Reconstruction of Regional Financial Management Law Based on Pancasila Justice: A Normative-Comparative Study of Indonesia, Japan, and Malaysia

Abstract

This study examines the normative deficit in the law of regional financial management in Indonesia, which is still dominated by an orientation towards procedural accountability rather than substantive social justice. By employing a normative-juridical approach and legal comparison, this research reconstructs regional financial management law based on Pancasila justice through the integration of modern justice theories with Indonesia's constitutional values. Through a comparative study of Japan and Malaysia, this article demonstrates that fiscal decentralization can be designed to promote distributive justice, a welfare orientation, and democratic legitimacy. The findings of this study offer a three-pillar reconstruction model: substantive justice as the legal objective, fiscal equity as the distribution instrument, and deliberative accountability as the legitimacy mechanism. This model contributes to the literature on public law and comparative fiscal governance by presenting a contextual, yet universally applicable, non-liberal constitutional justice framework.