Indivisibility Principle of Regional Financial Management In Indonesia
DOI:
https://doi.org/10.31941/pj.v24i1.5918Keywords:
Regional Financial Management, Human Rights (HAM), IndivisibilityAbstract
Regional budgets (APBD) have an important role in fulfilling human rights (HAM), but the integration of human rights principles in regional financial management still faces challenges. Separate budget management is contrary to efforts to fulfill human rights comprehensively. This study focuses on aspects of budget policy towards the fulfillment of human rights, especially how the principle of indivisibility as a state obligation is realized in policies and implementation of regional financial policies. This study is a normative legal study with a conceptual and legislative approach. The results of the study indicate that optimal and participatory regional financial planning ensures the fulfillment of basic rights in a comprehensive and interrelated manner, such as the right to health which includes health services, a healthy environment, and social security. The APBN and APBD reflect the sovereignty of the state and the aspirations of the people, with the main goal of achieving community welfare. Budget management must prioritize human rights principles, ensure equality, and integrate economic, social, and cultural rights into policies. Regional governments need to set budget priorities that support the fulfillment of relevant human rights, with the aim of realizing sustainable and equitable development
Downloads
References
Akhdlori, F., & Delawillia Kharisma, V. (2023). Collaborative Governance in Optimizing Nontax State Revenue in the Sports Sector Case Study: Implementation of the 2022 South Sumatera National Recreational Sports Festival (FORNAS VI 2021). The 4th International Conference on Governance, Public Administration, and Social Science, 1, 295–308. https://doi.org/10.18502/kss.v8i11.13554
Apryani, N. W. E. (2024). Age Restriction for Job Application from a Human Rights Perspective. Journal of Law, Politic, and Humanities, 4(5), 1850–1857.
Boyle, F. A. (2021). World Politics, Human Rights, and International Law. Rowman & Littlefield.
Bunt, D., van Kessel, R., Hoekstra, R. A., Czabanowska, K., Brayne, C., Baron-Cohen, S., & Roman-Urrestarazu, A. (2020). Quotas, and Anti-discrimination Policies Relating to Autism in the EU: Scoping Review and Policy Mapping in Germany, France, Netherlands, United Kingdom, Slovakia, Poland, and Romania. Autism Research, 13(8), 1397–1417. https://doi.org/10.1002/aur.2315
Chigara, B. (2019). Land Reform Policy: The Challenge of Human Rights Law (1st ed.). Routledge.
Dewi, A. A. I. A. A., Dharmawan, N. K. S., Krisnayanti, A. A. I. E., Samsithawrati, P. A., & Kurniawan, I. G. A. (2022). The Role of Human Rights and Customary Law to Prevent Early Childhood Marriage in Indonesia. Sriwijaya Law Review, 6(2), 268–285. https://doi.org/10.28946/slrev.Vol6.Iss2.1885.pp268-285
Diantha, I. M. P. (2017). Metodologi Penelitian Hukum Normatif (Cetakan ke). Prenadamedia Group.
Dicky Eko Prasetio, Muh. Ali Masnun, Arinto Nugroho, Denial Ikram, N. (2024). Discrimination Related to Labour Age Limitation in Indonesia : A Human Rights and Comparative Law Perspective. Suara Hukum, 6(2), 228–254.
Dicky Eko Prasetio, et. al. (2021). Policy Evaluation of the Imposition of Restrictions on Emergency Community Activities (PPKM) in East Java. Proceedings of the International Joint Conference on Arts and Humanities 2021 (IJCAH 2021), 871–878.
Disantara, F. P. (2020). The Legitimacy of Circular Letter in Handling COVID-19 Pandemic. Rechtsidee, 6(2), 1–13. https://doi.org/10.21070/jihr.2020.6.645
Disantara, F. P. (2021). The Joint Ministerial Decree (SKB) of Islamic Defenders Front (FPI): Quo Vadis The Rule of Law and Human Rights? Musamus Law Review, 3(2), 98–117. https://doi.org/10.35724/mularev.v3i2.3572
Disemadi, H. S., Yusro, M. A., & Shaleh, A. I. (2020). Perlindungan Hukum Keputusan Bisnis Direksi BUMN Melalui Business Judgement Rule Doctrine. Jurnal Jurisprudence, 10(1), 127–145. https://doi.org/10.23917/jurisprudence.v10i1.11006
Ed Wensing. (2021). Indigenous peoples’ human rights, self-determination and local governance – Part 1. Commonwealth Journal of Local Governance, 1(24), 98–123. https://doi.org/10.5130/cjlg.vi24.7779
Fleetwood, J. (2020). Social justice, food loss, and the sustainable development goals in the era of COVID-19. Sustainability (Switzerland). https://doi.org/10.3390/su12125027
Hasani, I., & Halili, H. (2022). Human Rights and Constitutionality Issues of Blasphemy Law in Indonesia. Jurnal Konstitusi, 19(2), 406. https://doi.org/10.31078/jk1927
Intan Audya, Jeanne D.N Manikb, W. (2021). Kajian hukum asas retroaktif dalam kejahatan terhadap kemanusiaan. Jurnal Hukum, 7(1), 171–185.
