Analisis Yuridis Restrukturisasi Kelembagaan SPPG Melalui Pola Pengelolaan Keuangan Blud sebagai Upaya Sistemik Pencegahan Korupsi Anggaran MBG
Main Article Content
Abstract
The Free Nutritious Meals Program (Makan Bergizi Gratis/MBG) is a public policy carrying corruption risks in procurement, budget management, supply chains, production, and distribution within Nutrition Fulfillment Service Units (Satuan Pelayanan Pemenuhan Gizi/SPPG). This study analyzes juridically the restructuring of SPPG service functions through the Regional Public Service Agency Financial Management Pattern (Pola Pengelolaan Keuangan Badan Layanan Umum Daerah/PPK-BLUD) as a corruption-prevention effort. The study employs normative legal research using statutory, conceptual, and comparative approaches, with prescriptive analysis of authority, institutions, finance, procurement, and oversight. The findings indicate that SPPG within the National Nutrition Agency cannot be directly converted into a BLUD; however, de lege ferenda, its service functions may be restructured into a local government implementation unit (UPTD) applying PPK-BLUD while retaining national authority. The reconstruction should adopt an ex ante institutional design through separation of functions, financial-service accountability, MBG Financial-Service Traceability, and multi-layer oversight. The novelty lies in integrating these instruments within a National Governance–Local Public Service Model, enabling budget use to be traced to service outputs and beneficiaries while strengthening detection of irregularities.
Downloads
Article Details
Section
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
How to Cite
References
Afrida, A., & Yanto. (2019). Studi kualitatif pelaksanaan metode akuntansi berbasis akrual pada Puskesmas Tahunan setelah menjadi Badan Layanan Umum Daerah (BLUD). Jurnal Rekognisi Akuntansi, 3(1), 50–64.
Aisyah, S., Meyra, C. C., Lestari, A. P., & Sari, D. A. (2025). Kepastian hukum Program Makan Bergizi Gratis dalam menjamin akuntabilitas publik. Jurnal Mitra Pengembangan Hukum, 1(3), 29–37.
Ansell, C., & Gash, A. (2008). Collaborative governance in theory and practice. Journal of Public Administration Research and Theory, 18(4), 543–571. https://doi.org/10.1093/jopart/mum032
Ardina, F., Wulansari, R., Purnama, T. Z., & Khoirunisa, F. (2025). Kolaborasi multiactor dalam pelaksanaan Program Makan Bergizi Gratis di Kota Magelang. Journal of Governance and Public Administration, 3(1).
Arora, P., & Sharma, S. (2024). Social audit of mid-day meal scheme for sustainable development. Journal of Krishi Vigyan, 12(3), 662–669. https://doi.org/10.5958/2349-4433.2022.00173.3
Badan Gizi Nasional. (2025). Peraturan Badan Gizi Nasional Nomor 2 Tahun 2025 tentang Pengawasan Intern di Lingkungan Badan Gizi Nasional. Berita Negara Republik Indonesia Tahun 2025 Nomor 377.
Badan Gizi Nasional. (2025). Peraturan Badan Gizi Nasional Nomor 3 Tahun 2025 tentang Standar Layanan Informasi Publik di Lingkungan Badan Gizi Nasional. Berita Negara Republik Indonesia Tahun 2025 Nomor 476.
Badan Gizi Nasional. (2026). Peraturan Badan Gizi Nasional Nomor 4 Tahun 2026 tentang Sistem Penjaminan Keamanan Pangan dan Mutu Pangan di Lingkungan Badan Gizi Nasional. Berita Negara Republik Indonesia Tahun 2026 Nomor 229.
Badan Gizi Nasional. (2026). Peraturan Badan Gizi Nasional Nomor 6 Tahun 2026 tentang Kerja Sama Pembangunan Satuan Pelayanan Pemenuhan Gizi dan Penyiapan Sarana Prasarana Penyelenggaraan Program Makan Bergizi Gratis. Berita Negara Republik Indonesia Tahun 2026 Nomor 292.
Badan Gizi Nasional. (2026). Peraturan Badan Gizi Nasional Nomor 7 Tahun 2026 tentang Satu Data Pemenuhan Gizi Nasional. Berita Negara Republik Indonesia Tahun 2026 Nomor 324.
Badan Gizi Nasional. (2026). Peraturan Badan Gizi Nasional Nomor 9 Tahun 2026 tentang Organisasi dan Tata Kerja Kantor Pelayanan Pemenuhan Gizi di Lingkungan Badan Gizi Nasional. Berita Negara Republik Indonesia Tahun 2026 Nomor 301.
