PROPER DISCRETION OF FRONT-LINE IMPLEMENTERS OF APPOINTMENT OF STATE TREASURY OFFICIALS (CASE STUDY ON A WORK UNIT WITHIN THE CIAMIS REGENCY MINISTRY OF RELIGIOUS AFFAIRS OFFICE)

Abstract

Purpose: This article aims to explain the new paradigm of state financial management starting with the issuance of Law Number 17 of 2003 concerning State Finance, Law Number 1 of 2004 concerning State Treasury, and Law Number 15 of 2004 concerning Examination of State Financial Management and Responsibility.   Methods: The approach used in this study is a qualitative approach with descriptive analysis methods. The research design is descriptive, namely finding facts and interpretations by accurately describing the nature of several phenomena related to the implementation of policies on the appointment of state treasury officials to the Work Unit within the Ministry of Religion of Ciamis Regency.   Result and Conclusion: The right policy from the frontline implementer means the right policy from the policy implementer itself, where discretion itself  can be interpreted  as decisions and / or actions determined and / or carried out by government officials to overcome concrete problems faced in the administration of government in terms of laws and regulations that provide choices, not regulate,  incomplete or unclear, and/or the existence of government stagnation. Teachers are personnel involved in activities that result in budget expenditures, but it would be better if financial managers are competent and independent people. Consideration of the choice of employees in the work environment other than having to appoint teachers as treasurers, actually must be found a way out, for example by providing human resources who are experts in finance.