TINJAUAN KEDUDUKAN PENGGUNA ANGGARAN DAN KUASA PENGGUNA ANGGARAN

Authors

  • Laurensius Arliman S

DOI:

https://doi.org/10.21776/ub.arenahukum.2015.00802.1

Keywords:

Anggaran

Abstract

Abstract
This research aims to discuss the Status Users Budgets and the Budget User Proxy and Its Implications. This paper uses normative research. Results of this writing, the Regulation number 21 of 2011, or a change to a 2 Regulation No. 13 of 2006 was duly converted again, to make room for the regional head of local government in the Province / District / City, to set a minimum threshold associated with the use of money UP / GU, toward direct payments to third parties related goods and services. Presidential Decree number 54 of 2010, has given space to nominal 100 million, related to spending or procurement for the procurement of goods and services directly. Direct procurement is not to see the properties or provide provisions in terms of spending on goods and services, but it belongs to the category of capital expenditures space.

Abstrak
Penulisan ini bertujuan membahas Kedudukan Pengguna Anggaran dan Kuasa Pengguna Anggaran dan Implikasinya. Tulisan ini menggunakan penelitian yuridis normatif. Hasil dari tulisan ini, Peraturan nomor 21 tahun 2011, atau perubahan ke 2 Peraturan nomor 13 tahun 2006 sepatutnya diubah lagi, untuk memberikan ruang bagi kepala daerah pemerintah daerah di Provinsi/Kabupaten/Kota, untuk menetapkan batas minimum terkait dengan penggunaan uang UP/GU, terhadap pembayaran langsung kepada pihak ketiga barang dan jasa yang terkait. Keputusan Presiden nomor 54 Tahun 2010, telah memberikan ruang sampai nominal 100 juta, terkait belanja atau pengadaan barang dan jasa atas pengadaan langsung. Pengadaan langsung bukan untuk melihat sifat atau memberikan ketentuan didalam hal belanja barang dan jasa, tetapi hal ini termasuk kategori ruang belanja modal.

References

Buku

Aziz Syamsuddin, 2011, Proses dan Teknik Penyusunan Undang-undang, Sinar Grafika, Jakarta.

Chabib Soleh dan Heru Rochmansjah, 2010, Pengelolaan Keuangan dan Aset Daerah, Fokus Media, Jakarta.

Hanif Nurcholis, 2005, Teori dan Praktik Pemerintahan dan Otonomi Daerah, RajaGrafindo, Jakarta.

Jimly Asshiddiqie, 2010, Pengantar Ilmu Hukum Tata Negara, RajaGrafindo Persada, Jakarta.

Maria Farida Indriati, 1998, Ilmu Perundang-undangan, Kanisinus, Yogyakarta.

Ni’matul Huda dan R. Nazriyah, 2011, Teori dan Pengujian Peraturan Perundang-undangan, Nusa Media, Bandung.

Peter Mahmud Marzuki, 2008, Pengantar Ilmu Hukum, Kencana Prenada Media Group, Jakarta.

Yuliandri, 2011, Asas-asas Pembentukan Peraturan Perudang-Undangan Yang Baik, RajaGrafindo Persada, Jakarta.

Naskah Internet

Wikipedia, Anggaran Pendapatan dan Belanja Daerah, http://id.wikipedia.org/wiki/Anggaran_Pendapatan_dan_Belanja_Daerah.

Peraturan Perundang-undangan

Undang-undang Republik Indonesia Nomor 12 Tahun 2011 tentang Tata Urutan Peraturan Perundang-undangan.

Peraturan Presiden Nomor 54 Tahun 2010Â tentang Pengadaan Barang/Jasa Pemerintah.

Peraturan Menteri Dalam Negeri Nomor 21 Tahun 2011 tentang Pedoman Pengelolan Keuangan Daerah.

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Published

2016-03-03

How to Cite

S, L. A. (2016). TINJAUAN KEDUDUKAN PENGGUNA ANGGARAN DAN KUASA PENGGUNA ANGGARAN. Arena Hukum, 8(2), 147–164. https://doi.org/10.21776/ub.arenahukum.2015.00802.1

Issue

Vol. 8 No. 2 (2015)

Section

Artikel

License

Copyright (c) 2015 Laurensius Arliman S

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