Akuntabilitas Otorita IKN Dalam Pengelolaan Anggaran Pembangunan Ibu Kota Nusantara Kajian Hukum Pemerintahan Terhadap Prinsip Good Governance
DOI:
https://doi.org/10.22225/juinhum.6.2.2025.363-372Keywords:
accountability, nusantara capital authority (OIKN)Abstract
The development of the Capital City of Nusantara (IKN) as a national strategic project raises accountability issues in budget management by the Capital City of Nusantara Authority (OIKN), mainly due to unclear authority, dual institutional status, and weak oversight mechanisms. This study's goal is to investigate the application of OIKN accountability in the budget management of IKN development based on the legal framework of governance and good governance principles, identify normative challenges that cause accountability gaps, and formulate legal policy recommendations to strengthen budget governance. Based on primary, secondary, and tertiary legal materials gathered through a literature review, this study employs a normative legal technique with a legislative, conceptual, and case approach. The results of the analysis show that the OIKN legal framework, particularly the IKN Law and its derivative regulations, contains ambiguities regarding the limits of authority and accountability mechanisms, thus that it is not entirely consistent with the tenets of legal certainty, transparency, and accountability. The main findings also reveal weak internal and external oversight, a lack of public transparency, and the risk of budget inefficiency and irregularities due to the flexibility of IKN's authority, which is not balanced by checks and balances mechanisms. This research advances our knowledge of the normative implications of IKN development, particularly the need for regulatory strengthening, independent audits, periodic transparency, and public participation. It is concluded that reformulating the legal framework and strengthening oversight instruments are prerequisites for ensuring the principles of accountability, transparency, and good governance in the development of the IKN. Further research could expand this study to include an empirical evaluation of the effectiveness of policy recommendation implementation.
References
Anggraini, Mellisa, and Mellisa Lawfirm. "Optimalisasi good governance melalui prinsip akuntabilitas hukum dalam pengelolaan keuangan negara." Coopetition: Jurnal Ilmiah Manajemen, Vol. 15, No .3 (2024): 627-638
El Guyanie, Gugun, Aji Baskoro, And Muhammad Rm Fayasy Failaq. "Kedudukan Dan Pembatasanmateri Muatan Peraturan Kepalaotorita Ikn Dalam Konstruksi Peraturan Perundang-Undangan." Proceeding Aphtn-Han, Vol.1, No.1 (2023): 639-688.https://doi.org/10.55292/py2a2x33
Fauzi, Fahrul, dan Suparjo Sujadi. “Wewenang Otorita Ibu Kota Nusantara Selaku Pemegang Hak Pengelolaan Kawasan Ibu Kota Nusantara.” Tunas Agraria 6, no. 3 (6 September 2023): 171–86. doi:10.31292/jta.v6i3.246.
Hasis, Ellsa Lettryana, dan Ida Bagus Anggapurana Pidana. “Pengawasan Akuntabilitas Pemerintah Daerah terhadap Anggaran Pendapatan dan Belanja Daerah (APBD).” Jurnal Ilmiah Dan Karya Mahasiswa 2, no. 3 (Juni 2024): 64–77. https://doi.org/10.54066/jikma.v2i3.1892.
Lestari Sitorus, Nurullaeli Uswatun H, Suci Ananda Sitompul, dan Nazwa Feryal Kamila. “Transparansi dan Akuntabilitas dalam Pengelolaan Keuangan Negara.” Economic Reviews Journal 4, no. 1 (4 Januari 2025): 235–244, doi:10.56709/mrj.v4i1.632.
