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Peran Akuntansi Nasional Untuk Beras: Ekspor Impor dan Inflasi Harga

Andriani Novitasari, Dr. Sumiyana, M.Si

2024 | Disertasi | S3 Ilmu Akuntansi

Abstrak/Intisari Disertasi

Latar Belakang

Penelitian ini menyoroti fenomena berkelanjutan impor beras oleh Indonesia yang belum mampu mengatasi masalah ketahanan pangan. Kendati impor dilakukan, harga beras dalam negeri tetap tinggi, yang menunjukkan adanya kelemahan dalam regulasi, tata kelola, dan sistem akuntansi nasional. Penulis mengamati bahwa regulasi yang rumit dan data yang tidak akurat menjadi kendala utama dalam menciptakan kebijakan yang efektif.

Tujuan dan Fokus Penelitian

Penelitian ini bertujuan untuk:

  1. Mengkaji bagaimana regulasi yang rumit memengaruhi keputusan impor beras.
  2. Mengidentifikasi faktor-faktor yang menyebabkan rendahnya akuntabilitas pemerintah.
  3. Menjelaskan peran oligarki dalam sistem pangan nasional.
  4. Menilai dampak regulasi tidak fokus, oportunisme ekonomi, dan manajemen instan terhadap defisit beras dan inflasi harga.

Metode Penelitian

Penelitian menggunakan pendekatan kualitatif dengan wawancara mendalam dan analisis dokumen. Informasi dikumpulkan dari berbagai pihak, termasuk petani, Badan Pangan Nasional, Bulog, dan Kementerian Pertanian. Data dianalisis menggunakan perangkat lunak NVivo untuk mengidentifikasi tema-tema kunci, seperti regulasi rumit, akuntabilitas dinamis, dan oligarki.

Temuan Utama

  1. Regulasi Rumit
    Regulasi beras di Indonesia melibatkan banyak institusi, seperti Kementerian Pertanian, BPS, dan Bulog, yang sering kali tumpang tindih dan tidak terkoordinasi. Hal ini mengakibatkan ketidakjelasan tanggung jawab, yang memperburuk masalah defisit beras.

  2. Akuntabilitas Dinamis Rendah
    Pemerintah tidak memiliki mekanisme yang cukup baik untuk mengevaluasi kinerja tata kelola pangan. Rendahnya transfer pengetahuan dan lemahnya pengawasan menyebabkan ketidakefektifan dalam pengelolaan produksi dan distribusi beras.

  3. Oportunisme Ekonomi
    Importir dan aktor ekonomi tertentu memanfaatkan kompleksitas regulasi untuk menguasai pasar, menciptakan monopoli, dan mengendalikan harga beras.

  4. Oligarki Pangan
    Kelompok elit dengan kepentingan politik dan ekonomi memainkan peran besar dalam menentukan kebijakan impor dan distribusi beras, sering kali bertentangan dengan kepentingan petani lokal.

  5. Manajemen Instan
    Pengambilan keputusan yang bersifat ad hoc tanpa sistem perencanaan jangka panjang menjadi penyebab utama ketergantungan pada impor. Sistem informasi akuntansi belum dimanfaatkan secara maksimal untuk mendukung transparansi dan efisiensi.

Rekomendasi

  1. Perbaikan Regulasi
    Mengintegrasikan sistem regulasi dengan teknologi informasi untuk menghindari tumpang tindih kebijakan. Badan Pangan Nasional harus diberikan mandat yang lebih jelas untuk mengoordinasikan semua aktivitas terkait beras.

  2. Peningkatan Akuntabilitas
    Pemerintah perlu memperkuat mekanisme evaluasi dan pengawasan dalam tata kelola pangan, termasuk penerapan sistem akuntansi nasional yang berbasis teknologi.

  3. Transformasi Sistem Pangan
    Belajar dari Thailand dan Vietnam, Indonesia perlu menerapkan teknologi pemetaan untuk meningkatkan akurasi data produksi dan distribusi beras.

