In Indonesia, the public sector is one of the areas that is prone to corruption, even more so in local governments. This research also aims to identify the factors that affect the occurrence of budget corruption, as well as to develop recommendations to increase the effectiveness of law enforcement in eradicating corruption. This research method uses a normative approach. The normative approach is carried out by analyzing relevant laws and regulations, such as Law No. 31 of 1999 concerning the Eradication of Corruption and Law No. 17 of 2003 concerning State Finance. The results of this study show that although there have been several regulations governing the eradication of corruption crimes, such as Law No. 31 of 1999 and Law No. 17 of 2003, the application of criminal law to budget corruption cases in the public sector, especially in local governments, still faces various obstacles. The main obstacles found are weak supervision, both internal and external, as well as political intervention that slows down law enforcement. Many corruption cases are hampered due to the lack of sufficient evidence and the low integrity of the public officials involved. The slow legal process and injustice in law enforcement, especially when the perpetrators come from high-ranking officials, further exacerbate this situation. This results in the practice of budget corruption continuing, even though there is already a law regulating it. In addition, the results of this study also show the importance of increasing the capacity of human resources (HR) in regional budget management and stricter supervision of the use of public funds. Transparency in budget management and public involvement in supervision can be an effective solution to minimize budget corruption practices in the public sector
Ardiansyah et al. (Tue,) studied this question.