ANALISIS YURIDIS PUTUSAN MAHKAMAH AGUNG RI TENTANG SISTEM PERTANGGUNGJAWABAN PERJALANAN DINAS PIMPINAN DAN ANGGOTA DPRD

Abstract

The issuance of Presidential Regulation Number 53 of 2023, which replaced Presidential Regulation Number 33 of 2020 concerning Regional Standard Unit Prices, has sparked controversy regarding the accountability system for official domestic travel expenses of DPRD leaders and members. The shift from an at cost system to a lumpsum mechanism is considered to potentially trigger budget misappropriations and financial losses to the state due to poor financial administration within DPRD Secretariats across Indonesia. This study employs a normative legal research method using primary, secondary, and tertiary legal materials, focusing on the Supreme Court of the Republic of Indonesia Decision Number 12 P/HUM/2024. The ruling invalidated the lumpsum system regulated in Perpres 53/2023, reaffirming the use of the at cost system in accordance with Government Regulation Number 12 of 2019, which only governs SHSR without regulating mechanisms of financial accountability. Particularly through the issuance of Regional Regulations (Perda) that align with the Supreme Court's decision and uphold financial accountability and transparency, realizing the General Principles of Good Government.This research recommends strengthening oversight mechanisms and improving regional financial governance in line with the principles of legality, efficiency, and public accountability under Indonesia's legal framework. 

Keywords: Travel Accountability, Financial Governance, Regional Regulation