Analisis Kebijakan Pemberian Penghargaan dan Pengenaan Sanksi Atas Pelaksanaan Anggaran Pendapatan dan Belanja Daerah
##plugins.themes.academic_pro.article.sidebar##
Published
May 29, 2023
Download
Statistic
##plugins.themes.academic_pro.article.main##
Abstract
The administration of regional government is part of the administration of the NKRI government which mutually forms authority and financial relations between them. The enactment of Law Number 1 of 2022 perfects the pattern of central and regional financial relations and increases control from the central government over the implementation of the APBD through reward and punishment. The problem is how the policy of awarding and punishment is based on Law Number 1 of 2022 and efforts to improve it. Through normative juridical research methods and by making comparisons with China, it can be concluded that the policy of awarding and sanctioning is a form of responsibility of the central government as the giver of authority along with the allocation of funds as well as supervisors to ensure improvement and/or achievement of local government performance in terms of regional financial management , government public services and basic services. Efforts to improve it are carried out by improving financial governance in accordance with the concept of performance-based budgeting, paying attention to the placement of staff, the budgeting process through community participation, timely determination of technical guidelines and implementation instructions for budget disbursement, as well as correction of the APBD through central supervision which directly supervises regional development. Looking at the policies in China, there is an expansion in the form of awards that are given not only as incentives in the form of additional money but also by giving more authority to the regions.
##plugins.themes.academic_pro.article.details##
This work is licensed under a Creative Commons Attribution 4.0 International License.
Copyright:
An author who publishes in Al-Manhaj agrees to the following terms:
- Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under a Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Author is able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book) with the acknowledgment of its initial publication in this journal.
- Author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).
License:
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
-
No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
You are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
This work is licensed under a Creative Commons Attribution 4.0 International License.
How to Cite
Lestari, S., & Hutagaol, H. (2023). Analisis Kebijakan Pemberian Penghargaan dan Pengenaan Sanksi Atas Pelaksanaan Anggaran Pendapatan dan Belanja Daerah. AL-MANHAJ: Jurnal Hukum Dan Pranata Sosial Islam, 5(1), 755-772. https://doi.org/10.37680/almanhaj.v5i1.2699
References
Abidin, M. Z. (2015). Tinjauan atas Kebijakan Dana Insentif Daerah dalam Mendukung Kinerja Pemerintah Provinsi dan Kesejahteraan Masyarakat. Civil Service, 9(1), 41–58.
Aisyah, S., Hidayah, Z., Darmanto, & Istianda, M. (2021). Accountability Optimization of Local Budget Policy In Indonesia. Journal of Legal, Ethical and Regulatory Issues, 24(1), 1–13.
Anku, J. S., Amewugah, B. K., & Glover, M. K. (2018). Concept of Reward Management, Reward System and Corporate Efficiency. International Journal of Economics, Commerce and Management, United Kingdom, VI(2), 621–637.
Astuti, R., & Khoirunurrofik. (2022). Apakah Belanja Pemerintah Pusat Bersinergi dengan Belanja Daerah? Studi Kasus: Kabupaten/Kota di Indonesia. Jurnal Anggaran Dan Keuangan Negara Indonesia, 4(1), 23–38.
Badan Pemeriksa Keuangan. (2012, July 20). Opini WTP Tidak Menjamin Entitas Bebas Korupsi. https://www.bpk.go.id/news/opini-wtp-tidak-menjamin-entitas-bebas-korupsi
Butt, S., & Lindsey, T. (2018). Indonesian Law (First Edition). New York : Oxford University Press.
Devas, N. (1989). Keuangan Pemerintah Daerah di Indonesia. Jakarta : UI-Press.
Djohan, D. (2021, January 30). Agenda Otonomi Daerah. Kompas, 6.
Donaldson, J. A. (2017). Introduction: Understanding central-local relations in China. In Introduction: Understanding central-local relations in China. In Assessing the balance of power in central-local relations in China (pp. 1–18). Routledge.