Moonti, Roy Marthen, and Ibrahim Ahmad. "Budget Supervision and Mechanism by an Administrative Village in Indonesia." Sriwijaya Law Review (2019): 176-186. https://doi.org/10.28946/SLREV.VOL3.ISS2.213.PP176-186
Muhajir, Ichsan. "Mewujudkan good governance melalui asas akuntabilitas dalam pengelolaan keuangan negara." Jurnal Ilmiah Dunia Hukum, Vol. 4, No.1 (2019): 1-9. https://doi.org/10.35973/JIDH.V4I1.1346
Mulyaningsih, R. “Kedudukan Kepala Otorita Ibu Kota Nusantara Dalam Perspektif Hukum Otonomi Daerah”. Lex Renaissance, vol. 7, no. 2, (Nov 2022): 296-09, https://doi.org/10.20885/JLR.vol7.iss2.art6
Nadhir, N., Sinaga, D. P., Syawal, M., & Patola, I. M. Pertanggungjawaban Otorita Ibu Kota Nusantara Dalam Penyelenggaraan Tata Pemerintahan. JURNAL USM LAW REVIEW, Vol 7, No. 1, (2024): 163-179. https://doi.org/10.26623/julr.v7i1.8117
Nurhidayat, I. (2023). Prinsip-Prinsip Good governance di Indonesia. Journal E-Gov Wiyata: Education and Government, Vol. 1, No.1, (Februari 2023): 40-52 https://journal.wiyatapublisher.or.id/index.php/e-gov
Peraturan Pemerintah (PP) Nomor 63 Tahun 2022 tentang Perubahan Struktur Kepemilikan Saham Negara melalui Penerbitan Saham Baru pada Perusahaan Perseroan (Persero) PT Perusahaan Penerbangan Garuda Indonesia Tbk
Peraturan Pemerintah Republik Indonesia Nomor 5 Tahun 2023 Tentang Penyidikan Tindak Pidana Di Sektor Jasa Keuangan
Pramono, Budi, Abdul Latif, dan Retno Kus Setyowati. “Kewenangan Khusus Otorita Ibu Kota Nusantara dalam Sistem Tata Usaha Negara di Indonesia.” VISA: Journal of Visions and Ideas 5, no. 1 (2025): 40.
Rohmah, Elva Imeldatur. "Kritik Atas Penyelenggaraan Pemerintahan Ibu Kota Nusantara (Ikn) Dalam Mewujudkan Checks and Balances." Riau Law Journal 7.2 (2023): 135-153. https://doi.org/10.30652/rlj.v7i2.8025
Rosidi, Ahamad, Mukti Zainuddin, and Ismi Arifiana. "Metode dalam penelitian hukum normatif dan sosiologis (field research)." Journal Law and Government, Vol 2, No. 1, (2024): 46-58.
DOI: https://doi.org/10.31764/jlag.v2i1.21606
Rusmana, Rizki Tri, and Beni Kurnia Illahi. "Kedudukan Kepala Otorita Ibu Kota Nusantara Sebagai Pengelola Keuangan Negara Berdasarkan Kekuasaan Presiden Menurut Konsepsi Keuangan Negara." Jurnal Ilmiah Kutei, Vol. 22, No. 2 (2023): 171-187.
Saroyo, Bagus Anggit, Difa Ariedhita, dan Tiara Fasya Afifah. “Analisis Dampak Investasi Ibu Kota Negara (IKN) Terhadap Keuangan Negara: Studi Kasus Pembiayaan Infrastruktur” 20, no. 1 (2025): 59–64.
Susanti, Aprilia Dwi. “Perspektif Hukum Keuangan Negara terhadap Mekanisme Pertanggungjawaban Pengelolaan Anggaran Pendapatan Dan Belanja Daerah.” Jurnal El-Dusturie 1, no. 2 (Desember 2022).
Undang-undang (UU) Nomor 28 Tahun 1999 tentang Penyelenggara Negara yang Bersih dan Bebas dari Korupsi, Kolusi dan Nepotisme
Undang-undang (UU) Nomor 17 Tahun 2003 tentang Keuangan Negara
Undang-undang (UU) Nomor 15 Tahun 2004 tentang Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara
Undang-undang (UU) Nomor 14 Tahun 2008 tentang Keterbukaan Informasi Publik
Undang-undang (UU) Nomor 30 Tahun 2014 tentang Administrasi Pemerintahan
Undang-undang (UU) Nomor 3 Tahun 2022 tentang Ibu Kota Negara
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Ni Putu Intan Cahyani Putri, Hikam Huwlwanullah
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
