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"Dalam menjalan fungsi pemerintahan (bestuurs functie), pemerintah melakukan tindakan hukum publik dan tindakan hukum privat dimana kedua tindakan hukum ini akan dapat bertentangan kepentingan masyarakat atau perorangan, sehingga dapat dikatakan tindakan Pemerintah rentan akan tuntutan hukum. Dikaitkan dengan keuangan negara putusan yang telah inkracht atas tuntuan hukum tersebut dapat menimbulkan risiko fiskal kepada Pemerintah berupa kewajiban kontinjensi pihak ketiga. Yang menjadi pokok permasalahan pada penelitian ini adalah: pertama bagaimana pengaturan risiko fiskal akibat tuntutan hukum dalam pelaksanaan kewajiban kontijensi dalam APBN? kedua dalam hal terjadi potensi kerugian Negara dalam risiko fiskal akibat tuntutan hukum, lembaga mana yang berwenang melakukan pemeriksaan?. Untuk menjawab permasalahan tersebut digunakan metode penelitian yuridis normatif, yaitu penelitian hukum yang berbasis pada kaedah-kaedah atau norma-norma hukum yang terdapat dalam peraturan perundang-undangan, yaitu dengan melakukan penelusuran terhadap Undang-undang Nomor 17 Tahun 2003 Tentang Keuangan Negara, Undang-Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara, Undang-Undang Nomor 15 tahun 2004 tentang Pemeriksaan Pengelolaan dan Tanggungjawab Keuangan Negara, Undang-Undang Nomor 15 Tahun 2006 tentang Badan Pemeriksaan Keuangan dan peraturan perundang-undangan terkait. Kesimpulan yang Penulis peroleh dari penelitian in atas kontijensi pemerintah terkait tuntutan hukum ini BPK berwenang memeriksa sesuai konstitusi namun di lain sisi sesuai Peraturan Pemerintah Nomor 60 tahun 2008 tentang Sistem Pengendalian Intern Pemerintah ada pengawasan intern yang dilakukan oleh BPKP dan/atau Aparat Pengawasan Intern Pemerintah terhadap seluruh proses kegiatan pemerintah yang terkait APBN. lembaga mana yang berwenang melakukan pemeriksaan.

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In running the government functions (bestuurs functie), the government made public legal action and private legal action in which both these legal actions will be able to contradict the interests of society or the individual, so that it can be said government action vulnerable to lawsuits. Associated with the financial state of a final verdict a claim that the law could pose a risk to the Government in the form of fiscal contingent liability of third parties. Which are at issue in this study are: first , how the setting of fiscal risks due to lawsuits in the implementation of contingent liabilities in the state budget ? both in the event of a potential loss of State in the fiscal risks due to lawsuits, which agency the authority to conduct inspections?.

This study was conducted using normative juridical, that is by doing a search on the the study of law based on rules or norms of law contained in the legislation , ie by performing a search of Law No. 17 of 2003 on State Finance, Law Number 1 of 2004 on State Treasury , Law Number 15 of 2004 on the Management Audit and responsibilities State finances, Law Number 15 of 2006 on the Board of Audit and related legislation.

Authors conclusions obtained from this study on contingencies related to lawsuits government is authorized to examine the BPK according to the constitution , but on the other hand as the Government Regulation Number. 60 of 2008 on the Internal Control System The Government thereinternal controlconducted by BPKP and /or officers of the Government Internal Audit the whole process of government activities related to the state budget."

"State and Local Public Finance provides a comprehensive and sophisticated analysis of state and local government public finance practices and issues, using the basic tools of economics. This fifth edition maintains its focus on key local services such as education, health care, and transportation and brings in new coverage of land use and housing, applications from behavioral economics, and more international comparisons.This textbook provides an examination and analysis of public finance practices and problems in a federal fiscal system, focusing on the fiscal behavior and policies of state and local governments. Modern economic theory is applied to examine the way key institutions are used to produce and finance services and to provide evaluation of alternative policies.This stalwart text will continue to be invaluable reading for those who study public finance, local government finance, urban economics, public policy, and public administration."

