Strengthening Regulations on Audit Committees to Prevent State Financial Losses in the Management of the East Java Province APBD

Abstract

Regional financial management is crucial? component of the state financial system , which must be conducted transparently , accountably , and in accordance with the principles of good governance . However , in practice , the management of the Regional Revenue and Expenditure Budget (APBD) still faces various problems , such as budget irregularities , weak internal control systems , and low oversight effectiveness . This study aims to analyze the importance of strengthening regulations regarding audit committees to prevent state financial losses in the APBD in East Java Province . The research method used is normative legal research with a statutory and conceptual approach . The results show that the existence of an audit committee as an independent oversight mechanism can improve the quality of internal control and transparency of regional financial management . Therefore , it is necessary to strengthen regulations regarding audit committees in local governments to prevent potential state financial losses and increase accountability in APBD management.