scholarly journals Kedudukan Bendahara Pasca Undang-Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara

2016 ◽  
Vol 1 (3) ◽  
pp. 19-33
Author(s):  
Febie Saputra
Keyword(s):  
Financial Management ◽  
Functional Role ◽  
Good Governance ◽  
The State ◽  
State Budget ◽  
Finance Law ◽  
State Finance ◽  
Financial Audit ◽  
The Republic ◽  
The Government

The three packages of law on state financial management (Law No. 17 of 2003 on State Finance, Law No. 1 of 2004 on State Treasury and Law No. 15 of 2004 on State Financial Audit) have some fundamental differences from previous regulations. One of them is to post State Treasurer as a functional role. The government conducts a central role in achieving good governance in the implementation of the state budget. Article 23 verse (1) of the 1945 Constitution of the Republic of Indonesia provides a strong legal basis to implement the principles of good governance. In managing the state budget, one mechanism to implement good governance is to improve state treasurer professionalism as a functional role; unfortunately, the research shows that more sustained and coherent efforts are needed to realize this.   Abstrak Apabila dibandingkan dengan peraturan perundang-undangan sebelumnya, ketiga paket undang-undang pengelolaan keuangan negara, yaitu Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara, Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara dan Undang-Undang Nomor 15 Tahun 2004 tentang Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara, memiliki beberapa perbedaan yang cukup mendasar. Salah satu di antaranya adalah jabatan bendahara sebagai jabatan fungsional. Pemerintah memegang peran utama dalam mewujudkan good governance dalam pelaksanaan anggaran belanja negara. Pasal 23 ayat (1) Undang-Undang Dasar Negara Republik Indonesia 1945 telah memberikan landasan hukum yang kuat dalam rangka penerapan prinsip-prinsip good governance. Dalam mengelola APBN, salah satu mekanisme untuk mewujudkan good governance adalah dengan meningkatkan profesionalisme bendahara negara sebagai tenaga fungsional; namun demikian, penelitian menunjukkan bahwa upaya terkait dan berkelanjutan dibutuhkan untuk merealisasikan maksud tersebut.

TINJAUAN TEORITIS WEWENANG DPR DALAM PENETAPAN DAN PENGAWASAN APBN BERDASARKAN PASAL 23 UNDANG-UNDANG DASAR NEGARA REPUBLIK INDONESIA TAHUN 1945

2017 ◽  
Vol 6 (2) ◽  
pp. 59
Author(s):  
Nanik Ida Rosini
Keyword(s):  
State Government ◽  
House Of Representatives ◽  
Financial Management ◽  
Good Governance ◽  
The State ◽  
Research Writing ◽  
State Budget ◽  
Financial Responsibility ◽  
State Finance ◽  
The Republic

The purpose of this research is to know and understand the source of authority of the House of Representatives (DPR) in setting the state budget and to know and understand whether the authority of the House of Representatives (DPR) as a legislative institution in accordance with the Constitution of the Republic of Indonesia in 1945 in the establishment and supervision Budget relating to financial managemen. this is normative Reaserch Method, which uses materials such law; legislation as primary law; legal theories, research, writing (the work) of the legal scholars and other written legal documents that are relevant to the object of research and other written documents relevan.Dalam order to realize good governance in the running state government, since a few years ago have been implemented Government Financial Management reform. Research shows first, the reform: getting a strong legal basis with the enactment of Law No. 17 Year 2003 on State Finance, Law No. 1 of 2004 on State Treasury and Law No. 15 of 2004 on Management and Financial Responsibility State, second, organize the separation of functions of state financial management officer consisting of: the Minister of Finance as the Manager of Finance and the State General Treasurer, while the leadership of the Ministry / Agency as Budget User. Keywords: Authority, Supervision Budget, State Financial Management Officer

scholarly journals The Position and Authority of the State Audit Board in the Indonesian Constitutional Structure

