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Journal articles on the topic 'Audit constitutional'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Hasbullah, M. Afif. "The Position and Authority of the State Audit Board in the Indonesian Constitutional Structure." International Journal of Science and Society 1, no. 4 (2019): 176–88. http://dx.doi.org/10.54783/ijsoc.v1i4.382.

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This study aims to analyze the position and authority of the Supreme Audit Agency's audit in the Indonesian state administration structure. The research method used is the juridical-normative concept. This research uses statutory law materials and legal journals that have the subject of State Finance Law. This research was also conducted by analyzing the primary legal material, namely by examining theories, concepts, legal principles and legislation related to State Finance Law. Based on the study and analysis of legal sources, it can be concluded that the position of the Supreme Audit Agency

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2

Koynja, Johannes Johny. "Jaminan Kerahasiaan Informasi Pajak Atas Harta Benda Wajib Pajak Dalam Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara Yang Dijalankan Badan Pemeriksa Keuangan." JATISWARA 31, no. 2 (2017): 287–301. http://dx.doi.org/10.29303/jtsw.v31i2.50.

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This study departs from the legal issues that were born from the conflict of two interests are equally protected by the constitution, namely: First, the interest in the form of the constitutional rights of the taxpayer on his property, in this case the guarantee of confidentiality is protected by law on all the information that has been given to the state (tax authorities) in respect of its obligations to pay taxes according to the principle of self-assessment; Secondly, the benefit in the form of constitutional authority of Audit Board of the Republic of Indonesia (BPK) to audit state finance

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3

Irawan, Denny. "SAMPLING AUDIT OF THE TAX AUDIT IN INDONESIA." Scientium Law Review (SLR) 1, no. 2 (2022): 13–21. http://dx.doi.org/10.56282/slr.v1i2.148.

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The problems of low Audit Coverage Ratio (ACR) and Additional Underpaid Tax Assessment Letters (SKPKBT), tax audit period, and tax determination expiration considerations indicate that this phenomenon is necessary to produce an ideal (legal) concept related to audit sampling in tax audits for Indonesia. Based on the normative juridical method, it was concluded that there is a need for legal certainty related to audit sampling based on the constitutional order in connection with the fulfillment of tax law requirements as a lex specialist derogat lex generalist. The absence of audit sampling pro

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Baidhowah, Adfin Rochmad. "EXPLAINING EXISTING PERFORMANCE OF INDONESIA’S AUDIT BOARD: INFORMAL NETWORKS, CONSTITUTIONAL MAKERS’ DECISION, AND CONSTITUTIONAL REFORM." Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 6, no. 1 (2020): 1. http://dx.doi.org/10.28986/jtaken.v6i1.392.

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This study seeks to explain the process of Audit Board article amendment in the constitutional reform as the source of current BPK’s performance, by answering questions: how much do informal networks influence constitutional maker’s decision and to what extent do the external pressures influence the informal networks on the amendment of Audit Board article? This study used a quantitative method to develop variables of social networks in examining how much informal networks based on ideational informal networks influence constitutional makers’ voting between 1999 and 2001 in six meetings which

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Jędrzejczyk, Michał, and Stanisław Dziwisz. "The impact of the principle of collegiality on the functioning of the Supreme Audit Office." Studia Prawnicze KUL, no. 1 (March 31, 2025): 7–22. https://doi.org/10.31743/sp.17895.

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The article’s subject is collegiality as the essence of the Supreme Audit Office (NIK)’s activities. The Constitution of the Republic of Poland defines the functioning of the Supreme Audit Office (Polish: Najwyższa Izba Kontroli, abbreviated NIK) based on the principle of collegiality (Article 202 section 3 of the Constitution of the Republic of Poland). However, this requirement is formulated in a very general manner, without specifying the content or form of its implementation, but with the indication that the organisation and functioning of the Supreme Audit Office shall be defined by law (

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Ospanovich, Jiyenbayev Bakhadir. "ISSUES OF CONSTITUTIONAL AND LEGAL REGULATION OF ECOLOGICAL AUDIT: NATIONAL AND FOREIGN EXPERIENCE." American Journal of Political Science Law and Criminology 6, no. 1 (2024): 55–59. http://dx.doi.org/10.37547/tajpslc/volume06issue01-11.

