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Abstarct. Management of ta'zir funds in sharia banking financial institutions including BRI Syariah still lacks clarity in its allocation. Because ta'zir funds which are non-halal income funds are combined with ZIS social funds allocated for CSR activities held by BRI Syariah. Related to this, the scholars have inherited the concept of thinking regarding the allocation of sources of public financial funds, including ta'zir, which is distinguished by the income of other public financial resources such as zakat, taxes, customs and others. One of the scholars who had the concept of public financial management policy was Abu Ubaid through his omniscience, namely the book of Al Amwal. Thus, the purpose of this study is to know the review of the concept of public financial policy according to Abu Ubaid in Kitab Al Amwal on ta'zir fund management at BRI Syariah KCI Citarum, Bandung. The research method in this paper uses descriptive analysis method by describing ta'zir fund management in the BRI Syariah KCI Citarum according to the concept of ta'zir fund management according to Abu Ubaid in the book of Al Amwal. The results of this study indicate that the management of ta'zir funds at BRI Syarriah KCI Citarum Bandung has not been fully in accordance with the concept of management of tazir funds according to Abu Ubaid in the book Al Amwaal.Keywords: Ta'zir, Management, finance and Islamic Bank. Abstraks. Pengelolaan dana ta’zir di lembaga keuangan perbankan syariah termasuk BRI Syariah masih belum memiliki kejelasan dalam pengalokasiannya. Karena dana ta’zir yang merupakan dana pendapatan non halal tersebut disatukan dengan dana sosial ZIS yang dialokasikan untuk kegiatan CSR yang diselenggarakan BRI Syariah. Terkait hal tersebut, para ulama telah mewariskan konsep pemikirannya mengenai alokasi sumber dana keuangan public termasuk ta’zir yang dibedakan dengan pendapatan sumber dana keuangan public yang lain seperti zakat, pajak, bea cukai dan lain-lain. Salah satu ulama yang memiliki konsep kebijakan pengelolaan keuangan public adalah Abu Ubaid melalui maha-karyannya yaitu kitab Al Amwal. Dengan demikian, maka tujuan penelitian ini adalah untuk mengertahui tinjauan konsep kebijakan keuangan publik menurut Abu Ubaid Dalam Kitab Al Amwal terhadap pengelolaan dana ta’zir di BRI Syariah KCI Citarum Kota Bandung. Metode penelitian dalam penulisan ini menggunakan metode deskriptif analisis dengan mendeskripsikan pengelolaan dana ta’zir di BRI Syariah KCI Citarum ditinjau menurut konsep pengelolaan dana ta’zir menurut Abu Ubaid dalam kitab Al Amwal. Hasil dari penelitian ini menunjukkan bahwa Pengelolaan dana ta’zir di BRI Syarriah KCI Citarum Bandung belum sepenuhnya sesuai dengan konsep pengelolaan dana tazir menurut Abu Ubaid dalam kitab Al Amwaal. Kata Kunci: Ta’zir, Pengelolaan, keuangan dan Bank Syariah. 

Tinjauan Kebijakan Keuangan Publik Menurut Abu Ubaid dalam Kitab Al Amwal terhadap Pengelolaan Dana Ta’zir di BRI Syariah KCI Citarum Kota Bandung