2019 ◽  
Vol 1 (4) ◽  
pp. 176-188
Author(s):  
M. Afif Hasbullah
Keyword(s):  
Financial Management ◽  
State Institution ◽  
The State ◽  
State Agency ◽  
Legal Principles ◽  
State Administration ◽  
Finance Law ◽  
State Audit ◽  
State Finance ◽  
The Republic

This study aims to analyze the position and authority of the Supreme Audit Agency's audit in the Indonesian state administration structure. The research method used is the juridical-normative concept. This research uses statutory law materials and legal journals that have the subject of State Finance Law. This research was also conducted by analyzing the primary legal material, namely by examining theories, concepts, legal principles and legislation related to State Finance Law. Based on the study and analysis of legal sources, it can be concluded that the position of the Supreme Audit Agency of the Republic of Indonesia in the state administration system is a state institution whose authority is granted by the 1945 Constitution of the Republic of Indonesia (constitutionally entrusted power) so that it can be called the main state organ or the primary state agency. The State Audit Board has the authority to carry out audits of state and regional financial management as mandated in Article 23E of the 1945 Constitution of the Republic of Indonesia and Law Number 15 of 2006 concerning the State Audit Board.

scholarly journals Pengaruh Audit Internal dan Akuntabilitas Suber Daya Manusia terhadap Perwujudan Good Governance pada Lembaga SKK Migas

2015 ◽  
Vol 5 (1) ◽  
pp. 93
Author(s):  
Latifah Latifah ◽  
A. Rinto Pudyantoro
Keyword(s):  
Human Resources ◽  
Oil And Gas ◽  
Good Governance ◽  
Internal Audit ◽  
Sampling Technique ◽  
The State ◽  
Survey Method ◽  
Special Unit ◽  
The Republic ◽  
The Government

<p>Special Unit for Upstream Oil and Gas Business Activities (SKK Migas) is an institution established by the Government of the Republic of Indonesia through Presidential Regulation (Perpres) No. 9 of 2013 on the Management of Upstream Oil and Gas Business Activities. The task of SKK Migas is to manage the upstream oil and gas business activities based on cooperation contracts. The purpose of the establishment of this institution so that retrieval of natural resources of oil and gas owned by the State can provide maximum benefit and acceptance for the state to the greatest prosperity of the people. Based on these tasks and objectives, SKK Migas is responsible to the state and all Indonesian people to work properly, honestly, fairly, cleanly, transparently and competently in order to achieve good governance of state institutions. Therefore, internal monitoring (internal audit) and accountability of its human resources are required. This research has a purpose to test the influence of internal audit and human resource accountability to the achievement of good governance at SKK Migas institution. This research uses survey method with population of all staffs of SKK Migas. Sampling method used is sampling with purposive sampling technique. In this study, 145 samples were taken. Methods of data collection was done by using questionnaires containing several questions with the method of data analysis using multiple regression. The result of this research is to accept both hypothesis which is internal audit have positive effect toward the achievement of good governance in SKK Migas. And the accountability of human resources positively affect the achievement of good governance in SKK Migas.</p>

scholarly journals KAJIAN AKADEMIK TENTANG PEMOTONGAN GAJI PEGAWAI NEGERI SIPIL TUGAS BELAJAR DALAM SISTEM KEUANGAN NEGARA

Yuridika ◽  
2010 ◽  
Vol 25 (1) ◽  
Author(s):  
Indrawati . ◽  
Rr. Herini Siti Aisyah
Keyword(s):  
Financial Management ◽  
Good Governance ◽  
Final Report ◽  
State Budget ◽  
National Education ◽  
Financial Accountability ◽  
Professional Educators ◽  
The Government ◽  
Basic Salary