  4. Pengendalian Inflasi
    Fokus regulasi harus diarahkan pada stabilisasi harga beras dengan mengurangi ketergantungan pada impor melalui peningkatan produksi lokal.

Kontribusi Penelitian

  1. Teoritis:
    Memberikan landasan teoritis untuk memahami hubungan antara regulasi, akuntabilitas, dan ketahanan pangan.

  2. Metodologis:
    Mengembangkan paradigma kritis untuk menganalisis kebijakan impor dan inflasi harga beras.

  3. Praktis:
    Memberikan rekomendasi kepada pemerintah untuk meningkatkan efektivitas tata kelola pangan nasional.

Penelitian ini menyimpulkan bahwa perbaikan tata kelola pangan di Indonesia membutuhkan reformasi regulasi, peningkatan akuntabilitas, dan integrasi teknologi untuk menciptakan sistem pangan yang berkelanjutan.

Abstract


Introduction

Indonesia faces a persistent issue of rice imports despite being an agricultural country with substantial rice production. The inability to achieve rice self-sufficiency is compounded by high domestic rice prices, even after extensive import efforts. This dissertation examines the root causes of these challenges, focusing on the role of national accounting systems, governance inefficiencies, and regulatory complexity. It identifies the systemic flaws in Indonesia's rice management, which include convoluted regulations, lack of coordination among key stakeholders, and reliance on outdated decision-making processes.

Research Objectives

The research aims to explore several interconnected issues:

  1. The impact of complex and overlapping regulations on Indonesia's reliance on rice imports.
  2. The implications of low government accountability in addressing rice deficits.
  3. The influence of oligarchic structures in shaping national rice policies.
  4. The role of regulatory inefficiencies, economic opportunism, and ad hoc management in exacerbating rice price inflation and supply deficits.

The study also aims to propose practical and policy-driven recommendations for reforming Indonesia's rice governance to achieve sustainable self-sufficiency and price stability.

Methodology

The research adopts a qualitative approach, utilizing interviews, document analysis, and data triangulation to identify patterns and themes. Interviews were conducted with various stakeholders, including farmers, officials from the National Food Agency (Badan Pangan Nasional), and other government agencies like the Ministry of Agriculture and Bulog. Data was processed and analyzed using the NVivo software to extract key themes related to regulatory challenges, governance practices, and economic dynamics.

Key Findings

1. Regulatory Complexity

The dissertation highlights that Indonesia's rice sector is governed by a labyrinth of overlapping and often contradictory regulations. Various institutions, such as the Ministry of Agriculture, the Central Bureau of Statistics (BPS), and Bulog, have fragmented responsibilities, resulting in inefficiencies and misaligned objectives. This complexity has led to unclear mandates, poor coordination, and regulatory redundancies that fail to address core issues in rice production and distribution.

2. Persistent Low Accountability

The research finds that the government's accountability mechanisms in the rice sector are weak, with limited oversight of key policies and poor evaluation frameworks. This low Accountability is attributed to the following:

  • Inadequate use of technology for monitoring and evaluation.
  • Inefficient knowledge transfer between central and regional governments.
  • A lack of systemic transparency in reporting and decision-making processes.

The dissertation posits that addressing these accountability deficits is critical for effective rice governance.

3. Economic Opportunism

The study uncovers widespread economic opportunism within Indonesia's rice import system. Certain actors exploit regulatory gaps and governance weaknesses to control rice markets, creating monopolistic conditions. These actors often manipulate import decisions and benefit from the chaotic regulatory environment, which inflates prices and undermines local production.

4. The Role of Oligarchic Structures

A significant barrier to reform in Indonesia's rice sector is the influence of oligarchic structures. Political elites and powerful business groups dominate rice policy formulation and implementation, often prioritizing their economic and political interests over national food security. This oligarchic interference perpetuates systemic inefficiencies and hinders efforts to achieve sustainable solutions.

5. Instantaneous Management

The dissertation identifies that decision-making in the rice sector often follows a short-term, reactive approach. This "warung-style" or informal management results in policies that lack coherence and long-term vision. Key challenges include:

  • Poor harmonization between agencies responsible for rice management.
  • A reliance on quick fixes, such as emergency imports, rather than addressing underlying production inefficiencies.
  • Failure to adopt integrated systems for forecasting, planning, and monitoring rice supply and demand.

