FORMULASI RASIO KINERJA KEUANGAN PEMERINTAH DAERAH DI INDONESIA PERSPEKTIF MAQASHID SYARIAH
Abstrak
Penelitian ini bertujuan untuk menformulasi rasio pengukuran kinerja keuangan pemerintah daerah di Indonesia dengan perspektif maqashid syariah. Penelitian ini adalah penelitian kualitatif dengan pendekatan eksploratif. Hasil penelitian menunjukkan bahwa terdapat sebelas elemen rasio yang dapat digunakan dalam mengukur kinerja keuangan pemerintah daerah di Indonesia dengan perspektif maqashid syariah. Tujuan pendidikan individu diukur dengan rasio pengeluaran urusan pendidikan, rasio pengeluaran urusan perencanaan dan penelitian, rasio pengeluaran urusan pengembangan sumber daya manusia, serta rasio pengeluaran urusan komunikasi dan informasi. Tujuan menciptakan keadilan diukur dengan rasio kelenturan keuangan, rasio distribusi fungsional, serta rasio produk bebas bunga. Sedangkan tujuan kepentingan umum diukur dengan rasio solvabilitas anggaran, rasio kemandirian keuangan, rasio transfer pemerintah daerah, serta rasio investasi dan aset tetap.
##submission.copyrightStatement##
##submission.license.cc.by4.footer##Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Under the following terms of Creative Commons:
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
-
NonCommercial — You may not use the material for commercial purposes.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