Edward. (2016). Perimbangan Keuangan Antara Pemerintah Pusat dengan Pemerintah Daerah dalam Pengelolaan Keuangan Daerah. Jurnal Ilmu Pemerintahan Widyapraja, XLII(1), 1–10.
Gonschorek, G. J., & Schulze, G. G. (2018). Continuity or Change? Indonesia’s Intergovernmental Fiscal Transfer System under Jokowi. Journal of Southeast Asian Economies, 35(2), 143–164.
Hamidi, U. S., & Puspita, D. (2021). Dua Dekade Implementasi Desentralisasi Fiskal di Indonesia. Jakarta : Badan Kebijakan Fiskal, Kementerian Keuangan.
Hapsari, I. A. M. P. I. (2015). Analisis Kebijakan Pemberian Penghargaan dan Sanksi Atas Pelaksanaan Anggaran Pendapatan dan Belanja Negara pada Kementerian/Lembaga. Universitas Indonesia.
Hariyanto, H. (2020). Hubungan Kewenangan antara Pemerintah Pusat dan Pemerintah Daerah Berdasarkan Negara Kesatuan Republik Indonesia. Volksgeist, 3(2). https://doi.org/DOI 10.24090/volksgeist.v3i2.4184
Hastuti, P. (2022). Menakar Konstitusionalitas Penundaan dan/atau Pemotongan Anggaran Transfer ke Daerah dalam UU APBN. Jurnal Konstitusi, 19(4), 843–864. https://doi.org/DOI: https://doi.org/10.31078/jk1945
huaxia. (2021, Desember). China to improve incentives for government policy implementation. http://www.news.cn/english/2021-12/20/c_1310384358.htm
Ikhsan, M. (2006). Administrasi Keuangan Publik. Jakarta : Universitas Terbuka.
Jia, J., Ding, S., & Liu, Y. (2020). Decentralization, incentives, and local tax enforcement. Journal of Urban Economics, 115. https://doi.org/10.1016/j.jue.2019.103225
Jiro, N. (2020). The Financial Situation in China: Issues and Challenges. Public Policy Review, 16(3), 1–29.
Kasenda, J. R., Pioh, N. R., & Egeten, M. (2020). Fungsi Pengawasan Dewan Perwakilan Rakyat Daerah dalam Pengelolaan Anggaran Pendapatan dan Belanja Daerah di Kota Manado. Development Resources Management Review, 1(1).
Kementerian Keuangan RI. (2022a). Pemberian Dana Insentif Daerah Kepada Daerah yang Berkinerja Baik Dalam Mendukung Percepatan Pemulihan Ekonomi Nasional. https://www.kemenkeu.go.id/informasi-publik/publikasi/berita-utama/Pemberian-Dana-Insentif-Daerah-Kepada-Daerah
Kementerian Keuangan RI, D. J. P. K. (2022b). Laporan Perkembangan Ekonomi dan Fiskal Daerah: Sinergi Pendanaan. Direktorat Jenderal Perimbangan Keuangan, Kementerian Keuangan RI. https://djpk.kemenkeu.go.id/wp-content/uploads/2022/05/LPEFD-XXVII-2022.pdf
Kurnia. (2020). Penerapan Transfer Berbasis Kinerja melalui Optimalisasi Peran Monitoring dan Evaluasi. Jurnal Desentralisasi Fiskal, Ekonomi, Dan Keuangan Daerah, VII, 45–72.
Li, Y. (2018). Asymmetric Decentralization, Intergovernmental Transfers, and Expenditure Policies of Local Governments. Frontiers of Economics in China, 13(2), 223–248. https://doi.org/10.3868/s060-007-018-0014-1
Liu, Y., & Alm, J. (2016). “Province-Managing-County” fiscal reform, land expansion, and urban growth in China. Journal of Housing Economics, 33, 82–100.
Manshur, A. (2022). Dana Insentif Daerah: Problematika Legalitas dan Implementasi Kebijakan. Bappenas Working Papers, V(2), 138–158.
Mardiasmo. (2002). Otonomi dan Manajemen Keuangan Daerah. Yogyakarta : Andi.