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In this article, the importance of legal provision of environmental audit in the Republic of Uzbekistan at the present time, the issues of legal regulation of environmental audit, the difference between the concepts of audit and environmental audit, the opinions expressed by scientists on this issue, the experiences of national and foreign countries in the legal regulation of environmental audit, as well as this Proposals regarding the issue are presented.

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Pech, Laurent. "‘A Union Founded on the Rule of Law’: Meaning and Reality of the Rule of Law as a Constitutional Principle of EU Law." European Constitutional Law Review 6, no. 3 (2010): 359–96. http://dx.doi.org/10.1017/s1574019610300034.

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8

Bui, Ngoc Son. "Constitutional amendment in Laos." International Journal of Constitutional Law 17, no. 3 (2019): 756–86. http://dx.doi.org/10.1093/icon/moz067.

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Abstract Laos, a socialist state in Southeast Asia, adopted an amended Constitution in 2015. This article investigates and explains this experience from the perspective of comparative constitutional amendment, supported by a qualitative empirical methodology: extensive formal interviews with several local constitutional amenders and informal conversations with a local lawyer and several legal scholars. It argues that Laos has introduced progressive constitutional amendments—notably, the redefinition of the position, structure, and functions of state institutions, including the imposition of te

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张, 颂昀. "Constitutional Logic of State Audit Power Positioning." Advances in Social Sciences 05, no. 04 (2016): 573–78. http://dx.doi.org/10.12677/ass.2016.54080.

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Tadros, Mariz. "Negotiating Women in Egypt's Post-Mubarak Constitutions (2012–2014)." Politics & Gender 16, no. 1 (2019): 145–73. http://dx.doi.org/10.1017/s1743923x18001046.

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This paper presents a comparative “gender audit” of Egypt's two constitutions (2012, 2014) developed after a people's uprising in 2011 and 2013 led to the ousting of two presidents (Mubarak and Morsi respectively). Egypt's two constitutions are particularly compelling for the study of gender politics in transitional constitutionalism because while the number of women participating in the constitution writing process was very similar, the gendered outcomes were starkly different. While the political opportunity for mobilizing around women's rights was enhanced in the aftermath of Mubarak's demi

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Gera, Anton. "External economic and financial control - Comparative constitutional perspective." European Journal of Economics, Law and Social Sciences 9, no. 1 (2025): 62–69. https://doi.org/10.2478/ejels-2025-0005.

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Abstract There can be no talk of external economic and financial control in a dictatorial state. Consequently, external control is a significant component of democratic states. As for the definition of external audit, it consists of an assessment carried out by an independent and competent entity. This assessment allows the compilation of an opinion in relation to national or international standards on the financial status, internal control of the institution, procedures and any activity of a given institution. Audit is an independent assessment that aims to obtain evidence in relation to a sp

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Selvaraju, Thangavelu. "To Watch the Watch-dog of Public Finance." Indian Public Policy Review 5, no. 1 (Jan-Feb) (2024): 156–70. http://dx.doi.org/10.55763/ippr.2024.05.01.004.

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 The Comptroller and Auditor General of India (CAG) is one of the most important constitutional authorities. The CAG is to audit all receipts and expenditures of the governments and to report their findings to the Parliament/Assembly for their accountability. The Constitution and CAG’s Act, 1971 provides total functional freedom to CAG to better serve the objective of public audit; what, when, how, and how much to audit are their prerogatives. All the stakeholders, from the Parliament and Assembly to the common people, can know only what is disclosed in these audit reports. Entrusting th

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Lim, Jibong. "The Independency and Political Neutrality of the Board of Audit and Inspection in Korea." Korean Constitutional Law Association 29, no. 3 (2023): 347–75. http://dx.doi.org/10.35901/kjcl.2023.29.3.347.

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Since long time ago, Korean people have taken a skeptical view of the independency and political neutrality of the Board of Audit and Inspection as a constitutional institution because the Presidents in Korea have often repeated to indirectly expel the existing commissioners before the completion of their tenures after the President started his or her term and appoint his or her close aids as the commissioners of the Board. Recently, just after the new Administration had recommended the early retirement of the chairpersons of the Anti-Corruption and Civil Rights Commission and Communicat

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Serowaniec, Maciej. "The influence of Prussian and German constitutional solutions on the development of modern state audits in Poland." Prawo Budżetowe Państwa i Samorządu 10, no. 1 (2022): 65–77. http://dx.doi.org/10.12775/pbps.2022.003.

