Article Per Year (5 Year)
p-Index From 2021 - 2026
0.751
P-Index
This Author published in this journals
All Journal Cross-border Ribhuna: Jurnal Keuangan dan Perbankan Syariah NETIZEN (JOURNAL OF SOCIETY AND BUSSINESS) Journal of Law and Nation
Zainal Amaluddin
Universitas Sultan Muhammad Syafiuddin Sambas
Religion Humanities Economics, Econometrics & Finance Education Social Sciences Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
ANALISIS PENGELOLAAN KEUANGAN DAERAH DI KABUPATEN SAMBAS Yuman Firmansyah; Zainal Amaluddin; Abdul Ghofur; 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.
STRATEGI DINAS PARIWISATA DALAM MENGEMBANGKAN PARIWISATA BERDASARKAN PERATURAN DAERAH KABUPATEN SAMBAS NOMOR 5 TAHUN 2016 TENTANG RENCANA INDUK PARIWISATA (STUDI DI DANAU SEBEDANG) Lara Kusuma Harni; Zainal Amaluddin; Sri Sudono Saliro
NETIZEN: JOURNAL OF SOCIETY AND BUSSINESS Vol. 2 No. 1 (2025): NETIZEN: JOURNAL OF SOCIETY AND BUSSINESS
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tourism development strategies, particularly around Lake Sebedang. Sambas Regency certainly boasts numerous tourist attractions, but Lake Sebedang is unique in its natural beauty. Therefore, the Sambas Regency government, through the Department of Tourism, Youth, and Sports (Disparpora), is striving to maximize Lake Sebedang's potential, as evidenced by the 500 visitors per month. The research questions are: What is the tourism development strategy for the Lake Sebedang Master Plan, as outlined in Regional Regulation Number 5 of 2016 concerning the Tourism Master Plan, in the Lake Sebedang area? What are the supporting and inhibiting factors of the Tourism Department in Lake Sebedang?. The research approach used by the researcher is qualitative. The purpose of this qualitative research is to generate descriptive data in the form of written or spoken words from observable individuals. This research is field research, which involves collecting data and information directly in the field (the research area). Based on the research results, it was found that: The tourism development strategy, in accordance with Regional Regulation Number 05 of 2016 concerning the Master Plan for the Lake Sebedang area, involves collaboration between the Lake Sebedang tourism management and the Tourism Office, conducting promotions to increase Lake Sebedang's awareness, and maintaining existing facilities at Lake Sebedang in accordance with Regional Regulation Number 05 of 2016 concerning the Master Plan. Supporting and inhibiting factors for the tourism office at Lake Sebedang include government attention, specifically from the Tourism Office. This attention is expressed in the form of assistance and guidance to Lake Sebedang managers. Inhibiting factors include a lack of social media promotion of the attractiveness of Lake Sebedang and the lack of facilities and infrastructure.
IMPLEMENTASI PEMBINAAN NARAPIDANA DI RUMAH TAHANAN NEGARA KELAS IIB SAMBAS Amirul Arifin; Hasiah; Zainal Amaluddin
JOURNAL OF LAW AND NATION Vol. 4 No. 2 (2025): Journal of Law and Nation
Publisher : INTELIGENSIA MEDIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Law Number 22 of 2022 concerning Corrections emphasizes that inmate development is not limited to correctional institutions but can also be implemented in state detention centers. However, the implementation of correctional facilities at the Sambas Class IIB State Detention Center still faces various challenges, such as overcapacity, limited facilities, and a lack of structured rehabilitation programs. These conditions result in low rehabilitation effectiveness and a high inmate population. Therefore, this study aims to examine the implementation of inmate development at the Sambas Class IIB Detention Center from the perspective of Law Number 22 of 2022 concerning Corrections. The formulation of the problem in this study is: How is the implementation of Article 4 of Law Number 22 of 2022 concerning Corrections regarding the development of prisoners at the Sambas Class II B State Detention Center and what factors influence the development of prisoners at the Sambas Class II B State Detention Center. This research uses a qualitative method, a type of field research, namely research in the field aimed at obtaining information and describing events that occur in the field according to the facts found in the field, with an empirical juridical approach. Based on the research results and discussion above, the results indicate that the implementation of Article 4 of Law Number 22 of 2022 concerning Corrections at the Sambas Class IIB State Detention Center has been carried out, prioritizing the function of personality development and independence. Despite limited resources, implementation remains persuasive and collaborative. Factors such as overcrowding, understaffing, inadequate facilities, poor legal outreach, and the background of the inmates also influence the effectiveness of the rehabilitation.
Implementasi Undang-Undang Nomor 23 Tahun 2011 Tentang Pengelolaan Zakat Di Unit Pengumpul Zakat (Studi Di Desa Galing Kecamatan Galing Kabupaten Sambas) Zainal Amaluddin; Azmi; Maliya
Cross-border Vol. 9 No. 1 (2026): JANUARI-JUNI
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya pengelolaan zakat yang profesional, transparan, dan sesuai dengan ketentuan syariah serta peraturan perundang-undangan, khususnya Undang-Undang Nomor 23 Tahun 2011 tentang Pengelolaan Zakat. Unit Pengumpul Zakat (UPZ) Desa Galing, Kecamatan Galing, Kabupaten Sambas, memiliki peran strategis dalam pengumpulan dan penyaluran zakat kepada delapan golongan penerima (asnaf) sebagaimana diatur dalam Al-Qur’an dan peraturan terkait. Namun, praktik di lapangan memerlukan kajian mendalam untuk menilai kesesuaian dengan regulasi dan prinsip akuntabilitas. Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis implementasi Undang-Undang Nomor 23 Tahun 2011 di UPZ Desa Galing, mengidentifikasi faktor pendukung dan penghambat, serta merumuskan strategi peningkatan profesionalisme pengelolaan zakat. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan sosiologis-empiris. Data primer diperoleh melalui wawancara, observasi, dan dokumentasi terhadap pengurus UPZ, Kepala Desa, amil zakat desa, muzakki, penerima zakat, dan masyarakat terkait. Data sekunder dikumpulkan dari literatur, peraturan, dokumen resmi, dan foto kegiatan. Analisis data dilakukan secara deskriptif kualitatif melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan, dengan keabsahan data diuji melalui perpanjangan observasi dan triangulasi teknik maupun sumber. Hasil penelitian diharapkan memberikan gambaran yang jelas mengenai tingkat kesesuaian pelaksanaan pengelolaan zakat di UPZ Desa Galing dengan ketentuan syariah dan regulasi yang berlaku, serta menawarkan rekomendasi strategis untuk meningkatkan efektivitas, akuntabilitas, dan pemerataan penyaluran zakat di wilayah tersebut.
Co-Authors Abdul Ghofur Amirul Arifin Azmi Hasiah Lara Kusuma Harni Maliya Raharjo Raharjo Sri Sudono Saliro Yuman Firmansyah