The State Financial System as a Main Element of Implementing Regional Government in The Unitary State

Authors

  • Mas Iman Kusnandar University of Sultan Ageng Tirtayasa
  • Refi Pratiwi University of Sultan Ageng Tirtayasa

DOI:

https://doi.org/10.54408/jabter.v1i2.20

Keywords:

Keywords: Unitary State; Authority; Planning Systems and Budget Principles

Abstract

The basis and objectives of the state are contained in the Constitution as stated in the Preambule of the 1945 Constitution of the Republic of Indonesia To make it happen, it is necessary, among others, to support an integrated budgeting system through fiscal policy, so it can be formulated, First, how to realize the correlation of budget principles to the planning system which includes programs and activities of local governments. Second, why is regional financial management a subsystem of the state financial system, and the main elements of local government administration. This study is a qualitative research method through a normative juridical approach and empirical analysis. Research result; First, the Regional Revenue and Expenditure Budget is an integrated budgeting principle that is integrated with the regional government planning system; Second, the success of local government administration is largely determined by an integrated system in the management of regional finances as a subsystem of state finance in the form of a unitary state.

 

 

 

Downloads

Download data is not yet available.

References

REFERENCE

Article and Book :

Akmal, Boediyanto, Hukum Pemerintah Daerah- Pembentukan Perda APBD Partisipatif, Putra Media Nusantara, Surabaya: 2010.

Bachrul Amiq, Aspek Hukum Pengawasan Pengelolaan Keuangan Negara dalam Perspektif Penyelenggaraan Negara yang Bersih, LakBang, Pessindo, Yogyakarta, 2010.

Hestu Cipto Handoyo, Hukum Tata Negara, Kewarganegaraan dan Hak Asasi Manusia,Universitas Atmajaya, Yogyakarta, 2003.

Robinson Tarigan, Perencanaan Pembangunan Wilayah, PT. Bumi Aksara, Jakarta: 2005.

Said,Abdul Rauf Alauddin Said.”Pembagian Kewenangan Pemerintah Pusat Pemerintah Daerah Dalam Otonomi Seluas-Luasnya Menurut UUD 1945.”Fiat Justisia Jurnal Ilmu Hukum 9, No.4 (2015): 587-602.

Kementerian Keuangan dan Kementerian PPN/Bappenas, Pedoman Reformasi dan Penganggaran, 2009.

Laws and Regulation:

Undang-undang Dasar Negara Republik Indonesia Tahun 1945

Undang-undang Nomor 25 tahun 2004 tTentang Sistem Perencanaan Pembangunan Nasional

Undang-undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah Beserta Perubahannya.

Undang-undang Nomor 30 Tahun 2014 tentang Administrasi Pemerintahan.

Downloads

Published

2021-12-01

How to Cite

Iman Kusnandar, M., & Pratiwi, R. (2021). The State Financial System as a Main Element of Implementing Regional Government in The Unitary State. Journal of Applied Business, Taxation and Economics Research, 1(2), 121–133. https://doi.org/10.54408/jabter.v1i2.20