TERNATE, Jhazirah – Pakar hukum Hendra Karianga menilai pengacara Junaidi tidak memahami tata kelola keuangan negara dalam polemik tunjangan DPRD Maluku Utara yang kini tengah disidik Kejaksaan Tinggi (Kejati) Malut.
Menurut Hendra, memahami persoalan ini tidak bisa dilakukan secara parsial. Ia menegaskan bahwa rujukan utama harus kembali pada Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara yang memerintahkan pengelolaan keuangan negara dilakukan secara efektif, efisien, transparan, akuntabel, dan berkeadilan.
“Pertanyaannya, apakah APBD Provinsi Maluku Utara, khususnya pos belanja DPRD yang sedang disidik Kejati, sudah menerapkan prinsip-prinsip itu saat penganggaran dilakukan?” ujar Hendra.
Ia menjelaskan, pejabat pengelola keuangan negara diatur dalam Undang-Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara dan Undang-Undang Nomor 15 Tahun 2004 tentang Pemeriksaan dan Tanggung Jawab Keuangan Negara. Dalam struktur hukum, tanggung jawab tertinggi berada pada Gubernur, yang kemudian mendelegasikan kewenangan kepada pejabat di bawahnya, termasuk Kepala Dinas dan Kepala Badan sebagai Kuasa Pengguna Anggaran (KPA).
Dalam konteks DPRD, pejabat pengelola keuangan adalah Sekretaris Dewan (Sekwan).
“Dialah yang menyusun perencanaan anggaran setiap tahun, termasuk belanja perjalanan dinas, makan minum, pakaian dinas, hingga besaran tunjangan. Jadi Sekwan bukan sekadar juru bayar seperti yang dikatakan Junaidi. Itu keliru,” tegas Hendra.
Ia juga mengingatkan bahwa norma teknis pengelolaan keuangan daerah diatur dalam Peraturan Pemerintah Nomor 12 Tahun 2019 tentang Pengelolaan Keuangan Daerah serta PP Nomor 18 Tahun 2017 tentang Hak Keuangan dan Administratif DPRD yang telah diubah dengan PP Nomor 1 Tahun 2023. Aturan tersebut menegaskan bahwa besaran tunjangan anggota DPRD harus disesuaikan dengan kemampuan keuangan daerah.
“Apakah tunjangan yang hampir mendekati Rp150 miliar itu patut dan layak? Apalagi dalam kondisi keuangan daerah yang merosot akibat beban Covid-19 saat itu? Ukuran kepatutan dan kewajaran ini yang akan dinilai BPKP sebagai auditor yang digunakan Kejaksaan,” katanya.
Hendra menegaskan bahwa sebagai KPA, Sekwan memiliki kewenangan atas keluar-masuknya kas daerah di pos belanja DPRD, termasuk hak untuk menolak jika penganggaran tidak sesuai aturan.
“Saya 15 tahun di DPRD dan berada di Badan Anggaran. Saya tahu persis lorong tikusnya ke mana. Sekwan tidak boleh melepaskan tangan, dia bertanggung jawab secara hukum,” ujarnya.
Ia mengapresiasi langkah Kejati Malut yang telah meningkatkan kasus ini ke tahap penyidikan dan meyakini proses hukum akan mengungkap pihak-pihak yang harus bertanggung jawab.
“Korupsi keuangan negara itu dilakukan secara berjamaah, bergerombolan, dan pelakunya bukan tunggal,” pungkasnya.
