scholarly journals PENGELOLAAN KEUANGAN NEGARA

2020 ◽  
Vol 12 (2) ◽  
Author(s):  
Paulina Y Amtiran ◽  
Aldarine Molidya
Keyword(s):  
The State ◽  
Government Power ◽  
State Finance ◽  
User Property ◽  
Planning Implementation ◽  
Head Of Government

According to Law Number 17 of 2003 concerning State Finance, the President as the Head of Government holds the power to manage state finances as part of government power and power over the management of state finances is used to achieve state goals. However, to assist the Head of Government's duties, this power is delegated to the Minister of Finance, the Minister / head of the institution as the Budget User / Property User of the state ministries / institutions he leads and to the governor / regent / mayor as the head of the regional government.Financial management stages consist of planning, implementation, administration, reporting, accountability and supervision. Everything has been regulated in Law No.17 of 2003 on State Finance. In Law Number 17 of 2003 concerning State Finance, particularly articles 1 and 2, it is explained that what is meant by State Finance is all the rights and obligations of the state that can be valued in money, as well as everything in the form of money or in the form of goods that can be made state property related to the implementation of these rights and obligations. Keywords: Management Of State Finances, Rights And Obligations

PERTANGGUNGJAWABAN KERUGIAN NEGARA DALAM PENGELOLAAN KEUANGAN DAERAH

EDUKASI ◽  
2018 ◽  
Vol 16 (1) ◽  
Author(s):  
Hendra Karianga
Keyword(s):  
Financial Management ◽  
Criminal Liability ◽  
The State ◽  
Legal Proceedings ◽  
Regional Finance ◽  
Regional Budget ◽  
State Finance ◽  
Budget Policy ◽  
Definition Of ◽  
The Impact

Sources of revenue and expenditure of APBD (regional budget) can be allocated to finance the compulsory affairs and optional affairs in the form of programs and activities related to the improvement of public services, job creation, poverty alleviation, improvement of environmental quality, and regional economic growth. The implications of these policies is the need for funds to finance the implementation of the functions, that have become regional authority, is also increasing. In practice, regional financial management still poses a complicated issue because the regional head are reluctant to release pro-people regional budget policy, even implication of regional autonomy is likely to give birth to little kings in region causing losses to state finance and most end up in legal proceedings. This paper discusses the loss of state finance and forms of liability for losses to the state finance. The result of the study can be concluded firstly,  there are still many differences in giving meaning and definition of the loss of state finace and no standard definition of state losses, can cause difficulties. The difficulty there is in an effort to determine the amount of the state finance losses. The calculation of state/regions losses that occur today is simply assessing the suitability of the size of the budget and expenditure without considering profits earned by the community and the impact of the use of budget to the community. Secondly, the liability for losses to the state finance is the fulfillment of the consequences for a person to give or to do something in the regional financial management by giving birth to three forms of liability, namely the Criminal liability, Civil liability, and Administrative liability.Keywords: state finance losses, liability, regional finance.

PERSINGGUNGAN KEWENANGAN MENGADILI PENYALAHGUNAAN DISKRESI ANTARA PENGADILAN TUN DAN PENGADILAN TIPIKOR / INTERCEPTION OF JUSTICE AUTHORITY OF DISCRETION ABUSE BETWEEN ADMINISTRATION COURT AND CORRUPTION COURTS

2018 ◽  
Vol 7 (2) ◽  
pp. 213
Author(s):  
Budi Suhariyanto
Keyword(s):  
Supreme Court ◽  
Criminal Law ◽  
Administrative Law ◽  
The State ◽  
Government Officials ◽  
Criminal Process ◽  
The Supreme Court ◽  
State Finance ◽  
The Law ◽  
To Receive