There are many various efforts have been taken by the Government to improve the quality of education in Indonesia, one of them with empowerment and improving the quality of teachers and lecturers as professional educators must have the academic qualifications, competence, education certificates, and have the ability to achieve national education goals. However, as consequences Government cut the student salaries component included basic salary and allowances, and only receive the benefits of the family. The existing lawsconcerning the financial management of state budget allocations, especially civil servants salaries that are taking education in the Ministry of National Education in Indonesia that are incompatible with the principles of good governance. While the principle of state financial accountability contained in Article 23 art (1) of UUD 1945 that is “responsible for the greatest prosperity of the people”. The dimensions of financial accountability, not judged merely from the final report submitted, but from the beginning of the design process, discussion, and ratification, and implementationKeyword : education, payroll deduction, regulation, good governance, accountability.

scholarly journals Transparency of information contained in the state budget from the view of utility for the citizen

2020 ◽  
pp. 3-14
Author(s):  
Maria Elżbieta Jastrzębska ◽  
Keyword(s):  
Descriptive Analysis ◽  
Inductive Reasoning ◽  
Research Problem ◽  
The State ◽  
Point Of View ◽  
State Budget ◽  
Fiscal Transparency ◽  
State Finance ◽  
The Government ◽  
Flow Of Information

Purpose – The purpose of the article is to assess the transparency of information contained in the state budget from the point of view of usefulness for the citizen and to recommend actions to increase the transparency of information in this regard. Methods – Descriptive analysis and deductive and inductive reasoning were used. Research description – The essence of fiscal transparency in the context of social responsibility of the government was discussed. The scope of information included in: the multi-year financial state finance, the budget act, the report on the implementation of the state budget, the analysis of the implementation of the state budget was analyzed. The assessment of information in the above-mentioned scope was carried out from the point of view of usefulness for the citizen and the flow of information between the government and citizens about public funds collected and allocated by the state budget. Finally, recommendations were made for actions to be taken to increase the transparency of information contained in the state budget. Results – The transparency of the information contained in the state budget (at the stage of its planning, adoption, implementation, reporting and controlling budget implementation) is very limited from the point of view of its usefulness for the citizen. It is necessary to take specific actions to increase the transparency of information contained in the state budget from the point of view of its usefulness for the citizen. Originality / value – the literature on the subject lacks publications devoted to the issue of transparency of the state budget in our country. The article addresses this research problem by assessing the content of information published by the government in the state budget as the basic public fund from the point of view of the usefulness of this information for the citizen.

scholarly journals Kedudukan Peradilan Administrasi Negara Sebagai Upaya Dalam Mendorong Terbentuknya Pemerintahan Yang Baik

2021 ◽  
Vol 6 (1) ◽  
pp. 10
Author(s):  
Khalid Dahlan ◽  
Anna Erliyana Chandra
Keyword(s):  
Good Governance ◽  
The State ◽  
Government Administration ◽  
Government Decision ◽  
State Administration ◽  
Good Government ◽  
The Republic ◽  
The Government

Efforts to encourage the implementation of proper governments are continually done in each country, including one of them in the Republic of Indonesia. A decent government can be realized if it is followed by government decisions that are responsive to the needs and interests of the community. The decision of the state administration officials in the effort to realize a proper government must be based on the general principles of good governance, especially those that have been mentioned in Act. No. 30 of 2014 concerning Government Administration. In term of realizing a proper government, it not only becomes the duty of the state administration officials through the decisions formed, but also the involvement of the community as the plaintiff for any government decision that feels disadvantaged and the state administrative court as an institution that examines and decides disputes between the community and the government by continuing to refer the laws and general principles of a good government is part of realizing a good governance.

scholarly journals CONSTITUTIONAL AND FINANCIAL LEGAL ASPECTS OF THE STATE BUDGET IN THE REPUBLIC OF BULGARIA

2020 ◽  
Vol 2 (1) ◽  
pp. 16-42
Author(s):  
Valentina Goleva ◽  
Vesela Mircheva
Keyword(s):  
Political Institutions ◽  
Legal Regulation ◽  
Legal Aspects ◽  
The State ◽  
Budgetary Process ◽  
State Budget ◽  
Legal Form ◽  
Fiscal System ◽  
The Republic ◽  
The Government

