PENAMALUT.COM, LABUHA – Temuan anggaran fiktif ratusan juta di Inspektorat Kabupaten Halmahera Selatan mendapat sorotan keras dari Praktisi sekaligus Akademisi Hukum, Muhammad Konoras.
Konoras menilai, timbulnya peristiwa tindak pidana korupsi biasanya ditandai dengan ketidaktertiban pengelolaan adminstrasi.
Ada dua modus, kata dia, yang sering digunakan oleh para administrator di setiap satuan kerja yang memberi tugas kepada seseorang atau beberapa orang untuk mengelola adminstrasi, baik administrasi keuangan maupun admistrasi lainnya.
Pertama, modus yang sering dipakai adalah bagimana mensiasati anggaran dengan memanipulasi administrasi seakan-akan bahwa fakta itu benar-benar ada dan terjadi yang sering disebut administrasi fiktif. Kedua, mereka melakukan tindakan yang tidak sesuai dengan peraturan dan perundang-undangan yang sudah baku, termasuk memainkan besaran nilai yang sudah disebutkan secara jelas dalam sebuah aturan yang ada. Sehingga terkesan bahwa angka-angka tersebut sudah sesuai dengan fakta di lapangan yang kita sebut dengan salah prosedur.
Dosen Fakultas Hukum Universitas Muhammadiyah Maluku Utara ini menganggap para pihak yang mengendalikan administrasi tersebut dengan sengaja mengada-ngada sesuatu yang tidak ada, maka tidak ada alasan untuk tidak dipidana.
“Oleh karena itu, Inspektorat Halsel wajib melimpahkan tindakan yang merugikan keuangan negara/daerah itu ke aparat penegak hukum, baik kejaksaan atau kepolisian untuk dilakukan penyelidikan dan penyidikan,” ujarnya kepada wartawan, Rabu (6/10).
“Temuannya sudah ada, sesuai hasil audit internal Inspektorat. Maka hal ini sangat mengkhawatirkan dan patut disesalkan, jika penegak hukum di Halmahera Selatan tidak segera mengambil langkah. Sebab lembaga pengawasan internal justru membuat kejahatan dalam dirinya sendiri, bagaimana dengan SKPD yang lain?,” sambungnya.
Bagi Ketua Peradi Kota Ternate ini, perbuatan mantan Plt Kepala Inspektorat Halsel, Fadila Abbas, tidak perlu lagi dikasih kesempatan untuk membayar kerugian, tetapi diharapkan Kejari Labuha segera melakukan langkah-langkah penyelidikan dan penyidikan, karena perbuatan tersebut telah melanggar Pasal 2 jo Pasal 3 UU Nomor 31 tahun 1999 dan Perubahan UU Nomor 20 tahun 2001 tentang Pemberantasan Tindak Pidana Korupsi.
Sekadar diketahui, berdasarkan audit ketaatan keuangan pada Inspektorat Halsel periode 1 Januari samapi Agustus 2021, ditemukan penggunaan anggaran pada sejumlah kegiatan yang tidak dapat dipertanggung jawabkan.
Dalam rekomendasi temuan anggaran fiktif senilai 500 juta lebih itu dimintakan kepada Inspektur untuk mengambil langkah tegas terhadap tindakan yang dilakukan Sekretaris Inspektorat Halsel, Fadila Abbas. (rul/ask)
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