Diskresi sebagai wewenang bebas, keberadaannya rentan akan disalahgunakan. Penyalahgunaan diskresi yang berimplikasi merugikan keuangan negara dapat dituntutkan pertanggungjawabannya secara hukum administrasi maupun hukum pidana. Mengingat selama ini peraturan perundang-undangan tentang pemberantasan tindak pidana korupsi tidak merumuskan secara rinci yang dimaksudkan unsur menyalahgunakan kewenangan maka para hakim menggunakan konsep penyalahgunaan wewenang dari hukum administrasi. Problema muncul saat diberlakukannya Undang-Undang Nomor 30 Tahun 2014 dimana telah memicu persinggungan dalam hal kewenangan mengadili penyalahgunaan wewenang (termasuk diskresi) antara Pengadilan Tata Usaha Negara dengan Pengadilan Tindak Pidana Korupsi. Pada perkembangannya, persinggungan kewenangan mengadili tersebut ditegaskan oleh Peraturan Mahkamah Agung Nomor 4 Tahun 2015 bahwa PTUN berwenang menerima, memeriksa, dan memutus permohonan penilaian ada atau tidak ada penyalahgunaan wewenang (termasuk diskresi) dalam Keputusan dan/atau Tindakan Pejabat Pemerintahan sebelum adanya proses pidana. Sehubungan tidak dijelaskan tentang definisi dan batasan proses pidana yang dimaksud, maka timbul penafsiran yang berbeda. Perlu diadakan kesepakatan bersama dan dituangkan dalam regulasi tentang tapal batas persinggungan yang jelas tanpa meniadakan kewenangan pengujian penyalahgunaan wewenang diskresi pada Pengadilan TUN.Discretion as free authority is vulnerable to being misused. The abuse of discretion implicating the state finance may be prosecuted by both administrative and criminal law. In view of the fact that the law on corruption eradication does not formulate in detail the intended element of authority abuse, the judges use the concept of authority abuse from administrative law. Problems arise when the enactment of Law No. 30 of 2014 triggered an interception in terms of justice/ adjudicate authority on authority abuse (including discretion) between the Administrative Court and Corruption Court. In its development, the interception of justice authority is affirmed by Regulation of the Supreme Court Number 4 of 2015 that the Administrative Court has the authority to receive, examine and decide upon the appeal there is or there is no misuse of authority in the Decision and / or Action of Government Officials prior to the criminal process. That is, shortly before the commencement of the criminal process then that's when the authority of PTUN decides to judge the misuse of authority over the case. In this context, Perma No. 4 of 2015 has imposed restrictions on the authority of the TUN Court in prosecuting the abuse of discretionary authority.

scholarly journals The Left and the Church in Greece: The ambiguity of political and religious domain relationships

2017 ◽  
Vol 20 ◽  
pp. 103-134
Author(s):  
Niki Papageorgiou
Keyword(s):  
The State ◽  
Left Wing ◽  
Government Power ◽  
Full Independence ◽  
Leftist Party ◽  
New Policies ◽  
One Year ◽  
The One ◽  
The Relationship ◽  
The Church

The occupation of government power by a leftist party in Greece (in January 2015) has formed a new political landscape and given rise to new political expectations after a long period of administration by the so-called system parties. The left-wing party, SYRIZA, was voted by Greek citizens as a new political force that could bring new policies, as it had the ambition to solve the country’s economic problems, bring social justice and tackle the severe humanitarian crisis caused by the recent long economic crisis. Regarding the religious field, the fixed aim of leftist parties was the separation between the State and the Church, which would lead to the full independence of the State from any religious or ecclesiastical influence, as well as the seizure of church assets by the State, the obligation for the clergy’s payroll to be covered by the Church, and similar demands regarding many other issues that shape the relationship between the State and the Church in Greece. This paper investigates especially the relationship between SYRIZA and the Church of Greece during the one-year period of the left-wing government, through the official discourse and political practices of the governing leftist party. For this purpose, the left-wing government’s political practices and stance towards the “religious issue,” as they are expressed by the party’s official press medium, the Avgi newspaper, are analyzed.

