfgd = pj`g/ fjdgpgmcgl

Cgfgp `rlag $# cgfgp fj{cgrl) cgfgp `glc* fjaglvjcgl

fblagl cgfgp xbpcila{jgl $xbm`jgzggl bcrjvj* gvgr cgfgp

cbrlvrlagl $xbm`jgzggl drvgla*

78


11/40

@gagjmglg cgfgpxbpcila{jgl fgl cgfgp

cbrlvrlagl`bpxbpglglmblagqgoxblgqgpgl

qgla9

h Njcg `glc xr{gv mbpblfgdcgl cgfgp XRP/ $78>:8/

glvgpg `glc fgl xbog`rp* mgcg xbog`rpgl gcglmblngfj ob`jd mblgpjc) mbljlacgv, Jlj gcgl

mblngfjcgl>

7, Xbladg{jogl `gpglagl mblkrcrxj

0, Dgpag `bpxgvrvgl;, Fgxgv mblagvg{j mg{gogd jleog{j ${bfjcjv `gpgla %

`glzgc qgla*,

77


12/40

0, Xbladgxr{glxg{gpgl`il

Cbpglg xg{gpgl `il `bpcgjvgl fblagl cgfgp `rlag,

Xg{gpgl zgla qrnrf dglzgogd xg{gpgl bcrjvj fgl xg{gpglqgla,

Xg{gpgl bcrjvj = `bpfg{gpcgl XRP {xv mrfgpg`gd fgl

mr{dgpgcgdXg{gpgl qgla = xg{gpgl zgla mblablfgojcgl rpr{ljgag

{bkgpg drvgla/ {xv @@G/ mrpg`gdgd foo

70


13/40

Frg gogv zglaìobd

mblaaglvjcglxg{gpgl ìl

7, Ixbpg{j nrgo`boj {bcrpjvj {xv {gdgm fgl {rcrc fj

xg{gpgl vbp`rcg

0, Cgfgp cbxbporgl pj~g` `gaj fbxi{jv `glc {xv pj~g`

cbkgjpgl % pj~g` mifgo

Pj~g` cbkgjgpgl> " zgla fjvbvgxcgl iobd @LM cxf

`glc xbpfgaglagl rvc fjcbcgocgl {à g{bv kgjp

Pj~g` mifgo> pj~g` zgla fjfgxgvj fgpjxgfg cbrlvrlagl

mifgo

7;


14/40

;, Bc ilimj`bpg{g{xbm`jgzggl

Mifgo $qgla* `rcgl egcvip xblaborgpgl fgogm J{ogm/cbpglg jg vjfgc `iobd mblfgxgv xroglagl fgogm `blvrccgfgp `rlag, Qgla = gogv xbpvrcgpgl,

Nr{vbpr xbm`jgzggl drvgla {bkgpg pj`g vjfgc fj`blgpcgl

[b`gojclzg xbm`jgzggl bcrjvj fgl drvgla mblngfj g{g{xbm`jgzggl fgogm FCJ

76


15/40

CB[GL XBLADGXR[GLCGFGP @RLAG

Vbpdgxr{lzg ; nblj{ g{bv drvgla fgogm BC/

jgjvr>7, Xjlngmgl xbp{blfjpjgl cbpglg vjfgc gfg xjdgc

zgla {glaarx mblgqgpcgl xjlngmgl vglxgcgfgp rlag

0, Fbxi{jv {jmxglgl qgla `bpvrcgp cbxgfgfbxi{jv xbpmjlvggl $xbog`rpgl*

;, @il cbpgnggl gcgl fjvb`r{ mblngfj qgla gvgrg{bv kgjp ogjl,

72


16/40

Xbp`glfjlagl gogv0 fg{gpcbqglagl

FC cilubl{jilgo

`bpfg{gpcgl frg

FC J{ogm

`bpfg{gpcgl vjag

7,Qgla) egbfgd

0, @il

7, Qgla) rlvrla

0, Fbxi{jv

Xbpmjlvggl

;, Bcrjvj

75


17/40

@GDGAJGL JJ

FG[GP EJ[CGO J[OGM

71


18/40

Fg{gp ej{cgo

Fg{gp cbpgnggl rlvrc mbmxblagprdj cbajgvgl bcilimj

fgl xbpvrm`rdgllzg mbogorjxbpr`gdgl xbp`boglnggl

cbpgnggl fgl {j{vbm krcgj,

74


19/40

Kilvid $xbpr`gdglxbp`boglnggl*

@gaj mblglaglj mg{gogd

fbeog{j

@gaj mblglaglj mg{gogd

jleog{j

xbp`boglnggl

cgfgp krcgj

`gzgpgl xjlfgdgl

xbp`boglngl

`gzgpgl xjlfgdgl

cgfgp krcgj

7:


20/40

Fg{gp ej{cgo = fg{gp`boglngqgl

Fg{gp ej{cgo nrag fjcgvgcgl fg{gp `boglngqgl cbpgnggl,

@boglngqgl {bjm`gla> vjlacgv xbp`boglnggl

cbpgnggl = fblagl vjlacgv xblfgxgvgllzg

@boglngqgl crpglagl $fbejkjv*>,,,,,

@boglngqgl ob`jdgl ${rpxor{*>,,,,, @boglngqgl {bjm`gla vjfgc `gjc fgogm cbgfggl bcilimj

zgla vjfgc {bjm`gla

08


21/40

G[G[0 EJ[CGO J[OGM$xbpkrcgjgl*

^gcgv

Krcgj0 ogjl

07


22/40

^gcgv

Dgpvg cdg{3 xrlarvgl fgl gajdgl

I`nbcvje g{go> mblzrkjcgl dgpvg fgl xblaborgp

Cb{gl ej{cgo ~gcgv> mblarmxro fgl mblagajdcgl

cbcgzggl rmgv {bkgpg gfjo,

00


23/40

Kgpggajdgl~gcgv

7, Cbkrcrxgl vgdrlgl) `roglgl $mbm`jgzg {gpg djfrx*

0, Cbkrcrxgl djfrx $mbm`jgzg mifgo cbpng*

0;


24/40

Cbgfjogl ej{cgo~gcgv

h Vbpdgfgx xblaborgp>

7, Xbl{zgpgvgl dgqo $ablgx {bvgdrl* gaj {b{bvblagd dgpvg

0, Xbl{zgpgvgl lj{g` zgla `bp`b~g0 mblajcrv nblj{ dgpvg

glvgpg>7)68 {bdjlaag 7)78,

;, Cbmrfgdgl mblrlgjcgl ~gcgv fgogm `blvrc dgpvg gvgr

ljogjlzg

06


25/40

Cbgfjogl ej{cgo~gcgv

h Vbpdgfgx xblbpjmg>

7, 4 g{lge mbprxgcgl aioilagl zgla xbpor fj`glvr,Aioilagl egcjp fgl mj{cjl mblngfj cbrvgmggl

0, @blvrc `glvrgl) gajdgl mblajcrv cb{b{rgjgl xblbpjmg,

;, ^gcgv = `glvrgl {babpg fgl {bmblvgpg/ rcgl rlvrc`bpxglnglagl mblngfjcgl xblbpjmglzg mgog{

02


26/40

Cbvbpdgfgl~gcgv{b`gagjgogv ej{cgo

^gcgv $dgpvg cdg{* = gogv ej{cgo zgla g{g{ rlvrc

mbmblrdj cbxbporgl xbm`glarlgl bcilimj,

Nr{vbpr ~gcgv xbpor fj`glvr fblagl gogv0 ej{cgo ogjl fgl

{bmg{g rlvrc mblgmxrla xbo`gagj cbxbporgl rlvrcxbm`glarlgl lbagpg,

05


27/40

Kilvid0gogv0 ej{cgo ogjlzglambm`glvr ~gcgv

[BRM@BP VBVGX

7, Cdgpgn

0, Nj~zgd

;, Egj

6, R{drp

[RM@BP VGCVBVGX

7, Adgljmgd

0, [rod nj~zgd

;, [bfbcgd

6, Qgwe foo

01


28/40

Cdgpgn

Krcgj vglgd Vglgd zgla fjxbpiobdj fgogm xbxbpglagl fgl vjfgc

fj`gdgajcgl cbxgfg vblvbpg/ {b`gojclzgfjmjojclbagpgcgl/ fblagl xbmjojc g{golzgmblar{gdgcgllzg fgl fjcblgcgl cgfgp krcgjvbpvblvr,

04


29/40

Nj~zgd

Krcgj cbxgog) fjpj $xioo vgt*

Fjcblgcgl vbpdgfgx~jmmj zgla vjlaago fgogm lbagpgJ{ogm {b`gagj ngmjlgl vbpdgfgx cb{bogmgvgl mbpbcg fglcbmrfgdgl zgla fjljcmgvj mbpbcg fgogm lbagpg J{ogm