Mengzhen, W. (2018, Mei). China rewards local governments for outstanding policy implementation. https://news.cgtn.com/news/3d3d674e7a45444e77457a6333566d54/index.html
Monteiro, J. M. (2019). Hukum Keuangan Negara dan Daerah (Cetakan Pertama). Malang : Setara Press.
Nordiansyah, M. (2009). Analisis Implementasi Penyusunan Anggaran Berbasis Kinerja pada Penyusunan APBD (Studi Kasus Pemerintah Provinsi Kalimantan Selatan Tahun Anggaran 2008). Universitas Indonesia.
Nugraha, D. W. (2021, Desember). UU HKPD Disahkan, Pemerintah Optimis Desentralisasi Fiskal Makin Optimal. Kompas, 10.
Ratmono, D., & Suryani, R. (2016). Anteseden dan konsekuensi keberhasilan implementasi performance-based budgeting pada pemerintah daerah. Jurnal Akuntansi & Auditing Indonesia, 20(1), 14–26.
Republik Indonesia. (2014). Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintah Daerah. LN No. 244 Tahun 2014, TLN No. 5587.
Republik Indonesia. (2022). Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan Pusat dan Daerah. LN No. 4 Tahun 2022, TLN No. 6757.
Rizaldi, D. R. (2016). Efektivitas Penerapan Anggaran Berbasis Kinerja. Indonesian Treasury Review, 1(2), 85–104.
Sari, M. M. (2020). Pemetaan Statistika Pengaloksian Dana Insentif Daerah Berdasarkan Karakteristik Daerah. Universitas Indonesia.
Sulistyo, P. D. (2021, July 15). Serapan Belanja Pemerintah Daerah Masih di Bawah Target. Kompas, 2.
Suprayitno, B., & Pradiptyo, R. (2017). Fiscal Decentralization and Corruption: The Facts in Regional Autonomy in Indonesia. Journal of Advanced Research in Law and Economics, VIII(5 (27)), 1467–1483.
Surianti, M., & Dalimunthe, A. R. (2017). The Implementation of Performance Based Budgeting in Public Sector (Indonesia Case: A Literature Review). International Journal of Developing and Emerging Economies, 5(2), 52–67.
Susanto, S. N. H. (2019). Karakter Yuridis Sanksi Hukum Administrasi: Suatu Pendekatan Komparasi. Adminitrative Law & Governance Journal, 2(1), 126–142.
Susilo, N. (2022, Desember). Problem Penyerapan Terulang, Rp 278 Triliun Mengendap di Bank. Kompas, 2.
Susilo, N., Kusuma, W., & Manik, K. (2023, January 17). Dana Daerah Mengendap, Presiden Jokowi Dorong Pemda Punya Dana Abadi. Kompas. https://www.kompas.id/baca/polhuk/2023/01/17/dana-daerah-mengendap-presiden-jokowi-dorong-pemda-punya-dana-abadi
Wibisana, A. G. (2019). Tentang Ekor yang Tak Lagi Beracun: Kritik Konseptual atas Sanksi Administratif dalam Hukum Lingkungan di Indonesia. Jurnal Hukum Lingkungan Indonesia, 6(01), 41–71.
Yani, A. (2002). Hubungan Keuangan Antara Pusat dan Daerah di Indonesia. Jakarta : PT. RajaGrafindo Persada
Aisyah, S., Hidayah, Z., Darmanto, & Istianda, M. (2021). Accountability Optimization of Local Budget Policy In Indonesia. Journal of Legal, Ethical and Regulatory Issues, 24(1), 1–13.
Anku, J. S., Amewugah, B. K., & Glover, M. K. (2018). Concept of Reward Management, Reward System and Corporate Efficiency. International Journal of Economics, Commerce and Management, United Kingdom, VI(2), 621–637.
Astuti, R., & Khoirunurrofik. (2022). Apakah Belanja Pemerintah Pusat Bersinergi dengan Belanja Daerah? Studi Kasus: Kabupaten/Kota di Indonesia. Jurnal Anggaran Dan Keuangan Negara Indonesia, 4(1), 23–38.
