Nilai manajemen keuangan Islam pada manajemen keuangan Daerah Kabupaten Kepulauan Sula Maluku Utara Tahun 2016

This research concerns with the regional finance and the strengthening value of Islamic finance. It aims to figure out the financial problems such as minimizing the gap in financial management between regional and basic needs financing, the fulfilment of basic necessities like protections of religion, soul, mind, offspring, and property in Islam. These are of the alternatives to solve the social unrest or instability in Sula Islands District society. There are two triggering factors of conducting this research: to find out the regional financial management system and to reveal the strengthening values of Islamic financial management used in regional financial management system of Sula Islands District North Maluku. This is a descriptive qualitative research, aiming at identifying the financial management of local government financing associated with Islamic financial management in Sula Islands District. The results of this study are answered on the basis of analysing the characteristics, behaviours, and motivations towards the regional financial management. There are two findings of the study with regard to the regional Islamic financial management. First, to meet the funding of the basic needs (religion, soul, mind, offspring, and property) in Sula region, the local government prefers the values of justice, trust and honesty rather than the value of religion and humanity. This is to be taken in order to advance the regional development, particularly in the regional financial budgeting to achieve community welfare. Second, to fulfill the basic needs of religion, soul, mind, offspring, and property, the values of Islamic financial management have been applied in Sula islands district, despite the fact that the management of the regional budget is not basically based on Islamic values such as justice, trust and honesty. This is contrast to the regional policy in general, especially in the regional financing and revenues that originally did not touch the value of Islamic financial management. In the islamic financial management system, financing basic needs take precedence over desire. Local governments in Sula district should have the authority to prioritize the financing of basic needs based on the values of religion, soul, mind, descent, and wealth in order to raise the human dignity and to increase the prosperity of the people in Sula district.