Problematika dan Penguatan Akuntabilitas Subtantif Dalam Pengelolaan Keuangan Negara

Abstract

Transformasi hukum keuangan negara pasca reformasi telah memperkuat prinsip akuntabilitas melalui pembentukan Undang-Undang Keuangan Negara, penerapan penganggaran berbasis kinerja, penguatan pengendalian internal, dan audit kinerja. Namun, temuan Badan Pemeriksa Keuangan, tingginya perkara korupsi di sektor keuangan publik, serta belum optimalnya penganggaran berbasis kinerja menunjukkan bahwa penguatan regulasi belum sepenuhnya menghasilkan akuntabilitas substantif. Kajian yang dilakukan bertujuan menganalisis transformasi prinsip akuntabilitas dalam hukum keuangan Indonesia, mengidentifikasi faktor penghambat terwujudnya akuntabilitas substantif, serta merumuskan konstruksi penguatannya. Penelitian ini merupakan penelitian hukum normatif dengan pendekatan perundang-undangan dan konseptual. Hasil penelitian menunjukkan bahwa transformasi hukum keuangan negara telah menggeser paradigma akuntabilitas dari compliance-based accountability menuju performance-based accountability. Implementasinya masih didominasi orientasi kepatuhan administratif, sehingga akuntabilitas cenderung berhenti pada pemenuhan prosedur dan belum sepenuhnya berorientasi pada hasil serta manfaat publik. Kondisi tersebut dipengaruhi oleh belum optimalnya koordinasi kelembagaan pengawasan dan budaya hukum birokrasi yang berorientasi pada kepatuhan. Penguatan akuntabilitas perlu dilakukan secara integratif melalui harmonisasi substansi hukum, penguatan kelembagaan pengawasan, transformasi budaya hukum birokrasi, dan optimalisasi tata kelola digital yang berorientasi pada kinerja serta manfaat publik.

Post-reform transformation of state financial law has strengthened the principle of accountability through the establishment of the State Finance Law framework, the implementation of performance-based budgeting, the strengthening of internal control, and performance auditing. However, findings reported by the Audit Board of Indonesia, the high incidence of corruption in the public finance sector, and the suboptimal implementation of performance-based budgeting indicate that regulatory strengthening has not fully resulted in substantive accountability. This study aims to analyze the transformation of the accountability principle in Indonesian state financial law, identify the factors hindering the realization of substantive accountability, and formulate a framework for strengthening it. This study employs normative legal research using statutory and conceptual approaches. The findings indicate that the transformation of state financial law has shifted the accountability paradigm from compliance-based accountability toward performance-based accountability. However, its implementation remains predominantly oriented toward administrative compliance, causing accountability to focus primarily on procedural fulfillment rather than on outcomes and public benefits. This condition is influenced by suboptimal coordination among oversight institutions and a bureaucratic legal culture that remains oriented toward compliance. Strengthening accountability therefore requires an integrated approach encompassing the harmonization of legal substance, strengthening of oversight institutions, transformation of bureaucratic legal culture, and optimization of digital governance oriented toward performance and public benefits.