3.2 The subject matter of treaties The potential subject matter of treaties is unlimited; they can be about anything over which the government has authority. Treaties tend to contain two types of propositions: • specific obligations that States agree to follow and enforce; • statements about ideals and expression of joint hopes, standing as statements of good intention. An example would be the expressed desire of States to co-operate in co-ordinating developments in a specific area (for example, the treaties setting up the EU to cooperate in a range of areas). 5.3.3 The process of formalising agreement to be bound by a treaty Once the matters to be included in the treaty are settled, it is drafted, approved by prospective States and then opened for signature by an authorised person from each State (the signatory). Sometimes it is not possible for everyone to be available to sign it at the same time in each other’s presence. It is formally signed by the Head of Government or other authorised person (the signatory) or persons (signatories) in each State. The signature is in an expression of interest by the relevant State and an additional process has to take place. The whole government, or legislature, or people, of each signatory State in the usual manner for that State has to agree to the treaty, allowing ratification of the treaty to take place. This marks the formal agreement by the State to be bound by the treaty as signed. An example of this two stage process is Norway’s application to join the EC in 1973. The government of Norway signed an accession treaty joining the EC. However, the people of Norway were not prepared to support joining and the government lost a referendum (a ballot put to the people). The government, therefore, could not ratify the treaty and Norway did not join the EC. 5.3.4 The methods to minimise dissent in the negotiation process When a treaty is being negotiated by a group of nation States it may well be the case that whilst one State may be in favour of most of the treaty there are matters under discussion which they do not like, and cannot at that time agree to. Rather than risk the whole treaty failing to be negotiated, which could be an international political disaster, methods have been devised to get round these potential serious problems. If the nation State agrees with the core of the treaty but does not wish to be bound by certain aspects of the treaty they can make this clear by entering what is called a ‘derogation’. They agree the treaty with the disliked item ‘taken away’: the State opts out of that aspect. A written record of the derogation is drawn up, signed by the State concerned, and attached to the treaty. If the State is potentially sympathetic to an aspect of the treaty but for political reasons (perhaps lack of support in the nation as a whole for that particular item)

2012 ◽  
pp. 130-130
Keyword(s):  
Subject Matter ◽  
Specific Area ◽  
Negotiation Process ◽  
The State ◽  
Nation States ◽  
The People ◽  
Usual Manner ◽  
Additional Process ◽  
The Government ◽  
Head Of Government

LEGAL IMPLICATION OF THE AUDIT BOARD OF INDONESIA ON MANAGEMENT AUDIT AND FINANCIAL LIABILITY OF THE STATE AGAINST STATE-OWNED ENTERPRISES

2018 ◽  
Vol 3 (1) ◽  
pp. 75
Author(s):  
Henny Juliani
Keyword(s):  
The State ◽  
Private Finance ◽  
Management Board ◽  
State Finance ◽  
Descriptive Approach ◽  
External Auditor ◽  
Management Audit ◽  
And Control ◽  
Legal Implication ◽  
Financial Liability

The objectives of tis research is to find out implication of BPK (Auditor Board of Republic of Indonesia) in the implementation of auditing and responsibility of state finance which is manage by state own company as regulated by national regulations. This study used normative juridical and analytic descriptive approach. The study indicated that BPK has authorities to conduct finance  audit and control and ask responsibility to BUMN management board because assets of BUMN is belonged to state assest although the assests is separated, it cannot be converted to be BUMN assest. Its juridical implication, there is not transformation from state finance to private finance in managing separated state assests, consequently BPK as independent external auditor has authority  to audit professionally.

scholarly journals PERTANGGUNGJAWABAN KEUANGAN NEGARA PADA AKHIR DAN SETELAH TAHUN ANGGARAN BERJALAN

2020 ◽  
Vol 1 (2) ◽  
pp. 113
Author(s):  
Muhammad Yaasiin Raya
Keyword(s):  
Good Governance ◽  
The State ◽  
Fiscal Year ◽  
State Finance ◽  
Financial Losses

