State Financial Management Research Articles

Trends Analysis of CPI in Indonesia, BPK Findings IC Weaknesses, and Disobedience with Laws

This study aims to reveal trends in BPK findings on the weaknesses of the internal control system and disobedience with laws also perceptions of corruption in Indonesia. This research was conducted by observing the Summary of Semester Examination Results (IHPS) published by the Supreme Audit Agency of the Republic of Indonesia (BPK RI) both in semester 1 and semester 2 from 2013 to 2022 and the Corruption Perceptions Index obtained from the BPK website, namely https://e-ppid.bpk.go.id/ and data on the Corruption Perceptions Index for Indonesia from 2013 to 2022 obtained from https://www.transparency.org/en/cpi / 2022 issued by Transparency International. The results of observations can be concluded that the problem of Disobedience with Laws in Indonesia has a significant impact on efforts to eradicate corruption. CPI shows that the response to corruption practices in Indonesia is still slow, and support from stakeholders is still minimal. In addition, the findings of SPI weaknesses and Disobedience with laws in the management of state finances also indicate challenges in increasing the effectiveness and efficiency of the use of public funds. So it is hoped that the better the governance of state finances, the higher the public's trust in the government and the better the development and welfare of the people as a whole

Implementasi Sakti Dengan Pendekatan Technology Acceptance Model

At present the development of data systems has become a significant need for all organizations, including the government, in increasing the effectiveness and efficiency of performance processes in providing quality data as a form of accountability and transparency to the public. The Directorate General of Treasury (Directorate General of Treasury) in order to improve quality and facilitate the process of managing public finances, is constantly improving the data technology that has been provided. The Institutional Level Financial Application System (SAKTI) developed by the Directorate General of Treasury is an integrated solution for managing state finances at the Work Unit level. So that the management of state finances is expected to be easier, faster, and more accurate. SAKTI is an application that integrates applications in Satker into one application, so users or users do not need to access many applications in managing state finances. Since 2015, SAKTI has undergone piloting sessions to ensure that SAKTI is suitable for use by all work units throughout Indonesia and applies to all ministries and agencies in Indonesia since 2021.

Faktor-Faktor yang Memengaruhi Pengelolaan Aset Pemerintah

Efficient and effective asset management is considered very important in improving the quality of financial reports and state financial management. This research aims to determine the influence of human resources, information technology and governance on government asset management at the Central Statistics Agency of the Republic of Indonesia (BPS). This research uses multiple linear regression analysis methods to test the data. The sampling technique used was a systematic random sampling method which resulted in a sample size of 260. The survey was carried out using a Google form. Data processing uses the SPSS 25 program. The research results show that human resource variables have no effect on government asset management, while information technology and governance have a positive and significant effect on government asset management.
 Keywords: Human Resources; Information Technology; Good Governance; Government Asset

Fringe Benefits in Tax Law: Matching Principle and Tax Justice Perspective

This study addresses a significant issue within Indonesia's income tax policy, focusing on the taxation of fringe benefits and non-monetary compensations. Fringe benefits, being non-monetary rewards granted to employees, have gained prominence in various sectors' remuneration structures. The evolving landscape of in-kind taxation, encompassing natural elements, prompts inquiries into the determinants of tax imposition choices and their equity ramifications. The study aims to explore the income tax perspective on fringe benefits and non-monetary gains, emphasizing the applicability of the matching principle and its implications for equitable taxation. Despite the rising importance of fringe benefits, scholarly discourse on the alignment of conformity principles with in-kind taxes remains sparse. Therefore, this study offers a fresh contribution in comprehending this matter. Employing both a policy analysis and taxation approach, the study draws data from literature, tax statutes, and the latest economic reports. The findings underscore the significance of integrating the conformity principle in the taxation of fringe benefits and non-monetary rewards. This integration can augment the efficiency and transparency of state financial management, curbing detrimental tax avoidance practices that undercut state revenue. In summary, this study validates that adopting the conformity principle in taxing fringe benefits and non-monetary gains holds the potential to bolster state revenue and enhance fiscal management efficiency. The research's implications can guide policy makers in refining the national tax framework and fostering equitable taxation in Indonesia.

