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 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.

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 PTIMALISASI PERANAN BPK DALAM PENGAWASAN KEUANGAN NEGARA SECARA TRANSPARAN DAN AKTUAL

2007 ◽  
Vol 3 (3) ◽  
pp. 281
Author(s):  
Bambang Triadji
Keyword(s):  
Public Finance ◽  
Financial Management ◽  
The State ◽  
Public Organization ◽  
Reform Era ◽  
State Administration ◽  
New Strategy ◽  
State Finance ◽  
Working Standards

<p class="Style14">Reform era demands a clean state administration that frees from corruption, collusion, and nepotism. As such, BPK-RI, which is established on UUD 1945 has its ow function in auditing the accountability of the state financial management, has to optimize its role in more transparent and actual manner.</p><p class="Style14">In its implementation, BPK-Rl faces many obstacles such as limited authority as regulated in several acts, interdeparfment relationship, working standards, and the overlapping among audit authorities.</p><p class="Style14">However, the environment and new regulation underthe reform era has given BPK-Rl an oppo4tunity to improve its role. Therefore, BPK tries to develop and implement a new strategy, like assisting Parliament in developing control on the sys-tem of state finance administration to include check and balances mechanism bythe Treasurer, Intemal Auditor and Extemal Auditor, as well as to put back BPK-RI as the only extemal auditor the paper discusses normatively the way to optimize the role of BPK.</p><p class="Style1"><strong><em>Keywords: </em></strong><strong><em>Public audit, public finance, public organization, BPK</em></strong></p>

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

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.

The state finance law: overlooked and undervalued

2003 ◽  
Vol 39 (3) ◽  
pp. 353-357 ◽  
Author(s):  
Edimon Ginting
Keyword(s):  
The State ◽  
Finance Law ◽  
State Finance

scholarly journals Jurisdiction of state administration in the procedure of issuing travel documents

2011 ◽  
pp. 241-258
Author(s):  
Zoran Loncar
Keyword(s):  
The State ◽  
Foreign Affairs ◽  
Freedom Of Movement ◽  
Exclusive Jurisdiction ◽  
State Administration ◽  
Administrative Procedures ◽  
Internal Affairs ◽  
The Republic ◽  
The Government

Under the new law on travel documents, in addition to authority that has the Government of Serbia, in terms of issuing travel documents and a shared competence between the Ministry of Internal Affairs and the Ministry of Foreign Affairs depending on the type of travel document in question. Ministry of Foreign Affairs is authorized to issue a diplomatic passport, official passport and travel document, while all other travel documents are issued by the Ministry of Internal Affairs. When it comes to the passport as the most important travel document the jurisdiction of the Ministry of Internal Affairs is fully established. Diplomatic and Consular Missions of the Republic of Serbia abroad can now only receive requests for passport, but the issuance of travel documents of this type is exclusive jurisdiction of the Ministry of Internal Affairs. Such jurisdiction of the state administration in the process of issuing travel documents, along with other novelties which significantly modernize this kind of special administrative procedures should in practice very quickly enable the efficient issuance of travel documents, thus achieving the complete freedom of movement as one of the rights guaranteed by the Constitution to the citizens of the Republic of Serbia.

scholarly journals Political clientelism in Serbian media - the case of the Tanjug news agency

Sociologija ◽  
2021 ◽  
Vol 63 (1) ◽  
pp. 72-95
Author(s):  
Smiljana Milinkov ◽  
Dinko Gruhonjic
Keyword(s):  
Legal Status ◽  
The State ◽  
State Agency ◽  
State Budget ◽  
News Agency ◽  
The Media ◽  
Media Work ◽  
The Republic ◽  
Research Show ◽  
Political Clientelism

