Education, Health, and Public Service in Indonesia: An Islamic Economics View

The main object in this paper are two. First, to determine the suitability of laws on education and health to the government expenditure of Indonesia in Islamic economics view. Second, to devise guidelines for national policymakers in the implementation of government expenditure in education and health which gives utmost priority to public service. The distinctive feature of this paper is not only to see the increasing government expenditure and public services but in additional to implement the maximum government expenditure in education and health, there needs to be a minimum standard service which we see not only from the laws but from Islamic economics too. This paper contains as follow: section 1 commences with the sneak peak of Islamic economics, the increasing of government expenditure phenomenon, and empirical study about health and education. Section 2 addresses the state expenditure in Islam, the definition of government expenditure according to law, quality of services in Islam, and the definition of public services. Section 3 discusses education and health expenditure according to law and the minimum service standard for both and last, Section 4 is the conclusion.


Introduction
Islamic economics, in fact, a new reality in the modern scientific world today. In the period of last 50 years, he continued to grow perfecting itself in the midst of a diverse array of social and economic systems. Indeed Islamic economics has been practiced to perfect the days of the Prophet Muhammad to the heyday of the Daulah Islamiyah a few centuries ago, long before the Western people find economic concept known as a conventional economic system. The presence of Islamic economics is not a form of reaction to the domination of capitalism or socialism at the time. But perfection is a totality of Islam itself. To further the development of an economy needs to be a policy held by the government, be it action or strategy that the economy is running continuously strived forward, in the absence of an economic weakness that causes inflation, unemployment and so forth. But if the government revenue reduced then the government should also reduce expenditure. Conceptually types of government revenue and government expenditure allocation in conventional economics and Islamic economics is almost the same. However, the goal to be achieved is a bit different, given the The level of welfare reflected in the fulfillment of people's basic rights and equitable distribution of national development results. For the welfare indicator of the fulfillment of basic rights can be seen from how much people's access to health, education, and housing, as well as the availability of basic infrastructures such as roads, energy, electricity and water resources. Increased public access to health done through health education programs, prevention, treatment, and rehabilitation, to improve people's access to health care universal and quality. The government will also improve the public health insurance and labor insurance program will launch (Jampersal) to further improve the access and quality of health of pregnant women and childbirth.
Meanwhile, strengthening access to education is directed through the expansion and equalization Compulsory Basic Education 9 Years, expanding and improving the quality of secondary education and higher education, non-formal education, early childhood education, as well as improving the quality of education and educational services at all levels of education.
Fulfillment of various people's basic rights in the areas of health, education, housing, as well as the availability of electricity and water, but aims to improve the welfare of the community, basically also intended as a strategy and policy direction to reduce the inequality in income distribution in society.
Therefore, the concept of Islamic economics in running economy is not far from the concepts that have been taught by the Prophet. The principles of justice that should play by the government covering various sectors, ranging from religion, education, health, law, politics, economics, facilities, and infrastructure. So that justice can be achieved, then the state can classify the utilization of resources by the level of interest and the availability of economic resources owned by each region.
Without allocation-wise, there will be inefficiencies in the use of economic resources. This 53 inefficiency will bring a broad impact on space and time dimensions.

Methods
All trading SMEs are located in Malang Region, East Java, and meet the criteria based on the Law of the Republic of Indonesia No. 20 of 2008 on Micro, Small and Medium Enterprises (MSMEs) [12]. The SME standards under the law are as follows. the study concentrated on the accounting information system applied in the trading SME.
The study was conducted using mixed methods that bring together the quantitative and qualitative data to obtain a comprehensive analysis of the research problem [13]. Quantitative and qualitative data are collected through observation, interviews, questionnaires, and documentation to illustrate the implementation of the accounting information system applied in trading SMEs. The data gathered in this research is in the form of primary data and secondary data. Primary data is obtained directly by researchers from respondents or informants to be reprocessed to find the answers. Secondary data is the data obtained from the second party or data that does not need to be reprocessed by the researchers. The secondary data includes the organizational structure, job descriptions, chart of accounts, journals, procedures, cost accounting, documentation, and accounting policies of the organization.
Data analysis performed in four steps. First, creating research note during the fieldwork. Second, grouping a similar data from interview results associated with the implementation of accounting information systems in trading SMEs. Third, performing an analysis of the obtained data and used it as the basis to evaluate the weaknesses and the strength of the system implemented by SMEs.
Fourth, providing the recommendations to improve accounting information system on the practical side, healthy business practices and the sharia implementation based on the study of Qur'an and Hadith.

Result and Discussion
Islamic principles of fiscal policy and the budget aims to develop a society which based on  c. Fulfillment of basic needs of society. This policy is the foundation of a country's economic policy.

State Expenditure in Islam
Zakat is a social security institution in Islam because Islam is not only called on his.
People to implement social security, but has set up a charity institution to handle such problems. c. The cost of development and social welfare. These funds were taken from other funds, khumuz, and alms.
d. Other costs, such as emergency expenses, maintenance of abandoned children and so on.
These funds were taken from waqf, public debt and so on.

State Budget Revenue and Expenditure
According and the special autonomy funds; special autonomy fund and fund adjustment.

The Quality of Services in Islam
Islam teaches that if you want to give the results of operations both in the form of goods and services should provide quality, do not give bad or not qualified to others. As described in the 2. The health budget of the provincial government, district/city, allocated at least 10% (ten percent) of budget revenue and expenditure excluding salaries.
3. The amount of the health budget as referred to in paragraph (1) and (2) priority to the interests of public services, which amount is at least 2/3 (two thirds) of the health budget in the budget revenue and expenditure and the budget revenue and expenditure. Law that should be a reference for the government in implementing health services for the community.
In 2010 health budget was only Rp 31 584 billion, or 2.99% of the state budget, then increased  SPM is a clear manifestation of the assertion that every child in Indonesia have the right to get an education even at the most minimum level, wherever they live. This statement is very important, especially in the era of decentralization, where more than 500 Local Government is responsible for the provision of basic education for the children of Indonesia. Improving the quality of education so urgent to reduce the educational performance gap between regions. SPM help set a clear path for the government, schools and the community to be involved in efforts to achieve this goal.

Minimum Service Standard for Health
In the era of decentralization, the use of Minimum Service Standards (SPM) as a measure of performance becomes a necessity. Accountability is an absolute requirement that compels us to want not want to implement it in public service; health care is no exception to it.
Minimum service standard or commonly abbreviated as SPM is a minimum service standard that must be obtained by the public and becomes the program set by the central government, and local governments are required implementation by the resources and capabilities of the region.
In a large country like Indonesia, with a high degree of variability between regions required an SPM that also locally specific.

Conclusion
The education budget is the budget allocation function of education is budgeted through the state ministries/agencies, education budget through transfers to regions, and the budget allocation for education through financing expenses, including the salaries of educators, but does not include Quality of service in Islam instructive mandate, keeping promises, and provide optimum service by the commands of Allah in the verses of the Qur'an.