"Badan Usaha Milik Negara (BUMN) dan secara khusus yang berbentuk perseroan diharapkan memberi pemasukan yang signifikan bagi negara dari sektor usaha serta sarana memenuhi hajat hidup warga negara. Namun, di sisi lain adanya disharmoni terhadap peraturan perundang-undangan yang mengatur, sehingga BUMN Persero tidak dapat secara optimal melakukan aktivitas usahanya. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian kepustakaan dengan tujuan untuk memperolah data sekunder dari literatur dan data-data terkait. Dari metodologi penelitian tersebut akan dihasilkan bentuk laporan yang akan bersifat eksploratoris fact-findings, dimana akan menunjukkan bukti bahwa hukum positif di Indonesia menyebabkan BUMN Persero tidak dapat melaksanakan aktivitas bisnisnya secara maksimal.

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State Owned Enterprise (SOE), specifically Limited Companies in form, are expected to give significant income for government from business sector and to fulfill people?s need. But, there is a disharmony on the regulation, so SOE cannot operate optimally. Research method used in this thesis is literature research to get secondary data from literatures and related data. From that research methodology, the result is exploratory fact-findings report, which will prove that regulation in Indonesia causes SOE cannot operate optimally."

"[ABSTRAKSkripsi ini berfokus pada analisis kelayakan dari sistem e-audit yang digunakan oleh Pemeriksa BPK RI untuk melakukan pemeriksaan keuangan negara. Analisis kelayakan diperlukan agar BPK RI dapat memanfaatkan teknologi yang dapat menambah nilai dari hasil pemeriksaan serta dapat menggunakan teknologi dengan tepat guna sesuai dengan proses pemeriksaan keuangan negara. Penelitian ini adalah penelitian kualitatif deskriptif. Data utama didapatkan dari wawancara mendalam dengan responden pemeriksa BPK dan tim pengembangan sistem e-audit. Hasil penelitian menunjukkan bahwa sistem e-audit sudah layak digunakan dalam pemeriksaan keuangan negara. Namun peneliti menyarankan kepada BPK agar lebih aktif lagi dalam menangkap kebutuhan pengguna akhir yaitu pemeriksa, sehingga dapat dipastikan kebutuhan pengguna akhir dan jadwal pengembangan sistem di masa yang akan datang serta supaya pengembangan sistem sesuai dengan yang dibutuhkan pengguna. Selain itu, BPK juga harus mempertimbangkan untuk mulai melakukan seleksi jasa profesional Teknologi Informasi untuk membantu dalam pengembangan sistem e-audit karena besar kemungkinan banyaknya kebutuhan dari pengguna akhir di masa yang akan datang.ABSTRACTThis study focuses on the analysis of the feasibility of e-audit system used by BPK Auditors to audit state finances. The feasibility analysis is required in order to utilize technology that can increase the value of the audit results and can use the appropriate technology according to the state finances audit process. This research use descriptive qualitative method. The main data obtained from in-depth interviews with respondents from BPK Auditors and development team of e-audit system. The results showed that the e-audit system already feasible for use in the state finances audit process. The researchers suggested for the BPK to be more active in capturing end user requirements, ensuring the end user requirements and system development schedule in the future are met, and ensuring development of the system is met with the end user requirements. In addition, BPK also had to consider to begin selecting information technology professional services to assist in the development of e-audit system because most likely there are many end user requirements in the future., This study focuses on the analysis of the feasibility of e-audit system used by BPK Auditors to audit state finances. The feasibility analysis is required in order to utilize technology that can increase the value of the audit results and can use the appropriate technology according to the state finances audit process. This research use descriptive qualitative method. The main data obtained from in-depth interviews with respondents from BPK Auditors and development team of e-audit system. The results showed that the e-audit system already feasible for use in the state finances audit process. The researchers suggested for the BPK to be more active in capturing end user requirements, ensuring the end user requirements and system development schedule in the future are met, and ensuring development of the system is met with the end user requirements. In addition, BPK also had to consider to begin selecting information technology professional services to assist in the development of e-audit system because most likely there are many end user requirements in the future.]"