Electronic Theses and Dissertation

Pasal 170 ayat (1) Undang-Undang (UU) Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintah Daerah (HKPD) menetapkan kewajiban sinkronisasi perencanaan dan kebijakan fiskal sebagai fondasi keterpaduan pembangunan nasional. Implementasi ketentuan tersebut dalam perencanaan pengelolaan Anggaran Pendapatan dan Belanja Aceh (APBA) menunjukkan ketidaksesuaian antara dokumen perencanaan Pemerintah Aceh dan arah kebijakan fiskal pemerintah pusat, sehingga sinkronisasi perencanaan belum terwujud secara substantif dan masih bersifat formal administratif. Kompleksitas permasalahan menguat dalam konteks kekhususan Aceh sebagaimana dijamin oleh UU Nomor 11 Tahun 2006 tentang Pemerintahan Aceh. Perbedaan indikator makro pembangunan, struktur program dan kegiatan, serta terbatasnya partisipasi substantif Pemerintah Aceh mencerminkan ketimpangan epistemologis dan defisit keadilan struktural dalam sistem hubungan keuangan pusat dan daerah.
Penelitian ini bertujuan menganalisis faktor penyebab ketidaksinkronan perencanaan pengelolaan APBA dengan kebijakan pemerintah pusat serta merumuskan prosedur hukum ideal guna mewujudkan sinkronisasi yang konstitusional, berkeadilan, dan efektif. Penelitian ini merupakan penelitian yuridis normatif dengan pendekatan perundang-undangan, konseptual, historis, dan futuristik yang dianalisis menggunakan teori kewenangan, teori kesesuaian kebijakan, teori desentralisasi asimetris, dan prinsip good governance, serta diperkuat melalui wawancara dengan narasumber dari Badan Perencanaan Pembangunan Daerah Aceh, Badan Pengelola Keuangan Aceh, dan akademisi yang relevan dengan penelitian.
Hasil penelitian menunjukkan bahwa ketidaksinkronan perencanaan pengelolaan APBA bersumber dari kelemahan prosedural dan substansial. Kelemahan prosedural meliputi ketidakterpaduan jadwal Rencana Kerja Pemerintah Daerah (RKPD) dan Rencana Kerja Pemerintah (RKP), ketiadaan mekanisme penurunan indikator makro Kerangka Ekonomi Makro dan Pokok-Pokok Kebijakan Fiskal (KEM-PPKF), ketidakjelasan evaluasi dukungan fiskal daerah, absennya pedoman dan sanksi, serta ketidakpastian pemanfaatan hasil penilaian KEM-PPKF. Kelemahan substansial tercermin dari ketidaksesuaian indikator makro Aceh dengan target nasional, belum optimalnya pemenuhan mandatory spending, dan ketidaksinkronan pengaturan belanja hibah Dayah antara kebijakan Pemerintah Aceh dan Pedoman Pengelolaan Keuangan Daerah. Prosedur hukum ideal untuk sinkronisasi perencanaan APBA harus berlandaskan legalitas normatif, kesetaraan kewenangan pusat–daerah, dan keterpaduan sistem perencanaan, yang diimplementasikan melalui harmonisasi UU Pemerintahan Aceh dan UU HKPD, penyesuaian tahapan RKPD–RKP, serta mekanisme koordinasi permanen guna mewujudkan tata kelola fiskal yang koheren dan akuntabel.
Penelitian ini merekomendasikan pembaruan kerangka hukum sinkronisasi perencanaan fiskal yang berlandaskan pada kesatuan norma, kesetaraan kewenangan, dan keterpaduan sistem perencanaan dalam bingkai Negara Kesatuan Republik Indonesia. Harmonisasi UU Pemerintahan Aceh dengan UU HKPD, pelembagaan mekanisme sinkronisasi indikator makro-fiskal yang mengikat, serta penyesuaian kalender perencanaan nasional dipandang sebagai prasyarat normatif untuk menjamin koherensi kebijakan pusat dan daerah. Pemerintah Aceh dituntut menegaskan komitmen konstitusionalnya melalui pembentukan Qanun sinkronisasi APBA, menguatkan proses perencanaan daerah berbasis bottom-up, pelembagaan koordinasi permanen, serta penataan dukungan anggaran hibah kepada Dayah ke dalam belanja program perangkat daerah yang berwenang di bidang pendidikan keagamaan. Penguatan tata kelola diarahkan pada integrasi sistem perencanaan dan pengawasan hukum yang efektif guna memastikan bahwa kekhususan Aceh berfungsi sebagai sumber keadilan fiskal, bukan sebagai ruang deviasi kebijakan.
