Discretion of Budget User Officials in Carrying Out Authority for the Purpose of Development: Limits, Legal Effects, and Responsibilities

In the concept of a welfare state as adopted by Indonesia, government officials are given the authority to use discretion in the administration of government for the benefit of the people and development. The problem examined is the limits of the use of discretion, legal consequences, and accountability of officials. The methodology used is normative legal research. From the research it is known that the use of discretionary authority by Budget Users is ruled by Law No.30 of 2014 concerning Government Administration which regulates the purpose, scope, requirements and procedures for the use of discretion. In principle, the use of discretion must pay attention to the General Principles of Good Governance (GPGG). While the legal consequences arising in the use of discretion there are 2 types, namely: invalid and can be cancelled according to the category of action taken. In connection with the responsibility for the use of discretion can be divided into 2 (two), namely: (1) as a position of responsibility, and (2) as a personal responsibility. Basically the use of discretion by Government Officials cannot be convicted, as long as the Government Official uses discretion in accordance with the objectives, scope, requirements and procedures in Law No.30 of 2014 and not against the law that can harm the country's finances.