Akuntabilitas APBN Pasca Pandemi Covid-19 Ditinjau dari Hukum Administrasi Negara

Abstract

Publik has trust issue in the management of the government's publik budget is a matter of transparency and fiscal responsibility, so the publik wants the government to be more transparent in allocating publik budgets during a pandemi. The purpose of this study is to determine the competence of budget management officials to be more transparent and responsible in accordance with the general principles of good governance. This research is a normative research that examines the legal system through library research. The legislative approach is used to study and study the development of publik administration transparency in publik administration. The results of the study show that the responsibility for the post-COVID-19 state budget is to use counter-cyclical policies as a strategy to manage and improve state financial stability so that people can prosper. Thus, post-pandemi transparency requires strict supervision to achieve social welfare goals. In supervising the responsibilities of state budget management officials in pandemi countries, more attention is paid to the general principles of good governance according to statutory regulations.