AbstractAccountability for the current fiscal year is based on principles that are in line with the principles of good governance. These principles are set forth through the application of classical principles and new principles in the accountability of state finances. Accountability of state finances at the end of the fiscal year that carries out responsibility is the head of the office or agency to superiors and to higher officials. Accountability of the State finances after the end of the fiscal year that is accountability through the judicial institution, namely the existence of state financial losses that must be accounted for in the relevant court, namely the court of corruption in the general court handling cases of state losses.Keywords: Accountability, Budget, State Finance. AbstrakPertanggungjawaban keuangan negara tahun anggaran berjalan didasarkan atas prinsip-prinsip yang sejalan dengan prinsip-prinsip good governance. Prinsip-prinsip tersebut dituangkan melalui penerapan asas-asas klasik maupun asas-asas baru dalam pertanggungjawaban keuangan negara. Pertanggungjawaban keuangan negara pada akhir tahun anggaran itu yang melakukan pertanggungjawaban yaitu kepala kantor atau instansi kepada atasan dan kepada pejabat yang lebih tinggi. Pertanggungjawaban keuangan Negara setelah akhir tahun anggaran yaitu pertanggungjawaban dengan cara melalui lembaga peradilan, yaitu adanya kerugian keuangan Negara yang harus di pertanggungjawaban di pengadilan yang bersangkutan yaitu pengadilan tindak pidana korupsi pada pengadilan umum yang menangani kasus kerugian negara.Kata Kunci : Anggaran, Keuangan Negara, Pertanggungjawaban.

scholarly journals DYNAMICS OF CONSTITUTION IN 1945 AMENDMENTS AS A CONSTITUTIONAL IN INDONESIA

2017 ◽  
Vol 1 (2) ◽  
pp. 51
Author(s):  
Asri Agustiwi
Keyword(s):  
The State ◽  
State Constitution ◽  
Basic Law ◽  
Government Power ◽  
Constitutional System ◽  
Unwritten Rule ◽  
And Function ◽  
Rules Set

<p>The constitution is often equated with the Constitution as the basic law is written. However, the Constitution of having understanding wider. The Constitution does not only include a written rule that constitution, but the unwritten rule, the basic rules are raised and maintained in the practice of statecraft or called by convention. The Constitution is the constitutional system in the form of written and unwritten rules set out together to govern a country. Where the nature and function of the constitution is there limitation of government power so that the implementation of power is not arbitrary. Thus, the rights of citizens are expected to be protected. 1945 was passed by the state constitution PPKI as Indonesia on August 18, 1945. In practice, the 1945 Constitution of Indonesia has been transformed into constitutional RIS (December 27th 1945- August 17, 1950), later transformed into a Provisional Constitution of 1950 (August 17th 1950s July 5th, 1959), until it became 1945 again but with amendments in 1999, 2000, 2001 and 2002. An amendment to the 1945 Constitution because their demands strong 1945 changes of society. People feel that the charge 1945 times many are not appropriate.</p>

scholarly journals Withholding System PPh Pasal 23 Menggunakan Microsoft Visual Basic.Net

2018 ◽  
Vol 4 (1) ◽  
Author(s):  
Suhartono Suhartono ◽  
Abdul Hamid ◽  
Rame Santoso
Keyword(s):  
Human Resources ◽  
Tax Evasion ◽  
Income Tax ◽  
National Development ◽  
Third Parties ◽  
The State ◽  
Financial Resources ◽  
Tax Revenue ◽  
The People ◽  
State Finance

ABSTRACT - Sustainable national development from year to year to improve the lives and welfare of the people, requires the support of human resources, natural resources and huge financial resources. There are many financial resources that can be obtained by the state, one of them through taxes. Article 23 Income Tax as a source of state finance has problems in the process of cutting, depositing and reporting. An error occurring in the process may result in a deficiency in the amount of tax that should be deposited into the state treasury so as to prejudice and reduce state revenues. One method for managing tax payable taxpayers in order to enter the state treasury is to use the withholding system, in which the state authorizes third parties to deduct or levy the amount of tax payable by the taxpayer. There are many examples of cases that occur in tax evasion, where taxpayers pay little of their obligations to tax elements to enrich themselves and only a few are deposited into the state treasury. It takes good coordination and cooperation between related institutions and agencies so that leakage and tax evasion can be eliminated so that tax revenue can be increased. Keywords: Withholding, System, PPh, Article 23, Visual Basic.Net

Sign in / Sign up

Export Citation Format

Share Document