ANALISIS YURIDIS SINERGISITAS PENGENDALIAN DAN PEMERIKSAAN DALAM PENGELOLAAN DAN PERTANGGUNGJAWABAN KEUANGAN NEGARA

The goal of this research is to obtain an understandingthe synergy of control and inspection in the management and responsibilitystate financial, about what thecontrol and inspection objects in finances state and the regulation. This research utilizes the judicial normatif which uses statutory approach and conceptual approach. The data and legal materials that have been collected and processed so that systematically to facilitate conduct the analysis. The result of this research then concludes, institutional reforms in the BPK through the assertion of authority is not run in accordance with the ideals that are expected, through the strengthening of judicial legislation package in the country that gave birth to the field of finance synergy pattern between the BPK with the Internal Control Officers (APIP) has not been able to create financial governance good but limited to addressing the problem of overlapping objects during this inspection occurred. Thus it takes a change of control and the mechanisms related to the inspection and management of state financial responsibility for the creation of good financial governance