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As a government souvrenities of the people base to the law and to handle the state government base on constitution, therefore the management of state finance system should be appropriate with main regulation which stated in constitution 1945. The government budget and expenses (APBN), also the local government budget and expenses (APBD) to be fixed each year by the law including taxes and others charge with forced for the government needs also sort and price money area stated by the law. The President as an authority holder state management finance, delegates to the Ministers/Institution leaders, governors, Regents or Mayors and Head of certain organization unit leaders for arranging and fixing also responsibility in management of APBN anf APBD. In order to support good government realization in management of government state finance it's need to do profesionalism, open up and responsibility due to constitution 1945 in general principle namely: Accountability for the result oriented , Profesionalsm, Prpporsionalsm, Open up and controling . Relationship between Central government and Local government and Local government, that is central government to feel an obligation to local government for allocation funds sharing with proprosionality base on law and others regulation. |
