Perencanaan Anggaran Berbasis Rencana Kerja Anggaran dan Mekanisme Penegakan Hukum terhadap Pelanggaran di Institusi Kepolisian

Saleh, Moh Fitrah
Moonti, Roy Marthen
Ahmad, Ibrahim

Demokrasi: Jurnal Riset Ilmu Hukum, Sosial dan Politik
Vol. 2 No. 3 (2025): Demokrasi: Jurnal Riset Ilmu Hukum, Sosial dan Politik

Budget management in police institutions has a strategic role in ensuring accountability and effectiveness in the implementation of state duties. However, violations in budget planning and utilization still often occur due to weak supervisory systems and a closed bureaucratic culture. This study aims to analyze the normative law enforcement mechanism against budget violations within the Police and evaluate its effectiveness in ensuring the principles of accountability and impunity. The type of research used is normative-doctrinal with statutory, conceptual, and case study approaches. The results of the study show that although regulations are adequate, the implementation of the law is still hampered by conflicts of interest, lack of transparency, and lack of public participation. Therefore, systemic reform is needed through strengthening institutional capacity, digitizing the budget system, and cross-agency supervisory collaboration to encourage fair and accountable law enforcement in the police institution.