Implementasi Pengelolaan Keuangan Negara dan Daerah Melalui Penyusunan APBN dan APBD
DOI:
https://doi.org/10.61476/waas6753Keywords:
State Finance, State Budget, Regional BudgetAbstract
State financial management is part of the implementation of state governance, which consists of all activities of state financial management officials in accordance with their positions and authorities. The implementation or management and execution of state finances in Indonesia consists of the implementation of the State Budget (APBN) and Regional Budgets (APBD) which are prepared and formed by financial management officials. The implementation of state financial management is contained in Article 12 of Law Number 17 of 2003 which consists of the implementation of the Revenue and Expenditure Budget (APBN) both at the central and regional levels. The APBN and APBD play a key role in the success of a country's development. The APBN and APBD have a crucial role in achieving sustainable economic growth, state financial stability, and the overall and sustainable welfare of society. The implementation of this public financial management is the basis for the information source in compiling this article. The article was written by the author using a qualitative method with a library research approach. The findings obtained include information regarding financial management, the preparation of the APBN and APBD, and real examples in the implementation of state financial management.
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