OFFICIAL RESPONSIBILITY AND PERSONAL RESPONSIBILITY IN THE CONTEXT OF STATE FINANCIAL LOSS
Abstract
State financial Management which raises state's financial losses shows that there is a separation between official responsibilities and personal responsibility. The limits for determining the distinction of personal responsibility and official responsibilities when there is a state financial loss are the presence of mens rea (inner attitude and malicious intent) and maladministration. National Audit Board Report (LHP BPK) is used to determine the transition of official responsibilities into personal responsibilities in relation to the findings of unlawful acts, misuse of authority, opportunities or means available to them due to position. This is in line with the objective of settling the financial losses of the state from the legal aspects of state administration which emphasize the restoration of state financial losses, although the penalty can be cumulative with criminal, civil and administrative penalties.
Keywords: state finance, official responsibilities and personal responsibility, mens rea, maladminis-tration
Full Text:
PDF View
References
Atmaja, A.P. Edi. “Penyelesaian Kerugian Daerah Melalui Penyetoran Ke Kas Negara: Suatu Kajian Hukum Doktrinal”. Jurnal Tata Kelola & Akuntabilitas Keuangan Negara Vol. 3 No. 2. July-December 2017. Pp. 169-182. DOI; http://dx.doi.org/10.28986/jtaken.v3i2.85;
Indrawati. “Prinsip Good Financial Governance dalam Pengelolaan Keuangan Negara dalam Rangka Mewujudkan Clean Governance”. Jurnal Perspektif. Vol XVII No. 3. September 2012. Pp. 201-212;
Lukman¸ Marcus. “Penggeseran Tanggung Jawab Tindak Hukum Administrasi Ke Tindak Pidana Korupsi Dalam Kasus Diskresi Hukum Pejabat Tata Usaha Negara”. Jurnal Perspektif. Vol. X No. 2. March 2010. Pp. 177- 194;
Makawimbang, Hernold Ferry. 2015. Memahami dan Menghindari Perbuatan Merugikan Keuangan Negara Dalam Tindak Pidana Korupsi dan Pencucian Uang. Yogyakarta: Thafa Media;
Mentu, Ezra Paula dan Jullie J. Sondakh. “Penyajian Laporan Keuangan Daerah Sesuai Peraturan Pemerintah No.71 Tahun 2010 Tentang Standar Akuntansi Pemerintahan pada Dinas Pendapatan Daerah dan Dinas Sosial Prov. Sulut”. Jurnal EMBA. Vol. 4 No. 1. March 2016. Pp. 1391-1399;
Raba, Mieke Rayu. “Peran Badan Pemeriksa Keuangan (BPK) dalam Melakukan Pemeriksaan Terhadap Pengelolaan Ke-uangan Negara untuk Mewujudkan Pemerintahan Yang Baik Menurut UU No. 15 Tahun 2006”. Jurnal Lex Crime. Vol. VI No. 3. May 2017. Pp. 152-160;
Ramdhani, Abdullah dan Muhammad Ali Ramdhani. “Konsep Umum Pelaksanaan Kebijakan Publik”. Jurnal Publik. Vol. 11 No. 01; Januari 2017. Pp. 1-12;
Ridwan. 2010. Hukum Administrasi Negara, Jakarta: Raja Grafindo Persada;
Sandag, Allan Peter. “Tanggung Jawab Pemerintah Dalam Pengelolaan Keuangan Negara Menurut Undang-Undang No. 17 Tahun 2003”. Jurnal Lex Administratum. Vol. III No. 8. October 2015. Pp. 53-60;
Sari, Retno Murni. “Rencana Anggaran Keuangan Daerah Basis Konsep Peran Akuntansi Sektor Publik (Studi Pada Pemda Kabupaten Tulungagung)”. Jurnal Kompilek. Vol. 8 No. 1. June 2016. Pp. 1-7;
Sianturi, Holmes. “Kedudukan Keuangan Daerah Dalam Pengelolaan Dana Hibah Dan Bantuan Sosial Berdasarkan Perspektif Keuangan Negara”. Jurnal Wawasan Yuridika. Vol. 1 No. 1, March 2017. Pp 86-106. DOI: 10.25072/jwy. v1i1.129;
Suhardjana, Johannes. 2003. Wewenang Kabupaten dalam Pembangunan Perumahan. Disertasi. Surabaya: Program Pascasarjana Universitas Airlangga;
Tejomurti, Kukuh. 2017. “Pertanggungjawaban Hukum yang Berkeadilan terhadap Aparatur Pemerintah pada Kasus Pengadaan Barang dan Jasa”. Jurnal Dialogia Iuridica. Vol. 8 No. 2. April 2017. Pp. 42-52.
DOI: http://dx.doi.org/10.20884/1.jdh.2018.18.1.1861
Refbacks
- There are currently no refbacks.
JURNAL DINAMIKA HUKUM Indexed by :
 |  |  |
 |  |  |
 |  |  |
 |  |  |
 |  |  |
 |  |  |
 |  |  |
 |  |
 | Jurnal Dinamika Hukum |  |
| Faculty of Law, Universitas Jenderal Soedirman | Copyright of Jurnal Dinamika Hukum | |
| Yustisia IV Building, Law Journal Center | ISSN 2407-6562 (Online) ISSN 1410-0797 (Print) | |
| Purwokerto, Central Java, Indonesia, 53122 | JDH is licensed under a Creative Commons Attribution 4.0 International License | |