PRINSIP GOOD FINANCIAL GOVERNANCE DALAM PENGELOLAAN KEUANGAN NEGARA DALAM RANGKA MEWUJUDKAN CLEAN GOVERNANCE

Essentially, Indonesia's development depends on how the management of the state budget Anggaran Pendapatan dan Belanja Negara. The ideal management of state budget should be based on good governance principal (this principle has become a dynamic pattern of the state enforcement, towards the democracy evolvement around the world today) which is consistent with the good financial governance principle. The implementation of good financial governance into regulations related to state financial management will be able to produce a clean governance. As the implementation of the legality and legal certainty principle, the imposition of sanctions related to state financial management irregularities must be based on the provisions of laws and regulations which is featuring respect for human rights. Besides, the sanction should be granted by the competent authorities after following some certain procedures and monitoring inspection conducted by the Badan Pemeriksaan Keuangan and Dewan Perwakilan Rakyat who hold the supervisory function of state budgeting and finance monitoring as stated in the Law No. 15/2004 about Audit, Management and Financial Responsibility of State and also Law No. 15/2006 about State Audit Board.