The paper problematizes the presence of political clientelism in the media in the Republic of Serbia. The aim of this research is to point out the examples of establishing mechanisms of clientelistic practice in the media, using the News agency Tanjug as an example. Three analytical categories, which are relevant for perceiving the problem of clientelism, have been included: regulatory framework, financial allocations from the state budget and the reporting of the news agency Tanjug. The results of the research show that the illegal functioning, the unsolved ownership issue, non-transparent financing and unprofessional reporting are characteristics of the media work of Tanjug agency. According to the law, the former state agency was scheduled to stop work by the end of 2015. However, Tanjug still, with unclear legal status and significant financial help from the state, publishes information, some of which were proven to be disinformation. The analysis of examples of unobjective and unprofessional reporting points out to the ignoring of public interest, in order to satisfy the particular interest of the governing political structure, which financially makes Tanjug?s functioning possible, in an illegal manner. This case represents a closed circle of interrelationships on the relation politics-economy-media, through which clientelism is defined, using quid pro quo practice.

scholarly journals ANALISIS PENYELESIAN SENGKETA INTERNAL LEMBAGA NEGARA (STUDI KASUS PELANTIKAN PIMPINAN DEWAN PERWAKILAN DAERAH REPUBLIK INDONESIA PERIODE 2017-2019)

2018 ◽  
Vol 1 (1) ◽  
pp. 364
Author(s):  
Yanzah Bagas Nugraha ◽  
Dwi Andayani Budisetyowati
Keyword(s):  
Supreme Court ◽  
State Institution ◽  
The State ◽  
The Body ◽  
Internal Conflict ◽  
Constitutional Court ◽  
Leadership Tenure ◽  
The People ◽  
The Supreme Court ◽  
The Republic

The establishment of the Regional Representative Council of the Republic of Indonesia so called Dewan Perwakilan Daerah (DPD-RI) at least has two objectives. The first is to enhance justice for the people in the region. Secondly, to expanding and increasing the participation of local communities in national life. The process to form this state institution is done by amending the 3rd amendment of the 1945 Constitution of the Republic Indonesia. However, in doing that  amendment there was an internal conflict within the body of DPD-RI involving the old and the new leaders of this institution last year. The length of leadership tenure which was initially made 5 years was amended to became 2.5 years. The different length of leadership tenure was then canceled by the Supreme Court and it was decided to be the same as other institution such as The People’s Consultative Assembly and The House of Representative in that the leadership tenure should be in accordance with the electoral cycle of 5 years. However, although the regulation of DPD-RI has been canceled, the Supreme Court keeps sending its representative to guide the oath of position of the new DPD-RI leadership. The only regulation that has been introduced by the state was regulation toward conflict between state institutions and this conflict can merely be resolved by the Constitutional Court. Therefore, there is an urgent need for the state to seek solution to solve this problem to prevent the same thing happened to other state institution in the future.

scholarly journals RELEVANSI KONSEP NEGARA HUKUM PANCASILA DENGAN WELFARE STATE DALAM IMPLEMENTASINYA DENGAN PELAYANAN PUBLIK DI INDONESIA

2017 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
I Ketut Cahyadi Putra
Keyword(s):  
Human Rights ◽  
Social Justice ◽  
Welfare State ◽  
The State ◽  
Customary Law ◽  
Public Welfare ◽  
Basic Formula ◽  
State Administration ◽  
Protection Of Human Rights ◽  
The Republic

The State of Pancasila Law essentially stems from the principle of kinship, deliberation of consensus based on customary law, and protection of human rights with the principle of balance between the rights and obligations and the function of the law of auxiliary. As contained in the Fifth Precept of Pancasila that is social justice for all Indonesian people, and the opening of the 1945 Constitution of the Republic of Indonesia related to the phrase "advancing public welfare" is the basic formula of welfare state ideology then manifested into the constitution of the state of Indonesia to be made Guidance of nation life and state administration. Negara Hukum Pancasila esensinya berpangkal pada asas kekeluargaan, musyawarah mufakat berlandaskan hukum adat, dan perlindungan hak asasi manusia dengan prinsip keseimbangan antara hak dan kewajiban dan fungsi hukum pengayoman. Sebagaimana yang terkandung dalam Sila Kelima Pancasila yaitu keadilan sosial bagi seluruh rakyat Indonesia, dan pembukaan Undang-Undang Dasar Negara Republik Indonesia Tahun 1945 terkait frase “memajukan kesejahteraan umum” merupakan rumusan dasar ideologi welfare state kemudian dimanifestasikan ke dalam batang tubuh konstitusi negara Indonesia untuk dijadikan pedoman hidup berbangsa dan penyelenggaraan kenegaraan.

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