Priviet Social Sciences Journal
Vol. 6 No. 4 (2026): April 2026

Legal review of local government procurement of goods or services based on Presidential Instruction No. 1 Of 2025 (Study of the 2025 household budget of the Governor and Deputy Governor of Aceh)

Maulana, Ahmad (Unknown)
Mustaqim, Riza Afrian (Unknown)
Eriyanti, Nahara (Unknown)



Article Info

Publish Date
02 Apr 2026

Abstract

Presidential Instruction No. 1 of 2025 represents a government initiative to enhance fiscal discipline and reduce the projected deficit of IDR 616.2 trillion (2.53% of GDP). The policy emphasizes budget efficiency through reductions in ministerial and agency spending by IDR 256.1 trillion and regional transfers by IDR 50.9 trillion, as outlined in Minister of Finance Letter No. S-37/MK.02/2025. This study examines the alignment between the 2025 Fiscal Year budget allocation for the household expenditures of the Governor and Deputy Governor of Aceh and the mandate of the Instruction. Using a normative juridical method with a regulatory approach, it analyzes relevant laws on regional financial management and government procurement. The findings reveal that the allocation by the General Affairs Bureau of the Aceh Provincial Secretariat has not fully reflected the principle of efficiency, as ceremonial and consumptive expenditures remain dominant and provide limited public benefit. From an administrative law perspective, this indicates inconsistency with principles of good governance, including efficiency, effectiveness, transparency, accountability, and public interest orientation. Such misalignment may lead to risks of administrative liability and abuse of authority. Strengthening oversight and reorienting budgeting toward public service outcomes are therefore essential.

Copyrights © 2026






Journal Info

Abbrev

PSSJ

Publisher

Subject

Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

PSSJ: Priviet Social Sciences Journal is an open access, monthly peer-reviewed international journal published by PRIVIETLAB. It provides an avenue to academicians, researchers, managers and others to publish their research work that contributes to the knowledge and theory of Social Sciences. PSSJ ...