Kertha Negara : Journal Ilmu Hukum
Vol. 01, No. 06, September 2013

MEKANISME PEMERIKSAAN LAPORAN KEUANGAN PUSAT DAN KEUANGAN DAERAH YANG DILAKUKAN OLEH BADAN PEMERIKSA KEUANGAN (BPK)

Ni Made Yuliandari (Unknown)
I Gusti Nyoman Agung (Unknown)



Article Info

Publish Date
17 Sep 2013

Abstract

The Central Government or local governments do accountability report of the implementation of the APBN/APBD for one year review by The Agency of Financial Examiners(BPK). Formulation of the problem raised is : how is the implementation of The Financial Examiner (BPK) in examining the financial statements and financial centre area as well as what are the different types of examinations conducted by BPK. The research is normative law research, with approach militate-invitations and legal analysis, which based on the source of primary law material and secondary law material, as well as analysis by way description and arguments. Based on the discussion of this research, the result is obtained the implementation and the types of conducted by Financial Audit Agency (BPK) to be able to find errors in the management of the state finances of central Government or local governments haave done and can harm the country as well as community.

Copyrights © 2013






Journal Info

Abbrev

Kerthanegara

Publisher

Subject

Law, Crime, Criminology & Criminal Justice

Description

E-Journal Kertha Negara merupakan jurnal elektronik yang dimiliki oleh Program Studi Ilmu Hukum Fakultas Hukum Universitas Udayana. Materi muatan jurnal ini memfokuskan diri pada tulisan-tulisan ilmiah menyangkut konsentrasi Hukum Tata Negara, Hukum Administrasi Negara, dan Hukum Internasional. ...