The Implementasi Restorative Justice dalam Pembinaan ASN dan Masalah Akuntabilitas Keuangan Daerah

Authors

  • Syihab Syihabul Abror Artikel
  • Irsad Adriyanto Universitas Islam Negeri Sunan Kudus

DOI:

https://doi.org/10.52062/jaked.v21i1.5108

Abstract

This research examines how the principles of Restorative Justice are applied in the guidance of civil servants (ASN) and in resolving financial accountability issues within the Regional Inspectorate of Demak Regency. Using a qualitative descriptive method, data were obtained through interviews, document reviews, and field observations. The study reveals that although Restorative Justice has not
been formally institutionalized, its core values have been substantively embedded in internal supervisory practices. Elements of reparation, responsibility, and rehabilitation are evident in the financial recovery process, improvement of control systems, and ethical coaching for civil servants. This restorative model proves more effective than punitive measures in fostering ethical awareness, reinforcing integrity, and restoring public confidence. The findings suggest that Restorative Justice offers a fair, educational, and recovery-oriented alternative for ASN supervision while contributing to transparent, participatory, and integrity-based local financial governance.

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Published

2026-05-31

How to Cite

Syihabul Abror, S., & Adriyanto, I. (2026). The Implementasi Restorative Justice dalam Pembinaan ASN dan Masalah Akuntabilitas Keuangan Daerah. JURNAL AKUNTANSI DAN KEUANGAN DAERAH, 21(1), 33–43. https://doi.org/10.52062/jaked.v21i1.5108

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Artikel