MEKANISME PERTANGGUNGJAWABAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (STUDI KASUS D.I. YOGYAKARTA)

https://doi.org/10.22146/jmh.16094

Mailinda Eka Yuniza(1*), Adrianto Dwi Nugroho(2)

(1) 
(2) 
(*) Corresponding Author

Abstract


The Regional Budget Implementation Accountability (PPAPBD) mechanism is a part of the regional financing management process applicable subsequent to the formulation of draft APBD, approval ofthe draft APBD by the Regional House of Representatives, validation by the Central Government,enactment of draft APBD to be APBD, and implementation of APBD. In a normative manner, the PPAPBDmechanism is a series of supervisory procedures performed by budget-supervisory institutions, amongothers include the Board of Financial Audit (BPK), the Ministry for Domestic Affairs, and the RegionalHouse of Representatives. Within the field of administrative law, the PPAPBD mechanism is a form of administrative supervision performed in order to establish good governance in accordance with the General Principles of Good Governance (AUPB).

 

Mekanisme Pertanggungjawaban Pelaksanaan APBD (PPAPBD) merupakan bagian dari proses pengelolaan keuangan daerah setelah proses penyusunan Rancangan APBD, persetujuan RAPBD oleh DPRD, pengesahan APBD oleh Pemerintah Pusat, penetapan menjadi APBD, dan pelaksanaanAPBD selesai dilakukan. Secara normatif, mekanisme PPAPBD merupakan suatu rangkaian prosedurpengawasan yang dilakukan oleh instansi-instansi yang memiliki fungsi pengawasan anggaran, antaralain Badan Pemeriksa Keuangan (BPK), Kementerian Dalam Negeri, dan Dewan Perwakilan RakyatDaerah (DPRD). Dalam konteks hukum administrasi negara, mekanisme PPAPBD merupakan bentukpengawasan demi terwujudnya pemerintahan yang baik sesuai dengan antara lain Asas-Asas UmumPemerintahan yang Baik (AUPB).


Full Text:

PDF



DOI: https://doi.org/10.22146/jmh.16094

Article Metrics

Abstract views : 6836 | views : 2196

Refbacks

  • There are currently no refbacks.


Copyright (c) 2016 Mailinda Eka Yuniza, Adrianto Dwi Nugroho

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Mimbar Hukum Indexed by:

DOAJ (Directory of Open Access Journal) Bielefeld Academic Search Engine (BASE) COREGoogle ScholarWorldCatLIVIVOCopac JISTHarvard LibraryElectronic Journals LibraryColumbia University LibrariesLeiden University LibrariesUniversity of Saskatchewan-CanadaGent University LibraryWestern Theological SeminaryUniversity of OxfordThe University of SheffieldThe University of Manchester Toronto Public LibraryEbsco  

Member of :

Crossref


MIMBAR HUKUM ISSN: 0852-100X(print), ISSN: 2443-0994(online)