The Implementation of the Principle of Accountability in State Budget Management According to State Administrative Law

Abstrak

Good management of state finances that aligns with legal principles leads to good governance in state administration. To reach this goal, the management of state finances needs to be performed professionally, openly, and responsibly in compliance with the basic rules set out in the Constitution. The application of accountability under the General Principles of Good Governance (AUPB) requires the organizers or managers of state finances to demonstrate responsibility as mandated by applicable laws and regulations. Therefore, the result-oriented accountability principle, or performance accountability, as a general principle, and changes to the budget classification and the mechanism for determining the Work Plan and Budget (RKA) have been introduced in Law No. 17 of 2003 concerning State Finance. According to the Principles of Accountability of Good Governance, in a narrow sense, good governance is associated with state administration. That is, administrative law concerns state and regional finances resulting from government administration policies within the administrative system's management.