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The Position of the Financial Audit Agency in Examining Regional Financial Management and Responsibility of West Sumatra Province Andriani, Henny; Daswirman
Ekasakti Journal of Law and Justice Vol. 2 No. 2 (2024): December
Publisher : Master of Law Program, Ekasakti University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60034/ffrtbr45

Abstract

State finances are the backbone of a nation's development and play an important role in its economic sustainability. The Financial Audit Agency (BPK), as an independent and autonomous audit institution, is responsible for overseeing financial management and accountability, including at the provincial level, such as in West Sumatra. However, practical challenges hinder its effectiveness. In 2021, the West Sumatra BPK identified twelve problems in the West Sumatra Provincial Government's financial report, involving an outstanding amount of Rp. 12,058,560,000 which has not been handled by officials. Although Article 20 of Law no. 15 of 2004 mandates officials to follow up on audit findings within 60 days. This failure has damaged public trust in the BPK. This research aims to evaluate the role of the BPK in auditing financial management in West Sumatra Province and to explore the implications of unaddressed audit findings for democracy in Indonesia. Through a normative juridical approach, this research analyzes regulatory law and relevant public perceptions of the BPK. The findings show that although the BPK plays an important role, difficulties in enforcing its audit recommendations weaken its authority and affect public trust in democratic governance.
Perlindungan Hukum Terhadap Pemilik Tanah Pada Perjanjian Pagang Gadai Masyarakat Hukum Adat Minangkabau di Nagari Koto Laweh Kabupaten Tanah Datar Lesta, Arelita cheisya; Kurniawarman, Kurniawarman; Yasniwati, Yasniwati; Daswirman
UNES Law Review Vol. 6 No. 4 (2024)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i4.1958

Abstract

The pagang gadai activity has become its own tradition in the customary law society in Minangkabau and is still developing and living in the community. In carrying out the pawn there is an agreement between the pawn giver and the pawn holder based on the agreement of the two parties with the provisions and conditions that must be fulfilled by the two parties. So that the pawn agreement can be made in verbally and in writing. In the pagang gadai agreement agricultural land, field and fish ponds are the objects that will be handed over later to the pawn holder. Various problems then arise when this pawn practice regarding the party who doesn’t want to return the pawn’s object when it is redeemed. So that the problem is formulated: 1) How is the practice of pagang gadai in the Minangkabau customary law community in Nagari Koto Laweh Tanah Datar District. 2) How is dispute resolution to pagang gadai in the Minangkabau customary law community in Nagari Koto Laweh. 3) How is the position of high heirloom property when the pagang gadai is not redeemed by the landowner. This research used an empirical legal approach, by collected data through interviews and literature studies, and used qualitative analysis. The conclusion of this research is: 1) The practice of pagang gadai especially in Nagari Koto Laweh has used a written agreement even though there are stiil those who use it in verbally, pagang gadai is measured in gold units, provided that if the agreement is more than three gold the the pawn agreement must be made in writing. 2) Settlement of pagang gadai dispute is carried out of consensus, starting at the level of the community, tribe and finally reaching the Nagari level at Kerapatan Adat Nagari (KAN). 3) The position of high heirloom property which is the object of pagang gadai it will not change even if it is not redeemed by the landowner, not that its position will change because in the practice of pagang gadai in Minangkabau there is no time period.