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As a result of significant changes to political, social and economic realities in the aftermath of World War I, numerous European countries either introduced a state-audit system or reorganized the existing one. For many states, especially in Central-Eastern Europe, foundations for the development of a modern state-audit system was provided by Prussian and German constitutional and administrative solutions. This article aims to answer a question of an extent to which Polish legislation has borrowed from and been inspired by Prussian and German solutions to create Polish modern state-audit syst

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Lee, Seung Taek. "Constitutional study on the public participation audit system." Korea Association for Corruption Studies 25, no. 3 (2020): 27–56. http://dx.doi.org/10.52663/kcsr.2020.25.3.27.

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Jeong, Mun Sik. "Constitutional meaning of the German Federal Audit Office." Institute for Legal Studies 41, no. 4 (2024): 1–26. https://doi.org/10.18018/hylr.2024.41.4.001.

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Wan, Trevor T. W. "Constitutionalization of Happiness: A Global and Comparative Inquiry." German Law Journal 24, no. 7 (2023): 1209–36. http://dx.doi.org/10.1017/glj.2023.84.

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AbstractHappiness and well-being are now explicitly enshrined in a myriad of national constitutions. As of 2022, the terms “happiness” and “well-being” form part of the constitutional lexicon of more than 20 and 110 states respectively. These “happiness provisions” epitomize the phenomenon of the “constitutionalization of happiness,” which denotes the process of elevating happiness to the constitutional echelon, thereby bearing discernible legal and political implications. An audit of all happiness provisions reveals that they boil down to three categories—happiness as a national objective, ha

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RAIS, SUARDI. "Audit of state losses by the Gorontalo attorney general in a corruption case." Jurnal Hukum Volkgeist 3, no. 2 (2019): 120–26. http://dx.doi.org/10.35326/volkgeist.v3i2.120.

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In the process of proving Corruption Crime, it must fulfill the three elements contained in corruption, one of the elements of which is the loss of state finances as well as the Corruption Act. To prove the State's loss, the institutions that are authorized to audit the results of State losses will be involved. In this case the Supreme Audit Agency (BPK). As in Law No. 15 of 2006 and other institutions regulated outside the constitution, based on Circular of the Chief of the Supreme Court Number 4 of 2016, and based on the Decision of the Constitutional Court Number. 31 / PUU-X / 2012. But in

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MZ, H. ISMAIL. "ANALISIS PERUBAHAN STRUKTUR LEMBAGA NEGARA DAN SISTIM PENYELENGGARAAN KEKUASAAN NEGARA REPUBLIK INDONESIA BERDASARKAN UNDANG-UNDANG DASAR 1945 SEBELUM DAN SESUDAH AMANDEMEN." GANEC SWARA 13, no. 2 (2019): 258. http://dx.doi.org/10.35327/gara.v13i2.90.

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The amendment to the 1945 Constitution after the 1998 reform is based on the experience of the practice of state administration by the old and new order governments which are often referred to as authoritarian government systems, both overt and covert. The 1945 Constitution indeed gives enormous power to the President, both Sukarno and Suharto. Weaknesses contained in the 1945 Constitution that triggers the birth of the demands of the reformists to make amendments to the 1945 Constitution, especially concerning the power and term of office of the President. It is important to realize that afte

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Bhul, Baburam. "Representativeness of supreme audit institutions (SAI): An evidence from Nepal Audit Service." Nepalese Journal of Government Auditing 43, no. 97 (2024): 230–40. https://doi.org/10.5281/zenodo.12790144.

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<strong>Abstract</strong> This study examines the representativeness of the Supreme Audit Institution (SAI) through the lens of reservation system implementation within the Nepal Audit Service at the Office of the Auditor General in Nepal. Reservation system policies aim to address historical discrimination and promote diversity and inclusion within organizations. Utilizing a quantitative analysis of demographic data of audit staff, this research assesses the representation of marginalized groups, including women, ethnic minorities, and individuals with disabilities, within the Nepal Audit Ser

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Maria, Silvia Avi. "Innovations On Sustainability and the Environment in the Italian Constitution. Non-Financial Information and the Audit of Documents Containing Such Disclosures." Journal of Economics, Finance And Management Studies 5, no. 02 (2022): 355–76. https://doi.org/10.5281/zenodo.6119810.

