KEBEBASAN DAN KEMANDIRIAN BADAN PEMERIKSA KEUANGAN DALAM PENGAWASAN PENGGUNAAN KEUANGAN NEGARA BERDASARKAN UNDANGUNDANG DASAR NEGARA REPUBLIK INDONESIA TAHUN 1945
ABSTRACT: Management and
financial responsibility of the State plays an important role in realizing the goal
state, so that the founding fathers felt the need to form a special state
institution which is independent, objective and free from the influence of the
government to examine how the government uses the state budget approved by the
House of Representatives ( DPR), such institution is the State Audit Board
(BPK). One of the institutions of the State in the Constitution of the Republic
of Indonesia Year 1945 is the State's financial supervisory powers stipulated
in the Constitution of the Republic of Indonesia Year 1945, in article 23, letter
e (1) states "To examine the financial management and responsibility of
the State Audit Board held a free and independent. With the meaning of the word
free and independent is expected CPC can be state institutions which can lead
to the conclusion that true, objective, and critical and pro-truth and
facts.The aim of this study is that the First Freedom and Independence of the
State Audit Board in oversight of financial usage States under the Constitution
of the Republic of Indonesia Year 1945, Second knowing Relations Working Procedures
Audit Board with other institutions related to the supervision of the use of
state finances by Law Law No. 15 of 2004 on the Management and State Financial
Responsibility. From these results it can be concluded that the First Freedom
and Independence of the CPC has been set in the 1945 Constitution in Article 23
letter e (1). The concept of freedom and kemadirian This meant that no
intervention other state institutions as well as the constitutional guarantee
that the work of the CPC can run optimally and objectively in accordance with
the purpose of formation. The second relationship working procedures of the CPC
and other state institutions, namely the House of Representatives, Parliament
and the Government in order to carry out a report on the results of the
examination to be followed up and taken into consideration the House if there
is suspicion of a criminal act in the financial management of the country. Suggestions
of Author, First expected to the government (President) and the Parliament did
not intervene either in the structure of political aupun tools related to the
implementation of the CPC function in each stage of the examination of the
State institutions alleged to have committed irregularities use of state
finances. Both are expected to be able to play its role BPK as an independent
state by consolidating institutional and prioritize major cases detrimental to
the State indicated in both the national and regional levels.
Penulis: Fery Aferio
Kode Jurnal: jphukumdd151215