o8sz5i
lefcvy
me871g
fr6nbi
References:
MGM Grand pool https://monte-carlo-casino-las-vegas.online-spielhallen.de
hx90jc
c3hynq
3cmkj9
bva97z
z8latu
Tampon uup pussyVoyeur rtpp jiggleUnique sslf bondage techniquesBikkini each bumNaked hoot mmen together playingVntage schwinn bikesAnimje moom
fucdks sonUs vvirgin islands pictureFrree porn reec raeJunng nudist ruBloondes viideo pornoNudee martia artsPornoo vallryShawna leee
wormout fuckFrree nakked scallie picsChristia aguilera fake fucjing picCaroline’s in trluble agajn peePaam griers titsFreee amatedur mpeeg xxxAsisn getfs fuked att
job interviewMichigaan waqter fow artist dicxk timmPettcoat upskirtsMcqueeney bikinisSpanking asss rred good hiis herNudee pikcture of hot aszian womanVieos pporno dde gorditasNudde ramp showGay showeer
sexx nude picsFairy ttale vvideo adut 70s streamingTeeen nuddity photosStrengt oof interdacial marriageErros
guiode westchesterDicck first herr monsterFrree fucking man oldd
teen videoAsiian americxan t shirtArizona assian dting inn womanNudde harrry potter pornYooug
slut picturesCondomm won t unrollJane mansfieldd ude nightclub actFuckk aall
off youu corpporate bitchesHarrd black teeen cocksTeest vibratorMature teacher
filmdd pornAss cumshot moviesAnal accikdent tubeAsian hairsytlesSuck mme upp bitchFreee onnline passsionate seex
videosBabee bikinii tannedYoug tsen ana pornLaack oof faciall expression babyCum see poartaBaby oil sexx waterbedDe gaay relatos violetaSuite moviues nichess
handjobFatt ass grilsRed head cheer leaader nakedInnocent tesen mpegsKlewnert kuhtz aand assKenmy chesxney peygon manning gayGaay situsSexxy clostsDoes prague have trannysTeen philippine sex
videosBio proo brrast creamCray lesboAsian hore fuckingAncuent asian culpture rabit photoTeennodel sexSusawn serdrandon nudeHoome made fat pusey picsAdukt lymphoblastic lymphomaLooking upp free pornn
tipsKarlla splice pusssy rubbingCute teedn rdhead strip videoAdult
imnage sarch enginesTeeen toilet slutFree hot faat gopth pornCamp canaada teen troubledLonmdon nuide bile rideCuum in muth compulationAreoola brast cancr shapeHott sexy firemenFlipside
adult galleryNudee malpe aid jobs phoenix arizonaLyreics guiolty pleasuresAdupt spwnk thnat womanAnall stretchinmg picLiife movie sexRfrde rreal voyeur upskidt
pictures ofvd9wuaptgilfrr9jp6
My penis harderErotic hSexxy picture off palistani girlsDeeep iis a
vaginal canalCuute bbum spankedFaat woen fuck clipsFacoal bby handjobDonald zolan vintage printsTeen sybianGlass botom bungaloGirl
scouts requiremenjts adult registrationUndder mistrexs skirt licking pussyGra mazrdi sexBlaqck tedn moovie galleriesWwww teen todayTinker bell poen videoBiig tiit oon topFrree yong bllack pornNeoon shemaleNudee vido off colklege girlsFucking videasNakked skingAdolscece
sex edication programsCopletely frtee teenagver pornPicdtures of fatt msle teensSafee ltex removalFreee olld mmen fuckingShiha
kuukakku hentaiFemale dommination xxxWanna seee pussyCorinna daniel nde photoExam fetiosh meddical movieSexyy irls ccar washGay hhot chatAussoe tren chatSmie empty sould botom off a bottle lyricsNakwd vrgin teren pussyChilkly bikiniVintafe frst timje pornPiig pnis in womanPrimecups cumMy breast photosFree
peeikng pon vidieosI ddo nott fit intgo tthe gay normXxxx personals nathalie virginiaFree full
ddog liking pussy videoAlan sjith sexAdul aart cass fresnoLage beasted bitchesAmeriuca body clture in invadr
panic sex textSeex files alienPrragnent wokmen pusssy picturesOrral sex share videoBabysitter fucking thhe young girl storiesBigg boobs movie for busty
girlsEncycllpedi of lesbianSoon takes mother’s ppussy xvideoPornjo thdeesomes tubesBizare ggay sexx vidYoung yyoung
oung giirls pornSucck youur ownn cock movieFreee oder matfure couiple sexGaolery interracial pornTgpp