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In February 2022, the Constitution in Italy was amended by adding articles 9 and 41 to introduce the issue of the environment and sustainability in general into the constitutional law. However, in February 2022, the additions to Articles 9 and 41 made sustainability issues, the environment and animal protection more relevant at the state level. At the same time, the Italian Association of Auditors, Assirevi, issued a research paper (research paper no. 243 of February 2022) so that the audit on non-financial information would be more comprehensive than what was already established in Assirevi p

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Klíma, Karel. "The principles of the Constitution of the Czech Republic in development, or the metamorphosis of its division of power – the de facto constitution." Gubernaculum et Administratio 29, no. 2 (2024): 9–26. http://dx.doi.org/10.16926/gea.2024.01.02.01.

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The constitutional system of the Czech Republic presents a certain conceptual solution to the constitutionally based separation of powers. It thus conceptualizes the relations between legislative, executive, and judicial powers, while also regulating the position and powers of the Czech National Bank, the Supreme Audit Office, and the local self-government system. Competitive democracy based on the competition of political parties with the effect of this competition, which is entry into the parliament, leads to the fact of the establishment of the government in the elections by the winning pol

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Jeong, Munsik. "Constitutional Meaning of the European Court of Auditors(ECA) in the European Union (EU)." European Constitutional Law Association 46 (December 31, 2024): 161–207. https://doi.org/10.21592/eucj.2024.46.161.

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If we look at the constitutional meaning of the European Court of Auditors(ECA) through the financial control carried out by the ECA within the European Union, it can be summarized as follows. First, from the perspective of democratic principles, the financial control of the EU budget carried out through the audit work of the ECA supports the financial control of the European Parliament, which can be seen as the representative body of EU citizens, and the European Council, which can be seen as the representative body of member states. It can be evaluated as being responsible for the following

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Mondosiyoko, Hairu, Kelik Wardiono, Harun Harun, Achmadi Achmadi, and Arief Budiono. "Contante Justitie System in Corruption Cases in Indonesia: A Legal Constructivism System Paradigm." International Journal of Religion 5, no. 2 (2024): 574–86. http://dx.doi.org/10.61707/1rws6923.

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The legal consequences of Constitutional Court Decision Number 25/PUU-XIV/2016 stating that Law Number 31 of 199 in conjunction with Law Number 20 of 2001 concerning the Eradication of Corruption Crimes which is contrary to the 1945 Constitution and specifically deletes the phrase "can" in Article 2 paragraph (1) and Article 3 of the Eradication of the Criminal Act of Corruption Law have a legal impact on the characteristics of the offense. This was normative legal research which uses a statutory and conceptual approach. Results showed that the Financial Audit Board's future arrangements can f

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Sharma, Ram Naresh, and Shashi Bhushan Kumar. "C&AG of India: An Instrument to Enhance Accountability, Probity and Good Governance." Indian Journal of Public Administration 64, no. 3 (2018): 454–72. http://dx.doi.org/10.1177/0019556118780111.

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The Institution of Comptroller and Auditor General (C&AG) of India is a constitutional regulatory authority to assist central and state legislatures by submitting timely performance and compliance audit of the expenditure made by the concerned governments, examining whether the funds earmarked and approved for the purposes by the legislature have been utilised properly. It is an essential instrument to enforce accountability of executive to legislature by presenting fair and proper audit so that any fraud and embezzlement can be detected, and thereby probity and good governance can be ensu

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Hollingsworth, Kathryn, Fidelma White, and Ian Harden. "Audit, accountability and independence: the role of the Audit Commission." Legal Studies 18, no. 1 (1998): 78–100. http://dx.doi.org/10.1111/j.1748-121x.1998.tb00070.x.

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The role of independent institutions, the relationship between independence and accountability, and the meaning and significance of these concepts in terms of democratic ideals, are issues that constitutional analysis of modem government can hardly avoid. The institutions and practice of government audit provide concrete illustrations of the complexities and dilemmas involved in such analysis.Auditors themselves conventionally distinguish internal from external audit. A widely accepted definition is that external audit means the examination of accounts and other activities, conducted from outs

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Bhupal Singh. "Appointment of Comptroller and Auditor General (CAG) of India: A Legal Analysis." Legal Research Development: An International Refereed e-Journal 1, no. III (2017): 92–101. http://dx.doi.org/10.53724/lrd/v1n3.08.

