State
financial management is one of the functions of the Council of People's
Representatives (DPR) contained in
Article 20A paragraph (1) of the Law. The 1945 Constitution includes the functions
of legislation, supervision and budgeting. The DPR budget is closely related to the policy draft process in the
form of work programs, government and development to achieve the country's
goals as regulated in the 1945 Constitution. Therefore, implementing the DPR's budget function must begin with
formulating various policies contained in the Regulations and Existing
legislation, both in development programs and government work.
In
addition, the preparation of development programs and the government can also
build on empirical needs found in the field, which are then built into a
validated work program in the form of a law that binds citizens to exist laws.
In addition, regulations must be compiled based on empirical needs to ensure a
legally binding product law (Asshiddiqie, 2011).
In
every institution that organizes activities related to many people's lives,
Accountability is necessary to disclose and provide answers to all questions
related to the stages of all decisions and processes taken, as well as
accountability for results and performance. Typically, in order to obtain a
service from the government bureaucracy, a number of processes must be
accomplished, including trips to many offices, waiting in line, making various
fees, etc (Fredriksson, 2014). Government
accountability is often measured by comparing planning and implementation (Harnovinsah, Al-Hakim, Erlina, & Muda, 2020). Regarding
transparency, the file containing the budget must be open and easily accessible
to the wide community. This means residents, civil society institutions,
stakeholders other interests must be able to open access to budget reports
complete and not late (OECD, 2016).
Accountability
is still a major issue in the public sector in Indonesia. In terms of the use
of authority and management of the public sector, as a state develops, the
issue of good governance remains a fundamental concern. A culture of corruption
has become so ingrained in government bureaucracies in many developing
countries, which is defined by the scarcity of resources. In that atmosphere,
the lack of responsibility is very visible, and over a while, it becomes the
dominant aspect of organizational culture (Surianti & Dalimunthe, 2015).
METHOD
The
method used in this article is a qualitative method with the following types:
literature review or what is known as a literature review. Literature review
that relevance is very important to study all disciplines. This is because
researchers can start by describing previous research to map the results of
research studies (Snyder, 2019). This research was
conducted by analyzing five manuscripts published in peer-reviewed journals
between 2018-2021 regarding the Analysis of Political Law and State
Accountability. Furthermore, the articles in these journals were carried out
with descriptive analysis for data processing to obtain a coherent and
systematic understanding. Thus, referring to the urgency and relevance of the
issues that have been presented, this research was conducted to analyze more
deeply related to Internal Legal Politics and State Budget (State
Accountability).
RESULTS AND DISCUSSION
This study analyzes five
scientific journal articles published between 2018-2021 regarding Legal
Political Analysis and Accountability Country. The following are the results of
a literature review that has been carried out.
First, scientific
articles were researched by Mukti
(2018) in the Faculty Journal UMI Makassar Law with the title
"Legal Politics of Formation of Regional Regulations" Concerning the
Regional Revenue and Expenditure Budget". This research analyzes the Legal
Politics of the Political Establishment of Regional Regulations concerning the
Regional Budget. Initially, the formulation of regional regulations consisted
of policy areas expected to be implemented to achieve prosperity. Provisions
regarding the formation of regional budget regulations in development have
changed for the better.
The development of legal
politics regarding regional regulations on regional revenue (APBD) is very important if regional
budget regulations are consistent with the nature of regulatory developments
according to the distribution system, the legal level in Indonesia, and
formation and substantive. Principles and legal principles developed through
the establishment of local regulations. The legal policy to form regional
regulations on APBD can be ideal if
the regional regulations related to the APBD
are consistent with the nature of the formation of regional regulations and the
hierarchy of applicable laws and regulations. Indonesia is consistent with important
and substantive principles of laws and regulations and has been prepared
through the stages of formulating regional regulations.
Second, the article
researched by Ramadhani
and Setiawan (2019) with the title "The Influence of Regulation, Budget
Politics, Budget Planning, Human Resources And the Procurement of Goods/ Services
on the Absorption of the Expenditure Budget on Regional Apparatus Organizations
(OPD) West Sumatra Province" in
the Journal of Accounting Exploration. Empirically, this study aims to
demonstrate the influence of regulation, fiscal policy, budgeting, human
resources and procurement of goods/services on fiscal absorption. This research
is included in causative research by determining that The research population
is 39 Provincial Regional Apparatus Organizations (OPD) in West Sumatra. The sample in this study used the total
sampling method.
