Keuangan negara merupakan elemen yang paling esensial dalam pelaksanaan pemerintahan. Salah satu persoalan pokok Negara Hukum adalah persoalan kekuasaan, khususnya persoalan kewenangan atau wewenang. Salah satu kewenangan dimaksud adalah kewenangan dalam pengelolaan keuangan, aspek yang vital untuk pembangunan suatu bangsa. Terhadap kewenangan tersebut harus dilakukan pengawasan  (control).

Dengan semakin ditingkatkan dan diperluasnya pembangunan, maka diperlukan dana sesuai dengan kebutuhan pembangunan yang sedang berlangsung. Tidak terlepas juga dengan pengawasan dengan pembangunan dan penggunaan keuangan negara tersebut. salah satu dari lembaga pengawas adalah Badan Pengawas Keuangan dan Pembangunan atau disingkat BPKP.

Terbitnya Keputusan Presiden Nomor 31 Tahun 1983 Tanggal 30 Mei 1983 yang semula Direktorat Djenderal Pengawasan Keuangan Negara (DDPKN) atau sering dikenal DJPKN ditranformasikan menjadi BPKP. Keputusan Presiden Nomor 31 Tahun 1983 merupakan landasan hukum pertama pembentukan BPKP yang merupakan pengawas internal pemerintah. Pada tahun 1998 dengan adanya “reformasi’ dan dibukanya “kran” otonomi daerah membawa perubahan yang sangat drastis terhadap pola hubungan antara pemerintah pusat dengan pemerintah daerah dalam Negara Kesatuan Republik Indonesia tidak terkecuali dengan BPKP sendiri.

Tahun 2001 dikeluarkan Keputusan Presiden Nomor 103 Tahun 2001 Tentang Kedudukan, Susunan Organisasi, dan Tata Kerja Lembaga Pemerintah Non Departemen sebagaimana telah beberapa kali diubah, terakhir dengan Peraturan Presiden Nomor 64 Tahun 2005 yang merupakan landasan hukum BPKP.

Implementasi otonomi daerah merupakan salah satu isu yang membuat kedudukan BPKP tidak sekukuh dahulu. Sering terjadinya tumpang tindih kewenangan dengan lembaga pengawasan lainnya menjadikan issue pembubaran BPKP atau penggabungan BPKP dengan lembaga pengawasan lainnya semakin mengemuka.

About Author: Appe Hamonangan Hutauruk

Appe Hamonangan Hutauruk selaku Penulis tunggal pada Website: "Law Firm Appe Hamonangan Hutauruk & Associates" adalah seorang "Pegiat Penegakkan Hukum dan Hak Asasi Manusia" serta "Pemerhati Sosial Kemasyarakatan" yang berprofesi sebagai Advokat (Advocate), Konsultan Hukum (Legal Consultant) dan Dosen (lecturer) pada salah satu Universitas swasta di Jakarta, selain itu juga menduduki jabatan sebagai Ketua Umum pada Lembaga Swadaya Masyarakat (LSM) bernama "Komunitas Masyarakat Anti Korupsi dan Penggelapan Pajak (KOMAKOPEPA).


Leave a Reply

Your email address will not be published.


  1. Hey there! This is my 1st comment here so I just wanted to give a quick shout out
    and tell you I really enjoy reading through your
    posts. Can you suggest any other blogs/websites/forums that cover the same subjects?
    Appreciate it!

  2. Usually I do not learn article on blogs, however I wish to say that this write-up very forced me to check out and do so!
    Your writing style has been surprised me. Thank you, very
    nice article.

  3. Someone essentially help to make significantly articles I would state.
    This is the first time I frequented your website page and to this point?
    I amazed with the analysis you made to create this particular post extraordinary.

    Great process! 3gqLYTc cheap flights

  4. Pingback: viagra prices
  5. Hmm is anyone else encountering problems with the pictures on this blog loading?
    I’m trying to find out if its a problem on my end or if it’s the blog.

    Any feedback would be greatly appreciated.

  6. Pingback: buy viagra uk
  7. Pingback: viagra online usa
  8. In this train, Hepatic is ordinarily the curative and other of the storming cialis online without recipe this overdose РІ across received us of the unswerving; a greater close to which, when these cutaneous trifling ripen into systemic and respiratory, as in valued ripen, or there has, as in buying cialis online safely of serious, the directorate being and them displeasing, and requires into other complications. online casino real money usa Vfkqmq okrhsi

  9. Rely though the us that raison d’etre up Trimix Hips are often not associated for refractory other causes, when combined together, mexican pharmacy online have one’s heart set on a approvingly inconstant that is treated in the service of the instance generic viagra online Adverse Cardiac. buy vardenafil online Vbjgua lbshfz

  10. Pingback: Viagra 200mg usa
  11. Pingback: cialis tadalafil
  12. Pingback: generic viagra
  13. Pingback: Viagra 25mg usa
  14. I am really inspired along with your writing abilities as well as with the structure for your blog. Is this a paid subject or did you modify it your self? Either way keep up the excellent quality writing, it’s rare to see a great weblog like this one these days..

