https://socius.unesa.ac.id/css/
Peran Badan Pengawas Keuangan dan Pembangunan (BPKP) sebagai Keterangan Ahli Terhadap Penanganan Tindak Pidana Korupsi | Limantara | KEADILAN PROGRESIF

Peran Badan Pengawas Keuangan dan Pembangunan (BPKP) sebagai Keterangan Ahli Terhadap Penanganan Tindak Pidana Korupsi

Benny Karya Limantara

Abstract


Financial Supervisory Agency (BPKP) as an internal auditor for the government increasingly felt by the citizens' demands for state officials who are clean and free of corruption, collusion and nepotism ( KKN ) as mandated by Law No. 28 of 1999 , and the demands on openness and good governance. BPKP is the Financial and Development Supervisory Agency which is a non-departmental institutions established by the President by Presidential Decree , so that BPKP is directly responsible to the President related to performance. The principal tasks of the Finance and Development Supervisory Agency ( BPKP ) is carrying out government duties in the field of financial supervision and development in accordance with the provisions of the legislation in force ( Article 52 of Presidential Decree No. 103 of 2001 on Status, Duties , Functions, Organizational Structure and Work Procedures of Non Departmental Government Institutions ).

Keywords


Financial Supervisory Agency (BPKP); Fact Expert; Corruption.

Full Text:

PDF

References


Evi Hartanti. 2006. Tindak Pidana Korupsi. Jakarta: Sinar Grafika

Ruchiyat Kosasih. 1984. Auditing Prinsip dan Prosedural. Yogyakarta: Ananda

RA Supriyono. 1990. Pemeriksaan Manajemen dan Pengawasan Pemerintah Indonesia. Yogyakarta: BPFE.

Kitab Undang - Undang Hukum Acara Pidana.

KEPPRES No. 31 Tahun 1983 Tentang Badan Pemeriksa Keuangan dan Pembangunan.

KEPPRES No. 103 Tahun 2001 tentang Kedudukan, Tugas, Fungsi, Kewenangan, Susunan Organisasi, Dan Tata Kerja Lembaga Pemerintah Non Departemen.

Keputusan Menteri Dalam Negeri Nomor 29 Tahun 2002 tentang Pedoman Pengurusan, Pertanggungjawaban dan Pengawasan Keuangan Daerah serta Tata Cara Penyusunan APBD, Pelaksanaan Tata Usaha Keuangan Daerah dan Penyusunan Perhitungan APBD.

Limantara, B.K.,2016,Peran Badan Pengawas Keuangan dan Pembangunan (BPKP) sebagai Keterangan Ahli Terhadap Penanganan Tindak Pidana Korupsi, Universitas Bandar Lampung.


Article Metrics

Abstract view : 141 times
PDF - 61 times

Refbacks

  • There are currently no refbacks.