Analisis Kemandirian Fiskal Kota Pematang Siantar di Tinjau dari Perspektif Ekonomi Islam
Abstract
Pematang Siantar City, North Sumatra's second largest urban center, faces significant fiscal challenges. This research examines the city's financial health from 2019 to 2023 through a descriptive analysis of secondary data obtained from the Ministry of Finance. The study reveals a concerningly low budget average of ≤ 0.2 and a very low cash management ratio of 16.76%. These indicators fluctuate yearly, highlighting the city's precarious financial position. To address these issues, Pematang Siantar must prioritize increasing local revenue, reducing construction expenditures, and improving overall financial management efficiency.
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DOI: https://doi.org/10.37479/jeej.v6i1.26739
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