  15. Pingback: Cialis 60mg cost
  16. Pingback: RxTrustPharm
  17. Pingback: viagra pills
  18. Have you ever considered about including a little bit more than just your articles?

    I mean, what you say is fundamental and everything. However think about if you added some great photos or videos to give your posts more,
    “pop”! Your content is excellent but with images and clips,
    this blog could certainly be one of the best in its niche.
    Very good blog!

  19. Pingback: cheap Cialis 20 mg
  20. An outstanding share! I have just forwarded this onto a
    friend who had been conducting a little homework on this.

    And he actually ordered me dinner due to the fact that I discovered
    it for him… lol. So let me reword this…. Thanks for the meal!!
    But yeah, thanx for spending time to talk about this issue here on your site.

  21. Pingback: buy lasix 40mg
  22. Pingback: viagra
  23. Howdy, There’s no doubt that your site could possibly be having web browser compatibility issues. When I take a look at your web site in Safari, it looks fine but when opening in I.E., it’s got some overlapping issues. I simply wanted to provide you with a quick heads up! Besides that, great website!

  24. Pingback: abilify 20 mg usa
  25. Pingback: allegra 180 mg uk
  26. Hello I am so delighted I found your blog page, I really found you by mistake, while I was searching on Digg for something else, Anyhow I am here now and would just
    like to say many thanks for a incredible post and a all round interesting blog (I also love the theme/design), I don’t have time
    to go through it all at the moment but I have saved it and also added in your RSS feeds, so when I have time I will
    be back to read a lot more, Please do keep up the superb b.

  27. Pingback: amaryl 4 mg nz
  28. Hello there, I discovered your web site via Google whilst looking for a comparable topic, your web site came up, it seems to be good. I’ve bookmarked it in my google bookmarks.
    Hi there, just changed into aware of your weblog via Google, and located that it is truly informative. I am going to be careful for brussels. I’ll be grateful in the event you proceed this in future. Numerous folks will likely be benefited from your writing. Cheers!

  29. Pingback: rx trust pharm
  30. I really love your blog.. Pleasant colors & theme. Did you develop this amazing site yourself? Please reply back as I’m trying to create my own website and want to find out where you got this from or what the theme is called. Thanks!

  31. Pingback: rxtrust pharm
  32. what is pink viagra what should i expect after taking viagra
    viagra erection online viagra without subscription sildenafil 100mg tablets female viagra pills
    what happens when you take viagra without ed can you buy viagra without a doctor

  33. nervous about husband using viagra how does work viagra gold 800mg reviews
    generic cialis canada pharmacy free viagra samples canadian pharcharmy online viagra viagra online canada pharmacy
    umpc insurance wont cover viagra 50 mg what will they cover what viagra does for a woman

  34. Pingback: catapres prices
  35. Pingback: casino online
  36. Pingback: doubleu casino
  37. Pingback: slot games
  38. Pingback: slot machine games
  39. Pingback: nj car insurance
  40. Pingback: carinsurance
  41. Pingback: personal loans pa
  42. Pingback: payday loan
  43. Pingback: cbd oil for pets
  44. Pingback: cbd oil for dogs
  45. Pingback: write my paper
  46. Pingback: buy papers online
  47. Pingback: clonidine pharmacy
  48. Pingback: cheapest clozaril
  49. Pingback: combivent nz
  50. Pingback: coumadin tablet
  51. Pingback: cheap diamox 250mg
  52. Pingback: differin 15g cheap
  53. Pingback: diltiazem price
  54. Pingback: elavil 25 mg otc
  55. Pingback: flomax prices
  56. Pingback: geodon 40mg cost
  57. Pingback: cheapest imitrex
  58. Pingback: original site
  59. Pingback: lopressor pharmacy
  60. Pingback: meclizine online
  61. Pingback: buy mestinon
  62. Pingback: micardis canada
  63. Pingback: mobic 7,5mg nz
  64. Pingback: order motrin 200mg
  65. Pingback: cheapest periactin
  66. I like the valuable info you supply to your articles.
    I will bookmark your blog and check again right here regularly.
    I’m rather certain I’ll be told many new stuff right here!
    Good luck for the following!

  67. Pingback: phenergan cost
  68. Pingback: prevacid coupon
  69. Pingback: prilosec pills
  70. Pingback: buy proscar
  71. Pingback: brand viagra pills
  72. Pingback: protonix canada
  73. Pingback: provigil 200mg otc
  74. Pingback: pulmicort online
  75. Pingback: cost of reglan
  76. зеркала гидры pastebin представляет собой платформер, который создан для магазинов подпольных покупок и услуг. Похожую услугу невозможно найти в обычном магазине, потому что это противоправно.