CLUSTERING OF STATE UNIVERSITIES IN INDONESIA BASED ON PRODUCTIVITY OF SCIENTIFIC PUBLICATIONS USING K-MEANS AND K-MEDOIDS

Scientific publication is a measure of the performance of a university. Universities that are owned and operated by the government and whose establishment is carried out by the President of Republic Indonesia are state universities (PTN). One of the efforts that can be made to determine the quantity and quality of state university scientific publications is to conduct PTN clustering based on the productivity of scientific publications. This clustering aims to see the position of state universities in Indonesia into 3 categories, namely “high”, “medium”, and “low”. One of the clustering methods that can be used is cluster analysis. The cluster analysis used in this study is k-means and k-medoids with Silhoutte's validity. Based on the results of the analysis, it was found that the Silhouette k-means value (0.8018) was higher than the Silhouette k-medoids value (0.7281). Therefore, in this case, it can be concluded that the k-means method is better than the k-medoids. The results of cluster analysis using K-Means are 1) PTN with high productivity of scientific publications, namely ITB, ITS, UGM, and UI. The four PTNs are PTN as Legal Entity (PTN-BH) located in Java, 2) PTN with medium scientific publication productivity consists of 16 PTN which were dominated by PTN-BH and PTN as Public Service Board (PTN-BLU) with the largest location in Java, and 3) PTN with low scientific publication productivity consisted of 102 PTN which were dominated by PTN as general state financial management (PTN-Satker) with most locations outside Java.

Analisis Hukum Penyelesaian Kerugian Negara Ditinjau Dalam Perspektif Hukum Pidana

This study aims to determine and analyze the process and mechanism for resolving State Financial Losses in the Perspective of Criminal Law and to determine and analyze the application and legal settlement of the findings of the Supreme Audit Agency of the Republic of Indonesia (BPK RI) on the occurrence of state financial losses in state financial management. This research uses library data (library research) to obtain theoretical or doctrinal conceptions, opinions or conceptual thoughts from previous research related to the objects examined in this study which can be in the form of laws and regulations, books, scientific works, papers and other works. The results of the research show that the existence of Article 4 of the PTPK Law as the basis for law enforcement of corruption that harms state finances is to emphasize that when state financial losses have switched or entered the realm of criminal law, the return of financial losses does not eliminate the criminal liability of the perpetrators of corruption that harms state finances and the Supreme Audit Agency Regulation Number 3 of 2007 concerning Procedures for Settling State Losses Against Treasurers starts from handling initial information, which starts with information on state / regional losses then proceeds with the formation of the State Loss Settlement Team (TPKN); then Examination by the Supreme Audit Agency; Settlement through Certificate of Absolute Responsibility (SKTJM); Settlement through Decision Letter of Deadline Determination (SKPBW); and Settlement through Encumbrance Decision Letter (SKP).

FInancial and budgetary policy as an tool of social and economic development of the country

Relevance of the research topic. Financial and budgetary policy is an important tool for the socioeconomic development of the country. The formation and implementation of an effective financial policy of thestate has an important place in ensuring effective social development. It is necessary to determine the priorities of the financial and budgetary policy and create conditions for economic growth. Further development of the state finance management system is important to increase the efficiency of institutional transformations of the economy and ensure positive macroeconomic dynamics. Formulation of the problem. Financial and budgetary policy should be an effective tool for ensuring the socio-economic development of the country. Analysis of recent research and publications. The question of the formation and implementation of finance and budget policy is quite widespread in scientific research. These are the scientific works of famous domestic and foreign scientists: V. Nordhaus, V. Teles, P. Samuelson, I. Chugunov, T. Kaneva, L. Lysiak, I. Lukyanenko, A. Mazaraki, V. Makogon, V. Oparin, M. Pasichnyi, O. Samoshkina, V. Fedosov and others. Highlighting unexplored parts of the general problem. It is important to form and implement the financial and budgetary policy of the socio-economic development of the country. Further development of the budget planning system and improvement of the efficiency of use of budget expenditures, improvement of the financial mechanism of social development is expedient.Setting the task, the goal of the research. The main tasks of the study are to reveal the essence of the formation and implementation of the financial and budgetary policy of the socio-economic development of the country, the main areas of improvement of the financial mechanism of social development, further development of the budget planning system and increasing the efficiency of the use of budget expenditures. The purpose of the research is to reveal the theoretical foundations and improve the mechanisms of formationand implementation of the financial and budgetary policy of the socio-economic development of the country. Method or methodology of research. The article uses a set of methods and approaches of scientific research: systemic, factorial, comparative, synthesis, generalization, scientific abstraction and others. Presentation of the main material (results of work). The essence of the formation and implementation of the financial and budgetary policy of the socio-economic development of the country is disclosed; received further development of provisions on the system of budget planning and increasing the efficiency of the use of budget expenditures. The theoretical foundations were developed and the financial mechanism of social development was improved, it was determined that in order to increase the effectiveness of institutional transformations of the economy, to ensure positive macroeconomic dynamics, the further development of the state finance management system is important, the financial and budgetary policy should take into account a number of tasks that stand at a certain stage of the development of social relations. Field of application of results. The results of the research can be used in the process of formation andimplementation of financial and budgetary policy. Conclusions according to the article. Financial and budgetary policy is an effective tool for influencingsocio-economic processes. Important tasks in the process of development and implementation of the state financial policy are the improvement of the public finance system, the strengthening of the effectiveness of the regulatory function of the budget and tax mechanisms, the implementation of structural changes in the economy aimed at increasing the rate of economic growth. The effectiveness of economic transformations largely depends on the quality level of the institutional component of financial architecture, the stability of thecountry's financial system, the effectiveness of the influence of financial instruments on the socio-economic development of the country.

