TINJAUAN YURIDIS ATAS PERATURAN PERUNDANGUNDANGAN TENTANG PENGELOLAAN KEUANGAN BADAN LAYANAN UMUM

This research aims to determine: (1) public service agencies (BLU) flexibility in financial management in accordance with Law No. 1 of 2004 regarding State Treasury and Government Regulation No. 23 of 2005 regarding the Financial Management of Public Services Agency, (2) harmonization of legislation concerning Financial Management BLU legislation against another, either vertically or horizontally. This research is a normative legal research using statute approach which works by studying related laws and regulations related tofinancial management of public service agencies. Data needed for this research is secondary data. Meanwhile primary data is needed as reinforcement and complementary. . Based on research results, Government agencies are the main tasks and functions provide services to public can implement financial management BLV, which isaflexible financial management by emphasizing productivity, efficiency and effectiveness. Flexibility provided is the use of revenue tofinance expenditures \u27OfBLU directly, expenditure management, cash management, accounts receivable and debt management, investment management, procurement and management of goods, management accounting systems, remuneration and employment status: civil servants and non civil servants. Disharmony among other things, a regulation of BLU revenue management, that is not transferred to the state treasury accounta regulation of cash management, i.e. the emergence of BLU accounts that are not in accordance with the principles of Treasury Single Account, the management of government investmentuse the budget surplus without the approval of the DPR. Another disharmony with Public Service Act is that the tariff setting of public service. BLUfinancial management scheme can be a temporary solution for college state owned enterprises (BHMN) whose wealth has not been separated but need to be clear time limits