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pertanggungjawaban-atas-pelaksanaan-anggaran-pendapatan-dan-belanja-negara-tahun-anggaran-2017
2018
Undang-undang (UU) NO. 8, LN.2018/NO.146, TLN NO.6244, LL SETKAB : 13 HLM.
Undang-undang (UU) TENTANG Pertanggungjawaban atas Pelaksanaan Anggaran Pendapatan dan Belanja Negara Tahun Anggaran 2017
ABSTRAK:	\n \n Bahwa Anggaran Pendapatan dan Belanja Negara (APBN) Tahun Anggaran 2017 yang diundangkan berdasarkan Undang-Undang Nomor 18 Tahun 2016 tentang Anggaran Pendapatan dan Belanja Negara (APBN) Tahun Anggaran 2017 sebagaimana telah diubah dengan Undang-Undang Nomor 8 Tahun 2017 tentang Perubahan atas Undang-Undang Nomor 18 Tahun 2016 tentang Anggaran Pendapatan dan Belanja Negara Tahun Anggaran 2017, pelaksanaannya perlu dilakukan pemeriksaan dan dipertanggungjawabkan sesuai Undang-Undang Nomor 15 Tahun 2004 tentang Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara. Berdasarkan dengan ketentuan Pasal 30 ayat (1) Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara dan Pasal 4 ayat (2) Undang-Undang Nomor 15 Tahun 2004 tentang Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara, terhadap pelaksanaan APBN Tahun Anggaran 2017 telah dilakukan pemeriksaan oleh Badan Pemeriksa Keuangan (BPK). Sehingga, perlu menetapkan Undang-Undang tentang Pertanggungjawaban Atas Pelaksanaan Anggaran Pendapatan dan Belanja Negara Tahun Anggaran 2017.\r\n\t\t\r\n\r\n \n Pasal 5 ayat (1), Pasal 20 ayat (1), ayat (2), dan ayat (5), Pasal 23 ayat (1), dan Pasal 23E UUD Negara Republik Indonesia Tahun 1945, UU No. 17 Tahun 2003, dan UU No. 1 Tahun 2004.\r\n\t\t \n UU ini mengatur tentang :\r\n\r\nPertanggungjawaban Atas Pelaksanaan Anggaran Pendapatan Dan Belanja Negara Tahun Anggaran 2017.\r\n \n \n
CATATAN:	\n \n Undang-undang (UU) ini mulai berlaku pada tanggal 23 Agustus 2018. \n - \n - \n \n

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Undang-Undang ini disusun untuk memberikan pertanggungjawaban atas pelaksanaan Anggaran Pendapatan dan Belanja Negara (APBN) Tahun Anggaran 2017. Tujuannya adalah untuk memastikan bahwa pengelolaan keuangan negara dilakukan secara terbuka dan bertanggung jawab, sesuai dengan aturan yang ditetapkan dalam Undang-Undang Dasar Negara Republik Indonesia Tahun 1945. Pemerintah menyusun Laporan Keuangan Pemerintah Pusat (LKPP) Tahun 2017 berdasarkan Standar Akuntansi Pemerintahan berbasis akrual, yang terdiri dari beberapa laporan keuangan seperti Laporan Realisasi APBN, Laporan Perubahan Saldo Anggaran Lebih, Neraca, Laporan Operasional, Laporan Arus Kas, Laporan Perubahan Ekuitas, dan Catatan atas Laporan Keuangan. Laporan ini diaudit oleh Badan Pemeriksa Keuangan (BPK) dan mendapatkan opini Wajar Tanpa Pengecualian, yang menunjukkan bahwa pengelolaan keuangan negara telah dilakukan dengan baik dan sesuai dengan ketentuan perundang-undangan.

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LAW OF THE REPUBLIC OF INDONESIA
NUMBER 8 OF 2018
CONCERNING
ACCOUNTABILITY FOR THE IMPLEMENTATION OF THE
STATE BUDGET FOR THE 2017 FISCAL YEAR

BY THE GRACE OF GOD ALMIGHTY

PRESIDENT OF THE REPUBLIC OF INDONESIA,

\n\n \n \n \n \n that the State Budget (APBN) for the 2017 Fiscal Year, which was enacted based on Law Number 18 of 2016 concerning the State Budget (APBN) for the 2017 Fiscal Year, as amended by Law Number 8 of 2017 concerning Amendments to Law Number 18 of 2016 concerning the State Budget for the 2017 Fiscal Year, its implementation needs to be examined and accounted for in accordance with Law Number 15 of 2004 concerning the Examination of State \nManagement and Accountability;\n that in accordance with the provisions of Article 30 paragraph (1) of Law Number 17 of 2003 concerning State \n and Article 4 paragraph (2) of Law Number 15 of 2004 concerning the Examination of

Considering:

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