ARUM, MATERNA AYU NOVITA SEKAR (2015) PERAN BADAN PEMERIKSA KEUANGAN DALAM PEMERIKSAAN TERHADAP PENGELOLAAN KEUANGAN NEGARA OLEH PEMERINTAH DAERAH (Studi kasus Pemeriksaan BPK Perwakilan DIY terhadap Pemerintah Kabupaten Sleman). S2 thesis, UAJY.
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Abstract
This thesis aims to solve issues regarding the role of the Badan Pemeriksa Keuangan in conducting an examination of the financial management by the local government in Kabupatean Sleman. The second problem in this thesis is willing to answer the weaknesses and constraints faced by Badan Pemeriksa Keuangan in examinations, the last problem is answering efforts which are done by Finance Audit Board in order to overcome the weaknesses and difficulties in implementing the audit. The problems are examined and studied by normative and legal research methods using secondary data consisting of primary legal materials and secondary legal materials. This thesis study harmonize between legislation with the real situation in the society. The process of examination implementation which is conducted by the Badan Pemeriksa Keuangan has been optimal and in accordance with the laws and regulations. It is embodied in the mechanism of its implementation which is in accordance with the rules and standards of financial management inspection. In addition, the results of the examination in the form of a report on the results of BPK financial management Dinas Pengelolaan Keuangan dan Aset Daerah Kabupaten Sleman for Fiscal Year 2012 showed that BPK provides an unqualified opinion with Explanatory Paragraph. The implementation of examination basically not only constrained by external factors, but also internal factors provided by BPK. Thus, found an idea through discussion and research conducted previously, an effort to overcome the obstacles and weaknesses in the implementation of examination by the Finance Audit Board and to improve the professionalism of BPK.
| Item Type: | Thesis (S2) |
|---|---|
| Uncontrolled Keywords: | BPK, auditing, financial examination, state finance management, state finance, local government. |
| Subjects: | Magister Ilmu Hukum > Hukum Ketatanegaraan |
| Divisions: | Pasca Sarjana > Magister Ilmu Hukum |
| Depositing User: | Editor UAJY |
| Date Deposited: | 03 Mar 2015 08:02 |
| Last Modified: | 03 Mar 2015 08:02 |
| URI: | http://e-journal.uajy.ac.id/id/eprint/6942 |
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