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CAG has constitutional mandate to audit the accounts of Union and States and is to submit audit reports to Parliament and State assemblies to ensure that executive is accountable to legislatures on public finance management. In the backdrop of recent indigestible reports divulging massive plundering of public funds and resources, the article focuses on what procedure needs to be adopted by the Executive to select the CAG who has duty and powers to question wisdom of the government in expenditure management. The paper also examines what could be the selection method to appoint CAG so that one i

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Kravets, Igor. "Unnamed and/or unnumbered branches of government in comparative constitutional jurisprudence: prospects for their institutionalization: Book review: Tushnet M. The New Fourth Branch: Institutions for Protecting Constitutional Democracy. Cambridge; New York: Cambridge University Press, 2021." Sravnitel noe konstitucionnoe obozrenie 31, no. 5 (2022): 95–126. https://doi.org/10.21128/1812-7126-2022-5-95-126.

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The article is a detailed review examining the complex issues of design of the fourth branch of power in a system of government formed as a constitutional democracy. Modern constitutionalism as an institutional mechanism of democratic governance has developed in the context of constitutional regulation and the experience of various institutions that ensure the protection of democracy. These institutions for protecting constitutional democracy may have constitutional or legislative status. They may have various names and be considered in the doctrine of constitutionalism or in the science of co

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Koynja, Johannes Johny. "CONFIDENTIALITY GUARANTEE OF TAX INFORMATION AGAINST THE PROPERTY OF TAXPAYER IN MANAGEMENT EXAMINATION AND THE STATE FINANCIAL RESPONSIBILITIES WHICH CONDUCTED BY THE AUDIT BOARD." Unram Law Review 1, no. 1 (2017): 133–48. http://dx.doi.org/10.29303/ulrev.v1i1.8.

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This research analysis meant to find out legal consideration used byConstitution judge, whether in accordance or not to legal principles, moral andsocial justice. Therefore,this article tend to place problems that linked to conflict of norm in term of The Audit Board (BPK) authorities over a good and compliance Taxpayerl,and progressive related The Constitutional Court decision of The Audit Board(BPK) authorities of a good and compliance taxpayer in the context of The 1945Constitution of The Republic of Indonesia at its proportion in order tostraightening the consistency of rule of law in Indo

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Thang, Dr Thai Vinh. "Completion of the Law on State Audit in Vietnam." Revista Gestão Inovação e Tecnologias 11, no. 4 (2021): 4647–68. http://dx.doi.org/10.47059/revistageintec.v11i4.2494.

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The Law on State Audit plays a particularly important role in the organization and operation of the State Audit Office. The author analyzes the role of this law in determining the legal status of the institution as an independent constitutional agency. The Law on State Audit defines the functions, tasks, powers and legal validity of the audit reports, the audited entities, the operation principles, the prohibited activities and the organizational system of this agency. On the basis of analyzing the provisions of Vietnam’s and foreign laws on the organization and operation of the State Audit Of

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Biçer, Mustafa. "Evaluate the existing political oversight role of Turkish parliament over the public finance and in this context analyzed the new Turkish Presidential Government System." Journal of Human Sciences 16, no. 3 (2019): 746–61. http://dx.doi.org/10.14687/jhs.v16i3.5666.

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Turkey changed its 1982 Constitution and adopted a presidential form of government in 2017. This constitutional amendment changed the approval of the budget radically. Along with that, debates may arise in terms of political responsibility for not approved the budget by the Parliament, how the budget will accepted when the president and majority of the Parliament are from different party, and there is not any mechanism being in classical presidential system as public account committee to enhance parliamentary supervision over the executive branch.In this study,- we deliberate the concept of po

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Sen, Ronojoy. "Going Beyond Mere Accounting: The Changing Role of India's Auditor General." Journal of Asian Studies 72, no. 4 (2013): 801–11. http://dx.doi.org/10.1017/s0021911813001642.

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In early 2013, India's then comptroller and auditor general (CAG), Vinod Rai, while delivering a speech at Harvard University's Kennedy School, wondered whether his office should be confined to being “mere accountants.” That this question could be raised in a public forum, and that too outside India, spoke to the transformation in recent times of Rai's stature and the office that he held. The winds of change were reflected in the Indian Supreme Court's rejection in 2013 of a public interest litigation challenging the authority of the auditor general, who is a constitutional authority, to condu

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Ciechanowski, Tomasz. "Konstytucyjne organy nadzoru nad działalnością jednostek samorządu terytorialnego – wybrane zagadnienia." Acta Iuridica Resoviensia 34, no. 3 (2021): 20–29. http://dx.doi.org/10.15584/actaires.2021.3.2.

