DAMPAK KETIDAKHARMONISAN PENGATURAN KEKUASAAN DAN KEWENANGAN LEMBAGA PEMERIKSA KEUANGAN NEGARA DAN DAERAH DALAM MENETAPKAN DAN MENILAI KERUGIAN NEGARA

Abstract

As is known, there are laws and regulations governing the power and resources of state and local financial examiners assessing and enforcing the country's financial losses as contained in the 1945 bill. 2006 Mr. Republic of Indonesia 15th law was about Regulation No.15 Tahun 2004 about Pemeriksaan Pengelolaan and the 2011 fiscal responsibility and no. 5 years 2011 on the public accountant, the 2014 30th year RI No. 30-year administration, and the 192-year 2014 presidential regulation on the board of finance and development. Based on the results of the study, that in practice the effects of a variety of, namely: (1) the absence of material indiscretions of one regulation after another both vertical and horizontal rule in the next generation can result in legal uncertainty and overlapping and the friction of power and authority in law enforcement especially in management and regional financial and financial matters; and (2) gives rise to a basis for legal consideration different from law enforcement and law-enforcement personnel (judges, prosecutors, police enforcement, and lawyers) in law enforcement especially in the financial industry.