Badan Pemeriksa Keuangan. (2012, July 20). Opini WTP Tidak Menjamin Entitas Bebas Korupsi. https://www.bpk.go.id/news/opini-wtp-tidak-menjamin-entitas-bebas-korupsi
Butt, S., & Lindsey, T. (2018). Indonesian Law (First Edition). New York : Oxford University Press.
Devas, N. (1989). Keuangan Pemerintah Daerah di Indonesia. Jakarta : UI-Press.
Djohan, D. (2021, January 30). Agenda Otonomi Daerah. Kompas, 6.
Donaldson, J. A. (2017). Introduction: Understanding central-local relations in China. In Introduction: Understanding central-local relations in China. In Assessing the balance of power in central-local relations in China (pp. 1–18). Routledge.
Edward. (2016). Perimbangan Keuangan Antara Pemerintah Pusat dengan Pemerintah Daerah dalam Pengelolaan Keuangan Daerah. Jurnal Ilmu Pemerintahan Widyapraja, XLII(1), 1–10.
Gonschorek, G. J., & Schulze, G. G. (2018). Continuity or Change? Indonesia’s Intergovernmental Fiscal Transfer System under Jokowi. Journal of Southeast Asian Economies, 35(2), 143–164.
Hamidi, U. S., & Puspita, D. (2021). Dua Dekade Implementasi Desentralisasi Fiskal di Indonesia. Jakarta : Badan Kebijakan Fiskal, Kementerian Keuangan.
Hapsari, I. A. M. P. I. (2015). Analisis Kebijakan Pemberian Penghargaan dan Sanksi Atas Pelaksanaan Anggaran Pendapatan dan Belanja Negara pada Kementerian/Lembaga. Universitas Indonesia.
Hariyanto, H. (2020). Hubungan Kewenangan antara Pemerintah Pusat dan Pemerintah Daerah Berdasarkan Negara Kesatuan Republik Indonesia. Volksgeist, 3(2). https://doi.org/DOI 10.24090/volksgeist.v3i2.4184
Hastuti, P. (2022). Menakar Konstitusionalitas Penundaan dan/atau Pemotongan Anggaran Transfer ke Daerah dalam UU APBN. Jurnal Konstitusi, 19(4), 843–864. https://doi.org/DOI: https://doi.org/10.31078/jk1945
huaxia. (2021, Desember). China to improve incentives for government policy implementation. http://www.news.cn/english/2021-12/20/c_1310384358.htm
Ikhsan, M. (2006). Administrasi Keuangan Publik. Jakarta : Universitas Terbuka.
Jia, J., Ding, S., & Liu, Y. (2020). Decentralization, incentives, and local tax enforcement. Journal of Urban Economics, 115. https://doi.org/10.1016/j.jue.2019.103225
Jiro, N. (2020). The Financial Situation in China: Issues and Challenges. Public Policy Review, 16(3), 1–29.
Kasenda, J. R., Pioh, N. R., & Egeten, M. (2020). Fungsi Pengawasan Dewan Perwakilan Rakyat Daerah dalam Pengelolaan Anggaran Pendapatan dan Belanja Daerah di Kota Manado. Development Resources Management Review, 1(1).
Kementerian Keuangan RI. (2022a). Pemberian Dana Insentif Daerah Kepada Daerah yang Berkinerja Baik Dalam Mendukung Percepatan Pemulihan Ekonomi Nasional. https://www.kemenkeu.go.id/informasi-publik/publikasi/berita-utama/Pemberian-Dana-Insentif-Daerah-Kepada-Daerah
Kementerian Keuangan RI, D. J. P. K. (2022b). Laporan Perkembangan Ekonomi dan Fiskal Daerah: Sinergi Pendanaan. Direktorat Jenderal Perimbangan Keuangan, Kementerian Keuangan RI. https://djpk.kemenkeu.go.id/wp-content/uploads/2022/05/LPEFD-XXVII-2022.pdf
Kurnia. (2020). Penerapan Transfer Berbasis Kinerja melalui Optimalisasi Peran Monitoring dan Evaluasi. Jurnal Desentralisasi Fiskal, Ekonomi, Dan Keuangan Daerah, VII, 45–72.
