Kerangka Hukum untuk Mencapai Efisiensi dalam Belanja Pemerintah Selama Krisis Ekonomi: Sebuah Kajian Hukum tentang Rasionalisasi Pengeluaran dan Menjamin Keberlanjutan Keuangan

Laith Ramadhan, Laith Ramadhan Kadhim Al-Saedi

Jendela ASWAJA
Vol 6 No 3 (2025): September

Objectives. This study aims to analyze public spending governance and ensure financial sustainability by reviewing the legal framework regulating public expenditures and the role of oversight bodies in achieving financial compliance. Materials and Methods. The study employed a literature review method by examining relevant legal documents, public policies, and reports from oversight institutions. A descriptive analysis was conducted to evaluate the impact of economic crises on public spending policies and expenditure rationalization strategies. Results. The findings indicate that implementing financial governance principles, including transparency, accountability, and efficiency, plays a crucial role in achieving financial balance and economic sustainability. Long-term financial planning and the development of flexible policies effectively reduce deficits and promote economic growth. Conclusions. The study recommends strengthening financial legislation, empowering oversight bodies, and adopting innovative and sustainable financial strategies to ensure efficient public spending and optimal utilization of financial resources.