Perspektif Hukum Keuangan Negara Terhadap Mekanisme Pertanggungjawaban Pengelolaan Anggaran Pendapatan dan Belanja Daerah

Abstract

Local governments carry out governance based on the authority granted by the central government. The authority to manage regional finances is part of the delegation of authority to manage the work of local governments, which is set forth in the Regional Revenue and Expenditure Budget (APBD). It is the regional obligation to compile an accountability report for the implementation of this APBD, which will be examined by the Supreme Audit Agency (BPK) and reported to the Regional People's Representative Council (DPRD). The formulation of the research problem is first: How is the accountability mechanism for the management of regional revenue and expenditure budgets (APBD) in accordance with the state finance law? Second, what is the consequence if the results of the APBD audit show state/regional financial losses? The method used is normative-investigating and reviewing various laws and regulations related to the judiciary, finance and regional budgets, as well as literature review from various books, academic works, and others. Accountability, the first closing, begins with financial statements from the books of account at the end of the fiscal year, followed by further examination by the BPK. The results of the assessment are then reported to the representative body and follow-up at the DPRD level is carried out in accordance with the authority granted by law. Second, as a trustee of an adult state treasurer, the state treasurer will compensate if the results of the study of the APBD accounting report will result in losses to the state/state finances.