Li, Y. (2018). Asymmetric Decentralization, Intergovernmental Transfers, and Expenditure Policies of Local Governments. Frontiers of Economics in China, 13(2), 223–248. https://doi.org/10.3868/s060-007-018-0014-1
Liu, Y., & Alm, J. (2016). “Province-Managing-County” fiscal reform, land expansion, and urban growth in China. Journal of Housing Economics, 33, 82–100.
Manshur, A. (2022). Dana Insentif Daerah: Problematika Legalitas dan Implementasi Kebijakan. Bappenas Working Papers, V(2), 138–158.
Mardiasmo. (2002). Otonomi dan Manajemen Keuangan Daerah. Yogyakarta : Andi.
Mengzhen, W. (2018, Mei). China rewards local governments for outstanding policy implementation. https://news.cgtn.com/news/3d3d674e7a45444e77457a6333566d54/index.html
Monteiro, J. M. (2019). Hukum Keuangan Negara dan Daerah (Cetakan Pertama). Malang : Setara Press.
Nordiansyah, M. (2009). Analisis Implementasi Penyusunan Anggaran Berbasis Kinerja pada Penyusunan APBD (Studi Kasus Pemerintah Provinsi Kalimantan Selatan Tahun Anggaran 2008). Universitas Indonesia.
Nugraha, D. W. (2021, Desember). UU HKPD Disahkan, Pemerintah Optimis Desentralisasi Fiskal Makin Optimal. Kompas, 10.
Ratmono, D., & Suryani, R. (2016). Anteseden dan konsekuensi keberhasilan implementasi performance-based budgeting pada pemerintah daerah. Jurnal Akuntansi & Auditing Indonesia, 20(1), 14–26.
Republik Indonesia. (2014). Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintah Daerah. LN No. 244 Tahun 2014, TLN No. 5587.
Republik Indonesia. (2022). Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan Pusat dan Daerah. LN No. 4 Tahun 2022, TLN No. 6757.
Rizaldi, D. R. (2016). Efektivitas Penerapan Anggaran Berbasis Kinerja. Indonesian Treasury Review, 1(2), 85–104.
Sari, M. M. (2020). Pemetaan Statistika Pengaloksian Dana Insentif Daerah Berdasarkan Karakteristik Daerah. Universitas Indonesia.
Sulistyo, P. D. (2021, July 15). Serapan Belanja Pemerintah Daerah Masih di Bawah Target. Kompas, 2.
Suprayitno, B., & Pradiptyo, R. (2017). Fiscal Decentralization and Corruption: The Facts in Regional Autonomy in Indonesia. Journal of Advanced Research in Law and Economics, VIII(5 (27)), 1467–1483.
Surianti, M., & Dalimunthe, A. R. (2017). The Implementation of Performance Based Budgeting in Public Sector (Indonesia Case: A Literature Review). International Journal of Developing and Emerging Economies, 5(2), 52–67.
Susanto, S. N. H. (2019). Karakter Yuridis Sanksi Hukum Administrasi: Suatu Pendekatan Komparasi. Adminitrative Law & Governance Journal, 2(1), 126–142.
Susilo, N. (2022, Desember). Problem Penyerapan Terulang, Rp 278 Triliun Mengendap di Bank. Kompas, 2.
Susilo, N., Kusuma, W., & Manik, K. (2023, January 17). Dana Daerah Mengendap, Presiden Jokowi Dorong Pemda Punya Dana Abadi. Kompas. https://www.kompas.id/baca/polhuk/2023/01/17/dana-daerah-mengendap-presiden-jokowi-dorong-pemda-punya-dana-abadi
Wibisana, A. G. (2019). Tentang Ekor yang Tak Lagi Beracun: Kritik Konseptual atas Sanksi Administratif dalam Hukum Lingkungan di Indonesia. Jurnal Hukum Lingkungan Indonesia, 6(01), 41–71.
Yani, A. (2002). Hubungan Keuangan Antara Pusat dan Daerah di Indonesia. Jakarta : PT. RajaGrafindo Persada