PENGUATAN AKUNTABILITAS KEUANGAN NEGARA MELALUI HARMONISASI REGULASI DIGITAL PADA KEMENTERIAN KOMUNIKASI DAN DIGITAL

Evi Fitriani, . (2026) PENGUATAN AKUNTABILITAS KEUANGAN NEGARA MELALUI HARMONISASI REGULASI DIGITAL PADA KEMENTERIAN KOMUNIKASI DAN DIGITAL. Tesis thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to analyze the practice of digitalizing state financial accountability within the Ministry of Communication and Digital affairs (Kementerian Komunikasi dan Digital / Komdigi) and to formulate a reinforcement model for its implementation through regulatory harmonization. Based on two research questions, namely: first, how is the practice of digitalizing state financial accountability implemented at the Ministry of Komdigi? Second, how can the implementation of state financial accountability digitalization be reinforced through regulatory harmonization at the Ministry of Komdigi? This legal research employs a normative legal research method utilizing a statute approach, alongside analytical and conceptual approaches. The primary legal materials consist of Law Number 17 of 2003, Law Number 15 of 2004, Government Regulation Number 71 of 2010, Presidential Regulation Number 95 of 2018, and Law Number 4 of 2023. Secondary legal materials are derived from academic literature, legal journals, and previous research. Data analysis is conducted qualitatively using a descriptive-analytical technique. Ultimately, this study yields two primary conclusions. First, the technical practice of digitalizing financial accountability at the Ministry of Komdigi has demonstrated significant progress through the development of the CACM and SIMWAS applications, as well as the enforcement of the "no data no budget" principle, resulting in an Unqualified Opinion (WTP) and a 91.48% completion rate of Supreme Audit Agency (BPK) recommendations. However, this practice still encounters structural impediments due to systemic regulatory disharmony, encompassing vertical, horizontal, and temporal inconsistencies. Second, reinforcing the implementation of digitalization necessitates two harmonization models: (a) structural harmonization through the enactment of an umbrella regulation (lex generalis) that governs the integrated digitalization of state financial management and repeals conflicting statutory provisions; and (b) functional harmonization through a Joint Ministerial Regulation establishing system interoperability standards, uniform data formats, and information security protocols. Both models establish legal certainty as the cornerstone of accountability and ensure that every electronic transaction holds equal legal force to that of a physical document.

Item Type:	Thesis (Tesis)
Additional Information:	[No. Panggil: 2410622066] [Pembimbing 1: Irsyaf Marsal] [Pembimbing 2: Irwan Triadi] [Penguji 1: Wicipto Setiadi] [Penguji 2: Muhammad Helmi Fahrozi]
Uncontrolled Keywords:	Digitalization; Harmonization; Accountability; Regulation; Komdigi.
Subjects:	K Law > K Law (General)
Divisions:	Fakultas Hukum > Program Studi Hukum (S2)
Depositing User:	EVI FITRIANI
Date Deposited:	31 Aug 2026 06:54
Last Modified:	31 Aug 2026 06:54
URI:	http://repository.upnvj.ac.id/id/eprint/53719

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