Notifedia.com, Parepare — Pemerhati kebijakan publik dari salah satu LSM di Kota Parepare, Sofyan, melayangkan kritik keras terhadap langkah Pemerintah Kota Parepare yang disebut-sebut menerbitkan SK parsial untuk menggeser anggaran sebesar Rp 53 miliar tanpa melalui persetujuan DPRD.
Ia menilai, tindakan tersebut tidak hanya janggal, tetapi juga berpotensi menabrak aturan pengelolaan keuangan daerah. Minggu, (16/11/25).
Sofyan menyebut, penerbitan SK parsial untuk memindahkan anggaran dalam jumlah besar dengan dalih pelaksanaan Instruksi Presiden (Inpres) No. 1 Tahun 2025 tentang Efisiensi Belanja tidak dapat dijadikan alasan untuk mengabaikan mekanisme hukum yang telah diatur dalam perundang-undangan.
“Inpres bukan surat sakti yang bisa meniadakan fungsi pengawasan DPRD. Penggeseran anggaran Rp 53 miliar tanpa persetujuan legislatif jelas berpotensi cacat prosedur,” tegasnya.
Inpres 1/2025 memang menginstruksikan pemerintah daerah untuk melakukan efisiensi belanja, terutama terkait penyesuaian Transfer ke Daerah (TKD).
Namun, Sofyan menekankan bahwa Inpres bukan dasar hukum untuk mengubah postur APBD tanpa mekanisme formal.
Dalam tata kelola keuangan daerah, setiap perubahan substansial APBD wajib melalui pembahasan dan persetujuan DPRD, kecuali dalam keadaan tertentu seperti kedaruratan yang diatur undang-undang.
Praktik SK parsial, yang sering digunakan untuk mencairkan atau mengaktifkan sebagian kegiatan sebelum APBD Perubahan disahkan, tidak boleh dipakai untuk menggeser anggaran besar yang mengubah struktur APBD.
“Inpres memerintahkan efisiensi, bukan membolehkan kepala daerah merombak anggaran seenaknya tanpa DPRD. Jika ini dibiarkan, fungsi check and balance hilang, dan ruang penyimpangan terbuka lebar,” kata Sofyan.
Menurut Sofyan, penggunaan SK parsial dalam konteks penggeseran anggaran besar telah lama masuk dalam sorotan auditor seperti BPK.
SK model ini dianggap tidak lengkap dan tidak mencerminkan dokumen anggaran yang sah, sehingga rawan masalah administratif hingga pidana.
“Praktik SK parsial sering dinilai bermasalah oleh BPK. Kalau dipakai untuk memindahkan Rp 53 miliar tanpa persetujuan DPRD, itu jelas tindakan berisiko tinggi. Ini bukan hanya soal administrasi, tapi potensi pelanggaran hukum,” jelasnya.
Ia menambahkan bahwa tanpa dasar Perubahan APBD yang sah, pencairan anggaran tersebut bisa dianggap menyalahi prosedur dan berpotensi menjadi pintu masuk penyalahgunaan atau korupsi.
Sofyan juga menyoroti struktur tanggung jawab pejabat yang terkait langsung dengan penerbitan SK parsial tersebut. Menurutnya, ada tiga pihak yang memegang peranan vital:
- Wali Kota Parepare
Sebagai Pemegang Kekuasaan Pengelolaan Keuangan Daerah (PKPKD), Wali Kota adalah penanggung jawab utama kebijakan anggaran. Wali Kota memiliki kewenangan menetapkan kebijakan, termasuk penerbitan SK, tetapi tanggung jawab hukum tetap berada di pundaknya. - Sekretaris Daerah (Sekda)
Berperan sebagai Ketua TAPD dan koordinator pengelolaan keuangan daerah. Sekda bertugas memastikan kebijakan yang diterapkan sesuai regulasi dan berjalan melalui mekanisme resmi. - Kepala Badan Keuangan Daerah (BKD)
Sebagai Pejabat Pengelola Keuangan Daerah (PPKD) dan Bendahara Umum Daerah (BUD), Kepala BKD berwenang menguji tagihan, memerintahkan pembayaran, serta memastikan legalitas seluruh proses penganggaran.
“Jika SK parsial ini dianggap bermasalah, maka tiga pejabat tersebut tidak bisa lepas tangan. Wali Kota penentu kebijakan, Sekda koordinatornya, dan BKD pelaksana teknisnya. Semua punya tanggung jawab masing-masing,” kata Sofyan.
Sofyan mendesak agar Pemerintah Kota Parepare membuka seluruh proses penerbitan SK parsial tersebut untuk memastikan tidak ada pelanggaran. Ia juga mendorong DPRD untuk tidak diam dan segera melakukan fungsi pengawasan.
“Ini bukan persoalan teknis. Ini soal integritas pengelolaan keuangan daerah. DPRD harus memanggil TAPD dan meminta penjelasan. Jika ada pelanggaran, harus diproses,” tegasnya.
Ia menutup pernyataannya dengan mengingatkan bahwa APBD adalah uang rakyat, sehingga pengelolaannya harus mengikuti hukum, bukan mengikuti kehendak sepihak.
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