ANALISIS HUKUM TERHADAP PENGAWASAN ANGGARAN BERBASIS KINERJA PADA KANTOR BAPPEDA PROVINSI SULAWESI TENGAH
Abstract
The research was to juridically analyze the implementation of budgeting control in Central Sulawesi Provincial Development Planning Agency and idenyify their job performance in case of manipulation inprovincial fund management. It was a normative research adopting juridical and conceptual approaches. The sources of date were primary and secondary. The results of the research showed 2 findings. (1) the control was applied during planing, implementation, management, reporting and acountability of the provincial budget. Such a step was preferable to prevent financial manipulation and losses since preventive measures agains financial manipulation were perceived to be better than currative ones. Having gained Reasonable Without Exception financial reporting predicate twice, the Central Provincial Goverment would be more encoraged to better prepare transparent and effective accrual-based financial accountability reports in order to be more consistent to good governance principle. (2) The performance was evaluated to identivity progresses in the programs and activities in order to gain indicators that the Agency was clean, transparent and accountable in the processes of fair and effective budgeting in consistent with the good governance principle
Keywords : clean, transparent and accountable budgeting control, based on
good coorporate governance principle.
References
Abdul Rasyid Thalib, 2008, Hukum Keuangan Negara/Daerah dan Tindak Pidana Korupsi, Cetakan Pertama, LP2HKP, Palu.
¬¬¬¬¬___________________, 2008, Anggaran Berbasis Kinerja, Pertanggungjawaban Keuangan Berbasis Aktual, Palu.
Adrian Sutedi, 2012, Hukum Keuangan Negara. Sinar Grafika, Jakarta.
Hernold Ferry Makawimbang, 2015, Memahami dan Menghindari Perbuatan Merugikan Keuangan Negara, Thafa Media, Jogyakarta.
Hasil Wawancara Ria Sari Fattah, Kasubag Keuangan BAPPEDA Provinsi Sulawesi Tengah tanggal 25 November 2015.
Hasil Wawancara dengan Mulyono, SE, Ak, MM. (Inspektur Inpektorat Daerah Provinsi Sulawesi Tengah) pada tanggal 14 September 2015.
Hasil Pemeriksaan BPK RI Perwakilan Sulawesi Tengah, Nomor: 7c/LHP/XIX.PLU/05/2014 pada tanggal 19 Mei 2014.
J.B.J.M ten Berge dalam Philipus M.Hadjon, 2006, Penegakan Hukum Administrasi dalam Kaitannya dengan Ketentuan Pasal 20 Ayat (3) UU No. 4 Tahun 1982 tentang Ketentuan-Ketentuan Pokok Pengelolaan Lingkungan Hidup,
Jhon. F. Due, 1963. Government Finance an Economics Analysis, third Edition, Richard D. Irwin, Inc. Home wood, Illinois
Jhonny Ibrahim, 2012, Teori dan Metodologi Penelitian Hukum Normatif, Bayumedia Publishing, Malang,