Badan Pengawasan Keuangan dan Pembangunan. (2022). Laporan akuntabilitas kinerja instansi pemerintah (LAKIP) BPKP tahun 2021. Badan Pengawasan Keuangan dan Pembangunan.
Chakraborty, T., & Jayaraman, R. (2019). School feeding and learning achievement: Evidence from India's midday meal program. Journal of Development Economics, 139, 249–265. https://doi.org/10.1016/j.jdeveco.2018.10.011
China Daily. (2024, December 22). 1,200 punished for misusing rural school meal program funds. https://www.chinadaily.com.cn/a/202412/22/WS6767d2cea310f1265a1d440b.html
Diniz Oliveira, T., Pereda, P. C., Elias, L. P., & Duran, A. C. (2026). Socioeconomic effects of direct procurement from family farming in the Brazilian school feeding program. Discover Sustainability, 7, 90. https://doi.org/10.1007/s43621-025-02396-y
Direct Benefit Transfer Mission. (2026). DBT schemes: PM POSHAN—Cook-cum-helper honorarium and Pradhan Mantri Poshan Shakti Nirman (PM-POSHAN). Government of India.
Emerson, K., Nabatchi, T., & Balogh, S. (2012). An integrative framework for collaborative governance. Journal of Public Administration Research and Theory, 22(1), 1–29. https://doi.org/10.1093/jopart/mur011
EmitenNews. (2026, August). Tindakan tegas Kepala BGN, ratusan kepala SPPG bermasalah dicopot. https://www.emitennews.com/news/tindakan-tegas-kepala-bgn-ratusan-kepala-sppg-bermasalah-dicopot
Fahrian, Z., & Putra, M. A. P. (2026). Analisis yuridis terhadap pertanggungjawaban risiko pelaksanaan Program Makan Bergizi Gratis pada skema kemitraan. Jurnal Media Akademik, 4(2). https://doi.org/10.62281/qx047v59
Fazekas, M., Sberna, S., & Vannucci, A. (2022). The extra-legal governance of corruption: Tracing the organization of corruption in public procurement. Governance, 35(4), 1139–1161. https://doi.org/10.1111/gove.12648
Fikri, A. (2025). Program Makan Bergizi Gratis (MBG) dalam perspektif konstitusionalisme. Justicia Sains: Jurnal Ilmu Hukum, 10(2), 437–459.
Fonseca, C. V. C., Proença, Y., Luna, I., & Saes, M. S. M. (2025). Transformative policies in Brazilian agri-food systems: An analysis of family farm procurement under the national school feeding program. Food Policy, 132, 102856. https://doi.org/10.1016/j.foodpol.2025.102856
Fundo Nacional de Desenvolvimento da Educação. (2024). Controle social—Conselho de Alimentação Escolar (CAE). Governo Federal do Brasil.
Fundo Nacional de Desenvolvimento da Educação. (2026). Programa Nacional de Alimentação Escolar (PNAE). Governo Federal do Brasil.
Global Times. (2025). China to boost whole-chain food safety oversight. https://www.globaltimes.cn/page/202510/1346576.shtml
Hakim, B. N., & Yuliana, W. (2025). Implikasi yuridis Perpres Nomor 83 Tahun 2024 terhadap tata kelola Program Makan Bergizi Gratis. Ekspose: Jurnal Penelitian Hukum dan Pendidikan, 24 (2), 267 283. https://doi.org/10.30863/ekspose.v24i2.10485
Hartmann, Y., de Carvalho, D. B. B., Zandonadi, R. P., Botelho, R. B. A., & Akutsu, R. C. C. A. (2025). Brazilian National School Feeding Program: A review with content analysis of social documents using MaxQda® software. Nutrients, 17(21), 3436.
Husa, J. (2015). A new introduction to comparative law. Hart Publishing.
Hutchinson, T., & Duncan, N. (2012). Defining and describing what we do: Doctrinal legal research. Deakin Law Review, 17(1), 83–119.
Indonesia. (1945). Undang-Undang Dasar Negara Republik Indonesia Tahun 1945.
Indonesia. (2004). Undang-Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara. Lembaran Negara Republik Indonesia Tahun 2004 Nomor 5, Tambahan Lembaran Negara Republik Indonesia Nomor 4355.
