ANALISIS HUKUM TERHADAP PENGAWASAN PENGELOLAAN KEUANGAN NEGARA DALAM PELAKSANAAN APBN DAN APBD DI INDONESIA

Abstract

Oversight of public financial management is essential to ensure transparency and accountability in the use of state budgets. The State Budget (APBN) and the Regional Budget (APBD) are key instruments for government development programs and public services, requiring effective supervision. This study aims to analyze the mechanisms of oversight in the management of APBN and APBD, the role of the Supreme Audit Agency (BPK) and other supervisory institutions, and the challenges in its implementation. This research employs normative legal research using statutory and conceptual approaches through literature review. The results indicate that oversight is carried out through internal and external mechanisms involving the Supreme Audit Agency (BPK), the Financial and Development Supervisory Agency (BPKP), internal government supervisory bodies, and legislative institutions such as the DPR and DPRD. However, the implementation still faces challenges such as limited human resources, weak coordination, and low transparency in budget management.