Abstract

The synchronization of North Aceh Regent Regulation Number 3 of 2021 with Government Regulation Number 11 of 2019 is motivated by the deduction of fixed income for Gampong devices in North Aceh Regency in 2021 which is considered contrary to the Government Regulation, and brings this matter to two main problems, namely, how is the synchronization between the North Aceh regent's regulations and the PP in question. And what are the implications caused by this regulation of the Regent of North Aceh. This research uses normative legal research methods by combining the approach of legislation, conceptual approach, and analytical approach. The legal materials used consist of primary, secondary, and tertiary legal materials. The adjustment of the fixed income of the Gampong device is textually indeed contrary, because it violates the Government Regulation above. However, contextually there are several juridical foundations that authorize regional heads to make budget readjustments in regional financial management, including in terms of fixed income for Gampong devices. The mistaken regulation of the Regent of North Aceh was due to forgetting the juridical basis related to the authority to readjust the financial budget in its consideration, thus causing this regent's regulation to be defective. This state of legal defects may have implications for the cancellation of the regent's regulation in its entirety. Even so, the change in the fixed income of the Gampong device caused by this regent's regulation is still valid, because in this regent's regulation is attached the principle of presumption of validity (persumtion iustae causa). The establishment of future laws and regulations, especially in North Aceh Regency, is important to emphasize more in the stage of harmonization of the draft laws and regulations in a more comprehensive manner, even directly involving all public elements that have the potential to come into contact with the regulations to be formed. Moreover, regulations of an administrative nature such as the regent's own regulations. Because in the prevalence of antinomy between norms it is more often problematic in derivative regulations, especially administrative ones.

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