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PENERAPAN ANGGARAN BERBASIS KINERJA DALAM PENGELOLAAN KEUANGAN NEGARA UNTUK MEWUJUDKAN GOOD GOVERNANCE Henny Juliani
Masalah-Masalah Hukum Vol 39, No 4 (2010): Masalah-Masalah Hukum
Publisher : Faculty of Law, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2165.237 KB) | DOI: 10.14710/mmh.39.4.2010.366-371

Abstract

Process of state financial management is professionally referred to public sector financial management, transparent, and accountable. Budgeting is based on performance-based budgeting system requires the state ministries/institutions/regional work units to be able to perform measurements on the performance of each agency using the performance measurement elements, so that the delivery of objectives and resuits of these can be felt by the people. This can be accomplished by using the principles of good governance.
PENYELESAIAN KERUGIAN KEUANGAN NEGARA Henny Juliani
Masalah-Masalah Hukum Vol 39, No 1 (2010): Masalah-Masalah Hukum
Publisher : Faculty of Law, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3033.833 KB) | DOI: 10.14710/mmh.39.1.2010.44-51

Abstract

In order to implement governance and development to realize people prosperity, Government us bestowedauthority to manage public finance. The authority is classified as administrative authority and treasuryauthority. The authority on public finance management belonged to the government gives consequence toaccount on implementation of public finance management. Hence every behavior effecting public financeloss have to be accounted jurisdictionally. Those above mention undergird paper of ULegalAspect of Publicfinance Loss Solution~". Government's behaviors comprise in managing and accounting public finance,comprises the authorities as to manage and to account the public finance management are obtained asattributed and delegated based on legality and discretion. In implementing its authority, there is a risk toabuse the authority as well as illega/ behaviors accordingly they may causes public finance loss. Hence theillegal behaviors causing public finance loss have to be accounted legally.
Kebijakan Fiskal: Anggaran Belanja Negara Untuk Perlindungan Sosial Dalam Penanganan Pandemi Covid 19 Henny Juliani
Administrative Law and Governance Journal Vol 3, No 4 (2020): Administrative Law & Governance Journal
Publisher : Administrative Law Department, Faculty of Law, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/alj.v3i4.595 - 516

Abstract

AbstractFiscal policy to provide social protection was taken by Governmanet as an effort in treating Covid-19 pandemy. This research was conducted by using normative juridic approach, focused on analytical descriptive and the result was analyzed qualitatively. The result of the reserch shows the effort to treat Covid-19 pandemy was conducted based on financing allocation in DIPA. In case of  emergency or cannot be postponed  in treating Covid-19 pandemy, Treasure Officer has an opportunity to use his right to pay expenses in the burdent of APBN even items of expenses are not be mentioned in the APBN, or it is mentioned but not the amount of DIPA is not enough to execute. The actions in treating Covid-19 was conducted by creating commitment. The action was based on PMK Nomor 43/PMK.05/2020, which is policy regulation in State finance which is published by Ministry of Finance as technical base in treating Covid-19 pandemy. Keywords:Fiscal policy, social protection, COVID-19 AbstrakKebijakan fiskal untuk memberikan perlindungan sosial ditempuh Pemerintah sebagai upaya dalam penanganan pandemi covid-19. Penelitian ini menggunakan metode pendekatan yuridis normatif dengan spesifikasi penelitian deskriptif analitis dan hasilnya dianalisis secara kualitatif. Hasil penelitian menampakkan bahwa kegiatan dalam penanganan pandemi COVID-19 dilakukan berdasarkan alokasi dana dalam DIPA. Dalam hal terdapat kondisi mendesak/tidak dapat ditunda dalam penanganan pandemi COVID-19, Pejabat Perbendaharaan dapat melakukan tindakan yang berakibat pengeluaran atas beban APBN yang dananya tidak tersedia/tidak cukup tersedia dalam DIPA. Tindakan dalam penanganan pandemi Covid-19 tersebut dilakukan melalui pembuatan komitmen. Ketentuan tersebut berdasarkan pada PMK Nomor 43/PMK.05/2020, yang merupakan peraturan kebijakan di bidang anggaran belanja negara yang dikeluarkan oleh Menteri Keuangan sebagai dasar teknis operasional dalam penanganan pandemi Covid-19.  Kata kunci: Kebijakan fiskal, perlindungan sosial, Covid-19