While the type of data
used in this study is primary and secondary, the data collection technique used
a questionnaire consisting of 4 respondents in each OPD so that the total questionnaire was distributed to as many as
156. The method of analysis used is multiple regression analysis using the SPSS
version 25.00 program. Based on the analysis results, it is proven that
regulation, budget planning and purchasing of goods/services significantly
positively affect budget absorption.
However, budget politics
and human resources do not affect the power to absorb the budget. To encourage
budget violators, patterns of organization transparency must be established (Syarifuddin,
2015). In addition, the budget
is used to identify priorities and the financial needs of these priorities. In
the public sector, a budget is a political tool such as the manifestation of
organizational commitments and legislative agreements on the use of community
budgets for several mutually agreed activities, which can indirectly slow down
the time of work program activities. This matter proves that fiscal policy has
a positive effect on fiscal capacity absorption. If political needs are met,
the capacity of fiscal absorption will be easier to achieve because every
budget proposed by the government is in line with priorities agreed upon and
approved by the government.
Third, research was
conducted by Juanda
(2021) with the title "Anomalies" Education Budget in Setting
and Practice" in the Dharmasisya Journal. The
quality of education is an important factor in determining resources. Humans as
an important modality in the development of the country. At the opening Of the
1945 Constitution, it is stated that the Indonesian state has one of the goals
in the nation's intellectual life. Therefore, the government is responsible for
ensuring that all citizens of Indonesia have a high quality of education.
The mandate of the
Constitution requires the government to place 20% of the total budget (APBN) to realize the quality of national
education that tall. However, the results were not as expected, and complaints
arose. As a developing country, Indonesia is trying to catch up with the score
PISA averages of OECD member countries. Then there is equal distribution of
education in Indonesia, such as inadequate educational facilities and
infrastructure. In addition, there are still obstacles to the risk of
corruption and differences of opinion in each area.
Thus, it is necessary to
conduct a more in-depth study and measurable, such as there are still different
perceptions at the level of implementation and regulations, including the
determination of program content and the results to be achieved. Furthermore,
the un optimal development of facilities and infrastructure impacts the
increasing number of corruption which is still often a shadow of the use of the
state budget, especially in the education budget. Therefore, comprehensive
supervision from all parties needs to be considered.
Fourth, in the Journal
of Financial Accounting Studies written by Putra
(2016) with the title "Analysis of the Effect of Regional Financial
Management, Accountability" And Transparency of Government Financial
Performance,". The purpose of this research is to see the impact of
regional financial management, accountability, and transparency on the
financial performance of the North Sumatra Provincial Government, either
partially or simultaneously. The associative/correlation approach is used in
this research. The sample comprises 68 budget users/budget user authority and
Ministry of Finance officials, and the population is 34 government entities
under the North Sumatra Provincial Government.
The data used were
collected through the use of questionnaires and surveys. The data were examined
using multiple linear regression for analytical analysis, validated with
conventional assumptions. The study's results revealed that the management and
accountability of regional finance partially have a good and significant effect
on financial performance. In contrast, disclosure has a negative effect,
however significant. Simultaneously, regional financial management,
accountability, and transparency significantly impact the financial performance
North Sumatra Provincial Government. Accountability, openness and performance
Finance is an important aspect of regional financial management.
Fifth, the article was
written by Lestari,
Bagia, and Jana (2018) with the title "Influence" State Revenue and
Expenditure Budget (APBN) Against
Direct Expenditures Regency/ City Government" in the Journal of
Management: Bisma. This research intended to find out
more about the impact of:
1)
profit-sharing funds, general allocation funds, and special
allocation funds for expenditures directly.
2)
Profit-sharing funds for direct expenditures.
3)
General allocation fund on direct expenditure. Shopping, and
4)
special allocation funds for direct expenditures.
