ABSTRAK:

a. that organizing state governance to realize the state objectives has produced the rights and obligations of the state that may be appraised by money; b. that management of the state rights and obligations as meant in letter a has been regulated in the Chapter VI II Constitution of 1945; c. that Article 23C Chapter VI II Constitution of 1945 has messaged other matters concerning the state finance as regulated by the law. d. that based on the consideration as meant in letter a. b, and c it is necessary to draw up the Law on State Finance. Article 4, Article 5 Paragraph (1), Article 11 Paragraph (2), Article 17, Article 18, Article 18A, Article 20, Article 20A, Article 21, Article 220, Article 23, Article 23A, Article 238, Article 23C, Article 230, Article 23E, and Article 33 Paragraph (2), Paragraph (3) and Paragraph (4) Constitution of 1945. State Finance means all state rights and obligations that can be valued with money, all things in the form of money or properties that can be considered owned by the state in relation to the implementation of the aforementioned rights and obligations. State Finance is managed orderly, by complying with the legislation, efficiently, economically, effectively, transparently, and accountably by considering fairness and appropriacy. Budget year covers the period of one year starting from 1 January to 31 December.

CATATAN:

Undang-undang (UU) ini mulai berlaku pada tanggal 05 April 2003. At the time this law comes into force: (1) Indische Comptabiliteitswet (ICW), Staatsblad of 1925 Number 448 as amended several times, last by Law Number 9 of 1968 (State Gazette of the Republic of Indonesia of 1968 Number 53, Supplement to the State Gazette Number 2860); (2) Indische Bedrijvenwet (IBW) Stbl. of 1927 Number 419 jo. Stbl. 1936 Number 445; (3) Reglement voor het Administratief Beheer (RAB) Stbl. 1933 Number 381; insofar as regulated in this law, are declared ineffective anymore. 29 pages.