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PENYELESAIAN KERUGIAN PEMERINTAH ACEH
2015
Qanun NO. 4, LD.2015/No.4
Qanun TENTANG Penyelesaian Kerugian Pemerintah Aceh
ABSTRAK:	\n \n Bahwa untuk lebih meningkatkan pengamanan kekayaan Aceh, disiplin dan tanggung jawab Pegawai Aparatur Sipil Negara (Pegawai ASN), serta kelancaran dan ketertiban penyelesaian kerugian Aceh sehingga dapat berjalan lebih efektif dan efisien, maka dipandang perlu mengatur mengenai penyelesaian kerugian Pemerintah Aceh yang meliputi tuntutan perbendaharaan dan tuntutan ganti rugi keuangan dan barang milik Aceh dan berdasarkan ketentuan dalam pasal 144 Peraturan Pemerintah Nomor 58 Tahun 2005 tentang Pengelolaan Keuangan Daerah, ketentuan lebih lanjut tentang tata cara tuntutan ganti kerugian Pemerintah Aceh diatur dengan Qanun Aceh dan berpedoman pada peraturan perundang-undangan. Berdasarkan pertimbangan sebagaimana dimaksud perlu membentuk Qanun Aceh tentang Penyelesaian Kerugian Pemerintah Aceh. \n Dasar Hukum Qanun ini adalah : Pasal 18 ayat (6) Undang- Undang Dasar Negara Kesatuan Republik Indonesia; UU No.24 Tahun 1956; UU No.1 Tahun 2004; UU No.11 Tahun 2006; UU No.5 Tahun 2014; UU No.23 Tahun 2014; Peraturan Pemerintah No.58 Tahun 2005; \n Dalam Qanun Daerah ini diatur tentang Ketentuan Umum, Pemberlakuan Tuntutan Perbendaharaan dan Tuntutan Ganti Rugi, Informasi Pelaporan dan Pemeriksaan, Penyelesaian Tuntutan Perbendaharaan dan Tuntutan Ganti Rugi, Kadaluwarsa, Penghapusan, Pembebasan, Penyetoran, Pelaporan, Majelis Pertimbangan Tuntutan Perbendaharaan dan Tuntutan Ganti Rugi, Tim Penyelesaian Kerugian Pemerintah Aceh, Ketentuan Lain-Lain, Ketentuan Penutup. \n \n
CATATAN:	\n \n Qanun ini mulai berlaku pada tanggal 14 Desember 2015. \n - \n - \n 44 hlm \n \n

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Qanun Aceh ini mengatur tentang penyelesaian kerugian Pemerintah Aceh yang disebabkan oleh tindakan melanggar hukum atau kelalaian dalam pengelolaan keuangan dan barang milik Aceh. Tujuan dari Qanun ini adalah untuk mencegah terjadinya kerugian, meningkatkan transparansi dan akuntabilitas, serta mengembalikan kerugian yang terjadi.

Qanun ini mengatur mengenai Tuntutan Perbendaharaan (TP) dan Tuntutan Ganti Rugi (TGR). TP diberlakukan terhadap Bendahara, sedangkan TGR diberlakukan terhadap Pegawai ASN bukan Bendahara atau pejabat lain yang merugikan keuangan dan barang milik Aceh. Penyelesaian kerugian dapat dilakukan melalui upaya damai, TP/TGR biasa, TP/TGR khusus, atau pencatatan.

Bendahara bertanggung jawab atas kekurangan perbendaharaan kecuali dapat membuktikan bebas dari kesalahan. Pegawai ASN yang melanggar hukum atau lalai sehingga merugikan keuangan dan barang milik Aceh wajib mengganti kerugian tersebut. Qanun ini juga mengatur mengenai Majelis Pertimbangan dan Tim Penyelesaian Kerugian Pemerintah Aceh (TPKPA) yang bertugas membantu Gubernur dalam proses TP dan TGR.

Qanun ini juga mengatur mengenai kadaluwarsa tuntutan, penghapusan tuntutan jika yang bersangkutan tidak mampu membayar, dan pembebasan tuntutan dalam kondisi tertentu. Penyetoran penggantian kerugian harus melalui Rekening Kas Umum Aceh.

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QANUN ACEH
NUMBER 4 OF 2015
CONCERNING
SETTLEMENT OF ACEH GOVERNMENT LOSSES

BISMILLAHIRRAHMANIRRAHIM
IN THE NAME OF ALLAH, THE MOST GRACIOUS, THE MOST
MERCIFUL
BY THE GRACE OF ALMIGHTY ALLAH

GOVERNOR OF ACEH,

\n\n \n \n

Considering:

that in order to further improve the security of Aceh's assets, the discipline and responsibility of State Civil Apparatus Employees (Pegawai ASN), as well as the smooth and orderly settlement of Aceh's losses so that it can run more effectively and efficiently, it is deemed necessary to regulate the settlement of Aceh Government losses which includes treasury claims and claims for compensation for finance and assets owned by Aceh;
that based on the provisions in Article 144 of Government Regulation Number 58 of 2005 concerning Regional Finance Management, further provisions regarding the procedures for claiming compensation for Aceh Government losses are

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