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The poverty data of Indonesian that hown by World Bank November 2006 tend to increase. Th e problem of poverty denotes reality and fact in Indonesia. Th e majority of Indonesian constitutes Moslem. According to social researcher there are several impact of the proverty toward religion fundamentalism and religion conversion. In this sense, Muhammadiyah movement in Indonesia there is a popular terminology in term of this organization concerns regarding poverty solving, that is the al-ma’un theology. Ahmad Dahlan as a founder of the above organization derived the concept of al-ma’un including three activities: educ ation, healthy and helping orphan.Th e main three programs have revealed that Miuhammadiyah denotes religion social organization has involved in solving the poverty problem.

Keywords: al-ma’un, Islam, kemiskinan, dan teologi.

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