Evaluasi Kebijakan Politik Hukum Pengelolaan dan Pemeriksaan Keuangan Negara dalam Keadaan Darurat

Rajagukguk, Blucer Welington (2023) Evaluasi Kebijakan Politik Hukum Pengelolaan dan Pemeriksaan Keuangan Negara dalam Keadaan Darurat. S3 thesis, Universitas Kristen Indonesia.

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Abstract

Penanganan keadaan darurat seharusnya dilakukan dengan mengintegrasikan politik hukum pengelolaan keuangan negara dengan standar pemeriksaannya. Sistem hukum yang berkeadilan dan efektif diperlukan dalam membuat regulasi untuk mengatasi kedaruratan. Selanjutnya, disaat masa darurat telah selesai, maka regulasi yang lahir dalam mengatasi kedaruratan seharusnya direkontruksi sehingga rumusan regulasi menjadi lebih berkualitas dan harmoni dengan regulasi lain yang diberlakukan saat kondisi negara telah normal kembali. Pada prinsipnya, kebijakan pengelolaan keuangan negara dalam keadaan darurat tetap mengedepankan prinsip akuntabilitas dan transparansi, dengan tidak mengurangi wewenang pemeriksaan oleh BPK yang disesuaikan dengan kondisi kedaruratan yang terjadi. Penelitian ini membahas tiga pokok permasalahan, yaitu: (a) apakah kebijakan politik hukum Indonesia atas pengelolaan dan pemeriksaan keuangan negara dalam keadaan darurat sudah tepat menurut teori keuangan negara, teori keadilan, dan teori sistem hukum, (b) mengapa kebijakan politik hukum Indonesia atas pengelolaan dan pemeriksaan keuangan negara dalam keadaan darurat harus dibenahi, dan (c) bagaimana ius constituendum kebijakan politik hukum Indonesia atas pengelolaan dan pemeriksaan keuangan negara dalam keadaan darurat yang berkeadilan dikonstruksikan. Studi ini menerapkan metode penelitian normatif dan preskriptif, dengan penguatan hasil melalui wawancara. Hasil penelitian menyimpulkan terjadi ketidakharmonisan pengaturan dan implementasi hukum pada pengelolaan dan tanggung jawab keuangan negara pada saat darurat dan setelah normal, antara lain terkait pengadaan barang dan jasa dan prosedur pemeriksaan pada masa pandemi Covid-19. Selanjutnya, kebijakan politik hukum Indonesia belum menciptakan rasa keadilan bagi seluruh rakyat Indonesia dan penegakan hukum terhambat dengan minimnya kesadaran hukum masyarakat dan kurangnya kualitas substansi dan budaya hukum dalam keadaan darurat maupun setelah masa darurat selesai. Kata kunci: Politik Hukum, Keuangan negara, Keadaan Darurat. / Handling emergencies should be carried out by integrating the legal politics of managing state finances with auditing standards. A just and effective legal system is needed in making regulations to deal with emergencies. Furthermore, when the emergency period has ended, the regulations that were issued in dealing with emergencies should be reconstructed so that the formulation of regulations becomes of higher quality and harmony with other regulations that were enacted when the country's conditions returned to normal. In principle, the policy of managing state finances in emergencies still prioritizes the principles of accountability and transparency, without reducing the audit authority of the BPK which is adjusted to the emergency conditions that occur. This study discusses three main issues, namely: (a) is Indonesia's legal political policy on managing and auditing state finances in an emergency situation appropriate according to state finance theory, justice theory, and legal system theory, (b) why is Indonesia's legal political policy on management and auditing of state finances in an emergency must be addressed, and (c) how is the ius constituendum of Indonesian legal political policies on the management and auditing of state finances in a just state of emergency constructed. This study applies normative research methods and prescriptive, with the strengthening of the results through interviews. The results of the study concluded that there was disharmony in regulation and implementation of law in the management and responsibility of state finances during an emergency and after normalcy, among others related to the procurement of goods and services and inspection procedures during the Covid-19 pandemic. Furthermore, Indonesia's legal political policies have not created a sense of justice for all Indonesian people and law enforcement is hampered by the lack of public legal awareness and the lack of quality of substance and legal culture in emergencies and after the emergency period is over. Keywords: Legal Politics, State Finance, Emergencies.

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