This study aims to analyze the validity of Minister of Finance Letter Number S-316/MK.02/2019 and S-317/MK.02/2019 using a state administrative law approach. This study uses a normative legal research method. The collected legal material is then qualitatively analyzed to describe the problem and answer the study objectives. The results show that although the Minister of Finance Letters are valid in terms of authority, they contain procedural and material flaws. The procedural flaw stems from non-compliance with decision-making requirements, while the material flaw arises from the inconsistency of the decision’s substance with the principles of humanity, benefit, and social justice. Nevertheless, based on the principle of presumptio iustae causa, the Minister of Finance Letters are still considered valid until annulled through the state administrative court. These decisions set an unfavorable precedent in state administration as they can create legal uncertainty for ad hoc election organizers, who should receive proper protection and social security as a form of appreciation for their contributions to the democratic process. Therefore, it is recommended that the Minister of Finance conduct a comprehensive review of decision issuance procedures to ensure their compliance with Law Number 30 of 2014. The General Election Commission and the Election Supervisory Board are recommended to improve the quality of their submitted proposals by ensuring comprehensive studies, considering the principles of democratic election administration, and paying attention to the principles of social security administration. Ad hoc election organizers are recommended to always be proactive in fighting for their rights, including proper protection and social security, in accordance with applicable legislation, and not hesitate to utilize available legal mechanisms if their rights are neglected.
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