Evaluation of the Effectiveness and Efficiency of the Government Regulation Implementation Number 12 of 2019

  • Icuk Rangga Bawono Jenderal Soedirman University
  • Adhitia Pradana Advocate and Law Consultant
  • Apriani Kartika Rahayu Jenderal Soedirman University
Keywords: Government; Regional Financial; Regional Government; Rule Adjustment

Abstract

The law should govern the dynamics of the nation and state life in an ideal country. For instance, Indonesia is a constitutional state that subjects to legal supervision based on the 1945 Constitution for state administration. Public policies are used as guidelines and references for actions, including financial management. However, regulations as the basis for regional financial management need to be adjusted to suit the dynamics in legal condition development and the community needs. Government Regulation Number 12 of 2019 is an improvement to Government Regulation Number 58 of 2005 on Regional Financial Management used as a reference in formulating regional financial management rules. This study examines the evaluation of the readiness to implement Government Regulation Number 12 of 2019 as the basis for regional financial management. The method used in this study is a normative legal research method. The legal materials source from primary and secondary legal material. The method in presenting this research result is deductive method. This study shows that financial management is a government responsibility in exercising regional power. The urgency of drafting a Regional Regulation on financial management is motivated by changes in legal dynamics and community needs for its management. Furthermore, there is a need for evaluation of the regulation improvement for effectiveness. In conclusion, the effectiveness and efficiency of regional financial management should be evaluated after Government Regulation Number 12 of 2019 is applied. The regulations need to be disseminated for the wider community response to be identified for evaluation of improvements and adjustments to its needs.

References

Agustino, L. (2014). Politik Lokal Dan Otonomi Daerah. Bandung: Alfabeta.

Asshiddiqie, J. (2007). Pokok-Pokok Hukum Tata Negara Indonesia Pasca Reformasi. Jakarta: PT. Buana Ilmu Populer.

Budi, W. (2014). Kebijakan Publik: Teori, Proses, dan Studi Kasus (II). Yogyakarta: CAPS.

Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management, 16(1).

Harahap, Z. (2001). Hukum Acara Peradilan Tata Usaha Negara. Jakarta: PT Raja Grafindo Persada.

Harjanto. (2017). Kemenkeu Ungkap “Kekacauan” Pengelolaan Anggaran Daerah.

HLA, H. (2006). Konsep Hukum (N. Mangunsong, Ed.). Nusamedia.

Ibrahim, J. (2005). Teori Dan Metodologi Penelitian Hukum Normatif. Malang: Bayumedia Publishing.

Indrawan. (n.d.). AWASI! Ini 7 Celah Penyelewengan APBD Oleh Petahana Jelang Pilkada.

Labolo, M. (2017). Menutup Celah Korupsi Pemerintahan Daerah. Jurnal Ilmu Pemerintahan Widya Praja, 43(2).

Marzuki, P. M. (2005). Penelitian Hukum. Jakarta: Kencana Pranada Media Group.

Muzoora, A. R. (2018). The Impact of Decentralization on Good Governance In Uganda. Nkumba Business Journal, 17.

Purbadharmaja, I. B. P. (2010). Implikasi Desentralisasi Fiskal Dan Good Governance Di Bidang Tata Kelola Anggaran Terhadap Kapasitas Ekonomi Dan Kesejahteraan Masyarakat (Studi Pada Kabupaten/Kota Di Bali). Malang.

Raharjo, E. (2007). Teori Agensi Dan Teori Stewrship Dalam Perspektif Akuntansi. Fokus Ekonomi: Jurnal Ilmiah Ekonomi, 2(1).

Soekanto, S., & Mamudji, S. (2015). Penelitian Hukum Normatif (Suatu Tinjauan Singkat). Jakarta: Rajawali Pers.

Stewart, J., & Ranson, S. (1988). Management in the public domain. Public Money & Management, 8(1–2).

Syaukani, I., & Thohar, A. A. (2008). Dasar-Dasar Politik Hukum. Jakarta: PT Raja Grafindo Persada.

Waris, I. (2011). Pergeseran Paradigma Sentralisasi ke Desentralisasi Dalam Mewujudkan Good Governance. Jurnal Kebijakan Publik, 2(2).

Widodo, J. (2001). Good Governance : Telaah dari dimensi Akuntabilitas dan Kontrol Birokrasi Pada Era Desentralisasi dan Otonomi Daerah. Surabaya: Insan Cendekia.

Published
2021-03-02
How to Cite
Icuk Rangga Bawono, Adhitia Pradana, & Apriani Kartika Rahayu. (2021). Evaluation of the Effectiveness and Efficiency of the Government Regulation Implementation Number 12 of 2019 . Jurnal Hukum Prasada, 8(1), 1-7. https://doi.org/10.22225/jhp.8.1.2881.1-7
Section
Articles
Abstract viewed = 33 times
PDF downloaded = 29 times