Aan Jaelani (SCOPUS ID: 57195963463)

This paper discusses the management of public expenditures in Indonesia in State Budget 2017. The data collected from fiscal policy documents, especially about government spending plans in 2017, and then be reviewed by policy analysis, the theory of public expenditures, and the theory of public goods, and compared with the theory of public expenditure in Islamic economics. Public expenditure management in Indonesia has implemented a distribution system that divided public expenditure for central government expenditures, transfers to the regions, and the village fund. In terms of fiscal policy, public expenditure priorities to support the achievement of sustainable economic growth, job creation, poverty reduction, and the reduction of gaps in the welfare of the whole community. In Islamic economics, public expenditure is used to meet the needs of the community based on the principles of general interest derived from the shariah. Public expenditure on Indonesia's government as an effective tool to divert economic resources and increase the income of society as a whole, and focused on the embodiment of the people's welfare.

This paper reviewed the event and festival tourism held in Cirebon the last few years very heavily promoted. Cirebon as the gate of secret and as a metropolitan city has many tourist attractions and facilities adequate infrastructure as one of the tourist traffic in Indonesia. With the review of documents and trend analysis, the shariah marketing mix approach in the promotion of events and festivals in Cirebon, both in the field of religious and traditions, art and culture, culinary, natural beauty, and the local economy offers a new concept in marketing tourism products which emphasize aspects locality and uniqueness noticed preservation, and also principles of shariah ensure their halal products and values of business ethics in marketing.

Keywords: event, festival, halal tourism, shariah marketing mix
JEL Classification: L83, M31, O18, Z32, Z33

This study confirms that halal tourism is a tourism industry which has contributed to economic growth in Indonesia, although the world economy slows down. In Indonesia, halal tourism has long been grown in the form of a pilgrimage undertaken by people with religious motivation. Along with the development of the global Islamic economy, then this type of tourism is undergoing a metamorphosis that requires a change in modern ranging from attractions, hotels, up to marketing. With the phenomenological approach, this study concludes that halal tourism has become part of the national tourism industry to position Indonesia as a center for halal tourism in the world in the future.

Keywords: industry, religion tourism, shariah tourism, halal tourism
JEL Classification: L83, N53, Q57, Z31, Z32

This study of fiscal policy in State Budget (APBN) 2017 that the task of the Indonesian government to run them to create prosperity for the community. The state budget is prepared using the rules of public economics consisting of state revenues, state expenditures, and budget financing has the posture of the budget, the issues of fiscal policy, and the role of the government in carrying out its functions. With the analysis of Islamic economics, fiscal policy in the State Budget 2017 is the duty of the government to implement the budget for the public welfare with indicators on aspects of religion (religious life), life (justice and security), intellect (education), descent (health and social security family), and treasure (income distribution and access to employment).

Concern for poverty is not new and has been the focus for centuries by historians, sociologists, and economists. The cause has been identified, ranging from shortcomings in the administration of income support, until the injustice of the social and economic system. Various attempts have been proposed, from the reform of social security system for changes in the form of the socioeconomic system. Because poverty is a multidimensional problem, solutions to poverty require a set of coordinated action, particularly through charity. Indonesia, which has a population with a large population, of course, the problem of poverty continues to be a problem in economic development. Nevertheless, the potential zakat Indonesia larger community and cooperation among stakeholders and government regulation is a solution to reduce the level of poverty in Indonesia. It is certainly different from the Brunei Darussalam to the level of a small population and large government revenues, management of zakat by MUIB in the form of cash grants, the capital of commerce, and others are implementable can solve the problem of poverty in this country. Background The rapid development of the system of taxation on income and welfare complex in the 20th century may presume that the system of progressive redistribution of wealth that is unique and modern. In fact, the religious system has the same mechanism to cope with economic injustice and poverty for centuries. Judaism and Christianity adopted the concept of tenths (al-'usyr) as a marginal tax of ten percent of revenues, and both lines of religious traditions developed to drive increased revenue to the poor. For some communities, the concept of tenths and generosity to a charitable organization for the poor remains a religious obligation. The concept of charitable giving motivation proved significant in the concept of religion in the funding of the social needs of the poor in the United States. A tradition that is similar to the practice of tenths of a form of religious obligation as well developed in the practice and jurisprudence of Islam, zakat.