Jlj cbpglg nj~zgd mblajm`glaj cbqgnj`gl ~gcgv iobdipgla J{ogm

0:


30/40

Egj

Xbpiobdgl xbpgla

Dgpvg zgla fjxbpiobdj fgpjxgfg mr{rd fblagl vglxg

xbxbpglagl gvgr cbcbpg{gl,

Jg vbpfjpj fgpjxgfg dgpvg vgc gojd $vglgd* fgl dgpvg gojd${xv, {blngvg fgl ogjl0 dgpvg*

;8


31/40

R{drp

Krcgj jmxipv $vgpje* 7)78

Cil{bx> mrgmgogd `j go-mjvdo

;7


32/40

Adgljmgd

Pgmxg{gl xbxbpglagl

Dgpvg xjdgc ogqgl zgla fjvgqgl iobd vblvbpg J{ogm fjfgogm xbxbpglagl,

;0


33/40

[rodnj~zgd

Xbpojlfrlagl lbagpg~jmmj $revj*

@gaj lbagpg~jmmj zgla pbog `bpgfg fj`gqgd lgrlagl

lbagpg J{ogm fgl vrlfrc fblagl xbpgvrpgl lbagpg J{ogm,

Cgfgp nj~zgd fgl vbmxid xbpojlfrlagl fjxrvr{cglmbogorj xbpnglnjgl,

;;


34/40

I`nbcvje fg{gp ej{cgofgogm krcgj0vbp{b`rv>

7, Cb{vg`jogl bcilimj

0, Xbpvrm`rdgl fgl xbm`glarlgl

;, Cb{gc{gmggl gajdgl

6, Xbprlvrcgl {rm`bp2, Fgcqgd

;6


35/40

Cb{vg`joglbcilimj

Fblagl mbladjlfgpj jleog{j fgl fbeog{j,

Xbogpg{gl nrmogd crvjxgl ~gcgv fgl xbogpg{gl xblbpjmg

~gcgv

Xbogpg{gl fgogm krcgj0 ogjl fgogm crvjxgl fgl gajdgl {xvmglg zgla fjnbog{cgl

;2


36/40

Xbpvrm`rdgl fglxbm`glarlgl

R{gdg mbmblrdj cbxbporgl g{g{/ mbm`gjcj

crgojvj djfrx mbogorj gajdgl zgla gfjo, Gajdgl iobd fjogcrcgl {bkgpg ogla{rla gvgr vjfgc

ogla{rla {xv mbogorj xblzbfjggl `jfgla

xbcbpnggl cbxgfg pgczgv,

Mbladjlfgpj cbeg{gfgl fgogm gajdgl fblagl

mblablgcgl drcrmgl cbgvg{ {rm`bp zgla

vjfgc fjarlgcgl {bkgpg kbcgx

;5


37/40

Cb{gc{gmgglgajdgl

Cb{gc{gmggl rmrm mbojxrvj {borprd pgczgv $J{ogm fgl`rcgl J{ogm*,

Cb{gc{gmggl fgpj {baj xborgla fgl cbmrfgdgl zgla

fj{bfjgcgl iobd lbagpg

Cb{gc{gmggl fgogm xrlarvgl krcgj mboj`gvcgl {bmrgpgczgv zgla mgmxr fgl `bpfg{gpcgl cbmgmxrgl

mbpbcg,

;1


38/40

Xbprlvrcgl{rm`bp

[rm`bp fjxbprlvrccgl cbgpgd zgla `iobd mbljlacgvcgl

cb`gnjcgl fjfrljg fgl gcdjpgv,

Vjfgc fjgajdcgl {bkgpg mbm`g~jp gvgr cbfbcrv

[rm`bp gqgm fjarlgcgl rlvrc cbxbporgl gqgm pgczgv

;4


39/40

Fgcqgd

Mbogdjpcgl pg{g vglaarlangqg` `bp{gmg $egpfr cjegzgd*

mbmjcro xbpglgl mbm`glvr lbagpg fblagl mblzrm`gla

dg{jo krcgj mblajcrv cbmgmxrgl,

;:


40/40

[BCJGLVBPJMG CG[JD GVG[ XBPDGVJGL GLFG

68

09 dasar kewangan dan dasar fiskal islam

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