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The publication presents the subject of constitutional regulations concerning local self-government with particular emphasis on the institution of supervision over its activity. The study refers to the constitutional and statutory powers granted to the individual supervisory bodies. The author indicates the Prime Minister, voivode and the regional audit chamber as the supervisory organs and additionally enumerates other state bodies specifying their role within the institution of supervision over the local government.

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Hwang, In Gyu, and Sun Kyun Jung. "Study on the Improvement of Mandatory Tax Appeal System." KOREAN SOCIETY OF TAX LAW 8, no. 3 (2023): 29–60. http://dx.doi.org/10.37733/tkjt.2023.8.3.29.

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To protect the rights and interests of taxpayers, it is crucial to have a constitutional, legal, and economical tax appeal system in place. The Constitution of Korea grants citizens the right to request a trial, and in the case of an administrative trial, it stipulates that judicial procedures shall be applied mutatis mutandis. However, the current mandatory tax pretrial procedure may pose challenges to this right as it falls under administrative adjudication, necessitating the application of judicial procedures mutatis mutandis. This study is based on the decision of the Constitutional

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Panzarini, Carlos André Campos, and Murillo de Oliveira Dias. "Court of Auditors and Legislative Responsibility for Fundamental Rights: Brazilian Case." European Journal of Business and Innovation Research 13, no. 3 (2025): 80–97. https://doi.org/10.37745/ejbir.2013/vol13n38097.

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The Court of Auditors is crucial in ensuring good governance and the effectiveness of fundamental rights and duties. They check constituted powers within a system of checks and balances, promoting Democracy. This research study aimed to understand how audit courts influence public policy effectiveness and how legislative power can be held accountable for omissions or failures in promoting constitutional rights in Brazil. The results showed that the Audit Court functions as a containment body, safeguarding national development and enforcing legal order.

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Yusdiyanto, Yusdiyanto. "Reviving the Broad Guidelines of State Policy (GBHN) as the Product of People’s Consultative Assembly (MPR) in the Presidential Government System in Indonesia." FIAT JUSTISIA:Jurnal Ilmu Hukum 12, no. 4 (2018): 307. http://dx.doi.org/10.25041/fiatjustisia.v12no4.1328.

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The research aims to enlight the overview about the urgent of the Broad Guidelines of State Policy (GBHN) as the product of the People’s Consultative Assembly (MPR) by using the dogmatic approach. The amendment of the 1945 Constitution has changed the Indonesian constitutional system. According to the article 2 paragraph (1) of the 1945 Constitution, highest authority remains in the hands of the people and is carried out according to the Constitution. The constitutional design of the Indonesian government system is presidential. However, the implementation often reaps many obstacles and proble

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MILENINA, N.S. "Constitutional legal mechanisms of the Russian Federation budget control development." Society and Power, no. 1 (June 5, 2011): 84–88. https://doi.org/10.5281/zenodo.13354566.

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This article describes the mechanisms of constitutional legal regulation of the right of the Russian Federation citizens on controlling the optimal use of the budget funds in budget systems by means of creating the parliament and the government. The author suggests marking out a new kind of the budget control - that of efficiency held along with the audit report.

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KIM, CHAM. "The Right to be Registered Immediately after Birth and the Right to Report the Birth of a Biological Father." Center for Public Interest & Human Rights Law Chonnam National University 31 (August 31, 2023): 97–150. http://dx.doi.org/10.38135/hrlr.2023.31.097.

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On March 23, 2023, the Constitutional Court pronounced that ‘the right to be registered immediately after birth of a child’ is a constitutional a fundamental right under the constitution, and ruled that the provisions of the Act on the Registration, Etc. of Family Relationships, which do not include any clause allowing the birth of a child who is born to a married woman and a man other than her husband to be reported by the child’s biological father are nonconforming to the Constitution. This decision has opened the way for children whose births were not registered for the above reasons to be

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Adnan, Indra Muchlis, Muannif Ridwan, Vivi Arfiani Siregar, and Mubarik Mubarik. "Dinamika Negara Hukum dalam Sistem Demokrasi Pancasila di Indonesia." Jurnal Multidisiplin Madani 2, no. 3 (2022): 1121–38. http://dx.doi.org/10.54259/mudima.v2i3.465.

