The Legal Responsibility of Government Officials for Decisions that Cause State Financial Losses

Mirja Fauzul Hamdi, M. Gaussyah, M. Iqbal, Dedy Yuliansyah, Humaira Humaira


The execution of state government results in monetary rights and liabilities for the state. The regional financial management system must manage these state rights and duties, and abuse of authority that produces state financial losses. Aceh Singkil Inspectorate issued an order No. 700/SPT/071/2022 dated 09 May 2022 to conduct a special audit in response to the Regent of Aceh Singkil's letter 800/514 dated 21 April 2022 regarding the follow-up to the Regent's Decree on 3 (three) State Civil Service (ASN) who were Dismissed Disrespectfully (PTDH). This audit was conducted due to the possibility of state financial losses and the Regent of Aceh Singkil's decision. It is the personal obligation of Aceh Singkil district government officials to issue a decision. This is consistent with the concept in the field of state administrative law (HAN). Government organs' activities must be founded on authority (status), which eventually leads to personal responsibility. Compensation for regional losses caused by government initiatives. In the administrative area, it is known that the joint responsibility of the officials who issued the decree can be claimed for compensation due to their policy by filing a decree returning their State Civil Service (ASN) status to the Administrative Court (PTUN). The PTUN judgment established the foundation for the Singkil district administration to include officials who issued appointment policies in the payment of regional financial compensation, because of the inadequate foundation for restoring the position of an ASN who had been fired.


Legal Responsibility; Government Officials; Financial Losses

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