Tinjauan Yuridis Terhadap Sistem Transparansi dalam Pengelolaan Anggaran Pendapatan dan Belanja Daerah (APBD) Bidang Kelautan dan Perikanan di Kabupaten Jepara Tahun 2013

Aini Rahmania Rahmania

Abstract


Transparency is an important elementin the frame work of realization of good
governance. The principle of transparency determines that each activity of management of
the regional budget should be accountable to the people as the supremes overeignty.
Related to that statement, The Government of Jepara Regency is obligated to manage
the Regional Budgetin open,efficient and fair. But from the datain 2013 the budget
department of Marine and Fisheries Government of Jepara Regency absorbed only 45,7
percentofthe budget Rp.17.229.808.000 with indirect expenditure category budgeted
Rp.3.163.988.000 absorbed Rp.2.930.818.519 and direct expenditure budgeted
Rp.14.065.820.000 and just absorbed Rp.4.939.324.3766. The results showed that
the implementation of transparency in the RegionalBudget Management of Marine and
Fisheries of Jepara Regency in 2013 has not been implementedoptimally. It is proved
that the financial information published uncompletedand is very difficult to access and
has not complywith a standard requestby Law No. 28, 1999 about State
Implementation of Clean and Free of Corruption, Collusion and Nepotism, Law No.
14, 2008 aboutDisclosure Public Information, Law No. 25, 2009 about Public
Attendant, Information Commission Regulation No. 1, 2010 about Public
Information Service Standards, Ministry of Home Affairs in 2012 Instruction No.
188.52 / 1797 / SJ about Improving Transparency Regional Budget Management.
Furthermore, in terms of the realization of the use of budgets, in 2013 Regional Budget
absorption is relative low and does not show the results and benefits to coastal
communities that appropriate with the mandate of Law Number 12, 2008 about
alteration the Second Amendment Law No. 32, 2004 about Regional Government.
In the implementation of transparency of the Regional budget management of Marine
Affairs and Fisheries encountered several obstacles, some of these obstaclesare weak
quality of human resources and the availability of budgets are not appropriate.


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DOI: https://doi.org/10.14421/sh.v3i2.1983

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