IMPLEMENTASI KEBIJAKAN PENGELOLAAN KEUANGAN DAERAH MELALUI PP NO. 24 TAHUN 2005 TENTANG STANDAR AKUNTANSI PEMERINTAHAN (Studi Kasus pada Dinas Pengelola Pendapatan Keuangan dan Aset Daerah Kabupaten Sukoharjo)

摘要

Nursiam. The policy implementation of local government financial trough udGovernment Regulation (PP) Number 24 in year 2005 of Governmental Accounting udStandard. (The Case Study in the Assets & Financial Management and Revenue udDepartment of Sukoharjo District). Thesis: Master of Law, Post Graduate Program udUniversity of Muhammadiyah Surakarta. udThe aim of this research is to know how the implementation of the financial udmanagement policy, the level of the compliance and the obstacle of the implementation udof the Governmental Accounting Standard and how the future model of the local udfinancial management in the Assets & Financial Management and Revenue Department udof the Sukoharjo District. udIn this research the law concept is the manifestation of the symbolic meanings udof the social behaviors that showed in the interaction between them. The kind of data udwas the primary and secondary data. His data collection was carried out with the udinterview and investigation of primary and secondary of legal materials. The analysis of udthe data used in this research was the qualitative research carried out by using the udanalysis model flowed (flow the model analysis) and the interactive analysis (interactive udthe model of analysis). udThe conclusion of this research was the policy implementation of local udgovernment financial management did not yet use PP no 24/2005, but it use old District udRegulations and Ministry of Human Affair (MoHA) Regulation(Permendagri) No. 13 ud/2006 as being changed with MoHA regulation No. 59 /2007. Furthermore BPK as a udgovernment supreme auditor use PP no.24 / 2005 for the audit regulation. The obstacle udof Local Government in carrying out PP no 24 /2005 was requirement to using MoHA udregulation for the basic of Local Government Financial Management for all Local udGovernment in Indonesia. This was forced to be done; because of in Provincial level also udused the MoHA regulation. The future model of the financial management better based udin the regulation that was results of many regulation synchronization that as guide in the udlocal government financial management implementation. In 2010 the Local udGovernment of Sukoharjo issued the New Local Regulation of Financial Management udnumber 1/2010. and Bupati Regulation Number 32 /2010 about the Accounting policy udthat was enacted i n August 2010, both of regulation done as the response of PP no ud24/2005, consequently the Local Government of Sukoharjo should be obedient that local regulation.