ANALISIS YURIDIS KEUANGAN PUBLIK DAN KEUANGAN
PRIVAT PADA PEMERIKSAAN BADAN PEMERIKSA
KEUANGAN
TESIS
Oleh :
MIKAEL PH TOGATOROP
047005039/HK
SEKOLAH PASCASARJANA
UNIVERSITAS SUMATERA UTARA
MEDAN
2006
Mikael PH Togatorop : Analisis Yuridis Keuangan Publik Dan Keuangan Privat Pada Pemeriksaan…, 2006
Mikael PH Togatorop : Analisis Yuridis Keuangan Publik Dan Keuangan Privat Pada Pemeriksaan…, 2006 means of improving the people welfare, and there should he a reasonable budget with effective and efficient allocation and spending. The financial Auditing Board as a height institution of state recommended by Constitution 1945 in auditing the state financial must comply with the regulation and laws tightly to prevent some breach and authority abuse for personal or group interest from occurring.
The research is conducted to answer the problem about implementation, the s p e n d i n g o r u s e o f s t a t e f i n a n c i a l m a n a g e d b y t h e g o v e r n m e n t a n d s t a t e - o w n e d corporation to improve people and public interest. The collection of data in this r e s e a r c h i s b y a n a l y t i c a l d e s c r i p t i v e , a t e c h n i q u e i s a c c o m p l i s h e d t h r o u g h normative juridical research uses the secondary data resulting from library research and it is then analyzed quantitatively.
T h e r e s u l t o f r e s e a r c h i n d i c a t e s t h a t T h e F i n a n c i a l A u d i t i n g B o a r d i n performing the function as State Financial Auditor is still facing some obstacles, because there is a controversial statute.
A n a l t e r n a t i v e t a k e n b y S t a t e F i n a n c i a l A u d i t o r t o s e t t l e t h e p r o b l e m o f auditing is to take the assertive measures according to the laws and law enforcement. i.e. the Law No.5 of 1973 regarding the financial .Auditing Board chapter 3, and there should be procedure of conducting the audit and another statute to create both welfare and prosperous peoples and clean and responsible government, in addition, Financial Auditing Board needs to improve both facilities and skill in clud in g th e education and courses related to legal science to improve the human power.
Keywords: Public and Private Financial Financial Auditing Board
Mikael PH Togatorop : Analisis Yuridis Keuangan Publik Dan Keuangan Privat Pada Pemeriksaan…, 2006 dibutuhkan anggaran y ang besar serta usaha agar keuangan negara dapat digunakan secara ef ektif d a n e f i s i e n . B a d a n P e m e r i k s a K e u a n g a n s e b a g a i p e r u n d a n g - undangan. Penelitian yuridis normatif ini menggunakan data sekunder yang berasal dari penelitian kepustakaan (library research) dan dianalisis secara kualitatif
H a s i l P e n e l i ti a n in i me n u n j u k k a n b a h w a B a d a n Pe me r i k s a K e u a n g an d a l a m m e l a k s a n a k a n f u n g s i n y a s e b a g a i P e m e r i k s a K e u a n g a n N e g a r a m a s i h m e n g a l a m i hamhatan karena adanya perundang-undangan yang saling bertentangan.
Mikael PH Togatorop : Analisis Yuridis Keuangan Publik Dan Keuangan Privat Pada Pemeriksaan…, 2006
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untuk tercapainya masyarakat yang adil dan makmur serta pemerintahan yang bersih dan b e r w ib a w a . D i s a mp i n g i tu B ad a n P e me r ik s a K eu a n g a n p er lu me n i n g k at k an prasarana dan sarana berupa pendidikan atau kursus-kursus yang menyangkut ilmu hukum bagi peningkatan sumber daya manusia yang dimiliki.
Kata Kunci: K e u a n g a n P u b l i k d a n K e u a n g a n P r i v a t Pemeriksaan BPK
