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All Journal Infestasi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Pendas : Jurnah Ilmiah Pendidikan Dasar JAE (Jurnal Akuntansi dan Ekonomi) Collegium Studiosum Journal Journal of Applied Accounting And Business (JAAB) Jurnal Ekonomika Dan Bisnis Journal of Social And Economics Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam International Journal of Economics and Management Sciences journal of social and economic research Journal of Ekonomics, Finance, and Management Studies Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Global Economics: International Journal of Economic, Social and Development Sciences
MOHAMAD DJASULI
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Regulation of the Minister of Home Affairs Number 77 of 2020: Between Normative Regulation and Mandatory Obligations in Regional Financial Governance Mohamad Djasuli; Siti Yunia Amalia; Dilla Rachma Ayu; Firdauhil Hasanah
International Journal of Economics and Management Sciences Vol. 3 No. 2 (2026): May : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v3i2.1200

Abstract

This study aims to analyze the regulatory characteristics of the Regulation of the Minister of Home Affairs Number 77 of 2020 as a technical guideline for regional financial management, particularly in examining the tension between its normative nature and mandatory provisions, as well as their implications for regional financial governance. The research employs a normative juridical approach, utilizing both statute and conceptual approaches, complemented by a critical analysis of the regulation’s implementation. The findings indicate that, formally, Regulation No. 77 of 2020 is normative in nature as a guideline; however, in practice, it contains numerous mandatory provisions that bind local governments. These mandatory elements have been shown to enhance accountability and transparency through the standardization of procedures, reporting obligations, and strict supervisory mechanisms. On the other hand, the dominance of detailed rules tends to create policy rigidity, increase administrative burdens, and reduce the flexibility and discretion of local governments in adapting policies to local needs. Furthermore, the study identifies a phenomenon of formalistic or ritualistic compliance, which risks producing symbolic accountability without improving the quality of public services. The effectiveness of the regulation’s implementation is also influenced by disparities in human resource capacity, information systems, and regional fiscal capabilities. Therefore, a balance between mandatory approaches and normative flexibility is necessary to ensure that regional financial governance operates effectively, adaptively, and in accordance with the principles of good governance.
Co-Authors Achmad Zamroni Akhmad Abimanyu Alvin Naila Alvinka Dewi Cahyana Anida Naisyillatu Rohmah Aprilia Aprillia Nabilla Ayu Rosadi Ardiya Pramesti Regita Cahyani Aulia Safitri Brilian Nanda Arifian Dilla Rachma Ayu Dwi Gita Nathalia Elsa Farista Eva Nur Atika Devi Fadia Ayu Silfia Firdauhil Hasanah Firdaushil Hasanah Firmansyah, Ericko Dendy Akbar Fredy Wijaya Ciputra Friska Cahya Wulandari Hani Ayu Lestari Irene Dwi Ardianty Kharisma Ayu Febriani Laelly Wahyu Hidayati Mahbubah Subairi Maritza Aminatuzzuria Mezalina Wahyuning Aji Muhamad Arief Priambadha Muhamad Nurcholis Muhamad Ridho Natasha Sekar Ayu Monalisa Nia Dewi Kurniawati Nike Septiana, Listin Puput Purnamasari R.Aj Cahya Dira Aulia Putri Rafly Ardiansyah Rheni Anggraini Rohmadira Aditya Sekar Langit Putri Waluyo Siti Yunia Amalia Sukma Restina Pradipta Syafiq Febriyanto Ubaidatus Sholihah Ulfa Adiranti Vega Septian Fikri D Wawan Ardiansyah Zahroh Maulidia