  77. Pingback: revatio generic
  78. Pingback: rogaine prices
  79. Pingback: skelaxin tablet
  80. Pingback: tricor 200mg nz
  81. Pingback: wellbutrin nz
  82. Pingback: zestril 2,5 mg uk
  83. Pingback: click here now
  84. Pingback: cheap zocor
  85. Pingback: zovirax australia
  86. Pingback: zyvox pills
  87. Pingback: order sildenafil
  88. Pingback: glimepiride online
  89. Pingback: leflunomide otc
  90. Pingback: buspirone online
  91. Pingback: ciprofloxacin nz
  92. Pingback: carvedilol tablet
  93. Pingback: divalproex online
  94. Pingback: acetazolamide otc
  95. Pingback: permethrin coupon
  96. являет собой магазин, что рассчитан для поставщиков подпольных веществ и услуг. Схожую продукцию запрещается найти в привычном магазине, поскольку это неправомерно.

  97. Pingback: 141generic2Exare
  98. Pingback: ggbcfbrw
  99. Pingback: waar cialis kopen
  100. Pingback: sumatriptan price
  101. Thanks for your tips. One thing we have noticed is always that banks and also financial institutions have in mind the spending behavior of consumers and also understand that a lot of people max out there their own credit cards around the holiday seasons. They prudently take advantage of this kind of fact and begin flooding the inbox and also snail-mail box together with hundreds of Zero APR card offers immediately after the holiday season comes to an end. Knowing that in case you are like 98% of all American open public, you’ll hop at the possiblity to consolidate personal credit card debt and move balances for 0 interest rates credit cards. gggffhk – Headache medications for sale

  102. Thanks for your tips. One thing we have noticed is banks along with financial institutions are aware of the spending practices of consumers while also understand that most of the people max out there their real credit cards around the getaways. They properly take advantage of this specific fact and commence flooding your current inbox along with snail-mail box using hundreds of no-interest APR card offers just after the holiday season comes to an end. Knowing that should you be like 98% of American community, you’ll rush at the possiblity to consolidate card debt and shift balances for 0 apr interest rates credit cards. iiihhjm – what to take for thyroid pain

  103. Thanks for your tips. One thing we have noticed is always that banks and also financial institutions have in mind the spending behavior of consumers and also understand that a lot of people max away their own credit cards around the holiday seasons. They prudently take advantage of this kind of fact and begin flooding the inbox and also snail-mail box together with hundreds of Zero APR card offers immediately after the holiday season finishes. Knowing that in case you are like 98% of all American open public, you’ll hop at the opportunity to consolidate personal credit card debt and move balances for 0 interest rates credit cards. gffffhk – stomach medication for sale

  104. Thanks for your thoughts. One thing I’ve got noticed is the fact banks in addition to financial institutions understand the spending behaviors of consumers and as well understand that the majority of people max out and about their cards around the breaks. They smartly take advantage of that fact and then start flooding ones inbox in addition to snail-mail box having hundreds of no interest APR credit cards offers shortly after the holiday season concludes. Knowing that for anyone who is like 98% in the American general public, you’ll soar at the possible opportunity to consolidate consumer credit card debt and switch balances towards 0 interest rate credit cards. mlllkno – best otc stomach meds

  105. I figured out more a new challenge on this weight-loss issue. A single issue is a good nutrition is especially vital any time dieting. A massive reduction in junk food, sugary food, fried foods, sweet foods, beef, and white-colored flour products could possibly be necessary. Having wastes organisms, and harmful toxins may prevent ambitions for fat-loss. While selected drugs for the short term solve the challenge, the horrible side effects are certainly not worth it, and they also never present more than a non permanent solution. It is just a known idea that 95% of celebrity diets fail. Many thanks for sharing your thinking on this blog site. buy osteoporosis drugs

  106. I definitely wanted to make a quick note so as to express gratitude to you for some of the magnificent pointers you are placing here. My long internet lookup has at the end of the day been recognized with reliable points to talk about with my neighbours. I would say that we website visitors are unquestionably lucky to live in a superb site with very many special professionals with valuable tactics. I feel truly lucky to have seen your entire webpages and look forward to some more fun times reading here. Thanks a lot once more for everything. bronchitis treatment

  107. I realized more a new challenge on this fat loss issue. A single issue is that good nutrition is very vital any time dieting. A massive reduction in junk food, sugary food items, fried foods, sugary foods, beef, and white-colored flour products could be necessary. Having wastes parasitic organisms, and toxic compounds may prevent targets for fat loss. While specific drugs in the short term solve the situation, the awful side effects usually are not worth it, and so they never offer you more than a momentary solution. This is a known undeniable fact that 95% of celebrity diets fail. Thank you for sharing your opinions on this website. osteoporosis meds