Corruption Prevention Through Accountability Mechanism Of State Financial Management In Handling Covid-19 Pandemic

Faculty of Law, Trunojoyo University Madura, Indonesia

^* Corresponding author: eny.suastuti@trunojoyo.ac.id

Abstract

State finance regulations during the Covid -19 pandemic have corruption potential, because the Central oregional Governments have discretion to manage state finance that are create opportunities for authority abuse. The study purpose was to examine state financial regulations during the Covid -19 pandemic that have corruption potential. This research was legal research which was based on the policy to regulate the state finance use during the Covid -19 pandemic. This study used conceptual and statute approaches.The results showed that the enactment of Law Number 2 of 2020 concerning Stipulation of Government Regulations in lieu of Law Number 1 of 2020 is the form of Government seriousness to save the national health and economy. However, granting authority and discretion to the central or regional government to use state finance if without proper supervision, control and examination, there is potential for authority abuse. Supervision is the main task of central government, if the supervisory function is not good in the process of proposing the Covid -19 budget, this will create difficulties, which will provide opportunities for corruption.