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All Journal Jurnal Ilmu Hukum Sui Generis Mahkamah: Jurnal Riset Ilmu Hukum
I Gusti Ngurah Budiyasa
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Law, Crime, Criminology & Criminal Justice

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Kajian Yuridis Penggunaan Dana Pribadi Presiden dalam Pembiayaan Perjalanan Dinas Ditinjau dari Asas Akuntabilitas Keuangan Negara Komang Arta Jutawan; Ni Putu Rai Yuliartini; Dewa Gede Sudika Mangku; Gusti Ayu Apsari Hadi; I Gusti Ngurah Budiyasa
Mahkamah : Jurnal Riset Ilmu Hukum Vol. 3 No. 3 (2026): Juli : Mahkamah : Jurnal Riset Ilmu Hukum
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/mahkamah.v3i3.1804

Abstract

 The President’s use of personal funds to finance official state trips has sparked debate from the perspective of public finance law because it is carried out outside the mechanisms of the State Revenue and Expenditure Budget (APBN), which serves as the basis for the management of state finances. This study aims to analyze the legal implications of the President’s use of personal funds on the fulfillment of the principle of state finansial accountability and to provide an ideal solution in accordance with the provisions of applicable laws and regulations. This study is a normative legal study employing a statutory approach and a conceptual approach. Legal materials were obtained through a literature review and analyzed using a descriptive-qualitative methodology based on deductive reasoning. The results of the study indicate that the President’s use of personal funds to finance official travel has the potential to be inconsistent with the principle of accountability and the oversight and audit mechanisms of the State Audit Agency. This practice also has the potential to create legal uncertainty regarding the recording and accountability of state finances. Therefore, the financing of the President’s official travel should continue to be carried out through mechanisms available within the state financial system or by revising the Budget Implementation Form (DIPA), the Revised State Budget (APBN Perubahan), or through legitimate grant mechanisms, so that the principle of accountability in the management of state finances is upheld.
Penegakan Hukum Terhadap Tindak Pidana Korupsi Politik dalam Proses Penganggaran APBD di Pemerintahan Daerah Ni Kadek Marsya Gayatri Arthania; Ni Komang Febrinayanti Dantes; Ni Ketut Sari Adnyani; Gusti Ayu Apsari Hadi; I Gusti Ngurah Budiyasa
Jurnal Ilmu Hukum Sui Generis Vol 6 No 3 (2026): Juli, Jurnal Hukum Sui Generis
Publisher : Universitas Pendidikan Ganesha

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Abstract

This article discusses law enforcement against political corruption in the budgeting process of the Regional Budget (APBD) within the local government. The research uses normative legal methods with statutory, conceptual, and case study approaches. Political corruption in APBD budgeting is not only in the form of bribes or gratuities, but also involves project manipulation and the use of budgets for political interests, which has direct implications for regional financial integrity and public services. Law enforcement against this practice is regulated in various regulations, including Law Number 31 Year 1999 jo. Law No. 20/2001 on the Eradication of Corruption as well as the Law on Local Government and technical regulations related to local financial management. Despite the availability of adequate legal instruments, in practice, enforcement is often hampered by weak proof of quid pro quo elements, political intervention, limited capacity of investigators in the regions, and low protection for whistleblowers. This article emphasizes the need for a more strategic and integrated approach to law enforcement, including strengthening synergies between law enforcement agencies, reforming internal control systems, digitizing budget processes, and the active role of civil society and the media as external watchdogs. Legal effectiveness in cracking down on political corruption can only be achieved through strong institutional commitment, political courage, and critical public participation in transparent and accountable local financial governance
Co-Authors Dewa Gede Sudika Mangku Gusti Ayu Apsari Hadi Komang Arta Jutawan Ni Kadek Marsya Gayatri Arthania Ni Ketut Sari Adnyani Ni Komang Febrinayanti Dantes Ni Putu Rai Yuliartini