Kata Kunci: Sinkronisasi Perencanaan, Anggaran Pendapatan dan Belanja Aceh, Hubungan Keuangan Pusat dan Daerah.

Article 170 paragraph (1) of Law Number 1 of 2022 on Fiscal Relations between the Central Government and Regional Governments (HKPD) establishes a statutory obligation to synchronize development planning and fiscal policy as the foundational basis for integrated national development. The implementation of this provision in the planning and management of the Aceh Revenue and Expenditure Budget (APBA), however, reveals material inconsistencies between the planning instruments of the Aceh Government and the fiscal policy direction of the central government. As a consequence, planning synchronization has not been realized in a substantive sense and remains largely confined to formal and administrative compliance. These complexities are further intensified within the context of Aceh’s special autonomous status as guaranteed by Law Number 11 of 2006 on the Government of Aceh. Divergences in macro-development indicators, program and activity structures, and the limited substantive participation of the Aceh Government reflect an epistemological asymmetry and a deficit of structural justice within the legal regime governing central–regional fiscal relations. This research aims to analyze the underlying causes of the lack of synchronization between APBA planning and central government policies, as well as to formulate an ideal legal procedure capable of achieving synchronization that is constitutional, equitable, and effective. The study constitutes normative juridical research employing statutory, conceptual, historical, and prospective approaches, analyzed through theories of governmental authority, policy congruence, asymmetric decentralization, and the principles of good governance. The analysis is further strengthened by interviews with officials from the Aceh Regional Development Planning Agency (Bappeda Aceh), the Aceh Financial Management Agency (BPKA), and academics with relevant expertise. The findings demonstrate that the lack of synchronization in APBA planning and management derives from both procedural and substantive deficiencies. Procedural deficiencies include the absence of harmonized timelines between the Regional Government Work Plan (RKPD) and the Government Work Plan (RKP), the lack of a mechanism for cascading macroeconomic indicators from the Macroeconomic Framework and Fiscal Policy Principles (KEM–PPKF), ambiguity in the evaluation of regional fiscal support, the absence of binding guidelines and sanctions, and legal uncertainty regarding the utilization of KEM–PPKF assessment outcomes. Substantive deficiencies are reflected in the misalignment of Aceh’s macroeconomic indicators with national targets, the suboptimal fulfillment of mandatory spending obligations, and inconsistencies in the regulation of Dayah grant expenditures between Aceh Government policies and the Guidelines on Regional Financial Management. An ideal legal procedure for synchronizing APBA planning must therefore be grounded in normative legality, parity of authority between the central and regional governments, and the systemic integration of the planning framework, to be operationalized through the harmonization of the Law on the Government of Aceh and the HKPD Law, the adjustment of RKPD–RKP planning stages, and the establishment of permanent coordination mechanisms to ensure coherent and accountable fiscal governance. This research recommends the renewal of the legal framework governing fiscal planning synchronization based on the unity of legal norms, equality of governmental authority, and the integration of the planning system within the constitutional structure of the Unitary State of the Republic of Indonesia. The harmonization of the Law on the Government of Aceh with the HKPD Law, the institutionalization of binding mechanisms for synchronizing macro-fiscal indicators, and the adjustment of the national planning calendar are regarded as normative prerequisites for ensuring policy coherence between the central and regional governments. The Aceh Government is required to affirm its constitutional commitment through the enactment of a Qanun regulating APBA synchronization Strengthening the bottom-up based regional planning process, the institutionalization of permanent coordination mechanisms, and restructuring budgetary support for Dayah by shifting it from grant expenditures to program-based expenditures of regional government agencies with authority in the field of religious education. Strengthening governance should be directed toward the integration of planning systems and the enforcement of effective legal oversight to ensure that Aceh’s special autonomy functions as a source of fiscal justice rather than as a locus for policy deviation. Keywords: Planning Synchronization, Aceh Regional Revenue and Expenditure Budget, Central–Regional Fiscal Relations.