Budiyono Budiyono
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THE AUDIT AUTHORITY THE STATE AUDIT BOARD OF THE VILLAGE FINANCIAL MANAGEMENT IN SOLOK REGENCY Budiyono Budiyono; Yusdiyanto Yusdiyanto; Irdham Riyanda
Cepalo Vol 7 No 1 (2023)
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25041/cepalo.v7no1.2814

Abstract

Village development is one of the government's agendas in the third nawacita listed in the 2020-2014 RPJMN. Nonetheless, the uncertainty of administrative law related to institutional authority and the mechanism for examining village financial management is still a problem. BPK-RI, as the state financial examiner, has not been explicitly mandated in the package of the State Finance Law to conduct audits of the village government and village finances. This research method was carried out through normative juridical and empirical juridical analysis methods to map the inspection model needed by the village government. The analysis was carried out using the theory of state finances and the theory of state financial audits, and the theory of authority. Research suggests that in the future, an adjustment is needed between the package of Laws on State Finance to align with the package of Laws related to Villages. The results of the study concluded that the authority currently owned by BPK-RI in managing village finances has the potential for arbitrary action (willekeur) by BPK-RI and the potential to submit a lawsuit for authority against BPK-RI in the future. Meanwhile, the village government, represented by the Nagari government in Solok Regency, revealed that the audit carried out by the BPK-RI had been beneficial in encouraging improvements in the performance of the Naga government, nonrequired that the BPK-RI could focus on the SPI audit model and the performance of the Nagari government. Therefore, the ideal inspection model can be carried out through integrated auditing.
Dekonstruksi Urusan Pemerintahan Konkuren dalam Undang-Undang Pemerintahan Daerah Budiyono Budiyono; Muhtadi Muhtadi; Ade Arif Firmansyah
Kanun Jurnal Ilmu Hukum Vol 17, No 3 (2015): Vol. 17, No. 3, (Desember, 2015)
Publisher : Universitas Syiah Kuala

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Abstract

ABSTRAK: Berlakunya Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah membawa konsekuensi baru terkait pelaksanaan urusan pemerintahan konkuren antar tingkat pemerintahan di daerah. Kajian ini bertujuan untuk mendekonstruksi urusan pemerintahan konkuren pemerintah daerah sehingga akan terlihat titik berat otonominya. Penelitian yang dilakukan dengan koridor doctrinal research dan menggunakan statute dan conceptual approach ini menghasilkan temuan sebagai berikut: Perubahan kewenangan konkuren pemerintah daerah yang diatur dalam UU No. 23 Tahun 2014 membawa konsekuensi terjadinya polemik antar pemerintah provinsi dan pemerintah kabupaten/kota serta infleksibilitas, inefektifitas dan inefisiensi dalam pelaksanaan urusan pemerintahan tertentu, seperti pelaksanaan kewenangan di bidang perizinan pertambangan yang akan lebih baik jika dilaksanakan oleh pemerintah kabupaten/kota karena sesuai dengan aspek perpajakan daerahnya. Hal ini menjadikan pembagian urusan pemerintahan konkuren daerah dalam UU No. 23 Tahun 2014 bernuansa the thinnest version rule of law.   Deconstruction of Concurrent Government Affairs Based on Law Number 23 of 2014 on Local Governance ABSTRACT: The enactment of Law No. 23 of 2014 on Local Governance brings new consequences related to the implementation of concurrent government affairs between levels of local government. This study aims to deconstructing the administration of local government concurrent affairs so that it looks the emphasis autonomy. Research conducted by doctrinal research corridors and using the statute and conceptual approach, resulted in the following findings: The changes of local government concurrent authority as stipulated in Law No. 23 of 2014 brought consequences of a polemic between the provincial government and district/city governments as well as inflexibility, ineffectiveness and inefficiency in the implementation of government affairs, such as the exercise of authority in the field of licensing mining would be better if implemented by the district/city governments because in accordance with aspects of taxation area. This makes the distribution of concurrent local government affairs in Law No. 23 of 2014 shades of the thinnest version rule of law.