Implementation Of The Utilization Of Village Funds During The Covid-19 Pandemic

Village funds are budget allocations on-budget that can be used directly to support efforts to mitigate the impact of Covid-19 at the household and village levels. This study aims to gain a deeper understanding of the regulation of the use and utilization of village funds during the Covid-19 pandemic, the implementation of village fund usage during the Covid-19 pandemic in the Air Batu Subdistrict, and the supervision of village fund management during the Covid-19 pandemic. The results show that the utilization of village funds during the Covid-19 pandemic remains based on the provisions of Law Number 6 of 2014 concerning Villages. The use of village funds for handling Covid-19 can also be based on the Regulation of the Minister of Village Development of Disadvantaged Regions, and Transmigration of the Republic of Indonesia Number 13 of 2020 concerning the Priorities of Village Fund Utilization for the Year 2021. This regulation explicitly governs (1) National economic recovery in accordance with the authority of the village, (2) National priority programs in accordance with the authority of the village, (3) Adaptation of new village habits. The supervision of the use of village funds during the Covid-19 pandemic is carried out by the local government of the district/city (Inspectorate), sub-district head (camat), Village Consultative Body (BPD), and village communities. This is regulated in the Regulation of the Minister of Home Affairs Number 73 of 2020 concerning the Supervision of State Financial Management.

Problematika Pemberian Diskresi dan Impunitas kepada Pemerintah Terkait Kebijakan Keuangan Negara dalam Penanganan Pandemi Covid-19

This study analyzes the use of discretion and impunity in the management of state finances during the COVID-19 pandemic. The results showed that regulation No. 1 of 2020 which became law No. 2 of 2020 is contrary to the principle of the rule of law because it abolishes criminal and civil sanctions for officials who harm the state. This has implications for the state budget. Normative research with data collection from library sources was used in this study. Overall, this study concludes that discretion and impunity in the management of state finances during the COVID-19 pandemic are contrary to the principles of the rule of law and have an impact on the state budget.

To Use WEB-Based Integrated Applications Through the Agency Level Financial Application System (SAKTI) for the Function of State Financial Management (Case Study on the APBN Work Unit in the Regional Office of the Ministry of Religion of Be

The management of Indonesian public finances within a work unit (Satker) environment is enhanced by the business process of managing public finances through an integrated application. The number of applications is then simplified into one application with an integrated database. This simplification is intended to minimize duplication of work and data entry. The SAKTI application integrates all existing Satker applications and has main features ranging from planning, implementation to budget accountability. The Regional Office of the Ministry of Religion of Bengkulu Province uses the SAKTI application to manage financial reports. The purpose of this study was to determine the willingness to use the SAKTI application in managing government financial reports in the work unit of the Regional Office of the Ministry of Religion of Bengkulu Province.

EVALUATION OF THE USE OF GOVERNMENT CREDIT CARDS AS A MEANS OF PAYMENT FOR STATE EXPENDITURES TRANSACTIONS AT THE BPK REPRESENTATIVE FOR NORTH SUMATRA PROVINCE

Management of state finances is part of the government's instruments to achieve the aspired state goal of realizing a just and prosperous society.Management of State Finances is the overall activities of officials managing state finances in accordance with their position and authority, which includes planning, implementation, supervision and accountability. The development process will not run smoothly if state finances are disrupted or unstable. The form of state financial management is reflected in the State Revenue and Expenditure Budget (APBN).

