IMPLEMENTASI PEMBAYARAN GANTI RUGI KEUANGAN DAERAH OLEH PEGAWAI NEGERI BUKAN BENDAHARA DI PROVINSI RIAU TAHUN 2022

Abstract

In order to realize good governance in state administration, it is necessary
to implement professional, open and responsible state financial management in
accordance with the principles of state financial management. The embodiment of
state financial management is outlined in the State Revenue and Expenditure
Budget (APBN) and Regional Revenue and Expenditure Budget (APBD). Mistakes
in using the budget can result in State/Regional Losses. Based on interviews with

the Regional Financial and Asset Management Agency, there were several non-
treasurer civil servants who caused regional losses. Settlement of regional losses

carried out is regulated in Domestic Government Regulation Number 133 of
2018. The aim of this research is to find out the extent of implementation related
to settlement of losses carried out by non-treasurer civil servants in Riau
Province, what factors hinder the settlement of compensation for losses carried
out and what efforts will be made regarding the settlement of compensation for
existing regional financial losses.
This research is sociological legal research, namely looking at the
relationship between law and society with the gap between the law as it should be
and the law as it actually occurs. This research was conducted at the Regional
Asset Finance Agency of Riau Province and at the Riau Inspectorate. Data
collection techniques through interviews.
From the results of the research that has been carried out, implementation
has not been carried out well, the factor causing it not to be carried out well is
that new regulations have just been issued that are more detailed in regulating
losses incurred by non-treasurer civil servants in Riau Province.

Keywords : Regional Losses, Non-Treasurer Civil Servants, Loss Settlement.