A causal quantitative
design was used in this study. The research Subject is a district/city of the
Province of Bali, focusing on direct and State budgets. Quantitative data is
the type of data analyzed in this study. Documentation is used to collect data,
which is then examined using an analysis track. The results showed that:
1)
profit-sharing funds, general allocation funds, and special
allocation funds positively affect 0.713 (71.3%) direct expenditure.
2)
Profit-sharing funds have a negative effect of -0.408 (-40.8%) on
spending directly.
3)
General allocation funds have a positive effect of 0.665 (66.5%)
on spending direct, and
4)
profit-sharing funds have a negative effect of -0.408 (-40.8%) on
spending direct (-65.8 percent).
The budget function
relates the tasks that need to be completed to the resources needed to complete
them. Organizations can use the budget to set limits on expenses that are
proportional to income, maintain balance, and avoid overspending. The budget in
the public sector has a technical and political component that is strongly
influenced by the economy, public opinion, various levels of government,
interest groups, media, and politicians. The government sector closely relates
to the community as payers of taxes and as a budget user of people's money (Surianti
& Dalimunthe, 2015).
Budget absorption is
greatly helped by legislation, budget planning, and purchasing goods and
services. Budget and resource policies Human resources, on the other hand, do
not affect budget absorption. The budget, a political instrument in the public
sector as a form of executive commitment and legislative agreement on using
public funds for agreed purposes, can indirectly slow down activities or
programs (Ramadhani
& Setiawan, 2019).
According to the Law on
State Finance Number 17 of 2003. Plans the annual financial statements of the
state government approved by the House of Representatives, known as the State
Revenue and Expenditure Budget. It was drawn up to direct state expenditures
and revenues so that there is a dynamic balance in the context of carrying out
state activities to achieve the objectives of increasing output, increasing
employment opportunities, and a considerable increase in output.
In line with Nasution's
(2018) research entitled "Analysis of Influence" Regional
Financial Management, Accountability and Transparency of Performance Government
Finance,". It was found that partially management and responsibility for
local finance have a positive and significant effect on financial performance.
In contrast, transparency has a negative but significant effect on performance
finance. At the same time, local financial management, accountability and
transparency significantly affect financial performance. Therefore, dynamic
balance is needed in the context of carrying out state activities to achieve
the objective of increasing the output of budget management.
The State Revenue and
Expenditure Budget as a series of planning, implementation (change), and
realization (calculation) of a draft law must determine the planning through a
meeting Plenary session chaired by the Chairman of the DPR RI. However, it cannot be denied that politicians (in this
case, the DPR) are inherently or
innately vulnerable to exploiting government positions to enrich themselves,
their colleagues, and their relationships with them (Hood,
1991). Therefore, it is
necessary to supervise the agency and related institutions to maximize the
budget to be a precise target, on time, and with the right quality. In this
case, BPK has an important role in implementing the examination of the
management and responsibility of state finances.
Furthermore, according
to Mukti
(2018) in the Journal of the Faculty of Law UMI Makassar, the
formulation of legal politics regarding regional regulations on the APBD budget is said to be ideal if the
regional budget is in line with and consistent with the nature of the
formulation of regulations regions, and under the distribution system, the
level of legislation in Indonesia, following the formation and substantive
principles, legal principles, and developed through the establishment of local
regulations. This also applies at the level of APBN management as a grand
design in the preparation of the APBD,
which is planning and implementation must also adhere to the principles of law
and the applicable regulation.
CONCLUSION
Budget management responsibilities (budget accountability)
in the public sector have a technical and political dimension that is strongly
influenced by the economy, public opinion, different levels of government,
interest groups, the press, and politicians. As the state government's annual
financial plan, the preparation of the APBN
must obtain the approval of the House of Representatives (DPR). However, it cannot be denied that politicians (in this case,
the DPR) are inherently or innately
vulnerable to exploiting government positions to enrich themselves, their
colleagues, and their relationships. Thus, it is necessary to supervise the
relevant agencies and institutions to maximize the budget to be right on
target, on time, and of appropriate quality. In this regard, BPK is important in carrying out
management audits and responsible for state finances.
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