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Fakultas Hukum, Universitas Airlangga, Jl. Dharmawangsa Dalam Selatan, Surabaya

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PRINSIP GOOD FINANCIAL GOVERNANCE DALAM PENGELOLAAN KEUANGAN NEGARA DALAM RANGKA MEWUJUDKAN CLEAN GOVERNANCE Indrawati Indrawati
Perspektif Vol 17, No 3 (2012): Edisi September
Publisher : Institute for Research and Community Services (LPPM) of Wijaya Kusuma Surabaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (670.734 KB) | DOI: 10.30742/perspektif.v17i3.109

Abstract

Pada hakekatnya kelangsungan pembangunan Indonesia bergantung pada pengelolaan Anggaran Pendapatan dan Belanja Negara (APBN). Pengelolaan keuangan negara yang ideal bertumpu pada prinsip good governance (yang dewasa ini telah menjadi pola dinamik penyelenggaraan negara di seantero dunia menuju kemantapan demokrasi) yang selaras dengan prinsip good financial governance. Implementasi prinsip good financial governance dalam peraturan perundang-undangan yang berkaitan dengan pengelolaan keuangan negara akan mampu menciptakan clean governance. Sebagai implementasi dari asas legalitas dan asas kepastian hukum, maka pengenaan sanksi dalam penyimpangan pengelolaan keuangan negara harus berdasarkan pada ketentuan peraturan perundang-undangan yang berlaku dengan mengedepankan penghormatan terhadap hak-hak asasi manusia. Selain itu sanksi tersebut diberikan oleh lembaga yang berwenang setelah melalui beberapa prosedur pemeriksaan dan pengawasan yang dilakukan oleh Badan Pemeriksaan Keuangan dan Dewan Perwakilan Rakyat yang memegang fungsi budgeting dan fungsi pengawasan keuangan negara sebagaimana tertuang dalam Undang-Undang No. 15 Tahun 2004 tentang Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara dan Undang-Undang No. 15 Tahun 2006 tentang Badan Pemeriksa Keuangan.Essentially, Indonesia’s development depends on how the management of the state budget Anggaran Pendapatan dan Belanja Negara. The ideal management of state budget should be based on good governance principal (this principle has become a dynamic pattern of the state enforcement, towards the democracy evolvement around the world today) which is consistent with the good financial governance principle. The implementation of good financial governance into regulations related to state financial management will be able to produce a clean governance. As the implementation of the legality and legal certainty principle, the imposition of sanctions related to state financial management irregularities must be based on the provisions of laws and regulations which is featuring respect for human rights. Besides, the sanction should be granted by the competent authorities after following some certain procedures and monitoring inspection conducted by the Badan Pemeriksaan Keuangan and Dewan Perwakilan Rakyat who hold the supervisory function of state budgeting and finance monitoring as stated in the Law No. 15/2004 about Audit, Management and Financial Responsibility of State and also Law No. 15/2006 about State Audit Board.
Kewajiban Notaris Dalam Melaksanakan Peraturan Menteri Hukum dan Ham tentang Penerapan Prinsip Mengenali Pengguna Jasa Bagi Notaris Qonitah Annur Aziza; Ferina Yola Damayanti; Indrawati
Notaire Vol. 5 No. 2 (2022): NOTAIRE
Publisher : Fakultas Hukum Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/ntr.v5i2.36445

Abstract

AbstractNotary has an obligation to keep the deeds that have been regulated in the Code of Ethics and Article 4 UUJN-P jo. Article 16 paragraph (1) letter f UUJN-P. To prevent and eradicate money laundering crime, a Notary is appointed as one of the Reporting Parties who is obliged to apply the Principle of Recognizing Service Users which is specifically regulated in Permenkumham 9 of 2017. There is also need for legal protection to Notaries as positions appointed by the government and the Reporting Parties in order to avoid legal snares that harm Notaries. The writing of this article uses a normative type of research by reviewing applicable laws and regulations as well as theoretical studies from the existing literature. This research is based on the analysis of laws and regulations related to the legal ratio of Permenkumham 9 of 2017 and legal protection for Notaries. The approach used are the statutory approach, conceptual approach and case approach. All legal materials that have been collected and inventoried will then be processed and studied in depth. The result of this research is that the enactment of Permenkumham 9 of 2017 has a purpose for the interest of the state not individuals and also the protection of Notaries as position regulated in Article 50 of the Criminal Code and as a reporting party protected by Article 28 and Article 29 of the Money Loundering Law.Keywords: Reporting Party; Principles of Recognizing Service Users; Legal Protection. AbstrakNotaris memiliki kewajiban untuk merahasiakan akta yang telah diatur dalam Kode Etik dan Pasal 4 UUJN-P jo. Pasal 16 ayat (1) huruf f UUJN-P. Untuk mencegah dan memberantas tindak pidana pencucian uang maka Notaris ditunjuk sebagai salah satu Pihak Pelapor yang wajib menerapkan Prinsip Mengenali Pengguna Jasa yang secara khusus diatur dalam Permenkumham 9 Tahun 2017. Perlunya pula perlindungan hukum bagi Notaris sebagai jabatan yang ditunjuk pemerintah dan Pihak Pelapor agar terhindar dari jerat hukum yang merugikan Notaris. Penulisan artikel ini menggunakan tipe penelitian normatif dengan mengkaji perundang-undangan dan peraturan yang berlaku juga kajian teoritis dari literaturyang ada. Penelitian ini bertitik tolak terhadap analisis peraturan perundangan terkait rasio legis Permenkumham 9 Tahun 2017 dan perlindungan hukum bagi Notaris. Pendekatan yang digunakan adalah pendekatan perundang-undangan, pendekatan konseptual dan pendekatan kasus. Semua bahan-bahan hukum yang telah dikumpulkan dan diinventarisasi tersebut kemudian akan diolah dan dikaji secara mendalam. Hasil dari penelitian ini adalah diberlakukannya Permenkumham 9 Tahun 2017 memiliki tujuan demi kepentingan negara bukan individu dan juga perlindungan Notaris sebagai jabatan diatur dalam Pasal 50 KUHP dan sebagai Pihak pelapor dilindungi dengan Pasal 28 dan Pasal 29 UU PPTPPU.Kata Kunci: Pihak Pelapor; Prinsip Mengenali Pengguna Jasa; Perlindungan Hukum.
KAJIAN AKADEMIK TENTANG PEMOTONGAN GAJI PEGAWAI NEGERI SIPIL YANG SEDANG MENEMPUH TUGAS BELAJAR DI LINGKUNGAN KEMENTERIAN PENDIDIKAN NASIONAL DALAM SISTEM KEUANGAN NEGARA Indrawati Indrawati; Rr. Herini Siti Aisyah
Yuridika Vol. 25 No. 2 (2010): Volume 25 Nomor 2 Mei 2010
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.451 KB) | DOI: 10.20473/ydk.v25i2.5976

Abstract

There are many various efforts have been taken by the Government to improve the quality of education in Indonesia, one of them with empowerment and improving the quality of teachers and lecturers as professional educators must have the academic qualifications, competence, education certificates, and have the ability to achieve national education goals. However, as consequences Government cut the student salaries component included basic salary and allowances, and only receive the benefits of the family. The existing laws concerning the financial management of state budget allocations, especially civil servants salaries that are taking education in the Ministry of National Education in Indonesia that are incompatible with the principles of good governance. While the principle of state financial accountability contained in Article 23 art (1) of UUD 1945 that is "responsible for the greatest prosperity of the people". The dimensions of financial accountability, not judged merely from the final report submitted, but from the beginning of the design process, discussion, andratification, and implementation.