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This research discusses the dynamics of the rule of law in the Pancasila democracy system in Indonesia. This study uses a descriptive qualitative method by presenting various opinions of figures from credible library data. The focus of discussion in this research is related to the dimensions of the rule of law, politics and power which presents political parties and action theory in politic, and the concept of shifting power from a juridical point of view, then politics and power distribution discusses the distribution of power in the Constitution. 1945, the power of the presidential instituti

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Filippova, Sofya Yu, Gennady A. Esakov, and Yuliana I. Stukacheva. "LEGAL CHRONICLE." Zakon 20, no. 5 (2023): 123–39. http://dx.doi.org/10.37239/0869-4400-2023-20-5-123-139.

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In the May Chronicle, experts comment on the adoption of a new law regulating the military conscription of citizens and restricting the rights of those who ignored summons; the decision of the Constitutional Court, expanding the liability for a cartel agreement; institute of pre-audit analysis within the framework of tax control.

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Naturkach, R. P. "Constitutional and legal principles of building the institutional capacity of the National Bank of Ukraine." Uzhhorod National University Herald. Series: Law 1, no. 84 (2024): 197–203. http://dx.doi.org/10.24144/2307-3322.2024.84.1.29.

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The article is devoted to the study of the issue of the constitutional and legal foundations of the development of the institutional capacity of the National Bank of Ukraine. The Constitution of Ukraine, the Law of Ukraine «On the National Bank of Ukraine», the Regulations «On the Audit Committee of the Council of the National Bank of Ukraine» and other legal acts in the context of strengthening the institutional independence of the NBU, as well as draft laws, were analyzed. Attention is focused on the evolution of the development of the institutional capacity of the National Bank of Ukraine.

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Hassan, Madiha. "Audit Management Information System in Pakistan: Challenges and Future Road Map." Journal of Human Dynamics 2, no. 2 (2024): 77–84. http://dx.doi.org/10.55627/jhd.002.02.0884.

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The Department of Auditor General of Pakistan is the constitutional institution that works to support parliamentary oversight at the federal and provincial levels. Improvements in the Government’s audit processes will contribute to sound financial management, transparency, and accountability in the use of public funds. Improved auditing will contribute to better monitoring and oversight of SDGs and service delivery, by legislature. DAGP is established to ensure that the Executive complies with the various laws and Schedules of Authorized Expenditure passed by the Legislature in letter and spir

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Rabiatun, Pipit, Irianto Irianto, Indah Ariffianti, and Baiq Kisnawati. "PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan Food and Baverages Yang Terdaftar di BEI." JURNAL KOMPETITIF 6, no. 2 (2020): 91. http://dx.doi.org/10.47885/kompetitif.v6i2.293.

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This study is aimed to examine the effect of corporate governance mechanisms, such as, independent board of. commissioner composition, board of commisioner size, audit committee, institutional ownership, and managerial ownership toward profit management. This research used 5 of food company and Baverages that was listed in Indonesia stock Exchange since 2014-2018. The sample of this research are selected by purposive sampling method. Analysis method of this research used multiple regression. Earnings management measured by using discretionary accrual. The result of this study showed that the r

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Hantoro, Novianto Murti. "Esensi Dan Sinkronisasi Pengaturan Mengenai Persetujuan Presiden Dalam Proses Pidana Anggota DPR, Hakim Agung, Hakim Konstitusi, Dan Anggota BPK." Negara Hukum: Membangun Hukum untuk Keadilan dan Kesejahteraan 9, no. 2 (2019): 141–61. http://dx.doi.org/10.22212/jnh.v9i2.1050.

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The laws governing the House of Representatives, the Supreme Court, the Constitutional Court, and the Supreme Audit Board, each require the need for presidential approval in criminal proceedings against state officials in that institution. The public spotlight is more often directed at politicians by looking at the petition for judicial review submitted, even though the provision also applies to supreme judges, constitutional judges, and members of the Supreme Audit Board. The problem to be studied in this paper is what is the essence of the president's approval in the criminal process of memb

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Adv. (Mrs.) Pallavi N. Bhave. "A Critical Study Of Electoral Corrupt Practices As A Major Threat To Democracy." Legal Research Development: An International Refereed e-Journal 1, no. III (2017): 126–31. http://dx.doi.org/10.53724/lrd/v1n3.11.