Jahan, R., Uddin, A., Osmani, N. M., & Sulaiman, K. U. (2023). The Role of Women in Achieving Sustainable Development Goals (SDGs) In Islam: An Analysis of Gender Equality and Women Empowerment in the Modern World. Al-Burhān: Journal of Qurʾān and Sunnah Studies, 7(2), 110–124. https://doi.org/10.31436/alburhn.v7i2.329
Kadir, M. Y. A., Arifin, M., Disantara, F. P., Thuong, M. T. H., & Nutako, B. S. M. (2024). The Reform of Consumer Protection Law: Comparison of Indonesia, Vietnam, and Ghana. Jurnal Suara Hukum, 6(2), 255–278.
Kamilah, A. (2021). Penerapan Asas Proporsionalitas Dalam Pemanfaatan Aset Negara Melalui Model Build Operate and Transfer/Bot. Jurnal Hukum & Pembangunan, 50(3), 603. https://doi.org/10.21143/jhp.vol50.no3.2757
Kouros, K., Toivanen, R., & Kasa, T. (2024). the Finnish National Human Rights Institution’S Approach To Human Rights Education. In Nordic Perspectives on Human Rights Education: Research and Practice for Social Justice (pp. 44–58). https://doi.org/10.4324/9781003340676-5
Kurniawan, I. G. A., Samsithawrati, P. A., Disantara, F. P., Nutakor, B. S. M., & Thuong, M. T. H. (2025). Intellectual Property Rights and Ethics: A Comparison of Philosophical Approaches in Northern and Southern Countries. Kosmik Hukum, 25(1), 106. https://doi.org/10.30595/kosmikhukum.v25i1.24489
Kurniawan, I. G. A., Samsithawrati, P. A., Disantara, F. P., Thuong, M. T. H., & Nutakor, B. S. M. (2025). The Philosophical Approach to the Existence of Business Law: Comparison of Indonesia, Vietnam, and Ghana. Jurnal Hukum Bisnis Bonum Commune, 8(1), 55–76. https://doi.org/https://doi.org/10.30996/jhbbc.v8i1.12382
Lahaling, H., Lasori, S. A., Makkulawuzar, K., Yunus, Y., & Salam, S. (2022). Children’s Rights In The Context Of Child Marriage In Gorontalo Province. Sasi, 28(2), 234. https://doi.org/10.47268/sasi.v28i2.887
Lobato, J. (2024). Legal-Conflict Constellations. A Political Approach to the ‘Labour Rights-Human Rights’ Debate. Human Rights Law Review, 24(3). https://doi.org/10.1093/hrlr/ngae020
Mim, N. J. (2020). Religion at the margins: Resistance to secular humanitarianism at the rohingya refugee camps in bangladesh. Religions, 11(8), 1–17. https://doi.org/10.3390/rel11080423
Prasetio, D. E. (2023). Ius Constituendun Legal Standing Bagi WNA Terkait Proses Judicial Review di Mahkama Konstitusi dalam Perspektif HAM. Hunila, 2(1), 125–138.
Radic, U. S., & Kuswandi, A. (2021). Hubungan Kemitraan Pemerintah Daerah Dan Dewan Perwakilan Rakyat Daerah Dalam Penyusunan Apbd Di Kabupaten Indramayu. Governance, 9(2), 113–123. https://doi.org/10.33558/governance.v9i2.3167
Razmetaeva, Y. S., & Sydorenko, O. O. (2021). Abortion, Human Rights and Medical Advances in Digital Age. Wiadomosci Lekarskie (Warsaw, Poland : 1960), 74(1), 132–136. https://doi.org/10.36740/wlek202101126
Reyes-García, V., Fernández-Llamazares, Á., Aumeeruddy-Thomas, Y., Benyei, P., Bussmann, R. W., Diamond, S. K., García-del-Amo, D., Guadilla-Sáez, S., Hanazaki, N., Kosoy, N., Lavides, M., Luz, A. C., McElwee, P., Meretsky, V. J., Newberry, T., Molnár, Z., Ruiz-Mallén, I., Salpeteur, M., Wyndham, F. S., … Brondizio, E. S. (2022). Recognizing Indigenous peoples’ and local communities’ rights and agency in the post-2020 Biodiversity Agenda. Ambio, 51(1), 84–92. https://doi.org/10.1007/s13280-021-01561-7
Rompegading, A. M., & Handayani, S. (2023). Legal Framework for Environmental Economic Instruments to Reduce Greenhouse Gas Emissions. Jurnal Penelitian Pendidikan IPA, 9(7), 5665–5672. https://doi.org/10.29303/jppipa.v9i7.4088
Rukmono, B. S., Suwadi, P., & Islam, M. S. (2024). The Effectiveness of Recovering Losses on State Assets Policy in Dismissing Handling of Corruption. In Journal of Human Rights, Culture and Legal System (Vol. 4, Issue 2). https://doi.org/10.53955/jhcls.v4i2.259
Taklima, M., Sulistiyono, A., & Syamsudin, M. (2023). Consumer Protection As an Instrument for Fulfilling Human Rights in the Economic Sector and Its Constitutionalizing Efforts in the 1945 Constitution. In Jurisdictie (Vol. 14, Issue 1). https://doi.org/10.18860/j.v14i1.20844
Uyun, D. Al, Buryahika, E., & Siagian, D. A. (2024). Legal Protection of Labour’s Freedom of Union Againts Union Busting. Jurnal Suara Hukum, 6(2).
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Ansar, Asri Lasatu, Rahmat Bakri, Muhammad Hatta Roma Tampubolon, Siti Fatimah Maddusila
This work is licensed under a Creative Commons Attribution 4.0 International License.
