Pertanggungjawaban Kerugian Negara Oleh Pegawai Negeri Non-Bendahara Sebagai Instrumen Penegakan Hukum di Lingkungan Kementerian dalam Negeri

Olga, Cindy (2023) Pertanggungjawaban Kerugian Negara Oleh Pegawai Negeri Non-Bendahara Sebagai Instrumen Penegakan Hukum di Lingkungan Kementerian dalam Negeri. S2 thesis, Universitas Kristen Indonesia.

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Abstract

Pertanggungjawaban kerugian negara merupakan salah satu instrumen penegakan hukum dalam tatanan kehidupan birokrasi. Kasus-kasus kerugian negara yang terjadi di lingkungan pemerintahan khususnya di Kementerian Dalam Negeri merefleksikan sistem pengelolaan dan pertanggungjawaban keuangan negara yang belum optimal. Kasus- kasus kerugian negara yang terjadi di lingkungan Kementerian Dalam Negeri didominasi oleh kasus-kasus yang disebabkan oleh pegawai negeri non-bendahara. Pertanggungjawaban kerugian negara oleh pegawai negeri non-bendahara dilakukan melalui mekanisme tuntutan ganti rugi atau TGR dengan berpedoman pada Peraturan Menteri Dalam Negeri Nomor 46 Tahun 2021 Tentang Penyelesaian Kerugian Negara Pegawai Negeri Bukan Bendahara di Lingkungan Kementerian Dalam Negeri. Urgensi pertanggungjawaban dan penyelesaian kerugian negara oleh pegawai negeri non bendahara untuk mewujudkan good governance dalam pengelolaan dan pertanggungjawaban keuangan serta penguatan sistem pengawasan internal dan penegakan asas-asas hukum administrasi negara. Upaya pertanggungjawaban dan penyelesaian kerugian negara pada Kementerian Dalam Negeri oleh pegawai negeri non-bendahara masih dalam lingkup administrati. Upaya administrative cukup memberikan implikasi dan efek progresif terhadap perkembangan penyelesaian kerugian negara pada Kementerian Dalam Negeri sehingga mencapai 88,74% penyelesaian. Kondisi tersebut merupakan efek manfaat yang ditimbulkan oleh eksistensi Tim Pemantau Kerugian Negara atau TPKN menjadi kunci utama dalam percepatan proses tuntutan ganti rugi yang disebabkan oleh pegawai negeri non bendahara. Selain itu, peran APIP atau Inspektorat Jenderal menjadi faktor pendukung keberhasilan TPKN dalam melakukan monitoring tindak lanjut dan pengembalian atas kasus-kasus kerugian negara yang terjadi di Kementerian Dalam Negeri serta pembentukan lingkungan pengendalian dan inisiasi pencegahan terjadinya kerugian negara dan fraud. Kata kunci: Pertanggungjawaban, Kerugian Negara, Pegawai Negeri Non Bendahara, APIP./ Liability for state losses is one of the law enforcement instruments in the order of bureaucratic life. Cases of state losses that occur in government circles, especially in the Ministry of Home Affairs, reflect a system of state financial management and liability that could have been more optimal. Cases caused by non-treasurer civil servants dominated cases of state losses within the Ministry of Home Affairs. Liability for state losses by non-treasurer civil servants is carried out through a mechanism for claims for compensation or TGR based on Minister of Home Affairs Regulation Number 46 of 2021 concerning Settlement of State Losses for Non-Treasurer Civil Servants within the Ministry of Home Affairs. The urgency of liability and settlement of state losses by non-treasurer civil servants to realize good governance in financial management and liability as well as strengthen the internal control system and enforce the legal principles of state administration. Efforts to account for and resolve state losses at the Ministry of Home Affairs by non-treasurer civil servants are still within the administrative scope. Administrative actions are sufficient to provide progressive implications and effects on the development of the settlement of state losses at the Ministry of Home Affairs so that they reach 88.74% completion. This condition is a beneficial effect caused by the existence of the State Loss Monitoring Team or TPKN, which is the primary key in accelerating the process of claims for compensation caused by non-treasurer civil servants. In addition, the role of APIP or the Inspectorate General is a supporting factor for the success of TPKN in monitoring follow-up and returns on cases of state losses that occur at the Ministry of Home Affairs and establishing a controlled environment and initiating the prevention of state losses and fraud. Keywords: Liability, State Losses, Non-Treasurer Civil Servants, APIP

Item Type: Thesis (S2)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorPieris, JohnNIDN9990463325john.pieris@uki.ac.id
Thesis advisorSimatupang, Dian PujiNIDN0321107202dian.simatupang@uki.ac.id
Subjects: LAW
LAW > Law in general. Comparative and uniform law. Jurisprudence
LAW > Law in general. Comparative and uniform law. Jurisprudence > Comparative law. International uniform law
LAW > Law in general. Comparative and uniform law. Jurisprudence > Private international law. Conflict of laws
LAW > Religious law in general. Comparative religious law. Jurisprudence
LAW > Religious law in general. Comparative religious law. Jurisprudence > Theory, philosophy, and science of religious law
Divisions: PROGRAM PASCASARJANA > Magister Ilmu Hukum
Depositing User: Users 2460 not found.
Date Deposited: 15 Feb 2023 03:43
Last Modified: 15 Feb 2023 03:48
URI: http://repository.uki.ac.id/id/eprint/10312

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