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All Journal Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Cross-border RIBHUNA : Jurnal Keuangan dan Perbankan Syariah COSMOS
Amaluddin, Zainal
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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ANALISIS PENGELOLAAN KEUANGAN DAERAH DI KABUPATEN SAMBAS Firmansyah, Yuman; Amaluddin, Zainal; Ghofur, Abdul; Raharjo, Raharjo
RIBHUNA : Jurnal Keuangan dan Perbankan Syariah Vol 4 No 2 (2025): July 2025
Publisher : Islamic Banking Department, Faculty of Islamic Economics and Business, Institut Agama Islam (IAI) Ibrahimy Genteng Banyuwangi, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69552/ribhuna.v4i2.3384

Abstract

This study aims to identify and analyze regional financial management in Sambas Regency for 5 years from 2017 to 2021. The main focus of this study is to evaluate the effectiveness of regional government financial performance through financial ratio analysis, analysis of the realization of regional revenue and expenditure budgets (APBD). The method used in this study is a qualitative descriptive approach with regional financial management analysis techniques in Sambas Regency. Based on the descriptive qualitative approach, several main findings were found such as low human resource capacity, weak internal control systems, and inaccuracy in budget planning. The results of this study indicate that the liquidity ratio consisting of an average current ratio of 0.82 means that every Rp. 1, - current debt is guaranteed by Rp. 0.82, - current assets, an average cash ratio of 0.35 means that every Rp. 1, - current assets of Rp. 0.35 are cash and cash equivalents; cash to current liabilities average of 0.29 means the ability of the Regional Government to pay immediately every Rp.1- current debt using cash and equivalents of Rp.0.29,- average quick ratio of 0.60 means that the ability of the Regional Government to meet short-term obligations for every Rp.1,- using cash, cash equivalents and receivables. Of Rp.0.60, the average cash flow ratio of 2.31 means the ability of a Regional Government's operating cash flow to pay every Rp.1,- current debt owned using operating cash of Rp.2.31,-; the leverage ratio measured is the short-term debt to long-term debt ratio of 1.00. Based on the research presentation above, the researcher recommends the need to improve the competence of regional financial management apparatus through continuous training, strengthening digital-based financial management information systems and optimizing the role of the regional inspectorate as an internal supervisory institution. It is hoped that there will be improvements by the Regional Government in the coming year to ensure that the Debt Service Coverage Ratio (DSCR) remains at the minimum limit outlined by the Central Government because if loans continue to increase, there is concern that the Sambas Regency Regional Government will not be able to meet mandatory expenditure as regulated in PP 30/2011 concerning regional loans in Article 15 paragraph (1) letter b. Keywords : Analysis, Regional Financial Management, Sambas Regency Government.
SISTEM BIKAMERAL DI INDONESIA SEBAGAI FUNGSI LEGISLASI DEWAN PERWAKILAN DAERAH DITINJAU DARI PERSPEKTIF MASLAHAH Amaluddin, Zainal
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 7 No. 1 (2021): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v7i1.407

Abstract

The Legislative Function of the Regional Representative Council The bicameral structure, especially in Indonesia, is viewed from a maslahah perspective. This study aims to analyze: (1) What is the legislative function of the Regional Representative Council in the bicameral system in Indonesia after the enactment of Law No.17 of 2014 concerning MD3, (2) What is the legislative function of the Regional Representative Council when viewed from the Maslahah perspective. This research is a type of normative legal research using two approaches, namely legislation and history. The statutory approach aims to examine in depth the various regulations governing the legislative duties and functions of the DPD, while the historical approach is used to understand the parliamentary system in Indonesia. After the data has been collected, the data is analyzed using descriptive analysis method which aims to describe the object under study in order to get a comprehensive picture. Furthermore, the data is analyzed based on maslahah theory using deductive methods because it analyzes through reasoning from a general form to achieve a special form. The results showed that: the legislative authority of the DPD which was originally expanded by the Constitutional Court in its decision No. 92 / PUU-X / 2012 apparently were not accommodated in the formulation of Law No.17 of 2014, this is evident in the MD3 Law that still contains several articles that again narrow down the constitutional authority of the DPD. If viewed from the maslahah perspective, the legislative functions of the DPD and Ahlul halli wal 'aqd in the Islamic constitutional system are very different. Although both have the same authority, namely in the field of legislation, the authority of Ahlul halliwal 'aqd is clearer and not as clear as the DPD legislation, besides that the DPD has not been placed equal to the DPR and the President in exercising its authority as a legislative institution especially after the enactment of Law No. .17 of 2014.
Pengaruh gadget terhadap perkembangan anak Fitriani, Cici; Hasiah, Hasiah; Amaluddin, Zainal; Nurhakim, Lukman
COSMOS : Jurnal Ilmu Pendidikan, Ekonomi dan Teknologi Vol 1 No 2 (2024): February
Publisher : PUSDATIN Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

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Abstract

The aim of the study was to find out how devices influence the emotional development of early childhood; discussions suggested that the use of devices against early children has a significant negative impact on the child's emotional and social development will be inhibited, including mental disorders, unstable emotions, and emotional relationships between parents and children. In this research the author obtains information data in the  study of libraries, library studies is a way to collect information and data from various sources such asbooks, journals, articles and others. Almost all kinds of research requires library study, in each library search research that is mainly and is included as an initial step to prepare a research framework.
EFEKTIVITAS DALAM MENJAGA EKOSISTEM DI SUNGAI DESA MERABUAN PERSPEKTIF PERATURAN DESA MERABUAN NOMOR 4 TAHUN 2020 TENTANG LARANGAN MENYETRUM, MERACUN DAN MENGEBOM IKAN DAN UDANG DI SUNGAI DI WILAYAH DESA MERABUAN Hermawan, Doni; Tamrin; Amaluddin, Zainal
Cross-border Vol. 7 No. 1 (2024): JANUARI-JUNI
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat

