PERLUASAN KEWENANGAN BPK DALAM MENGAWASI KEUANGAN NEGARA DI LINGKUP PEMERINTAHAN DAERAH

Penulis

  • Dani Habibi Fakultas Hukum, Universitas Nahdlatul Ulama Surakarta
  • Ian Aji Hermawan Fakultas Hukum, Universitas Nahdlatul Ulama Surakarta

DOI:

https://doi.org/10.25123/vej.v6i2.3512

Abstrak

State budget management is tightly related to how the existing state law regulates fiscal relationship between the central government and the regional-local governments.  The authority granted to regional-local government to manage their own budgeting more or less autonomously in practice results in mismanagement, misuse of available financial resources and even corruption.  Unfettered and unchecked financial leakage at the regional government level may and have resulted in failure to realize and implement projects much needed by society.  In light of this situation, a justified need arise for state intervention to monitor-control planning and realization of regional-local government budget. The author proposed the expansion of the Audit Board of the Republic Indonesia’s authority. They should not passively wait for financial reports to be submitted but actively assist regional-local government in planning their own budget, monitor the spending and realization of it and lastly, provide assistance in drafting the final report.

 

Referensi

DAFTAR PUSTAKA

Buku :

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Gilang Prama Jasa dan Ratna Herawati, Dinamika Relasi Antara Badan Pemeriksa Keuangan dan Dewan Perwakilan Rakyat Dalam Sistem Audit Keuangan Negara, Jurnal Law Reform Volume 13 Nomor 2 Tahun 2027, Semarang, 2017.

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Lain-Lain :

BPK. (2015). Ikhtisar Hasil Pemeriksaan Semester I. Jakarta: Badan Pemeriksa Keuangan.

BPK. (2015). Ikhtisar Hasil Pemeriksaan Semester II. Jakarta: Badan Pemeriksa Keuangan.

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BPK. (2016). Ikhtisar Hasil Pemeriksaan Semester II. Jakarta: Badan Pemeriksa Keuangan.

BPK. (2017). Ikhtisar Hasil Pemeriksaan Semester I. Jakarta: Badan Pemeriksa Keuangan.

BPK. (2017). Ikhtisar Hasil Pemeriksaan Semester II. Jakarta: Badan Pemeriksa Keuangan.

BPK. (2018). Ikhtisar Hasil Pemeriksaan Semester I. Jakarta: Badan Pemeriksa Keuangan.

BPK. (2018). Ikhtisar Hasil Pemeriksaan Semester II. Jakarta: Badan Pemeriksa Keuangan.

Peraturan :

Undang-Undang Dasar Negara Republik Indonesia Tahun 1945.

Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara.

Undang-Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara.

Undang-Undang Nomor 15 Tahun 2004 tentang Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara.

Undang-Undang Nomor 15 Tahun 2006 tentang Badan Pemeriksa Keuangan.

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Diterbitkan

2020-12-25

Terbitan

Vol 6 No 2 (2020): Veritas et Justitia

Bagian

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