Makna Keadilan dalam Pelaksanaan Anggaran Bantuan Pangan Non Tunai

Anik Indah Sari; Jurana; Fikry Karim; Selmita Paranoan; Muhammad Ansar

doi:10.59086/jam.v4i2.934

Authors

Anik Indah Sari Jurusan Akuntansi, Universitas Tadulako, Sulawesi Tengah
Jurana Jurusan Akuntansi, Universitas Tadulako, Sulawesi Tengah
Fikry Karim Jurusan Akuntansi, Universitas Tadulako, Sulawesi Tengah
Selmita Paranoan Jurusan Akuntansi, Universitas Tadulako, Sulawesi Tengah
Muhammad Ansar Jurusan Akuntansi, Universitas Tadulako, Sulawesi Tengah

DOI:

https://doi.org/10.59086/jam.v4i2.934

Keywords:

Bantuan Pangan Non Tunai, Dimensi Anggaran, Keadilan, Pelaksanaan Anggaran, Prinsip Keadilan

Abstract

Alokasi anggaran publik selain mempertimbangkan kebutuhan publik, juga harus memenuhi prinsip keadilan, memastikan bahwa anggaran harus dinikmati oleh seluruh masyarakat. Penelitian ini bertujuan untuk mengungkapkan makna keadilan dalam pelaksanaan anggaran bantuan pangan non tunai oleh pemerintah di Desa Mensung, Kabupaten Parigi Moutong, Sulawesi Tengah. Metode etnometodologi digunakan untuk menggali makna keadilan dalam pelaksanaan anggaran bantuan pangan non tunai. Observasi dokumen anggaran bantuan pangan non tunai dan aktivitas pelaksanaan anggaran, serta wawancara mendalam dengan kepala desa, pengelola E-Warung sebagai penyalur bantuan, masyarakat penerima manfaat, dan pendamping sosial. Temuan penelitian ini mengungkapkan bahwa prinsip keadilan dimaknai berasaskan aspek distribusi, aspek prosedur, dan aspek hasil. Adanya distribusi bantuan, mekanisme dan prosedur pemberian bantuan, serta manfaat dari penerima bantuan menjadi dasar prinsip keadilan. Dalam aspek distribusi belum mencerminkan keadilan karena masih minimnya keterlibatan masyarakat. Masih adanya kesenjangan mekanisme dan prosedur pemberian bantuan, yang dianggap tidak memenuhi rasa keadilan. Begitu pula kebermanfaatannya dari perspektif penerima bantuan yang belum memenuhi prinsip keadilan. Penelitian ini berimplikasi pada kebijakan bantuan dana dari pemerintah dan pengukuran efektivitas pelaksanaan anggaran sebagai wujud pengelolaan keuangan yang akuntabel.

Public budget allocation, in addition to considering public needs, must also fulfill the principle of justice, ensuring that the budget is enjoyed by all members of society. This study aims to reveal the meaning of justice in the implementation of the non-cash food aid budget by the government in Mensung Village, Parigi Moutong Regency, Central Sulawesi. Ethnomethodology methods were used to explore the meaning of justice in the implementation of the non-cash food aid budget. Observations of non-cash food aid budget documents and budget implementation activities, as well as in-depth interviews with village heads, E-Warung managers as aid distributors, beneficiary communities, and social workers, were conducted. The findings of this study reveal that the principle of justice is interpreted based on aspects of distribution, procedure, and outcome. The existence of aid distribution, mechanisms and procedures for providing assistance, and benefits for aid recipients form the basis of the principle of justice. In the distribution aspect, justice does not yet reflect due to minimal community involvement. There are still gaps in the mechanisms and procedures for providing assistance, which are considered not to fulfill a sense of justice. Likewise, its usefulness from the perspective of aid recipients does not meet the principle of justice. This research has implications for government financial aid policies and measuring the effectiveness of budget implementation as a form of accountable financial management.

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