Open AccessPERAN BADAN PEMERIKSA KEUANGAN DALAM SISTEM KETATANEGARAAN INDONESIA
Author(s) -
Ujang Bahar
Publication year - 2010
Publication title -
jurnal hukum and pembangunan/hukum dan pembangunan
Language(s) - English
Resource type - Journals
eISSN - 2503-1465
pISSN - 0125-9687
DOI - 10.21143/jhp.vol40.no1.215
Subject(s) - collusion , politics , institution , state (computer science) , political science , allegation , language change , audit , law , hegemony , supreme court , business , accounting , art , literature , algorithm , industrial organization , computer science
AbstractThe Supreme Audit Board is the highest state institution which has the dutiesto conduct audit and render the responsibility for the state financialmanagement discretely freely and independently as mandated by the 1945Constitution. However, in the implementation of its duties, the discretion andindependence have not been achieved as expected. It is evidenced by themethod used in selecting the members of the Board as specified by the Houseof Representative (DPR) which is politicized and full with political aroma,i.e. selecting own friends. In other words, there is a hidden agenda at theHouse of Representative (DPR) and/or political parties who conducts theselection, The hegemony of the political parties in the Supreme Audit Boardwill distort the preliminary objectives of the establishment of the Board.Therefore, a concern arises that such practice will flourish the corruption,collusion and nepotism in the state financial management in the future. 1nresponding to such allegation, the members of the Supreme Audit Boardshall be able to prove that they are free from political intervention and theconflict of interest with political parties. They shall be able to make theBoard to be a respected government institution. The results of the audit shallbe excellent so as to create a modern and civilized financial community. TheBoard shall be able to synergize and establish good cooperation with otherlaw enforcing bodies such as police, attorney office and corruptioneradication commission. The Board shall be able to play its main role increating a good governance so as to avoid any conflict of interests among thestate institutions as occurred in the past.If this can be realized, then, theSupreme Audit Board will become a reliable and internationally recognizedboard.