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All Journal Kasta: Jurnal Ilmu Sosial, Agama, Budaya dan Terapan QOSIM: Jurnal Pendidikan, Sosial & Humaniora International Journal of Social Sciences and Humanities
Erham
Universitas Muhammadiyah Bima, Indonesia
Religion Arts Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Legal Construction of Public Participation and Transparency in the Formation of Regional Regulations on the Regional Budget: A Study on the Bima City Government for the 2019–2024 Period Suryadin Suryadin; Erham; Taufik Firmanto
International Journal of Social Sciences and Humanities Vol. 4 No. 2 (2026): International Journal of Social Sciences and Humanities
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ijssh.v4i2.2073

Abstract

This study aims to analyze the legal construction of public participation and transparency in the formation of Regional Regulations on the Regional Revenue and Expenditure Budget (APBD) in Bima City during the 2019–2024 period. The research is motivated by a gap between normative legal provisions that guarantee public participation and transparency in regional budgeting and the empirical practice of APBD regulation-making, which tends to be procedural and elitist. The main issue examined concerns how the legal construction of public participation and transparency is implemented in the formation of APBD regulations and to what extent these principles are realized substantively. This research employs a normative-empirical legal research method with a qualitative approach. The data consists of secondary data, including statutory regulations, Bima City APBD regional regulations for fiscal years 2019–2024, and relevant academic literature, as well as primary data obtained from musrenbang documents, minutes of RAPBD deliberations, and APBD documents published by the local government. All data were analyzed using a juridical-critical method through systematic and teleological legal interpretation and comparison between normative standards and empirical practices. The findings indicate that, normatively, the principles of public participation and transparency have been incorporated into the formation of APBD regulations in Bima City. However, empirically, their implementation remains largely formalistic and has not yet reflected meaningful public participation and substantive transparency. This study concludes that strengthening participatory mechanisms and enhancing budget information transparency are essential to realizing democratic and accountable regional financial governance.
Kedudukan MPR dalam Struktur Ketatanegaraan Indonesia Nur Mutmainnah; Eka Turkiani; Erham
Jurnal QOSIM : Jurnal Pendidikan, Sosial & Humaniora Vol 4 No 3 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/jq.v4i3.7589

Abstract

Kedudukan Majelis Permusyawaratan Rakyat (MPR) dalam struktur ketatanegaraan Indonesia mengalami perubahan yang signifikan setelah amandemen Undang-Undang Dasar Negara Republik Indonesia Tahun 1945. Sebelum amandemen, MPR merupakan lembaga tertinggi negara yang melaksanakan kedaulatan rakyat sepenuhnya. Namun, setelah amandemen UUD 1945, MPR direposisi menjadi lembaga negara yang sederajat dengan lembaga negara lainnya berdasarkan prinsip supremasi konstitusi dan checks and balances. Penelitian ini bertujuan untuk menganalisis kedudukan MPR dalam sistem ketatanegaraan Indonesia serta mengkaji implikasi perubahan kedudukannya pasca amandemen UUD 1945. Penelitian ini menggunakan metode penelitian yuridis normatif dengan pendekatan perundang-undangan dan pendekatan konseptual. Hasil penelitian menunjukkan bahwa amandemen UUD 1945 telah mengubah MPR dari lembaga tertinggi negara menjadi lembaga konstitusional dengan kewenangan yang lebih terbatas, terutama dalam perubahan konstitusi, pelantikan Presiden dan Wakil Presiden, serta pemberhentian Presiden sesuai mekanisme konstitusi. Meskipun demikian, masih terdapat berbagai problematika ketatanegaraan, seperti ketidakjelasan posisi kelembagaan MPR, perdebatan mengenai penghidupan kembali haluan negara, serta efektivitas peran MPR dalam sistem presidensial. Oleh karena itu, diperlukan penguatan fungsi konstitusional MPR melalui optimalisasi kelembagaan, penguatan budaya konstitusional, dan pengembangan mekanisme checks and balances. Penelitian ini menyimpulkan bahwa MPR tetap memiliki kedudukan strategis sebagai lembaga konstitusional dalam menjaga stabilitas demokrasi dan ketatanegaraan Indonesia.
The Effectiveness of Police Personnel Expenditure Budget Management from the Perspective of Government Financial Accountability I Gede Wiradana; Erham; Musmuliadin
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 5 No. 2 (2025): Agustus
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v5i2.4282

Abstract

The management of the state budget within the Indonesian National Police is an integral part of the state financial system that must be carried out based on the principles of accountability, effectiveness, efficiency, transparency, and legal certainty. In practice, the management of personnel expenditure budgets at the district police level still faces various obstacles that prevent the organization from fully achieving its objectives. This study aims to analyze the effectiveness of personnel expenditure budget management, the evaluation mechanisms applied, and the factors influencing the effectiveness of budget management at the Panda District Police. The study employs a qualitative descriptive approach with data collection through observation, interviews, documentation, and literature review. Data analysis was conducted interactively through the stages of data reduction, data presentation, and drawing conclusions. The results of the study indicate that the budget management system has complied with the provisions of laws and regulations regarding state finances; however, the effectiveness of its implementation is still influenced by limited budget allocations, changes in operational needs, planning mechanisms that are not yet fully based on actual needs, and an evaluation process that has not been able to prevent recurring budget deficits. This study proposes strengthening a performance-based budget management model through the optimization of planning, internal oversight, and continuous evaluation as an effort to enhance state financial accountability in the performance of police functions.
Legal Responsibility Of Regional Grant Recipients For The Utilization Of Regional Budget (APBD) Funds In Ensuring Public Financial Accountability Putu Agus Suwantara; Erham; Iksan
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 5 No. 2 (2025): Agustus
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v5i2.4283

Abstract

Regional grants constitute one of the fiscal policy instruments intended to support the implementation of governmental functions that are closely associated with regional interests. One practical manifestation of this policy is the provision of regional grants by the Government of Bima City to the Bima City Regional Police (Polres Bima Kota) to strengthen the implementation of public security and law enforcement functions. The primary issues addressed in this study concern the legal responsibility of regional grant recipients in utilizing funds originating from the Regional Revenue and Expenditure Budget (APBD) and the supervisory mechanisms that ensure accountability in the use of such grants. This research aims to analyze the legal responsibilities of regional grant recipients and to examine the effectiveness of oversight mechanisms governing the utilization of grant funds by the Bima City Regional Police. The study employs normative legal research using statutory, conceptual, philosophical, and case approaches. Legal materials were analyzed through descriptive qualitative methods based on library research encompassing legislation, legal doctrines, and official documents concerning regional grant management. The findings indicate that the legal responsibility of grant recipients extends beyond administrative accountability through financial reporting to include civil, administrative, and criminal liability whenever misuse of grant funds results in state financial losses or violations of applicable laws. Furthermore, the supervision of regional grants is conducted through both internal and external oversight mechanisms; however, its effectiveness remains influenced by inter-institutional coordination, compliance with legal provisions, and the administrative capacity of grant recipients. This study proposes strengthening an accountability-based grant supervision model as an effort to promote transparent, effective, and legally compliant regional financial governance while enhancing public accountability in the management of regional grants.
Co-Authors Eka Turkiani I Gede Wiradana Iksan Musmuliadin Nur Mutmainnah Putu Agus Suwantara Suryadin Suryadin Taufik Firmanto