CD Skripsi
Implementasi Pembayaran Ganti Rugi Keuangan Daerah Oleh Pegawai Negeri Bukan Bendahara Di Provinsi Riau Tahun 2022
In order to realize good governance in state administration, it is necessary to implement professional, open and responsible state financial management in accordance with the principles of state financial management. The embodiment of state financial management is outlined in the State Revenue and Expenditure Budget (APBN) and Regional Revenue and Expenditure Budget (APBD). Mistakes in using the budget can result in State/Regional Losses. Based on interviews with the Regional Financial and Asset Management Agency, there were several non- treasurer civil servants who caused regional losses. Settlement of regional losses carried out is regulated in Domestic Government Regulation Number 133 of 2018. The aim of this research is to find out the extent of implementation related to settlement of losses carried out by non-treasurer civil servants in Riau Province, what factors hinder the settlement of compensation for losses carried out and what efforts will be made regarding the settlement of compensation for existing regional financial losses.
This research is sociological legal research, namely looking at the relationship between law and society with the gap between the law as it should be and the law as it actually occurs. This research was conducted at the Regional Asset Finance Agency of Riau Province and at the Riau Inspectorate. Data collection techniques through interviews.
From the results of the research that has been carried out, implementation has not been carried out well, the factor causing it not to be carried out well is that new regulations have just been issued that are more detailed in regulating losses incurred by non-treasurer civil servants in Riau Province.
Keywords : Regional Losses, Non-Treasurer Civil Servants, Loss Settlement
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