Regulation of the Minister of Home Affairs Number 77 of 2020: Between Normative Regulation and Mandatory Obligations in Regional Financial Governance

Mohamad Djasuli ; Siti Yunia Amalia ; Dilla Rachma Ayu ; Firdaushil Hasanah
International Journal of Economics and Management... 📅 2026 Vol 3, No 2 🔗 DOI: 10.61132/ijems.v3i2.1200
Abstract
This study aims to analyze the regulatory characteristics of the Regulation of the Minister of Home Affairs Number 77 of 2020 as a technical guideline for regional financial management, particularly in examining the tension between its normative nature and mandatory provisions, as well as their implications for regional financial governance. The research employs a normative juridical approach, utilizing both statute and conceptual approaches, complemented by a critical analysis of the regulation’s implementation. The findings indicate that, formally, Regulation No. 77 of 2020 is normative in nature as a guideline; however, in practice, it contains numerous mandatory provisions that bind local governments. These mandatory elements have been shown to enhance accountability and transparency through the standardization of procedures, reporting obligations, and strict supervisory mechanisms. On the other hand, the dominance of detailed rules tends to create policy rigidity, increase administrative burdens, and reduce the flexibility and discretion of local governments in adapting policies to local needs. Furthermore, the study identifies a phenomenon of formalistic or ritualistic compliance, which risks producing symbolic accountability without improving the quality of public services. The effectiveness of the regulation’s implementation is also influenced by disparities in human resource capacity, information systems, and regional fiscal capabilities. Therefore, a balance between mandatory approaches and normative flexibility is necessary to ensure that regional financial governance operates effectively, adaptively, and in accordance with the principles of good governance.
Keywords
Regional Finansial Governance; Regulation No. 77 of 2020; Mandatory Provisions; Normative Regulation; Good Governance
How to Cite

Mohamad Djasuli, et al. (2026). Regulation of the Minister of Home Affairs Number 77 of 2020: Between Normative Regulation and Mandatory Obligations in Regional Financial Governance. International Journal of Economics and Management Sciences, 3(2). https://doi.org/10.61132/ijems.v3i2.1200

Mohamad Djasuli; Siti Yunia Amalia; Dilla Rachma Ayu; Firdaushil Hasanah, "Regulation of the Minister of Home Affairs Number 77 of 2020: Between Normative Regulation and Mandatory Obligations in Regional Financial Governance," International Journal of Economics and Management Sciences, vol. 3, no. 2, 2026.

Mohamad Djasuli; Siti Yunia Amalia; Dilla Rachma Ayu; Firdaushil Hasanah. "Regulation of the Minister of Home Affairs Number 77 of 2020: Between Normative Regulation and Mandatory Obligations in Regional Financial Governance." International Journal of Economics and Management Sciences, vol. 3, no. 2, 2026.

Mohamad Djasuli; Siti Yunia Amalia; Dilla Rachma Ayu; Firdaushil Hasanah. "Regulation of the Minister of Home Affairs Number 77 of 2020: Between Normative Regulation and Mandatory Obligations in Regional Financial Governance." International Journal of Economics and Management Sciences 3, no. 2 (2026).

Mohamad Djasuli, et al. (2026) 'Regulation of the Minister of Home Affairs Number 77 of 2020: Between Normative Regulation and Mandatory Obligations in Regional Financial Governance', International Journal of Economics and Management Sciences, 3(2). doi: 10.61132/ijems.v3i2.1200.

Mohamad Djasuli; Siti Yunia Amalia; Dilla Rachma Ayu; Firdaushil Hasanah. Regulation of the Minister of Home Affairs Number 77 of 2020: Between Normative Regulation and Mandatory Obligations in Regional Financial Governance. International Journal of Economics and Management Sciences. 2026;3(2).

Artikel Terkait

Demographic Factors, Psychographic Factors, and Digital Promotion on Golf Participation Decisions: The Mediating Role of Sport Commitment

Lestari Wuryanti; Siti Auliya Putri; Ayu Nursari

Working Capital and Its Influence on Firm Performance and Sustained Growth: Evidence from Consumer Non-Cyclicals Manufacturing Companies on the Indonesia Stock Exchange

Elia Rossa; Nurasia Natsir

Female Education, Poverty, and Household Factors in Reducing Stunting in Indonesia

Anita Kartika Putri; Ida Budiarty

Clinical Leadership, Effective Communication, and Team-work Effectiveness: Mediating Role of Interprofessional Collaboration

Ester Lidia Paseki; Nofierni Nofierni; Sandra Dewi

The Effect of The Number of Msmes, The Number of Buildings and Grdp on City District Tax Revenue in South Sulawesi Province

Nur Alif Sapoetra; Abd. Rahim; Citra Ayni Kamaruddin; Sri Astuty; Abdul Rajab

The Role of Authentic Leadership in Improving Healthcare Workers Performance and Hospital Service Quality

Dian Mawarni
Tren Sitasi Jurnal