PERTANGGUNGJAWABAN HUKUM DALAM PENGELOLAAN APBN ANTARA POLITIK ANGGARAN DAN HUKUM KEUANGAN NEGARA

Abstract

This study examines legal accountability in the management of Indonesia’s State Budget (APBN) by exploring its intersection between budgetary politics and the principles of state financial law. In practice, the formulation and implementation of the APBN often involve tensions between political interests and the legal principles of state finance, such as transparency, accountability, efficiency, and effectiveness. Political budgeting, which tends to prioritize electoral and power distribution interests, frequently distorts the principles of good financial governance and may lead to fiscal irregularities and legal violations. This research employs a normative juridical method using both statutory and conceptual approaches. The primary legal materials include Law No. 17 of 2003 on State Finance, Law No. 1 of 2004 on State Treasury, and Law No. 15 of 2004 on Audit of State Financial Management and Accountability. Secondary sources consist of scholarly literature, academic journals, and legal commentaries relevant to state financial law and public accountability. The findings reveal that the system of legal accountability in APBN management operates through three main dimensions: normative, administrative, and supervisory. Normatively, the principle of legality requires that all state expenditures be grounded in lawful authority; administratively, the concept of personal liability ensures that public officials are individually accountable for financial losses due to negligence; and in the supervisory dimension, the Audit Board of Indonesia (BPK) functions as an independent external body to ensure public accountability through audits and evaluations. Furthermore, the dominance of political interests in the budgeting process has been found to weaken compliance with the legal principles of efficiency and transparency in fiscal governance. Therefore, this study concludes that legal accountability in managing the APBN cannot be separated from the influence of budgetary politics. Strengthening the rule of law in fiscal policy requires harmonization between legal instruments, enhanced institutional oversight, and political reform to ensure that accountability and transparency genuinely serve as the foundational pillars of Indonesia’s state financial administration.