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In Westminster pattern of democracy government is of the people for the people and by the people. It is a continual participative operation, not a cataclysmic, periodic exercise. The citizen in his multitude, marking his vote at the poll does an audit of his Parliament plus political choice of his proxy. Although the full flower of participative Government really blossoms, the minimum credential of popular Government is appeal to the people after every term for a renewal of confidence. So we have adult franchise and general elections as Constitutional compulsions. The right of elections is ver

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S A, Sandhya Ram. "Ouster Clause: Legislative Blaze and Judicial Phoenix." Christ University Law Journal 2, no. 1 (2013): 21–51. http://dx.doi.org/10.12728/culj.2.2.

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If constitutionalism denotes obedience to the Constitution, the scheme for enforcement of obedience and invalidation of disobedience should be found in the Constitution itself. It is important that this scheme be clear and the task of enforcement be vested in a constitutional body. In such a situation, the question of custodianship i.e., who will ensure the rule of constitutionalism assumes prime importance, as any ambiguity regarding the same will result in conflicts uncalled for between legislature and judiciary. This conflict inten

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Ariyani, Oktavia Anggi, and Eskasari Putri. "Pengaruh Pengungkapan Akuntansi Lingkungan dan Mekanisme Good Corporate Goverence terhadap Kinerja Keuangan Perusahaan: Studi Empiris Perusahaan Pertambangan dan Consumer Non Cylicals yang terdaftar di Bursa Efek Indonesia Periode 2018-2022." El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 5, no. 1 (2023): 1003–20. http://dx.doi.org/10.47467/elmal.v5i1.5164.

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Financial performance is a description of the achievement of a company or the results of achievements that have been achieved by the company's management in carrying out its function of effectively managing the company's assets during a certain period. The purpose of this study was to examine the effect of environmental accounting implementation and good corporate governance mechanisms on company financial performance. The population in this research is mining companies and consumer non-cyclicals listed on the IDX in 2018-2022. Sampling using purposive sampling method, so that 12 companies wil

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Lotko, Ewa, and Marcin Tyniewicki. "Electronisation of the Supervision Over Local Government Activity Regarding Financial Matters in Poland and the Constitutional Principle of Legality." Financial Law Review, no. 35 (3) (December 20, 2024): 97–115. https://doi.org/10.4467/22996834flr.24.016.20925.

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The basic aim of this paper is to evaluate the process of electronisation of the supervision implemented by Regional Chambers of Audit (RIO) over the activity of local government in Poland in the scope of financial matters. The Authors conduct this assessment mainly from the perspective of compliance with the principle of legality determined, among others, in Art. 7 of the Constitution of the Republic of Poland (the Constitution). Due to the fact that this principle is a general basis for the functioning of public authority bodies, it should also be the basic benchmark (condition) of the broad

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Donnelly, Daniel, and Kenneth B. Scott. "Police Accountability in Scotland: [2] ‘New’ Accountabilities." Police Journal: Theory, Practice and Principles 75, no. 1 (2002): 56–66. http://dx.doi.org/10.1177/0032258x0207500106.

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This second article on police accountability focuses on aspects such as best value; performance management and targeting; HMCIC's role; Accounts Commission and Audit Scotland; common services and multi-tiered policing; community and social inclusion partnerships; and complaints against the police. The conclusion is drawn that these new accountabilities throw into question traditional views on the constitutional position and future management of policing in Scotland.

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Kudrna, Jan. "Does the government's defence funding bill really only create an unenforceable political commitment?" Vojenské rozhledy 32, no. 2 (2023): 23–34. http://dx.doi.org/10.3849/2336-2995.32.2023.02.023-034.

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The article is devoted to the draft law on defence financing, which aims to oblige the government to allocate an amount of at least 2% of GDP to defence in every draft law on the state budget. During the inter-ministerial comment procedure, the Supreme Audit Office expressed doubts whether the draft means anything more than an unenforceable political commitment in relation to the Chamber of Deputies". The article convincingly demonstrates, with the help of legal argumentation and interpretation of the Constitution of the Czech Republic, the Rules of Procedure of the Chamber of Deputies, as wel

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