Pandemic Handling Stimulus in Safeguarding State Finances With The Mechanism of Checks and Balances System in Indonesia 2020

Abstract

This paper focuses on two key issues, which are: First, how to build a mechanism of checks and balances system in managing state finance when pandemic so it will in line with the efforts to achieve transparency and accountability in state finance. Second, how to implement the function of the government internal control as part of the state finance management. The research method used in this paper is normative juridical methods. The approach used in this paper is the analytical and jurisprudential approach. The nature of the research conducted is descriptive analytical research. The checks and balances system mechanism in managing state financeis. and In terms of supporting the economy, the government has issued PMK-23/2020 and PMK 28/2020 which regulates fiscal incentives in order to deal with the Covid-19 pandemic. The results of this study are expected by the Government to restructure its internal oversight authority, by placing the Financial and Development Supervisory Agency (BPKP) as the internal supervision apparatus of the Minister of Finance as the State General Treasurer. And the Government can anticipate with a variety of relevant policies.