The study examines the role and place of the two major political institutions, namely government and parliament, in the preparation and adoption of the state budget. The importance of the state budget for the implementation of the political program for the management of the government, as well as the need for its public discussion in the parliament, is substantiated. That is why the annual state budget is adopted in the legal form of the law and the legislative procedure for its adoption is followed, focusing on its specifics. An analysis is presented of the position of the state budget in the budget system of the Republic of Bulgaria, and in particular – in the consolidated fiscal system. The legal regulation of the budgetary process is also examined, and its stages are monitored.

scholarly journals Pengaturan Pengelolaan Dan Pengawasan Keuangan Negara Terhadap Badan Usaha Milik Negara (BUMN)

INICIO LEGIS ◽  
2021 ◽  
Vol 2 (2) ◽  
pp. 153-163
Author(s):  
Akbar Baitullah ◽  
Indah Cahyani
Keyword(s):  
Financial Management ◽  
Research Method ◽  
The State ◽  
Research Approach ◽  
Finance Law ◽  
State Finance ◽  
State Capital ◽  
Legal Arguments ◽  
The Difference ◽  
Business Entities

 Badan Usaha Milik Negara atau BUMN merupakan salah satu badan usaha berbentuk perusahaan yang dimiliki oleh negara yang seluruh atau sebagian besar modalnya dimiliki oleh negara melalui penyertaan secara langsung yang berasal dari kekayaan negara yang dipisahkan. Problematika yaitu adanya konflik hukum atau disharmonisasi antar peraturan perundang-undangan terkait pola pengawasan pada BUMN tersebut, utamanya pada pengelolaan keuangan. Metode penelitian yang digunakan adalah normatif, penelitian ini dilakukan dengan tujuan untuk memberikan argumentasi hukum. Adapun pendekatan penelitian yang digunakan adalah pendekatan perundang-undangan (Statute Approach) dan Pendekatan Kasus (Case Approach).  Penelitian ini menghasilkan Pertama, berdasarkan konflik hukum yang ada sangat penting untuk membuat aturan terkait penyertaan modal negara yang sudah dilaksanakan terhadap BUMN. Kedua, ketidakpastian hukum karena perbedaan istilah BUMN antara Undang-Undang Keuangan Negara dengan Undang-Undang BUMN perlu ditegaskan kembali terkait BUMN sebenarnya berstatus negeri atau swasta.Kata kunci: Pengelolaan Keuangan Negara, Pengawasan BUMN                                                                                                            ABSTRACTState Owned Enterprises or BUMN are business entities in the form of companies owned by the state whose entire or most of the capital is owned by the state through direct investment originating from separated state assets. The problem is that there is a legal conflict or disharmony between laws and regulations related to the supervision pattern in the BUMN, especially in financial management. The research method used is normative, this research was conducted with the aim of providing legal arguments. The research approach used is the statutory approach and the case approach. This research results first, based on the existing legal conflicts, it is very important to make rules related to the participation of state capital that have been implemented for SOEs. Second, legal uncertainty due to the difference in the term BUMN between the State Finance Law and the BUMN Law needs to be reaffirmed regarding BUMN actually having a public or private status.Keywords: State Financial Management, BUMN Suprvision

scholarly journals The Auhtority of the Audit Board of The Republic Of Indonesia in Carrying Out Audits of Village Financial Management

2019 ◽  
Vol 7 (10) ◽  
Author(s):  
Seviola Islaini ◽  
Lalu Husni ◽  
M. Ilwan
Keyword(s):  
Financial Management ◽  
Central Government ◽  
Regional Government ◽  
Conceptual Approach ◽  
The Status ◽  
State Finance ◽  
The Republic ◽  
The Government ◽  
Village Government ◽  
State Regional