Indonesia. (2014). Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah. Lembaran Negara Republik Indonesia Tahun 2014 Nomor 244, Tambahan Lembaran Negara Republik Indonesia Nomor 5587.
Indonesia. (2019). Peraturan Pemerintah Nomor 12 Tahun 2019 tentang Pengelolaan Keuangan Daerah. Lembaran Negara Republik Indonesia Tahun 2019 Nomor 42, Tambahan Lembaran Negara Republik Indonesia Nomor 6322.
Indonesia. (2024). Peraturan Presiden Nomor 83 Tahun 2024 tentang Badan Gizi Nasional. Lembaran Negara Republik Indonesia Tahun 2024 Nomor 173.
Indonesia. (2025). Peraturan Presiden Nomor 115 Tahun 2025 tentang Tata Kelola Penyelenggaraan Program Makan Bergizi Gratis. Lembaran Negara Republik Indonesia Tahun 2025 Nomor 183.
Japan Fair Trade Commission. (2024, May 22). The JFTC issued cease and desist orders and surcharge payment orders against participants in biddings for school lunch service for junior high schools ordered by Nagoya City.
Jiménez, A., Hanoteau, J., & Barkemeyer, R. (2022). E-procurement and firm corruption to secure public contracts: The moderating role of governance institutions and supranational support. Journal of Business Research, 149, 640–650. https://doi.org/10.1016/j.jbusres.2022.05.070
Kementerian Dalam Negeri Republik Indonesia. (2018). Peraturan Menteri Dalam Negeri Nomor 79 Tahun 2018 tentang Badan Layanan Umum Daerah. Berita Negara Republik Indonesia Tahun 2018 Nomor 1213.
Khairiah, U., Saputra, J. H., Warsiman, & Sipahutar, A. (2025). Pengaturan hukum dan pertanggungjawaban pidana dalam Program Makan Bergizi Gratis (MBG) dalam kajian prinsip pelayanan publik dan akuntabilitas negara. Jurnal Ilmiah Penegakan Hukum, 12(2), 196–206. https://doi.org/10.31289/jiph.v12i2.14087
Kompas.com. (2026, August 7). Kepala BGN: 66 kepala SPPG diberhentikan tidak hormat, status ASN-PPPK juga dicopot. https://nasional.kompas.com/read/2026/08/07/19115411/kepala-bgn-66-kepala-sppg-diberhentikan-tidak-hormat-status-asn-pppk-juga
Kontan. (2026, August 3). 137 kepala dapur MBG langsung dicopot, pesannya jelas: Tak ada toleransi. https://nasional.kontan.co.id/news/kepala-bgn-copot-137-kepala-sppg-tegaskan-nol-toleransi-keracunan-dan-korupsi
Mahmudi. (2016). Akuntansi sektor publik. UII Press.
Mardiasmo. (2018). Akuntansi sektor publik. Andi.
Marzuki, P. M. (2022). Penelitian hukum: Edisi revisi. Kencana.
Mayarnis, S., & Puspitasari, F. (2026). Penggelembungan harga bahan baku sebagai celah korupsi dalam implementasi Program Makan Bergizi Gratis. AL-DALIL: Jurnal Ilmu Sosial, Politik, dan Hukum, 4(1), 26–31.
McConville, M., & Chui, W. H. (Eds.). (2017). Research methods for law (2nd ed.). Edinburgh University Press.
Ministry of Education of the People's Republic of China. (2024). Guidelines on promoting school meal services and regulating food safety and meal expenses management. Ministry of Education.
Ministry of Education, Government of India. (2022). Guidelines on social audit under PM POSHAN scheme. Department of School Education and Literacy.
Ministry of Education, Government of India. (2022). PM POSHAN guidelines. Department of School Education and Literacy.
Neu, D., Everett, J., & Rahaman, A. S. (2015). Preventing corruption within government procurement: Constructing the disciplined and ethical subject. Critical Perspectives on Accounting, 28, 49–61. https://doi.org/10.1016/j.cpa.2014.03.012
Ombudsman Republik Indonesia. (2025, May 14). Ombudsman RI perkuat pengawasan Program Makan Bergizi Gratis. https://ombudsman.go.id/news/r/-ombudsman-ri-perkuat-pengawasan-program-makan-bergizi-gratis
Organisation for Economic Co-operation and Development. (2007). Integrity in public procurement. OECD Publishing.
Organisation for Economic Co-operation and Development. (2025). OECD guidelines for fighting bid rigging in public procurement: 2025 update. OECD Publishing. https://doi.org/10.1787/cbe05a56-en
Organisation for Economic Co-operation and Development. (2025). OECD guidelines for fighting bid rigging in public procurement: Tender design checklist. OECD Publishing.
