Implementasi Prinsip Akuntabilitas dalam Good Governance pada Pengadaan Barang dan Jasa di Pengadilan Tata Usaha Negara Medan

Abstract

The procurement of goods and services by the government is a crucial element in the administration of a clean, efficient, and accountable state. However, the practice is still often colored by irregularities, including within the State Administrative Court (PTUN). The lack of public information and weak supervision are the main obstacles in the application of the principle of accountability as part of good governance. The problems studied in this study are how the procurement of goods and services at the State Administrative Court of Medan is carried out according to applicable regulations, the extent to which the principle of accountability has been applied, and how legal sanctions are imposed on the parties who violate it. This research uses a normative juridical method with a legislative approach and is supported by field data through interviews with internal PTUN Medan. The nature of the research used is descriptive research with research data consisting of primary, secondary, and tertiary legal materials collected through literature studies with data analysis using qualitative analysis methods. The results of the study indicate that the State Administrative Court of Medan has conducted the procurement of goods and services in accordance with the procedures stipulated by the applicable regulations, namely Presidential Regulation Number 16 of 2018 as last amended by Presidential Regulation Number 46 of 2025 concerning The Government Procurement of Goods and Services. The application of the accountability principle is also reflected in the institution’s ability to justify each stage of the procurement process in a transparent and well-documented manner. This indicates a strong commitment to realizing good and accountable governance.