OFFICIAL RESPONSIBILITY AND PERSONAL RESPONSIBILITY IN THE CONTEXT OF STATE FINANCIAL LOSS
State financial Management which raises state's financial losses shows that there is a separation between official responsibilities and personal responsibility. The limits for determining the distinction of personal responsibility and official responsibilities when there is a state financial lo...
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Jenderal Soedirman University
2018-01-01
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Series: | Journal of Dinamika Hukum |
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doaj-107e1848968e40319d1d75871a0456b42020-11-25T02:39:05ZengJenderal Soedirman UniversityJournal of Dinamika Hukum1410-07972407-65622018-01-0118110310810.20884/1.jdh.2018.18.1.1861460OFFICIAL RESPONSIBILITY AND PERSONAL RESPONSIBILITY IN THE CONTEXT OF STATE FINANCIAL LOSSH Hariyanto0Institut Agama Islam PurwokertoState financial Management which raises state's financial losses shows that there is a separation between official responsibilities and personal responsibility. The limits for determining the distinction of personal responsibility and official responsibilities when there is a state financial loss are the presence of mens rea (inner attitude and malicious intent) and maladministration. National Audit Board Report (LHP BPK) is used to determine the transition of official responsibilities into personal responsibilities in relation to the findings of unlawful acts, misuse of authority, opportunities or means available to them due to position. This is in line with the objective of settling the financial losses of the state from the legal aspects of state administration which emphasize the restoration of state financial losses, although the penalty can be cumulative with criminal, civil and administrative penalties. Keywords: state finance, official responsibilities and personal responsibility, mens rea, maladminis-trationhttp://dinamikahukum.fh.unsoed.ac.id/index.php/JDH/article/view/1861 |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
H Hariyanto |
spellingShingle |
H Hariyanto OFFICIAL RESPONSIBILITY AND PERSONAL RESPONSIBILITY IN THE CONTEXT OF STATE FINANCIAL LOSS Journal of Dinamika Hukum |
author_facet |
H Hariyanto |
author_sort |
H Hariyanto |
title |
OFFICIAL RESPONSIBILITY AND PERSONAL RESPONSIBILITY IN THE CONTEXT OF STATE FINANCIAL LOSS |
title_short |
OFFICIAL RESPONSIBILITY AND PERSONAL RESPONSIBILITY IN THE CONTEXT OF STATE FINANCIAL LOSS |
title_full |
OFFICIAL RESPONSIBILITY AND PERSONAL RESPONSIBILITY IN THE CONTEXT OF STATE FINANCIAL LOSS |
title_fullStr |
OFFICIAL RESPONSIBILITY AND PERSONAL RESPONSIBILITY IN THE CONTEXT OF STATE FINANCIAL LOSS |
title_full_unstemmed |
OFFICIAL RESPONSIBILITY AND PERSONAL RESPONSIBILITY IN THE CONTEXT OF STATE FINANCIAL LOSS |
title_sort |
official responsibility and personal responsibility in the context of state financial loss |
publisher |
Jenderal Soedirman University |
series |
Journal of Dinamika Hukum |
issn |
1410-0797 2407-6562 |
publishDate |
2018-01-01 |
description |
State financial Management which raises state's financial losses shows that there is a separation between official responsibilities and personal responsibility. The limits for determining the distinction of personal responsibility and official responsibilities when there is a state financial loss are the presence of mens rea (inner attitude and malicious intent) and maladministration. National Audit Board Report (LHP BPK) is used to determine the transition of official responsibilities into personal responsibilities in relation to the findings of unlawful acts, misuse of authority, opportunities or means available to them due to position. This is in line with the objective of settling the financial losses of the state from the legal aspects of state administration which emphasize the restoration of state financial losses, although the penalty can be cumulative with criminal, civil and administrative penalties.
Keywords: state finance, official responsibilities and personal responsibility, mens rea, maladminis-tration |
url |
http://dinamikahukum.fh.unsoed.ac.id/index.php/JDH/article/view/1861 |
work_keys_str_mv |
AT hhariyanto officialresponsibilityandpersonalresponsibilityinthecontextofstatefinancialloss |
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