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Raharjo Raharjo
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Journal : RIBHUNA : Jurnal Keuangan dan Perbankan Syariah

 1 
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.
Co-Authors Abd. Azis, Abd. Abdul Ghofur Abdul Rasyid Abdul Rohman Achmad Husen Adyani, Laely Agung Suwandaru Ahmad Akbar Ahmad Akbar, Ahmad Ahmad Badruzzaman Ahmad Muthohar Al Kautsar, Jihan Annisa Alfatih, Abdullah Muhammad Aliffia, Kurnia Nur Alza Nabiel Zamzami Amaluddin, Zainal Amijaya, Dody Tisna Anasom, Anasom Andika Akhmad Maulana Anisa Maryam Anisa Mufidah, Anisa Ardi, Unggul Suryo Arief, Moh. Miftahul Armaidy Armawi Aryani, Wiwik Dyah As'ari, Sandra Asri, Faradillah Assharofi, Faiz Abdul Majid Atmaja, Mahiaka Dwi Atweh, Bill Ayu Kusumawardhani Ayu Kusumawardhani, Ayu Ayub Wahyudin Azmy, Zirly Badruzzaman, Ahmad Bahtiar Wilantara, Bahtiar Bestari Laia Borhan, Mohamad Termizi Budi Jatmiko Budiono, Djoko Choirudin, Moch Citriana, Mirna Yunik Dadang Supriadi Damayanti, Alvian Novita Dedy Susanto Devi, Rizkiyanti Dini Himmatul Ulya Dini, Lintang Dyah Hariani Dyanti, Okta Prisma Dzukroni, Arisy Abror ENDANG SUSANTINI Erawati, Yeny Erlina, Nia Erlix Purnama Erlix Rakhmad Purnama Erma Sukmawati Evi Wulandari Fahreza, Tiara Pani Fahrurrozi Fahrurrozi Faisol, Muhammad Aris Faruq, Asrul Fatah Syukur, Fatah Fauzi Abdillah, Fauzi Fauziah, Indah Nur Fedela Leta Maliki Feladina, Nuka Fida Rachmadiarti Firdaus, Laras Firmansah, Gusti Firmansyah, Yuman Gunaryo, Achmad Hadi, Sholikhul Hamka, Lutfiah Hanafiah Hanafiah HARI PURNOMO Hartanti, Indah Hawari, Asaduddin Al Hayati, Aziza Nur Hendriyani, Santi Hilyatul Auliya Hudhoifah, Yuyun Hunaepi, Hunaepi I Wayan Suastra Ihsani, A. Fikri Amiruddin Ikhrom Ikhrom Indah Hartanti Indah Nur Fauziah Irfan, Moh Isnawati Isnawati Isnawati Isnawati Jannah, Hannatul JANNAH, MIFTAKUL Khairul Bariyah Khairul Bariyah, Khairul Khaleyla, Firas Khayati, Dian Nur Kinanti, Anindita Rahadinar Kohar, Soelastri Koswara, Nandang Lintang Dini Ludfi Ludfi Lukmanul Hakim Madani, Lutfi Maiwan, Maiwan Maiwan, Moh. Makhtar, Muaz Mohd Zaini Maliki, Noval Maryam, Anisa Masruroh, Iyta Uswatin Mayasari, Fery Megawati - Megawati Megawati Miftakul Jannah Mohammad Fahmi bin Abdul Hamid Muhammad Hendri Nuryadi Muhammad Hendri Nuryadi, Muhammad Hendri Muhammad Nurkhanif munawaroh, lathifah Mundzir, Ahmad MUSLIMIN IBRAHIM Mustopa Mustopa Musyafak, Najahan Nadimah, Nuha Arie Najahan Musyafak Nasikhin, Nasikhin Ngadiman Ngadiman Ningrum, Vita Agusti Niswah, Uswatun Nugroho, Dwicahyo Putro Nuha Arie Nadimah Nuka Feladina Nurhasanah, Muwahidah Nurkhanif, Muhammad nursodik nursodik Okta Prisma Dyanti Panuntun, Slamet Prabaswara, Reftian Jalu Prabowo Prabowo Pramestya Taranita Widiastuti Pranoto, Ahmad Hadi Pratiwi, Rifanissa Eka Purnama, Erlix Purnama, Erlix Rakhmad Putri, Pranutasani Parameswari Rahmawati, Lukluk RAMADHAN, MUHAMMAD FARHAN Ramadhani, Ayu Nuryatik Rasyid, Ricky rini triastuti Rini, Rini Triastuti Risdiani, Risdiani Rizkiyanti Devi Rohmah, Sajida 'Azzar Rohman, Rohil Lila Rosdiana Rosdiana Rudiana Agustini Rukmana , Rinaldiyanti Safitri, Adinda Riza Samheri, Samheri Sandra As'ari Santi Hendriyani Satriawan, Muhammad Savana, Oseolla Setiyaningsih, Dwi Setiyawan, Muhammad Gandhi Setiyono, Taufiq Andre Sholeh, Nur Sifak Indana Sindhuwati, Christyfani SOETJIPTO . Solihah, Maratus Solihatin, Etin Sri Harjanto Sri Haryati Sri Poedjiastoeti Sri Rulianah, Sri Srifariyati, Srifariyati Sukarman Sukarman SUKMAWATI, ERMA Supriadi, Dadang Supriyono, Widodo Syamsiar, Ais Agustining Syarifain, Roby Ibnu Tanjung, Henra Saputra Tarzan Purnomo TARZAN PURNOMO Taufik Samsuri Thoha, Anis Malik Tjandrakirana Tjandrakirana Tjandrakirana Tjandrakirana Triyoso, Anang Ulfatussyarifah, Ulfatussyarifah Umar Faruq Thohir Umar, Bahariyah Utiya Azizah Wahid Hakim Azzaky Wahidin, Didin Wahono Widodo Wahyunungsih, Sri Wijianto Wijianto wijianto wijianto Wulandari, Evi Yuliani Yuliani YUNI SRI RAHAYU Z.A. IMAM SUPARDI