SISTEM PENETAPAN PENERIMA PUPUK SUBSIDI UNTUK PETANI KOPI OLEH DINAS PERTANIAN DAN PERKEBUNAN BENER MERIAH MENURUT KONSEP AT-TAS’IR AL-JABARI

This study analyzes the system for determining subsidized fertilizer beneficiaries for coffee farmers in Bener Meriah Regency through the perspective of At-Tas‘ir al-Jabari in Islamic economic thought. Ministerial Regulation No. 1 of 2024 prioritizes farmers cultivating 0.5 to 2 hectares of land. However, inaccuracies in the e-RDKK database have led to the exclusion of eligible farmers, while financial constraints prevent some underprivileged farmers from redeeming the fertilizer during distribution. These issues reveal a gap between regulatory standards and implementation, indicating that substantive justice has not been fully achieved. From the standpoint of At-Tas‘ir al-Jabari, state intervention must be not only legally sound but also effective in ensuring fair distribution for the public interest.The study aims to examine the mechanism for determining recipients, evaluate the distribution process, and assess data accuracy. Using a socio-legal, descriptive-prescriptive qualitative approach based on interviews and regulatory analysis, the findings emphasize the need to strengthen e-RDKK data validation, enhance transparency, and improve administrative correction procedures to ensure that subsidies are properly targeted and support the welfare of underprivileged coffee farmers in accordance with Islamic principles of social justice. Keywords: Subsidized fertilizers; coffee farmers; At-Tas‘ir Al-Jabari; Agriculture and Plantation Office of Bener Meriah; Islamic economics.