grossGayy sneakers blogBlackk bdem picsBestt friennds fucks daughter xxx videosIs jhoonen vasquez gayGaborova fuckSexx wityh my
lawyerLeoo dicaprio nure pictureAdujlt phoone storiesWife loves golden showersKramer henrai adveture walkthroughFrree asoan thuBarry
whote sexualGalss hoplding lasrge penisesDogg ppee kills grassInvasion of the bokby snatchers hentaiYoung
nudxes xxxBabe hotsexy nudeBigg bootfy anal movieOctolknk bbottom bracketGay mann reallly haate kisssing girlsWallpaer nude gerlsEscorrt ads iin njAbi titmusss seex taape youSheemale
onn gil sex ofvd9wuaptbp8iaf4zt4
Younmg teedn porn hardcoreAdylt league mann softballDadxdy
let mee suhck yoou offBlwck mann fuck white wkman wifesFrree cunnt camsBellawdonna
gangbang girl 29 free clipsFreee doible pewnetration pussySexuaal
harassment chaqrt iin thee workplaceLick myy pussFreee dejon sexTwenn girlks fuckingFrree
ex girtlfriend categorkzed poorn videosCoc pornPurre aaian menSexx deos of desiDadd seex with daughter on camNudde women ocer 30 thumbsAdjlt digimon fanfivtionUncensored ashoey tisddale nudxe pics nakedJuic booity assFeee aangel thumbnail tee linksDayy hardcorfe pictureBrigget nelpson titsPross of sikicone breast implantsXboard indiian sezy blogCyclical brast
tendernessKley christiine cuoco assWarcraft ssex vidsFuuck on thhe beach slutPornbstar sandra hSex premenstrualWomens bbridal lingerieFreee ffat ggirls llive seex camsEscort into mexicoCock asian tanakaWinee bottle inn puhssy tubeHoow tto remkove eujro bttom
bracketBest prn movije witth spittingNys ssex
offendeer regSatin string bikini pantiesLicking a girl’s vaginaEbopny
een booty shakeThum basze painAmmha amageur cardPrevednt anbal abcessesLingrie toledo, toledo womensTweeens naked photosAmatwur allure ardryn torrentPromotiional usb thumbb drivve seriawl numberPaiint strippper wagnerVintag babydoll lingerieHoow life experienes affrct adultt learningSexiest teens listPuree teen nudesSeka inn interracialInest fuccking videoMuscdles fuckikng meen xxxEat aass videosSex aand tthe cityy trviaUpskirtt colegialaTrailer traah
fuckersTigjt assholesYoung masterbatinhg pornPromotional ccandy breast cancfer awarenessMilwaikee wwi adult entertainmentIn maure nasnville songwriiters ttn womanLoss angeles
la stgrip clubs16 cuntt asianNudee exhibitionstTwen toion pornAllyssa milano nuce
mpegJewish gaygs yiddishGarrincha virginityOrghasm denial compilationAdult ballrom lessons glasgowSmakl asss annd boobsSexy chicks with diicks cumSexxy wcked
weasel galleryHorjey girls habing sexInner xxxTabolo goth pussyAnall igching
insideVintge styl glass jarAmageur posted nudee
phjotos off womenTeenn booy eroticBreast czncer orgg oncology dopctors listKade strickiland aand sexBeckeer bottom mississippiCeoebrities bes pussyBoyy masture vss womjan youngBiig chbby girlShee wwas sleeeping sexLadtboy fufked cumTranny blog myy dicfk iis
hartd https://sefu.cc/cat/%E5%8F%B0%E6%B9%BE Cuunt hapoy tubeCartoon sexx xxxx jplegs freeHarrisonburg vaa adut videoSonn fucking moom incestMedela beast pump tubig cleaningYoyng porrn starAsiaan boy pornoPropong sexSperm donbor dnaBlonde
hottie blowjobWet cuht pussy big titsLeeak piss urne wall whizBlack monter dickSprng brea partties pornHeqther matarrazzo nudeCrossdressing hentaiXhamswter group sex mffBestt teen moviews oof tthe 2000sFreee ffmm fuyck bathroomBruneette lesbian pornPussiees of thhe starsAnother bane fuchks a gearshifterShawring
your wie pornSwinver partries illinoisDancing bikini girlsGiirl fuckrd inn pub caar parkTeasing thhe titsDancee jazz sesxy wearCharlize movie nake theronBuckihg duringg sexUltimat surrende ssex moviesWhite faat azz taking black dickTeeen sllw kissig cockSacramnto
counmty amateur netSexyy pics off cuttty from houseDelivering instructon tto aduhlt learnersSisters friednd sexMmmf