Pusdiklat Pemda. (2025). Praktik terbaik implementasi BLUD di rumah sakit dan Puskesmas. https://www.pusdiklatpemda.com/praktik-terbaik-implementasi-blud-di-rumah-sakit-dan-puskesmas/
Sabardiman, K., Afrizal, A., & Nurmaesah, N. (2020). Evaluasi perubahan Puskesmas menjadi Badan Layanan Usaha Daerah (BLUD) terhadap tata pengelolaan keuangan daerah. Jurnal Proaksi, 7(2), 194–212. https://doi.org/10.32534/jpk.v7i2.1334
Saitama City. (2026). School lunch fee public accounting (学校給食費の公会計化). City of Saitama.
Scott, I. (2013). Institutional design and corruption prevention in Hong Kong. Journal of Contemporary China, 22(79), 77–92. https://doi.org/10.1080/10670564.2012.716945
Shahan, A. M., Jahan, F., & Khair, R. A. (2021). A glimpse of light in darkness: Performance-based accountability in Bangladesh public administration. Public Administration and Development, 41(4), 191–202. https://doi.org/10.1002/pad.1945
Silva, C. L. da, & Muniz, D. M. (2022). Controle social no Programa Nacional de Alimentação Escolar: Limites e potencialidades da atuação dos Conselhos no Paraná. Interações, 23(2), 473–488. https://doi.org/10.20435/inter.v23i2.3229
Simangunsong, G. A., & Sinaga, L. V. (2026). Tanggung jawab perdata pengelola dapur Program Makan Bergizi Gratis (MBG) menurut KUHPerdata. Judge: Jurnal Hukum, 6(8), 1340–1347.
Soekanto, S., & Mamudji, S. (2015). Penelitian hukum normatif: Suatu tinjauan singkat. Rajawali Pers.
Sonnino, R., Lozano Torres, C., & Schneider, S. (2014). Reflexive governance for food security: The example of school feeding in Brazil. Journal of Rural Studies, 36, 1–12. https://doi.org/10.1016/j.jrurstud.2014.06.003
State Administration for Market Regulation. (2025). Guidelines for the management of school meal service enterprises (national standard). State Administration for Market Regulation.
Suara Garut. (2026, August). BGN pecat 249 kepala SPPG akibat penyimpangan tata kelola keuangan program MBG. https://suaragarut.id/bgn-pecat-249-kepala-sppg-pelanggaran-disiplin
Suardi, I., Rossieta, H., Djakman, C., & Diyanty, V. (2024). Procurement governance in reducing corruption in the Indonesian public sector: A mixed method approach. Cogent Business & Management, 11(1), Article 2393744. https://doi.org/10.1080/23311975.2024.2393744
Thai, K. V. (2001). Public procurement re-examined. Journal of Public Procurement, 1(1), 9–50. https://doi.org/10.1108/JOPP-01-01-2001-B001
Turner, M., Prasojo, E., & Sumarwono, R. (2022). The challenge of reforming big bureaucracy in Indonesia. Policy Studies, 43(2), 333–351. https://doi.org/10.1080/01442872.2019.1708301
Van Hoecke, M. (Ed.). (2015). Methodologies of legal research: Which kind of method for what kind of discipline?Hart Publishing.
Wibowo, B. T., Rianestu, F. A. S., & Gaol, I. D. L. (2026). Transparansi dan pengawasan keuangan negara dalam implementasi Program Makan Bergizi Gratis (MBG). Jurnal Media Administrasi, 11(1), 64–70. https://doi.org/10.56444/jma.v11i1.3670
Widowati, T., & Masdjojo, G. (2025). Evaluasi kinerja keuangan Badan Layanan Umum Daerah. Jurnal Litbang Kota Pekalongan, 23, 27–37. https://doi.org/10.54911/litbang.v23i1.1033
Yanova, M. H., Komarudin, P., & Hadi, H. (2023). Metode penelitian hukum: Analisis problematika hukum dengan metode penelitian normatif dan empiris. Badamai Law Journal, 8(2).
Zhang, F., Hu, X., Tian, Z., Zhang, Q., & Ma, G. (2014). Literature research of the Nutrition Improvement Programme for Rural Compulsory Education Students in China. Public Health Nutrition, 18(5), 936–943. https://doi.org/10.1017/S1368980014001001