Perencanaan Anggaran Berbasis Rencana Kerja Anggaran dan Mekanisme Penegakan Hukum terhadap Pelanggaran di Institusi Kepolisian
DOI:
https://doi.org/10.62383/demokrasi.v2i3.1082Keywords:
Law-Enforcement, Police-Budget, Accountability, Impunity, Bureaucratic-ReformationAbstract
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.
Downloads
References
Adisasmita, R. (2021). Manajemen anggaran publik: Teori dan praktik perencanaan dan penganggaran di Indonesia. Graha Ilmu.
Nugroho, H. (2022). Akuntabilitas anggaran publik: Transparansi dan partisipasi dalam era digitalisasi. Rajawali Pers.
Prabowo, H. Y., & Dewi, A. A. (2021). Bureaucratic corruption in Indonesia’s law enforcement: The tension between professional independence and political influence. Asian Journal of Criminology, 16(3), 355–375. https://doi.org/10.1007/s11417-021-09347-7
Setiawan, B. (2023). Kelembagaan Polri dan tantangan reformasi: Telaah atas akuntabilitas anggaran dan penegakan hukum internal. Jurnal Hukum dan Pembangunan, 53(1), 87–108. https://doi.org/10.21143/jhp.vol53.no1.4651
Susanti, A. D. (2022). Perspektif hukum keuangan negara terhadap mekanisme pertanggungjawaban pengelolaan anggaran pendapatan dan belanja daerah. El-Dusturie, 1(2), 53–70. https://doi.org/10.21154/eldusturie.v1i2.4637
Wibowo, A. (2022). Evaluasi implementasi rencana kerja dan anggaran di institusi pemerintah: Studi kasus pada Polri. Jurnal Administrasi Publik Indonesia, 11(2), 134–152. https://doi.org/10.14710/japi.11.2.134-152
Wiguna, A., Prasetyo, E. B., & Rachmawati, I. (2024). Transparansi anggaran dan efektivitas pengawasan lembaga penegak hukum di Indonesia. Jurnal Audit dan Reformasi Birokrasi, 16(1), 45–60.
Yuniza, M. E., & Nugroho, A. D. (2014). Mekanisme pertanggungjawaban anggaran pendapatan dan belanja daerah (Studi kasus D.I. Yogyakarta). Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada, 25(2), 231. https://doi.org/10.22146/jmh.16094
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Demokrasi: Jurnal Riset Ilmu Hukum, Sosial dan Politik

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.