INOVASI PENINGKATAN PENDAPATAN DESA (KASUS DESA KARANG PUCUNG, TAMBAK, BANYUMAS)

Village autonomy gives flexibility to villages in managing their finances, including managing village income. For this reason, the management of state finances, including villages, must comply with the principles of efficiency, effectiveness and accountability. Village autonomy gives freedom to villages in planning, managing and allocating village income. However, this freedom also requires great responsibility in carrying out its financial management properly, in accordance with the principles of public finance. In an effort to increase village income, villages can also develop innovations in the field of financial and business management, such as developing village-owned enterprises or empowering village communities to become entrepreneurs. However, village financial management still faces various challenges, such as the lack of human resource competence and ineffective supervision. The aim of the research is to identify innovations in increasing the village's original income through Village Owned Enterprises. The research method used in this article is descriptive qualitative with data collection through Focus Group Discussion (FGD) with stakeholders. The results of the study show that innovation in increasing village income through Village Owned Enterprises can be carried out through proper income collection techniques, increasing human resource competencies, strengthening internal controls, and compliance with regulations. These innovations need to be carried out continuously to improve the welfare of village communities and strengthen village autonomy. The conclusion of the study is that there is an appropriate system innovation to increase the income of Karang Pucung Village.

STUDY OF THE EXPERIENCE OF DIGITAL TRANSFORMATION OF EDUCATION WITHIN THE EUROPEAN UNION

The article is devoted to consideration of the problems and trends of strengthening the economic and social potential of the country through quality management of state finances, which is a priority task of the state and its institutions in the conditions of increasing the use of state resources and overcoming the consequences of the global financial and economic crisis. The financial stability and security of the country, the effectiveness of state policy, the level of the population's quality of life, the achievement of social -economic goals of the state. Therefore, in the process of ensuring the quality of management and the use of state resources, the role of state financial control institutions, the effectiveness of the tools and methods they use in the process of activity is important (without exaggeration). The experience gained in this direction proved the low effectiveness of the tools used and proved the need to improve state financial control and audit. The need for careful study and implementation into practical activity of the positive experience of building a state control system existing in developed countries, one of which is the Kingdom of the Netherlands, is justified. There are three levels of control in this country, and all the functions necessary for the state (in particular, regarding financial control) are first determined in the state administration system, and then they are distributed among the bodies, which makes it possible to clearly distinguish the powers and competences of different bodies, including controlling The procedure for introducing internal control systems in every institution and organization of the Netherlands, merging internal audit units into the Central Government Audit Service under the Ministry of Finance, and introducing mechanisms to further limit the minister's influence on implementation deserve attention for the implementation of positive experience in the practical activities of the state financial control bodies of Ukraine. control, the existence of an independent external financial control body (audit court), cooperation and exchange of information between the Central Government Audit Service, the Court of Auditors, the Institute of Internal Auditors, the Netherlands Organization of Accountants, private audit firms, the European Commission (in matters of control over EU funds), and also with universities that train personnel in the relevant field. Keywords: digitalization, educational environment, digital technologies, education system, digital competence, digital skills, digital education, digital transformation.