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Abstract

Peraturan Desa (Perdes) merupakan suatu peraturan perundang-undangan yang dibahas dan disepakati oleh Kepala Desa bersama Badan Permusyawaratan Desa (BPD), yang kemudian ditetapkan oleh Kepala Desa. Seperti Peraturan Desa Merabuan Nomor 4 Tahun 2020 Tentang Larangan Menyetrum, Meracun dan Mengebom Ikan dan Udang di Sungai di Wilayah Desa Merabuan. Dimana Perdes ini terbentuk berawal dari laporan masyarakat terkait maraknya kegiatan penyetruman di Sungai Desa Merabuan yang menyebabkan sebagian besar masyarakat dirugikan dari kagiatan penyetruman tersebut. Adapun rumusan masalah dalam penelitian ini yaitu: Bagaimana efektivitas dalam menjaga ekosistem di sungai Desa Merabuan perspektif Peraturan Desa Merabuan Nomor 4 Tahun 2020 Tentang Larangan Menyetrum, Meracun dan Mengebom Ikan dan Udang di Sungai di Wilayah Desa Merabuan dan apa saja faktor penghambat dan pendukung dalam menjaga ekosistem di sungai Desa Merabuan perspektif Peraturan Desa Merabuan Nomor 4 Tahun 2020 Tentang Larangan Menyetrum, Meracun dan Mengebom Ikan dan Udang di Sungai di Wilayah Desa Merabuan. Penelitian ini menggunakan jenis penelitian kualitatif. Penelitian kualitatif merupakan sebuah metode penelitian yang berdasarkan persepsi pada suatu fenomena dengan pendekatan datanya menghasilkan analisis deskriptif berupa kalimat secara lisan dari objek penelitian. Untuk memperoleh data yang diperlukan, peneliti menggunakan observasi dan pedoman wawancara. Berdasarkan hasil penelitian yang di dapat, bahwa efektivitas dalam menjaga ekosistem di Sungai Desa Merabuan Perspektif Peraturan Desa Nomor 4 Tahun 2020 Tentang Larangan Menyetrum, Meracun dan Mengebom Ikan dan Udang di Sungai di Wilayah Desa Merabuan telah berjalan dengan efektif. Dikarenakan dengan berjalannya waktu setelah di tetapkannya Perdes Merabuan ini, sudah tidak ditemukannya masyarakat Desa Merabuan yang melanggar peraturan tersebut, dan meningkatnya kesadaran masyarakat tentang pentingnya menjaga ekosistem terutama ekosistem sungai. Serta meningkatnya hasil tangkapan dari para nelayan di Sungai Desa Merabuan. Dan yang menjadi faktor penghambatnya dikarenakan ketidaktahuan masyarakat akan Perdes tersebut dan kebiasaan masyarakat dalam menangkap ikan menggunakan alat setrum. Sedangkan yang menjadi faktor pendukungnya yaitu adanya Perdes larangan menyetrum sebagai landasan hukum bagi masyarakat, dukungan yang diberikan oleh masyarakat setelah diterbitkannya Perdes larangan menyetrum, meningkatnya kesadaran masyarakat tentang pentingnya menjaga ekosistem sungai, serta kekompakan masyarakat Desa Merabuan dalam menjaga ekosistem di Sungai Desa Merabuan.
PERAN MASYARAKAT MENSUKSESKAN PEMUTAKHIRAN DATA PEMILIH DALAM PENYELENGGARAAN PILKADA 2024 DI DESA LELA KABUPATEN SAMBAS Syahidin, Nelisa; Yuniarti, Desi; Amaluddin, Zainal
Cross-border Vol. 7 No. 1 (2024): JANUARI-JUNI
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat

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Abstract

ABSTRACT The current problem is that the community still has a minimal role in making Voter Data Updating for General Elections or Pilkada a success. Some of the problems that occur in Lela Village are the lack of public awareness and knowledge of the importance of updating voter data before the regional elections are held, the lack of public trust in the voter data updating officers (pantarlih). The focus of the problem in this research is: How is the Community's Role in Successfully Updating Voter Data Regarding the Implementation of Article 2 paragraph (8) PKPU Number 7 of 2024 concerning the Compilation of Voter Lists in the Implementation of Elections for Governor and Deputy Governor, Regent and Deputy Regent and Mayor and Deputy Mayor (Study in Lela Village, Teluk Keramat District) and Factors Inhibiting the Success of Updating Voter Data Regarding Article 2 paragraph (8) Concerning Preparation of Voter Lists in the Election of Governor and Deputy Governor, Regent and Deputy Regent, and Mayor and Deputy Mayor in Lela Village. This research uses empirical juridical research methods, namely reviewing statutory regulations and looking at the conditions of the facts found in the field regarding the Community's Role in Successfully Updating Voter Data in the Implementation of Article 2 paragraph (8) PKPU Number 7 of 2024 in Lela Village. To obtain data, researchers used interview and observation guidelines. Based on the research results, the community's role is very important in the process of updating voter data by inviting the community to play an active role by ensuring that their population data is recorded correctly and reporting any errors or changes to the data. This is in line with the General Election Commission Regulation Number 7 of data, and the inhibiting factors are the lack of awareness of the importance of updating data and the lack of public trust in election monitoring, lack of socialization to the public, as well as incomplete administrative problems.
Co-Authors Abdul Ghofur Firmansyah, Yuman Fitriani, Cici Hasiah, Hasiah Hermawan, Doni LUKMAN NURHAKIM, LUKMAN Raharjo Raharjo Syahidin, Nelisa Tamrin Yuniarti, Desi