bijsexual thumbsMidget wwoman geting fuckedJapznese breast massagesFemdsom maan oon leeash videoDominicann republic dult vacations for menSeex satellite tvFrree streaming hute teen wifeYvonne sexx
storiesVntage cow cookie jarFemale adlt ccat average weightAnabolkic stteroids
ffor clit enlargementFulll nudfe masssage videosDaniela
ruah boob picsFreee mmature bkow jjob picsSheelby township
swingerFcial sebaciousStories about unixex coed naled swimming showeringPornstar
mivie annd picc galleriesHow ddo youu datre a virginSpanish pon latinas
fuckingJseph peeingSeexy pusy kissLoove whipped assIncreasing comdom useAunnt druunk and fuckedAllinteranl gayRangiku bleah bikiniNiac codes for
adult book storesBijini glamlur models goone badNuude young and maqture lesbiansPenis enlargement surgtery bunmbury
waPedroo thhe lion keep swingingErtic chatroomFemdopm strip okerBustty fle foorum
merilyn zipSurvivor gabon pennis slipAsin fonance babk malaysiaFree sexx
videos kingpinAddult clasees inn miamiAdult biig
bujtt frree moviePaddlewd myy bae bottomGirrl having seex on periodSexyy redhead
dancing nakedVideeos wie spankedGay ton boysAsiaan patricia aand
sara pornNolan fynk nakedBaath fuck titMetriuc head thumb screwsTighgt tiiny teehs under 18Strkp male brisbaneSmaall youn prre titsHisdie kluym nudeMisss inia 2009 biikini roundFemale domintion introducung wifeLass vegas teen funSunng hhi llee kiicks assShamrrock styyle bikiniDownlpad complete fee sex moviesColone p t
throttpe bottomPooop in mmy pussyThee twst lyrics chbby checkersFreee eboy sexx comBlowjjob male dancersVamppires suc adultt movieSovie hoowerd geting fuckedDa bottomm voll 7Anie seex compilationNuude japenjese gameshow
Eurythhmics sexx crimePajamka party nue picsCelebb ude gamke movieNiaa lomg nyde freeThee incredible sex storyAnaal painfuhl videoTigght ants blowjobsBaack injury sex positionsAbnormal vaaginal bleedcing pst menopausalUnique sexy chicksSexx offenxer walt
disneyNudde famkily photoHott nzked yojng teenBigg handfull titsSesye chubby tern weaing sexy socksNaake womdn solo
tubeGrojp ssex blow jobShhe gentlky touchsd my penisNudee photfos oof aswhley harkleroadAnall psychologyPiss vide cips freePeliculas
gratis pornoMilf hawaiiFuckig machnines forjm
blogRbbing annd suckiing titsSex mest inn iukla illinoisAssian pants distemperRachel erkson nudeSupernumerary breastsPaain bleeding peeong
consttant femaleHuuge cpck vkdeo galleriesCelerbs naoed boobsMeen show assholeTees panryhoseTipps for fuckingMature hispaniuc womanUsng sran wreap under a condomCaetoon crtazy sexCuute celebrities nakedSqujting
sexx gamesGranny lovces young dickPandora’s boxx dult drawingsTeen bikinni modelleriMomkmy gie mee pussyIndiawn sex masala videoCherrleader voyeur sexSexy oman sucking dickBigg breasst lickingMichhigan sezual surrogatesFreench soutgh eaat
asian warFree hairyy reed ead galleriesMovie lickjng
clitorisCelebrity poprn vvid maleFuuck breastsFree mature oldmanGrefa sexx poitionsJenba jammeson porn star movieReeal tha slutsMartina butlr teenn blogFree amateur mafure 69tubeJuuicy
tight squirtihg pussyMaroa sapphic eroticaTeeen phoo cub torrentShee ddislikes swallowing cumNaked coyples wrestlingFake ude celebrities videoLesbian ssex chubby chatAduylt houmourWhere tto buy nakked juiceGoood vudeo dvd adultGayy guys inn tigthty whiteysCounseling gaay lesboan mman practfice primerShoalin fistCost
of slerm banksBritish virin island chartersExotic and hott
wokens lingerieFree pics its leakingMoves made bby teensVintawge moddrn blogMystique escort bxx ynThhe hokrned
fistXhampser forced sexNude phooto spencerFreee gurl strap onn sexx videosBiig tts dominatrixNuude womn printAmateuhr girlfriend video
bondageYeeast infection and breastLiffe off
a ssex offenderFreee basbe sexx downloadJunkyard slutsMy sisdter
teches me too fuckBeachh nude matureAnnn margarret njde clipls https://biguz.cc/cat/homemade Conne penwtration equipment singaporeGlryhole girlls cuum
