eprintid: 76281
rev_number: 10
eprint_status: archive
userid: 12460
dir: disk0/00/07/62/81
datestamp: 2026-04-27 04:43:35
lastmod: 2026-04-27 04:43:35
status_changed: 2026-04-27 04:43:35
type: thesis
metadata_visibility: show
contact_email: muh.khabib@uin-suka.ac.id
creators_name: Dwi Rachmawati, NIM.: 24203011042
title: KEADILAN DISTRIBUTIF DALAM PEMANFAATAN DANA BAGI HASIL CUKAI HASIL TEMBAKAU: TELAAH TERHADAP PETANI TEMBAKAU DI SENTRA TEMBAKAU KABUPATEN TEMANGGUNG
ispublished: pub
subjects: 336.2
divisions: ilmu_sya
full_text_status: restricted
keywords: DBHCHT, Petani Tembakau, Keadilan Distributif, Fikih Muamalah
note: Dr. Saifuddin, SHI., MSI.
abstract: This research is motivated by the contradiction between the significant
contribution of Temanggung Regency as a national tobacco production center to
the Tobacco Product Excise (CHT) revenue and the vulnerable economic condition
of farmers due to price fluctuations and rising production costs. The Tobacco
Product Excise Revenue Sharing Fund (DBHCHT) serves as a fiscal compensation
instrument; however, its effectiviness and distributive justice remain a concern at
the grassroots level. This study aims to analyze the distribution mechanism of
DBHCHT at the Social Affairs Office and the Food Security, Agriculture, and
Fisheries Office of Temanggung Regency, and to evaluate its utilization based onn
the principles of muamalah (Islamic Transaction) jurisprudence and John Rawls
theory of Distributive Justice.
This is a qualitative field research utilizing a descriptive analytical
approach. Data sources consist of primary and secondary data. Primary data were
obtained throught in-depth interviews with tobacco farmers and relevant
policymakers, such as the Social Affairs Office and the Food Security, Agriculture,
and Fisheries Office. Secondary data were collected through document studies,
legislation regarding DBHCHT, and academic literature on distributive justice and
muamalah jurisprudence. Data collections techniques include passive participant
observation, semi-structured interviewes, and documentation (image, recordings,
and notes). The data analysis technique employed was qualitative descriptive
analysis.
The result of the study indicate: First, the distribution mechanism at the
Social Affairs Office is carried out throught village level data collection, followed
by the synchronization of DTSEN and SIKS-NG data by Social Affairs Office, as
well as verification and validation before being finalized throught a Regent’s
Decree. Meanwhile,at THE Food Security Office, the mechanism is conducted
throught the submission of farmer group proposals verified by a technical team and
supported by aplication letters submitted throught Agricultural Extension Officers.
However, accesibility constraints werefound in the form af quota limitations that do
not align with real needs, structural barries in aspirational distribution, and
information inequality that only reaches the level of group administrators. Second,
based on the prespective of muamalah jurisprudence, the principle of justice,
equality, transparency, and public interest (maslahah) have not been fully realized
due tothe imbalance between the excise tax burden and returns received, and the
fact that it has not reached tobacco farmers comprehensively. From John Rawls
Prespective, the difference principle and the equal opportunity principle have not
been optimally fulfilled because rigid administrative procedures act as a barrier for
farmers outside legally incorporated groups to obtain the same rights, resulting in
a distribution of benefits that has not yet reached the most vulnerable economic
subjects.
date: 2026-04-09
date_type: published
pages: 187
institution: UIN SUNAN KALIJAGA YOGYAKARTA
department: FAKULTAS SYARI’AH DAN HUKUM
thesis_type: masters
thesis_name: other
citation:   Dwi Rachmawati, NIM.: 24203011042  (2026) KEADILAN DISTRIBUTIF DALAM PEMANFAATAN DANA BAGI HASIL CUKAI HASIL TEMBAKAU: TELAAH TERHADAP PETANI TEMBAKAU DI SENTRA TEMBAKAU KABUPATEN TEMANGGUNG.  Masters thesis, UIN SUNAN KALIJAGA YOGYAKARTA.   
document_url: https://digilib.uin-suka.ac.id/id/eprint/76281/1/24203011042_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
document_url: https://digilib.uin-suka.ac.id/id/eprint/76281/2/24203011042_BAB-II_sampai_SEBELUM-BAB-TERAKHIR.pdf