Institutional principles of state financial control development

Relevance of the research topic. In the conditions of transformative transformations, the need to increase the quality level of the institutional foundations of state financial control, taking into account foreign experience, is increasing. It is expedient to improve the approaches to determining the priority directions for the development of state financial control, which will contribute to strengthening the level of manageability of the state finance system. Formulation of the problem. State financial control must meet the important tasks of increasing the efficiency of the use of budget funds, the effectiveness of budget expenditures, which will contribute to social development. Analysis of recent research and publications. The question of the development of state financial control is quite widespread in scientific research. These are the scientific works of well-known domestic and foreign scientists: P. Samuelson, I. Chugunov, L. Lysiak, V. Makogon, V. Oparin, M. Pasichny, V. Pihotskyi, I. Stefanyuk, V. Fedosov, O. Shevchuk and others. Highlighting unexplored parts of the general problem. It is important to increase the level of efficiency of state financial control, the effectiveness of budget expenditures. It is necessary to use state financial control as an effective component of the state financial policy of social development. Setting the task, the goal of the research. The main tasks of the research are to reveal the essence of state financial control in the conditions of social transformation; development of provisions on increasing the level of efficiency of state financial control, the effectiveness of the use of budget funds. The purpose of the study is to reveal the institutional foundations of the development of state financial control. Method or methodology of research. The article uses a set of methods and approaches of scientific research: systemic, factorial, comparative, synthesis, generalization, scientific abstraction and others. Presentation of the main material (results of work). The essence of the institutional foundations of the development of state financial control in the conditions of social transformation is revealed; received further development of the provision on increasing the level of efficiency in the use of budget funds. The mechanisms of the functioning of state financial control as a component of the state finance management system have been improved. Field of application of results. The results of the study can be used in the process of developing the system of state financial control, improving the efficiency of the use of budget funds. Conclusions according to the article. State financial control in the system of regulation of economic relations is an important tool for the implementation of financial and budgetary policy. In order to increase the efficiency of the use of budget funds, it is important to substantiate scientific approaches to the formation of the institutional foundations of the state financial control system, taking into account economic transformations.

Factors Affecting the Preparation of Government Financial Statements: Application of Government Accounting Standards, Utilization of Information Technology, and Internal Control System (Literature Review of State Financial Management)

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and penomena of relationships or influences between variables. This article aims to review the factors affecting the preparation of government financial statements, namely: the application of government accounting standards, the use of information technology and internal control systems, a literature study of State Financial Management. The purpose of writing this article is to build a hypothesis of influence between variables to be used in future research. The results of this literature review article are: 1) The application of Government Accounting Standards affects the Preparation of Government Financial Statements, 2) The use of Information Technology affects the Preparation of Government Financial Statements, 3) The Internal Control System affects the Preparation of Government Financial Statements.

Multicultural Islamic Ethics Education for Women as a Prevention of Corruption Practices in Daily Life

Corruption is a serious "disease" that befalls or tests the resilience of the Indonesian people. In any region and in institutional units related to state financial management, both from the central and regional levels, corruption almost always follows. As if where there is state money, that's where corruption appears. As a result of this condition, all subjects of the nation, especially those who feel they have a moral obligation to try to do prevention or prevention. Women are the subject of an educated nation who also have such an obligation, so it is logical that there is strengthening of Islamic ethical education on anti-corruption.

Pengawasan Dalam Pengadaan Barang Dan Jasa: Optimalisasi Peran Pejabat Pembuat Komitmen Kementerian Perhubungan

The issuance of Presidential Regulation Number 12 of 2021 concering a a Government Procurement of Goods/Services and its amendments have strengthened the existence of the Commitment Making Officer (PPK) as one of the state financial management officias who has a very large role and task. Given the importance of the role of PPK in the framework of the imolementation, of course it is necessary to omprove and at the same time reorganize its central role in order to improve the quality of services that are more excellentin in line with the increasingly complex demands of modern era developments. The purpose of this study was to find out about the legal arrangements regarding the role of officials making commitments in the implementation of goods and services procurement services at the Ministry of Transportation and knowing the role of commitment officials in implementing goods and services procurement services at the ministry of transportation and knowing the obstacles faced by commitment officials in impelemnting propcurement services. Goods and services at the ministry of transportation. The research method used in this study is research with an empirical juridical approach, where data is taken directly and literally from interviews and literature studies The results of research on legal arrangements regarding the procurement of goods and services in the Ministry of Transportation refer to the civil Code concerning cintracts, Law Number 2 of 2017 concerning contracts, Law number 2 of 2017 concerning Construction Services, Article 1number 10 and number 11 Law Number 1 of 2004 concerning State treasury. Presidential Regulation 54 of 2010, Presidential Regulatin 54 of 2010, Presidential Decree NO. 16 of 2018. The role of Commitment making officials in the procurement of goods ans services establishes plans for the implentation of goods/services procurement, signs contracts, executes contracts with goods and services providers and the obstacles faced by commitment officers in being accountable for goods procurement and services consisting of external obstacles, which are influenced by natural factors, while the internal obestacles to work must be in accordance with the aircraft departure schedule, implanting technical personel are not always in the field, implementing contractors are inexperienced in working on airport runway overlays so that performance is not optimal. This resulted in the committee making officials and consultants/implemenethers having to carry out maximum supervision.