Keywords: management of zakat, poverty alleviation, zakat recipients
JEL Classification: E60, F52, G28, H27, H71, I30, N30

The various sources of zakat accounting is actually going to provide an answer to the question of whether the accounting capable of acting stints zakat management. Zakat accounting will provide information or data of a general nature modified technically-practical reorganized to be able to calculate the zakat that in fact contain a special purpose, such as the purification of wealth. Business organization are generally oriented to profit by using the entity (entity theory), which means that the company is a separate entity from its owners. While zakah accounting as a part of shari'a accounting affirms that a company or business organization is united with its owner, so that he has an obligation to pay zakat. Consequently, the business organization to change the orientation, from profit and stockholder-oriented to zakah-oriented, conservation of nature-oriented, and stakeholders-oriented. Introduction Zakat as a religious duty makes an important contribution to society and the state. Zakat is instrumental in the country's fiscal policy. The role of zakat has been practiced by the Prophet Muhammad. and his successors who prove that zakat as an important asset that is collected through treasury and used not only to finance the wheels of government but can also guarantee social security. At that time, distributed alms to the people who deserve it (mustahiq), so it can help the stability of the economy. Therefore, the most important of the entire management system of zakat is the reporting of Zakat are recorded and accountable to the public through the application of the accounting system. In other words, accounting for zakat aims to regulate the recognition, measurement, presentation and disclosure of transactions zakat. Accounting can be used as guidelines for implementation of the management of zakat and accompanying regulations. In this case, the various sources accounting for zakat is actually going to provide an answer to the question of whether the accounting capable of acting stints zakat management. Accounting for zakat will provide information or data of a general nature modified technically-practical reorganized to be able to calculate the zakat that in fact contain a special purpose, such as the purification of wealth. In this case, muzakki become easier in knowing the physical count (stock taking)

The relation between religion, economy and the country became a major topic in the development of public welfare systems. Humans are political creatures that have the potential to realise the level of moral conscience to meet the needs of a better life, but humans as spiritual beings must have a balance between religious morality and economic morality. With economic ethics are supported by religious morality, the welfare system can be realised systemically if the state, communities and individuals can realise the six-dimensional form: religious observance, good governance, justice, national security, the prosperity of society and the nation's vision.

Public financial management by the government is very important in view of the level of welfare in Indonesia is still low, as there are still much poverty with the level of fulfillment of the needs of low, corruption that occurs in every area of government, income distribution is uneven, low economic growth, and various irregularities other budget. With a qualitative approach that emphasises the phenomenon of the social reality and the country's financial management practices in Indonesia, the approach to history and historical analysis is able to provide solutions to the existing problems. Reviewing public financial revenues and government spending become instruments in creating public welfare.

Economic behaviour in the study of Islamic economics is the basis for the government to portray political ethics and ethical economic functions of individuals in functioning as a member of society. Secular ethics and religious ethics, according to al-Mawardi, as the code of conduct in conducting economic practices by the government and every member of society to uphold the principle of mashlahah (goodness). By the middle or moderate principles, both ethical underpinning for anyone in private and institutional (government) in carrying out economic activities to realise the happiness of the world and the hereafter.

Cirebon as a tourist town to face the problems related to the management of tourist attractions, hotel business development, renovation of buildings or cultural heritage, and the economic development of local communities in tourist locations. The needs of tourists and pilgrims is also a concern with fulfilment facilities that can give satisfaction and comfort. With the approach of explorative qualitative research, which explores the potential of tourism development or sharia in Cirebon concluded that the tourism development of the sharia requires management function in creative and innovative based on strategic planning, consistent implementation, and evaluation of the measured and constructive embody the values of Shariah in existing tourist attractions in Cirebon

Cirebon has an element of completeness in tourism management. Religious, heritage and tourism is a combination of three industry from the perspective of economics that play a role in the development of tourism and has the potential to encourage people's creativity in the economic sector. With a qualitative approach, this study confirms the religious heritage and the creative economy tourism the icon for Cirebon in developing the tourism industry, including travel and religious culture as well as a variety of culinary and crafts.
Keywords: Religious, Heritage, Tourism, Creative economy, Local tourism
JEL Classification: L67, L83, Q24, Q26, Z12

The tourism industry and creative economy in Cirebon can not be separated from the historical aspect of the city's growth and development as silk lines in the spread of Islam, trade, and acculturation is very smooth so that the ethnic diversification becomes a major part in tourist activities. With a qualitative approach that emphasizes the phenomenon of ethnic Cirebon with tourist objects that vary in every corner of this city, then this paper confirms that Cirebon is a tourist destination that is unique in terms of religion, culture, history, to the creative economy, especially religious tourism that will create this city as a friendly city for tourists.

Keywords: tourism industry, creative economy, heritage tourism, ethnic diversification, silk road
JEL Classification: A13, B41, L83, N95, Z13

The crisis of economy in Indonesia forces the government to reform its economic development paradigm. The new paradigm development refers to great attention of economic societies such as cooperation. Those involve in the planning of national economic development as well as the planning of society development. This article aims to define the combination between Islamic economic and economic of Pancasila to pressure the identity of Indonesian state in globalization era.

Keywords: Pancasila economic, Islamic economic, Globalization, Free market
JEL Classification: A11, F6, G18, H1, N2, O57, P5, Z21