Korupsi dan Pengawasan Keuangan Negara

Unisia, 1998

Istilah korupsi sangat populer di masyarakat. Secara gampang, awam akan menyamakan korupsi dengan “mencuri uang negara” atau “menerima suap”. Meski tidak salah, namun pemahaman yang sederhana tersebut tidak akurat untuk bisa menggambarkan korupsi itu sendiri. Untuk itu, kita perlu menempatkan istilah “korupsi” dalam konteks yang tepat dan lebih luas. Makalah ini akan secara singkat mendiskusikan korupsi sebagai salah satu contoh perbuatan yang masuk dalam klasifikasi fraud. Pembahasan akan dilakukan dengan mengelaborasi konsep fraud.

Pamulang Law Review

This research emphasizes Corruption is a criminal act that is of a specific nature both in the context of actions and the party handling the investigation of the crime. This study aims to provide information on the first, How to investigate corruption in the criminal law optics; Second, how to investigate state financial losses in optical criminal law his research was conducted with normative research with primary and secondary data analyzed qualitatively. The results of the study indicate that legal investigations in eradicating criminal acts of corruption and state financial losses remain the authority of police investigators, as well as prosecutors and prosecutors, with technical investigation and prosecution procedures as stipulated in the formal criminal law of the Criminal Procedure Code and Law 31/1999 jo. Law 20/2001. While law enforcement in eradicating corruption that is the authority of the Corruption Eradication Commission is an exception to the authority of police inves...

JRB-Jurnal Riset Bisnis

Evidence of poor governance in a country because the weakness of government's role in managing public resources which can be addressed by the phenomenon of corruption. Thus, the need for monitoring from an independent bodies to examine the financial accountability of state finances to the public. The purpose of this study was to determine the effect of audit finding, follow-up audit, and audit opinion on indication of corruption. This research was conducted at the Indonesian provincial government with a purposive sampling method. Samples obtained were 33 provincial governments from 34 provincial governments with 3-year observation period. The data was obtained by taking from the Summary Reports of Supreme Audit Board RI (BPK-RI), the Provincial Government Financial Report, and the Attorney General of Indonesia Annual Report in 2014-2016. The technique way used by multiple regression analysis with data panel approached. The findings showed that the Audit Findings has a significan...

Jurnal Hukum dan Pembangunan, 2019

Abstract Supervision of state finance management conducted by related institutions such as BPKP, DPR / DPRD, BPK and KPK aims to implement the principles of the management of state finances accordingly and in accordance with the objectives of state financial management that is to guarantee the state in order to create welfare, the right of society and finance the service to the community. Keywords: Controlling, financial management, create welfare.

Jurnal Akuntansi Multiparadigma

Journal of Management : Small and Medium Enterprises (SMEs), 2020

According to Law Number 17 of 2003 concerning State Finance, the President as the Head of Government holds the power to manage state finances as part of government power and power over the management of state finances is used to achieve state goals. However, to assist the Head of Government's duties, this power is delegated to the Minister of Finance, the Minister / head of the institution as the Budget User / Property User of the state ministries / institutions he leads and to the governor / regent / mayor as the head of the regional government.Financial management stages consist of planning, implementation, administration, reporting, accountability and supervision. Everything has been regulated in Law No.17 of 2003 on State Finance. In Law Number 17 of 2003 concerning State Finance, particularly articles 1 and 2, it is explained that what is meant by State Finance is all the rights and obligations of the state that can be valued in money, as well as everything in the form of m...

2021