KEBIJAKAN FISKAL NEGARA INDONESIA DALAM PERSPEKTIF EKONOMI ISLAM

Fiscal policy is defined as the policy action taken by the government, which is related to the opinion and spending of money. What is meant here is the management of state revenues and expenditures carried out by the government of a country. Indonesia's fiscal policy is reflected in the State Expenditure Opinion Budget (APBN). In the APBN, there is a government stipulation regarding the allocation and distribution of state finances. In Islamic countries, the management of state finances is handled by Bayt al-mal. Bayt al-Mal is the same as the Ministry of Finance which deals with financial matters and matters related to the state treasury. Even though Bayt al-mal was institutionally formed by the caliph 'Umar ibn Khattab. In fact, the country's fiscal policy was implemented during the time of the Prophet SAW. Al-Quran and as-Sunnah often allude to the country's fiscal policy. Among other things: the management of zakat by the state, collection of al-jizyah from the people of the book, the enactment of al-fay 'and al-ghanimah laws, as well as the Prophet's policy of public ownership.

THE RELATIONSHIP OF THE CONCEPT OF STATE FINANCIAL CONTROL AND AUDIT

The article examines the problems of financial control, which are most closely related to the general problems of control activity, the purpose of which is to identify the results of the regulatory influence of the subject on the object, in the determination of deviations from the established control indicators and their assessment. Based on the study of many studies, the common features and differences of the conceptual apparatus of state financial control and state financial audit were defined and clarified. Emphasis is placed on the fact that the vagueness of concepts and the contradiction of reasoning on this issue hinder the creation of a coherent and effective system of control over the management of state finances, which hinders the implementation of the intended strategic programs of the country's development. The need to strengthen the coordination of state audit and state financial control and joint planning of the activities of control bodies for violators is substantiated, but so that this does not interfere with the work of normal enterprises. The result of this is the need to introduce audit into the practice of the bodies that are part of the state financial control system, improve its methodology, and deepen contacts with independent audit organizations. It was determined that in order for the ideas of the state audit and the relevant institution to take root in domestic economic practice, it is necessary to carry out deep changes in the worldview, people's ideas about the proper organization of the government system, about the principles of the relationship between the individual, society and the state, the formation of new economic institutions that able to regulate the relationships of various business entities. It is noted that the principles of organization, content and powers of the state audit are in each individual country the historical result of a conscious choice and legislative consolidation of positive international experience gained in the field of public finance management. a clear system of state financial control will be built. Keywords: state financial control, state financial audit, public control, society's rights, economic system.

STUDY OF FOREIGN EXPERIENCE OF THE BASIS OF CONSTRUCTION OF THE SYSTEM OF STATE CONTROL

The article is devoted to consideration of the problems and trends of strengthening the economic and social potential of the country through quality management of state finances, which is a priority task of the state and its institutions in the conditions of increasing the use of state resources and overcoming the consequences of the global financial and economic crisis. The financial stability and security of the country, the effectiveness of state policy, the level of the population's quality of life, the achievement of social -economic goals of the state. Therefore, in the process of ensuring the quality of management and the use of state resources, the role of state financial control institutions, the effectiveness of the tools and methods they use in the process of activity is important (without exaggeration). The experience gained in this direction proved the low effectiveness of the tools used and proved the need to improve state financial control and audit. The need for careful study and implementation into practical activity of the positive experience of building a state control system existing in developed countries, one of which is the Kingdom of the Netherlands, is justified. There are three levels of control in this country, and all the functions necessary for the state (in particular, regarding financial control) are first determined in the state administration system, and then they are distributed among the bodies, which makes it possible to clearly distinguish the powers and competences of different bodies, including controlling The procedure for introducing internal control systems in every institution and organization of the Netherlands, merging internal audit units into the Central Government Audit Service under the Ministry of Finance, and introducing mechanisms to further limit the minister's influence on implementation deserve attention for the implementation of positive experience in the practical activities of the state financial control bodies of Ukraine. control, the existence of an independent external financial control body (audit court), cooperation and exchange of information between the Central Government Audit Service, the Court of Auditors, the Institute of Internal Auditors, the Netherlands Organization of Accountants, private audit firms, the European Commission (in matters of control over EU funds), and also with universities that train personnel in the relevant field. Keywords: state resources, state financial control, state financial audit, efficiency, effectiveness, transparency.