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All Journal Jurnal Pelangi Ilmu Ilmu Administrasi Publik JURNAL PENGABDIAN KEPADA MASYARAKAT Policy & Governance Review Jurnal Obsesi: Jurnal Pendidikan Anak Usia Dini Publik (Jurnal Ilmu Administrasi) Sawala : Jurnal Administrasi Negara Ganaya: Jurnal Ilmu Sosial dan Humaniora JURNAL PENDIDIKAN TAMBUSAI PubBis : Jurnal Pemikiran dan Penelitian Administrasi Publik dan Administrasi Bisnis Jurnal Public Policy Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik TheJournalish: Social and Government Jurnal Suara Hukum Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Tax Literacy and Leadership Agility: Indigenous Peoples Awareness in Paying Taxes Jurnal Manajemen dan Organisasi Review (MANOR) Oikos - Nomos : Jurnal Kajian Ekonomi dan Bisnis International Journal of Science and Society (IJSOC) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS International Journal of Education and Social Science (IJESS) Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Hulondalo Jurnal Ilmu Pemerintahan dan Ilmu komunikasi (JIPIK) IICSDGs Jurnal Indonesia Sosial Sains Public Policy Journal Madani: Multidisciplinary Scientific Journal Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora (JURRISH) Jambura Journal of Administration and Public Service Socius: Social Sciences Research Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE JianE (Jurnal Ilmu Administrasi Negara) Kybernology : Jurnal Ilmu Pemerintahan Dan Administrasi Publik International Journal of Education, Vocational and Social Science International Journal of Health and Medicine Jurnal Administrasi Manajemen Sumber Daya Manusia dan Ilmu Sosial (JAEIS) Sosiologi: Jurnal Penelitian dan Pengabdian Kepada Masyarakat Ulil Albab Abdurrauf Science and Society
Yanti Aneta
Universitas Negeri Gorontalo
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Journal : Jurnal Suara Hukum

 1 
Legal Philosophy’s Role in Human Rights and Fiscal Governance: Indonesia and the Philippines Comparative Insights Aneta, Yanti; Aneta, Asna; Tohopi, Rustam; Hulinggi, Pebriyanto A.; Tee-Anastacio, Princess Alyssa D.
Jurnal Suara Hukum Vol. 7 No. 2 (2025): Jurnal Suara Hukum
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsh.v7n2.p437-462

Abstract

 This article addresses the critical gap in the insufficient integration of legal-philosophical principles—such as justice, equity, and the rule of law—into local fiscal policy frameworks. This research adopts a normative-juridical method with a comparative and conceptual approach. Data were analyzed through classical and contemporary legal-philosophical perspectives to evaluate the extent to which legal norms are either upheld or neglected in budgeting processes and fiscal governance. The findings reveal that Indonesia’s legal framework emphasizes decentralization and participatory budgeting but lacks mechanisms to ensure rights-based fiscal priorities. Conversely, the Philippines exhibits stronger civil society engagement in local fiscal issues but faces challenges of legal fragmentation and weak enforcement. Both countries demonstrate a limited philosophical foundation in fiscal policymaking, which undermines the realization of social and economic rights.This study concludes that embedding legal philosophy into local fiscal governance is essential for advancing the substantive fulfillment of human rights. The article recommends the institutionalization of rights-based budgeting principles, enhanced legal education for local officials, and stronger normative alignment between decentralization laws and human rights obligations.
Co-Authors Abbas, Syahrawati Abdul Madjid Abdul Wahab Podungge Abdul Wahab Podungge Abdussamad, Jurico Adam, Putri Angriani Sofia Agus Hakri Bokingo Airmas, Pita Fitria Aisya Jassin Akuba, Abdul Mukhlis Alamri, Rivan Alfian Zakaria Amir Arham, Muhammad Amran, Mutmainah Andi Yusniar Mendo Anggrayni, Yenny Ansar Arianto, Debby arifin tahir Armin, Sri Yanti UM Asna Aneta Badjuka, Alexander H. Bahuwa, Moh. Hafiz Biahimo, Jurni Bondan Turtono Budiyanto Ahaliki Debby Arianto Dewi Rosanti Dian Ekawaty Ismail Diana Diana Djafar, Lucyane Djibran, Nadesyia Duhe, Sri Herlina Dwi Indah Yuliani Solihin Eduart Wolok Elsa Alvionita Endi Rahman Erfirmansyah Soedjono Adam Espin Tulie Fahria Rahmamilawaty Abas Falya, Firli Aulia H Munayang Fence M Wantu Fenti Prihatini Dance Tui Gunawan, Andik Hais Dama Hartati Inaku Hermila A Hulinggi, Pebriyanto A. Husin Ali Ibrahim, Danial Idham Mantali Irmawati Irmawati Ismet Sulila Jamaluddin Ahmad Juriko Abdussamad Jurni Biahimo Kalupe, Sultan Kamumu, Rahmat Raihan Kapiso, Pian Karim, Alifzonardi Rahman Kokalo, Milawati Lasena, Sirajudin Luneto, Chalid M. Wantu, Sastro Mamonto, Armitha marino, olivia Melizubaida Mahmud Muh. Ikbal Panyue Mukusibu, Naldiyanto Musdram, Maidon C. Mustapa Wantu, Sastro Ngabito, Sutanti Putri Novianty Djafri Nurhayati Abdullah Nurkartini Nusi, Djefriyanto Pakaya, Rahmatia Podungge , Abdul Wahab Podungge, Abdul Wahab Rahmat Kokalo, Milawaty Rauf A. Hatu Rauf A.Hatu Regyta Juliani Robby Hunawa Roni Lukum Rosman Ilato Rusli Isa Rusli Isa Salahudin Olii Sandi Prahara Sarci Ladiku Sastro M Wantu Sastro M Wantu Sastro Mustapa Wantu Soedjono Adam, Erfirmansyah Sri Astutik Siswandi Sri Indriyani S. Dai Sri Yulianty Mozin Sukarman Kamuli Tanaiyo, Abdul Azis Tantu, Romi Tee-Anastacio, Princess Alyssa D. Thalib, Tety Tohopi, Rustam Tulie, Espin Turtono, Bondan Udin Hamim Udin Hamim Usulu, Wahidin Valentina Monoarfa Wahab Podungge, Abdul Wantu, Sastro M. Warsono, Putri Weny Almoravid Dungga Widiantoro, Mohamad Agung Yacob Noho Nani Yakobu, Fauzia P. Pratiwi Yakobus, Fauzia P. Pratiwi Yakop Noho Nani Yantoi, Dion Sanjaya Yendrik Irawan Saidi Youke Lidya Herty Lumataw Yulinda L. Ismail Yuliyani Solihin, Dwi Indah Yunus, Resmiyati Yusran Bone Zhafirah Nuralifya Rilani Kasim Zuchri Abdussamad