Kebijakan Fiskal pada Masa Rasulullah SAW dan Relevansinya dengan Kebijakan Fiskal Modern

Abstract

This study examines fiscal policy during the era of Prophet Muhammad SAW and its relevance to modern fiscal policy implemented by BAZNAS of South Tapanuli Regency. The purpose of this research is to analyze the principles of fiscal policy applied during the Prophet’s era and their implementation in contemporary zakat management. The research employs field research with a qualitative approach, supported by library research. Research instruments include structured interview guidelines and documentation. The research subjects are administrators of BAZNAS of South Tapanuli Regency, with the research location in South Tapanuli Regency, North Sumatra Province, Indonesia. The results show that fiscal policy during the era of Prophet Muhammad SAW emphasized the principles of justice, equitable distribution, public welfare, and trustworthiness in managing public finances. These principles are reflected in BAZNAS’s zakat management system, which is planned, transparent, and oriented toward the empowerment of zakat beneficiaries (mustahiq). Zakat distribution is implemented not only in a consumptive manner but also through productive programs aimed at fostering economic self-reliance. Furthermore, the study finds that strengthening moral values, providing continuous guidance, and conducting program evaluations are crucial factors in enhancing the effectiveness of zakat-based fiscal policy. In conclusion, the fiscal policy of Prophet Muhammad SAW remains relevant as both a normative and practical reference for strengthening modern fiscal policy to achieve just and sustainable social welfare.