This study aims to determine the authority of the Audit Board of The Republic of Indonesia in carrying out audits of Village Financial Management. This research is a normative legal research with a statutory approach and conceptual approach. Based on the research results it is known that the inspection conducted by the Audit Board of The Republic of Indonesia covers all elements of state finance as stipulated in Law Number 17 of 2003, but village finance is not explicitly mentioned in the regulation. Referring to the approach used in formulating State Finances in a general explanation of Law Number 17 of 2003 concerning State Finances, can be said that finance managed by the village government is also included in the scope of state/regional finances which are also the object of Supreme Audit Board audit. This is related to the clarity of the status and legal certainty over villages in the constitution of the Republic of Indonesia. Village government as the lowest body of authority has the original authority to regulate its own household also has the authority and power as a gradual delegation of government over it ie the regional government and the central government, so that the central/regional government and village government is an inseparable part of government administration country. Therefore village finance is a state/regional financial subsystem as a consequence of the division of tasks among the government, regional government and village government.

Filantropi Islam sebagai Strategi Manajemen Keuangan Lembaga Pendidikan

2019 ◽  
Vol 1 (1) ◽  
pp. 27
Author(s):  
Mukhlisin Mukhlisin ◽  
Endin Mujahidin ◽  
Indupurnahayu Indupurnahayu
Keyword(s):  
Literature Review ◽  
Financial Management ◽  
The State ◽  
Future Generations ◽  
Educational Institutions ◽  
Access To Education ◽  
State Budget ◽  
The Government ◽  
To Receive

<p class="15bIsiAbstractBInggris">The government has indeed allocated 20% of the state budget for education. Nevertheless, there are still Indonesian children who have not yet had access to education with standards. Therefore, it is an essential awareness of Islamic Philanthropy from individuals of Indonesian society and educational institutions so that it is expected to be more wide open the opportunities of future generations to receive a decent education. The purpose of this study was to obtain an explanation of the concept of Islamic Philanthropy in the Book of Regional Territories at Ta'lim wa al Waqfi fi al Mujtama'at al Islamiyah. The approach used in this research is library research.The results of this study indicate that Islamic Philanthropy with various kinds such as endowments, zakat, infaq, alms and grants can be a strategy as well as a solution in terms of financial management of educational institutions related to income and use. based on a literature review of the Tamwil at Ta'lim wa al Waqfi fi al Mujtama’at al Islamiyah which provides a strong foundation for the purpose of Islamic Philanthropy including in financing educational institutions</p><p class="16aJudulAbstrak"><strong>Abstrak</strong></p><p class="16bIsiAbstrak">Pemerintah memang telah mengalokasikan 20% dari APBN untuk pendidikan. Meskipun demikian, masih ada anak-anak Indonesia yang belum mendapatkan akses pendidikan dengan standar. Oleh karena itu, sangat diperlukan kesadaran Filantropi Islam dari individu masyarakat Indonesia maupun lembaga pendidikan sehingga diharapkan akan lebih terbuka lebar peluang generasi mendatang mengenyam pendidikan yang layak. Tujuan penelitian ini adalah untuk mendapatkan penjelasan tentang konsep Filantropi Islam dalam Kitab <em>Tamwil at Ta’lim wa al Waqfi fi al Mujtama’at al Islamiyah</em>. Pendekatan yang digunakan dalam penelitian ini adalah <em>library</em> <em>research</em>. Hasil penelitian ini menunjukkan bahwa Filantropi Islam dengan berbagai ragamnya seperti wakaf, zakat, infak, sedekah dan hibah bisa menjadi strategi sekaligus solusi dalam hal pengelolaan keuangan lembaga pendidikan terkait dengan pendapatan dan penggunaannya. berdasarkan kajian pustaka kitab <em>Tamwil at Ta’lim wa al Waqfi fi al Mujtama’at al Islamiyah</em> yang memberikan landasan kuat pemanfaatan Filantropi Islam termasuk dalam pembiayaan lembaga pendidikan.</p>

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