Kebijakan Fiskal: Anggaran Belanja Negara Untuk Perlindungan Sosial Dalam Penanganan Pandemi Covid 19


Abstract
Fiscal policy to provide social protection was taken by Governmanet as an effort in treating Covid-19 pandemy. This research was conducted by using normative juridic approach, focused on analytical descriptive and the result was analyzed qualitatively. The result of the reserch shows the effort to treat Covid-19 pandemy was conducted based on financing allocation in DIPA. In case of emergency or cannot be postponed in treating Covid-19 pandemy, Treasure Officer has an opportunity to use his right to pay expenses in the burdent of APBN even items of expenses are not be mentioned in the APBN, or it is mentioned but not the amount of DIPA is not enough to execute. The actions in treating Covid-19 was conducted by creating commitment. The action was based on PMK Nomor 43/PMK.05/2020, which is policy regulation in State finance which is published by Ministry of Finance as technical base in treating Covid-19 pandemy.
Keywords:Fiscal policy, social protection, COVID-19
Abstrak
Kebijakan fiskal untuk memberikan perlindungan sosial ditempuh Pemerintah sebagai upaya dalam penanganan pandemi covid-19. Penelitian ini menggunakan metode pendekatan yuridis normatif dengan spesifikasi penelitian deskriptif analitis dan hasilnya dianalisis secara kualitatif. Hasil penelitian menampakkan bahwa kegiatan dalam penanganan pandemi COVID-19 dilakukan berdasarkan alokasi dana dalam DIPA. Dalam hal terdapat kondisi mendesak/tidak dapat ditunda dalam penanganan pandemi COVID-19, Pejabat Perbendaharaan dapat melakukan tindakan yang berakibat pengeluaran atas beban APBN yang dananya tidak tersedia/tidak cukup tersedia dalam DIPA. Tindakan dalam penanganan pandemi Covid-19 tersebut dilakukan melalui pembuatan komitmen. Ketentuan tersebut berdasarkan pada PMK Nomor 43/PMK.05/2020, yang merupakan peraturan kebijakan di bidang anggaran belanja negara yang dikeluarkan oleh Menteri Keuangan sebagai dasar teknis operasional dalam penanganan pandemi Covid-19.
Kata kunci: Kebijakan fiskal, perlindungan sosial, Covid-19
Article Metrics:
- Daftar Pustaka
- Basri, Yuzwar Zainul dan Mulyadi Subri, Keuangan Negara dan Analisis Kebijakan Utang Luar Negeri, (Jakarta: Raja Grafindo Persada,2003)
- Darumurti, Krishna Djaya 2016, Diskresi Kajian Teori Hukum, (Yogyakarta: Genta Publishing)
- HR, Ridwan, Hukum Administrasi Negara Edisi Revisi, (Jakarta: Raja Grafindo Persada, 2013)
- Kansil, C.S.T., dkk, Kamus Istilah Aneka Hukum, (Jakarta. Jala Permata, 2009)
- Saidi, Muhammad Djafar, Hukum Keuangan Negara, (Jakarta: Raja Grafindo Persada, 2013)
- Soemitro, Ronny Hanitijo, 1994, Metodologi Penelitian Hukum dan Yurimetri, (Jakarta: Ghalia lndonesia)
- Undang-Undang Dasar Negara Republik Indonesia Tahun 1945
- Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara
- Undang-Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara
- Undang-Undang Nomor 30 Tahun 2014 tentang Administrasi Pemerintahan
- Undang-Undang Nomor 20 Tahun 2019 tentang Anggaran Pendapatan dan Belanja Negara Tahun Anggaran 2020
- Undang-Undang Nomor 2 Tahun 2020 tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 1 Tahun 2020 tentang Kebijakan Keuangan Negara dan Stabilitas Sistem Keuangan untuk Penanganan Pandemi Corona Virus Disease 2019 (COVID-19) dan/atau dalam rangka Menghadapi Ancaman yang Membahayakan Perekonomian Nasional dan/atau Stabilitas Sistem Keuangan Menjadi Undang-undang
- Peraturan Menteri Keuangan Nomor 38/PMK.02/2020 tentang Pelaksanaan Kebijakan Keuangan Negara untuk Penanganan Pandemi Corona Virus Disease (COVID-19) dan/atau Menghadapi Ancaman yang Membahayakan Perekonomian Nasional dan/atau Stabilitas Sistem Keuangan
- Peraturan Menteri Keuangan Nomor 43/PMK.05/2020 tentang Mekanisme Pelaksanaan Anggaran Belanja atas Beban Anggaran Pendapatan dan Belanja negara dalam Penanganan Pandemi Corona Virus Disease 2019
- Fathurrahman, Ayief, Kebijakan Fiskal Indonesia dalam Perspektif Ekonomi Islam: Studi Kasus dalam Mengentaskan Kemiskinan, Jurnal Ekonomi dan Studi Pembangunan, Volume 13, Nomor 1, April 2012
- Juliani, Henny, Analisis Yuridis Kebijakan Keuangan Negara dalam Penanganan Pandemi Covid-19 Melalui Peraturan Pemerintah Pengganti Undang-Undang Nomor 1 Tahun 2020, e-journal, https://ejournal2.undip.ac.id/index.php/alj/article/view/8043
- Kontan.co.id, Selasa, 22 September 2020, 15.34 WIB
- Kompas.com, Sabtu, 21 November 2020, 07.33 WIB
- https://m.cnnindonesia.com/ekonomi/20201110135802-532-568057/sri-mulyani-klaim-serapan-dana-perlindungan-sosial-70-persen
- https://www.kemenkeu.go.id/publikasi/berita/belanja-negara-banyak-terpakai-untuk-penanganan-covid-19-dan-program-pen
Last update: 2021-04-18 20:50:13
Last update: 2021-04-18 20:50:14

Administrative Law & Governance Journal published by State Administrative Law Department Faculty of Law, Diponegoro University under Creative Commons Attribution-NonCommercial 4.0 International License.
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright of the article shall be assigned to the Administrative Law & Governance Journal and Administrative Law Department, Faculty of Law, Diponegoro University as the publisher of the journal. Copyright encompasses the rights to reproduce and deliver the article in all form and media, including reprints, photographs, microfilms, and any other similar reproductions, as well as translations.
Administrative Law & Governance Journal and Administrative Law Department, Faculty of Law, Diponegoro University and the Editors make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the Administrative Law & Governance Journal are the sole and exclusive responsibility of their respective authors and advertisers.
The Copyright Transfer Form can be downloaded here: [Copyright Transfer Form Administrative Law & Governance Journal]. The copyright form should be signed originally and send to the Editorial Office in the form of original mail, scanned document:
Muhamad Azhar (Editor-in-Chief)
Editorial Office of Administrative Law & Governance Journal
Administrative Law Department, Faculty of Law, Diponegoro University
Campus Prof. Dr. Satjipto Raharjo, S.H,
Jl. Prof. Soedarto, SH., Tembalang, Semarang
Indonesia 50275