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All Journal Asas wa Tandhim: Jurnal Hukum, Pendidikan, dan Sosial Keagamaan
Annisa Sativa
Universitas Islam Negeri Sumatera Utara Medan Indonesia
Religion Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Yuridis Terhadap Mitigasi Risiko Penyaluran DAU/DBH pada HIMBARA M Rivky Abdillah Putra; Annisa Sativa
Asas Wa Tandhim: Jurnal Hukum, Pendidikan Dan Sosial Keagamaan Vol. 6 No. 1 (2027): In Progress
Publisher : Universitas Cokroaminoto Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/awtjhpsa.v6i1.3827

Abstract

This normative-juridical study aims to analyze the mechanism for distributing the General Allocation Fund (DAU) and Revenue-Sharing Fund (DBH) through the Association of State-Owned Banks (HIMBARA) to "Merah Putih" Village/Urban Village Cooperatives, in accordance with Minister of Finance Regulation (PMK) Number 15 of 2026. A statutory approach reveals that HIMBARA plays a strategic role in verification, disbursement, and oversight to ensure the effectiveness and accountability of public funds. the findings demonstrate that HIMBARA plays a strategic role in verification, distribution, and monitoring to ensure the effectiveness and accountability of public funds. The implemented risk mitigation scheme encompasses administrative, operational, legal, and moral hazard risks rooted in the prudential principle and Good Corporate Governance (GCG). Normatively, PMK Number 15 of 2026 provides a clear legal foundation for risk mitigation; however, practical challenges remain regarding the precise boundaries of legal liability, potential jurisdictional overlaps, and digital transformation risks in fund disbursement systems.
Co-Authors M Rivky Abdillah Putra