Administrative Law & Governance Journal
Vol 3, No 3 (2020): Administrative Law & Governance Journal

Konsep dan Praktek Ruang Lingkup Keuangan Perguruan Tinggi Negeri Badan Hukum

Ajik Sujoko (Unknown)



Article Info

Publish Date
12 Sep 2020

Abstract

Abstract This study poses a problem with the status of PTN Legal Entity assets and how the concept of the financial scope of PTN Legal Entities. This research is legal research using a statutory approach, a case approach, and a conceptual approach. The result of the research shows that PTN Legal Entities manage funds sourced from the APBN and other than APBN. The management of funds sourced from the APBN is subject to the scope of state finances, while the management of funds other than the APBN is subject to the independent regulations of PTN Legal Entities. The assets of PTN Legal Entities originating from APBN and other than APBN become assets of PTN Legal Entities as public legal entities. Legal Entity PTN manages finances sourced from the APBN and other than the APBN, but in the management aspect, it is separated from the APBN. The concept of the scope of PTN Legal Entity Finance is interpreted as a part of public finance, not as State finance. Keywords: PTN legal entity, public finance, state finance  Abstrak Penelitian ini mengajukan permasalahan bagaimana status kekayaan PTN Badan Hukum dan bagaimana konsep ruang lingkup keuangan PTN Badan Hukum. Penelitian ini merupakan penelitian hukum (legal research) dengan menggunakan pendekatan peraturan perundang-undangan (statutory approach), pendekatan kasus (case approach) dan pendekatan konseptual (conceptual approach). Hasil penelitian bahwa PTN Badan Hukum melakukan pengelolaan dana yang bersumber dari APBN dan selain APBN. Pengelolaan dana yang bersumber dari APBN tunduk pada lingkup keuangan Negara sedangkan dan pengelolaan dana dari selain APBN tunduk pada peraturan mandiri dari PTN Badan Hukum. Kekayaan PTN Badan Hukum  yang bersumber dari APBN dan selain APBN menjadi kekayaan PTN Badan Hukum sebagai badan hukum publik. PTN Badan Hukum mengelola keuangan yang bersumber dari APBN dan selain APBN, namun dalam aspek pengelolaannya dipisahkan dari APBN. Konsep lingkup Keuangan PTN Badan Hukum dimaknai dari bagian keuangan publik bukan dimaknai sebagai keuangan Negara. Kata Kunci: PTN Badan Hukum, keuangan publik, keuangan Negara

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Journal Info

Abbrev

alj

Publisher

Subject

Energy Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

Description

Administrative Law & Governance Journal (e-ISSN 2621-2781) or abbreviated as ALJ is a scientific journal as a forum for lecturers and students who explore and interest the Law of State Administration in Indonesia. Containers for research publications of lecturers and research publications. ALJ is ...