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Abstrak :
Position of a state as a state established according to the laws will generate a tremendous consequences to the government in fulfilling the citizens' needs, which make the government's intervention greater. As the government role becomes greater and wider in people's daily lives, the state administrative activities also increase. In executing the state administrative activities, problems and conflicts of interest may arise and sometimes such problems lead to social unrest. Consequently, the existence of state administrative laws is very important because the main objective of the law is to keep the government's authority properly. In that case, people's interest will be protected from the abuse of authority. Decision (beschikking) is an action of the state administrative law that is often taken. The content of the decision may be used in executing the state administrative laws. Such administrative law action should not collide the laws (regulations and general principles of good governance). If a state administrative action is made in the form of a decision and it collides the laws, such decision may become the object of the state administrative court.

Abstrak :
Penyelesaian kerugian keuangan negara akibat kelalaian/kesalahan administrasi seharusnya merupakan penyelesaian administrasi sesuai dengan Undang-Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara dan Undang-Undang Nomor 30 Tahun 2014 tentang Administrasi Pemerintahan. Kerugian negara selalu diarahkan kepada hukum pidana dan mengabaikan hukum administrasi negara. Hal ini disebabkan karena kurangnya pemahaman mengenai teori hukum administrasi negara. Tidak semua penyimpangan khususnya dalam hal tindakan aparatur pemerintah dikenai sanksi pidana apabila hukum administrasi negara memberikan pedoman dan sanksi. Untuk itu, perlu dibuat adanya Standar Operasional agar penyelesaian kerugian keuangan negara akibat kesalahan/kelalaian admnistrasi dapat diselesaikan secara administrasi dan peningkatan pengawasan dari APIP dalam hal ndash;hal yang berhubungan dengan administrasi pemerintahan. ......Solving Mechanism of State Financial Loss Due to Administrative Failure and or error should be an administrative settlement in accordance with Law No. 1 of 2004 on State Treasury and Law No. 30 Year 2014 on Government Administration. State losses are always directed to the criminal law and the law ignores the state administration. This is due to lack of understanding of the theory of administrative law. Not all irregularities, especially in terms of the actions of government officials subject to criminal sanctions if the administrative law providing guidelines and sanctions. For that, need to be made that the completion of their Standard Operating state financial losses due to errors omissions of Administrative can be resolved administratively and increased supervision of the APIP in those things which relate to government administration.