OPEN ACCESS Islamic Research, Pages 83 – 92, Vol. 6, No. 1, 2023 DOI: 10.47076/jkpis.v6i1.184 E-ISSN: 2829-4890 www.islamicresearch.id © 2023 by the authors; This is an Open Access article distributed under the terms of the Creative Commons Attribution-ShareAlike 4.0 International License. (https://creativecommons.org/licenses/by-sa/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. Research Article Natural Resource Management in the Perspective of Fiqh Rules: An Islamic State Budget Proposal For Indonesia Aang Kunaifi 1 *, Achmad Fachruddin Syah 2 1 Program Studi Ekonomi Syariah Institut Agama Islam Al-Khairat Pamekasan, Jl. Raya Palengaan (Palduding) No.2 Pamekasan Jawa Timur Indonesia 2 Program Studi Ilmu Kelautan, Fakultas Pertanian Universitas Trunojoyo Madura,Jl. Raya Telang Kamal-Bangkalan, Jawa Timur Indonesia ARTICLE INFO ABSTRACT Keywords welfare, natural resources, fiscal, fiqh rules, Islamic perspective. *Correspondence angkunaifi@alkhairat.ac.id Article History Received 16 July 2022 Accepted 28 March 2023 Published online 4 June 2023 One of the measuring tools to determine the level of progress of a country is the level of consumption per capita of its population. The level of consumption is the main indicator of purchasing power that shows the level of welfare of the population of a country. Increased purchasing power and welfare can be created through various policies, one of which is reducing production costs. One component of production costs that can be eliminated is taxes, so it is necessary to initiate a state revenue budget without taxes. This study aims to calculate the potential of natural resources in Indonesia that can be explored and exploited as the main source of income in the State Revenue and Expenditure Budget. This research uses a literature study approach from reliable sources. Data and documents are processed to be evaluated economically and classified into three categories, namely energy sources or mining products, forest products, and marine products. The budgeting analysis is carried out with a study of muamalah fiqh which will produce a formulation or proposal for the state budget of revenue and expenditure in an Islamic perspective. The findings in this study indicate that the economic value of natural resources produced in Indonesia is capable of generating real wealth that is relevant to be used as the main source of income, in addition to sources of zakat, infaq, waqf, and grants which are also sources of state income in an Islamic perspective. Through this paper, it is hoped that it will create understanding and awareness among state leaders and managers to optimize natural resources in the policy of state revenue sources, so that taxes which are production costs can be minimized or even abolished. Thus the ideals of creating people's welfare can be realized immediately. 1. INTRODUCTION State revenue is the most important part to ensure political and economic stability. The state, which is the largest organization in life, also requires a large source of income to ensure the fulfillment of state spending. The instrument to ensure this is the fiscal policy that is structured in the State Revenue and Expenditure Budget (APBN). The structure of state revenues and expenditures in the APBN is a guideline for carrying out state operations aimed at creating prosperity, alleviating poverty, creating jobs, and minimizing inequality. Preparation of the State Budget as a guideline for state income and expenditure in carrying out state duties to increase production and employment opportunities, in order to increase economic growth and community prosperity (Nur Jama Shaid, 2022). Through the APBN, the government and society can measure the success of management and monitor the health of a country's economy. Recently, the neglect of state income and expenditure conditions has led to an economic crisis that led to a political crisis. Sri Lanka is experiencing a political crisis and has the potential to become a failed state due to the imbalance between spending and available sources of income. For 10 years Sri Lanka experienced a decline in foreign exchange, so that the source of income had to be covered by foreign debt. Furthermore, the inability to empower domestic