Does Idle Cash Utilization Increase Local Own-Source Revenue? Evidence From Bantul, 2023-2024
DOI:
https://doi.org/10.31849/joels.31965Keywords:
Regional Cash Management, Idle Cash, Regional Original RevenueAbstract
Abstract
Effective development is ultimately determined not only by the quality of human resources but also by the adequacy of financial resources. The objective and focus of this study are to examine in a more in-depth and contextual manner the effectiveness of regional cash management, particularly in regions with relatively high fiscal dependency such as Bantul Regency. This study employs a descriptive qualitative research approach. The theoretical framework is based on Regional Financial Management theory and its relationship with idle cash. The findings indicate that the effectiveness of regional cash management through the utilization of idle cash in Bantul Regency during the 2023–2024 period can be classified as effective, as evidenced by an increase in interest income from fund placements contributing to Regional Original Revenue (PAD), although the proportion remains below 1%. The low contribution reflects fiscal efficiency, as cash funds are not excessively idle, while cash management policies and systems have been implemented in an orderly, secure, and regulation-compliant manner.
Keywords: Regional Cash Management; Idle Cash; Regional Original Revenue
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