6. Inflated Rice Prices Despite Imports

One of the central paradoxes examined in the dissertation is why rice prices remain high despite large-scale imports. The analysis attributes this to:

  • Regulatory mismanagement creates inefficiencies in the distribution system.
  • Economic opportunism by importers who manipulate supply to maintain high prices.
  • A lack of investment in improving domestic production and reducing dependency on imports.

7. Technological Gaps in Accounting and Data Systems

The research highlights the absence of robust national accounting systems tailored to the rice sector. Unlike Thailand and Vietnam, Indonesia has not effectively leveraged technology to collect, analyze, and utilize data for informed decision-making. These gaps result in inaccurate production forecasts and inefficient resource allocation, exacerbating rice deficits and price volatility.

Recommendations

1. Regulatory Reform

The dissertation calls for comprehensive regulatory reform to simplify and integrate the governance of the rice sector. Key recommendations include:

  • Assigning clear mandates to relevant institutions to eliminate overlaps and redundancies.
  • Establishing a central coordinating body, such as the National Food Agency, with full authority to manage rice policies.

2. Strengthening Accountability

To improve Accountability, the government should:

  • Implement performance evaluation systems for all agencies involved in rice management.
  • Utilize digital platforms to enhance transparency and real-time monitoring of production, imports, and distribution.
  • Promote knowledge sharing between central and regional governments.

3. Addressing Oligarchic Influence

The dissertation suggests curbing the influence of oligarchs by:

  • Establishing transparent procurement processes for rice imports.
  • Promoting competition in the rice market to reduce monopolistic practices.
  • Strengthening anti-corruption measures to prevent political interference in rice policy.

4. Enhancing Technological Integration

Investing in advanced information systems is critical to modernizing Indonesia's rice governance. The dissertation recommends adopting technologies for:

  • Mapping and monitoring rice production.
  • Predicting supply-demand dynamics.
  • Improving efficiency in distribution and logistics.

5. Supporting Domestic Production

To reduce reliance on imports, the government must focus on:

  • Expanding and optimizing arable land for rice cultivation.
  • Providing subsidies and support to local farmers.
  • Investing in infrastructure and research to improve agricultural productivity.

6. Long-term Strategic Planning

The research advocates for a shift from reactive to proactive management in the rice sector. This includes:

  • Developing a long-term roadmap for achieving rice self-sufficiency.
  • Establishing contingency plans to address supply shocks without resorting to excessive imports.
  • Collaborating with international organizations like the FAO to adopt best practices in rice governance.

Contributions of the Research

The dissertation makes significant theoretical, methodological, and practical contributions:

  1. Theoretical Contribution:
    It enriches the understanding of the interplay between regulatory complexity, Accountability, and governance in addressing food security challenges.
  2. Methodological Contribution:
    By employing critical qualitative analysis, the research introduces innovative approaches to studying systemic inefficiencies in public sector governance.
  3. Practical Contribution:
    The findings provide actionable insights for policymakers and stakeholders, offering a blueprint for reforming Indonesia's rice sector.

Conclusion

The dissertation concludes that Indonesia's reliance on rice imports and persistent price inflation is symptomatic of deeper systemic issues, including regulatory inefficiency, low Accountability, and oligarchic interference. By addressing these challenges through regulatory reform, technological integration, and strategic planning, Indonesia can move towards a more sustainable and resilient rice governance system.

The research emphasizes that achieving this goal requires a collaborative effort involving government agencies, farmers, and private sector actors. It highlights the urgency of adopting innovative solutions and learning from global best practices to ensure food security and price stability in Indonesia.


Kata Kunci : akuntansi nasional, beras, regulasi rumit, impor, ekspor, inflasi harga

  1. S3-2024-420224-abstract.pdf  
  2. S3-2024-420224-bibliography.pdf  
  3. S3-2024-420224-tableofcontent.pdf  
  4. S3-2024-420224-title.pdf