Mekanisme Checks and Balances System Untuk Penguatan Pengelolaan Keuangan Negara
Keywords:
Public Finance Management, Check and Balances, Internal Control, Business and management, RepositionedAbstract
This article focuses on 2 (two) main issues, namely: First, how to build a check and balance mechanism in state financial management in line with efforts to ensure transparency and accountability in state financial management? Second, how is the implementation of the Government's internal control function in the context of managing state finances? The research method used is the normative legal method. The approach used is an analytical and legal approach. The nature of the research carried out is analytical descriptive research. The checks and balances system in managing state finances is not supported by the independence of the ministry/institution treasurer, because the treasurer is appointed by the Minister/institution head as the budget user/asset user of the relevant ministry. /agency. The Minister of Finance as the State General Treasurer does not have an internal control system within the framework of the State General Treasurer's internal control system. The Inspector General of the Ministry of Finance is an internal control tool for the Minister of Finance as the Budget/Goods User. The government must also restructure the internal control body, making the Financial and Development Supervisory Agency (BPKP) an internal control tool for the Minister of Finance as the state general treasurer. The treasurer of the ministry/institution is transferred to become an official of the Ministry of Finance of the ministry/institution.
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