Fungsi Pengawasan Dewan Perwakilan Rakyat (DPR) terhadap Pelaksanaan Anggaran Pendapatan Dan Belanja Negara (Apbn). (Supervision Functions of The People's Representative Council (DPR) regarding The Implementation of Revenue Budget and State Expenditure (APBN))

Jaidun, jaidun (2022) Fungsi Pengawasan Dewan Perwakilan Rakyat (DPR) terhadap Pelaksanaan Anggaran Pendapatan Dan Belanja Negara (Apbn). (Supervision Functions of The People's Representative Council (DPR) regarding The Implementation of Revenue Budget and State Expenditure (APBN)). Doctoral thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

This study aims to analyze and find the philosophical basis for the supervisory function of the House of Representatives on the implementation of the state budget of revenues and expenditures as well as to analyze and find the concept of the supervisory function of the House of Representatives on the implementation of the State Revenue and Expenditure Budget based on the principles of good financial governance. This dissertation research is a normative legal research, with a philosophical approach, a statutory approach and a conceptual approach. The results of the research are (1) the philosophical basis for the supervisory function of the House of Representatives on the implementation of the State Revenue and Expenditure Budget, namely: (a) The principle of the rule of law. The implementation of the State Revenue and Expenditure Budget by the Government must be in accordance with the Laws and Regulations. If it is not in accordance with the laws and regulations, it tends to conflict with the principles of the rule of law. (b) The principle of democracy. The implementation of the supervisory function of the House of Representatives on the State Revenue and Expenditure Budget must be based on the interests and aspirations of the people's rights. If the House of Representatives does not carry out its supervisory function in a professional and accountable manner, it tends to conflict with democratic principles. (c) The principle of checks and balances. The Government's authority in implementing the State Revenue and Expenditure Budget is controlled by the House of Representatives, with the aim of limiting the power of the Government, preventing abuse of power and creating mutual control and balance. If the government's power is not limited and controlled, it tends to conflict with the principle of separation of powers and the principle of checks and balances. (d) Principles of good financial governance. Supervision of the management of state finances is carried out in an orderly manner and in accordance with the laws and regulations. If the Government does not manage state finances in an orderly manner, it tends to conflict with the principles of good financial governance, (2) The concept of the supervisory function of the House of Representatives towards the implementation of the State Revenue and Expenditure Budget is based on the principles of good financial supervision governance, namely: (a ) Supervision of the implementation of the State Revenue and Expenditure Budget by the House of Representatives must be based on state principles. law, democracy, separation of powers and checks and balances. (b) Supervision of the implementation of the State Revenue and Expenditure Budget by the House of Representatives must be accountable, transparent/open, participatory, effective and efficient. (c) Supervision of the implementation of the State Revenue and Expenditure Budget by the House of Representatives must guarantee the people's right to obtain justice and legal certainty in managing state finances as an effort to accelerate the realization of people's welfare. Keywords: Supervisory function, House of Representatives, Government, State Budget and Revenue.

Item Type: Thesis (Doctoral)
Uncontrolled Keywords: Supervisory function, House of Representatives, Government, State Budget and Revenue.
Subjects: K Law > K Law (General)
Divisions: Fakultas Hukum > Doktor Ilmu Hukum
Depositing User: 1331900017 Jaidun Jaidun
Date Deposited: 25 Nov 2022 09:11
Last Modified: 02 Feb 2023 06:29
URI: http://repository.untag-sby.ac.id/id/eprint/20373

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