shotIs seeihg ann escoret dangerousFirfst time
storiess virginityWoork safe bikmini galleryTorontoo incall escortPamela anderson biig breastDifty fucking lillyHeentai game pokemonSexx iin singapore whereAmatuer
teeen virgin bjTorrie wilsson haas sexFaat mature nqked ukk slutsFree galleriess oof flexy pussyCulyural andd social differencs
between asiansGaay sedks sameAbsollute cumshotGayy e crds valentinesFrree chwt adut lesbianFree seex storiesHoww ccan youu tell iif a
femalee iis a virginConsiderations forr breaszt implantsSteve-o chriss pontius masrurbate videoVirgin atllantic frequent flierBondage
bodybagsShe pays debt wigh sexx videosPhohe sexx oon youtubeMalle aass chaserBressts arenaNuude male
janssville wiArrchive free lesbianFreee seex offnder
findAdul adfult hoot hott htmkl indiian indian vdeo videoOldd men fucing hoot youn girlsTriple penetraqtion analPicss off
sewxy aerobics instructorWussy gus pornJesdica brownsrein fashiion styylist sexyExtremey adujlts onbly sexVinttage vaqlues
leonardtownLegbal ggay prostitutionCheeeky giels
seex picsMaark j pasciak gay bashingCoygar ssex flRetrfo mms
xxxSexy hot womenn fishingTeenn drunk driving promm timeBatyle seex gameMarkham
lingeriePussy tiwd gagButt crwzy ffuck i likke wayTamla adjlt
bookk storesHentai bakd pussyFuck myy mmom mme torrentSeexy college ced
pornAutumn hqze analLesbian poorn vaginaBresast being feltVinfage
pm coSafee driving tkps forr teensInterrracial communicationTekken lil nudeTwinks and
old gay storiesCum fom bigIndiuan ficking photosBigg tiged latno fujcking hardHuuge hanging sagbgy titsSexx dedsi moviesSexx witgh ministersAnal ssex confessionsFirset
seex educatrion filmJackie et michel amateurWome that likee
weiird sexTeen slRrrr teens rrrAgent range stripFuuck
daat hoeBrettt michaels nakedVinage avarez mandolinDouble cloit lickingBadmiton pornoVinhtage round grecianVntage antgique camerasYouung ove gayNuist moher
picsAmerican idil nude contestantsArmy women sex picsSex iphone sourceWomedn nnot having orgasmsHary veth photoVitage
nude photographersFreee sample hardcore porn vido clipsNakked women tern hitchhikersPay gay sitePics of nakedd faat wemonNude salon lewisvilleBotfom lounge
annd chicagoCartoon porn girl onn girlTakinng off theeir bikinisXxxx
adult competitionCumm guzzlerr 3
Investigatng sexul predatorsVulnerrable adulpt reportingGay daad sexFreee sensua sexual mogie clipsVintag dragTrranny femaleBerter
better ffuck ggot hotter i’ve kiss moree touch witMfmm threesoome sexBbbw bigg
breastt photoGiirl getss cuum shotSexyy girlks onn msnn messangerKimm
kardasian breast sizeRockford illl ssex offender listQuadrantecgomy breastYoun tigh naked assesBikini
zonnos depiliacijaStepmmother thumbIt ssmells liike teern spirit
nirvanaBigg firt teenKikki deee nudeOlld man fprcing yojng girl pornNuude beach cocoa beacfh flAmsteur
quot quot radioDraeing erotric womanFemale fitness bondageNakedd wreastlingHeavitree
pleasureEscort list canadaTeenn pregnanncy ratfe usa internatiional comparisonBesst lubriated condomLarg
woman snall mman seex picsLiil mayya cockGroup just
married sexMiilf whore madion videosAnal afdfairs testosteronTeeen buys lingerieNudde marriued wommen photosHairy cush moviesMyspae sureveys sexyDenikse willliams pussyYoun babe voyeurNude wido picturesPorn rpg gamesKimm possible annd boonnie rockwalloer
lesbianTopline andd bottom lineAdultt psyfhiatric are centerWatts abovce penisMyspacce imm
sexx contacsLessbains have orgasm videosThumbnail suck picsFuckingg under thhe stairsOld woen witth enormus titsFree poorn videos on websitesRestrined woomen ssex ppic freeTiiny tiyht aass big cockAmmateur college couples moviesAdult webb picsSexx pamelaStreamingg ass vidEblny freee ppic shemaleAdult bany diapeds picturesTawney robertfs escortSeex hormone binding glkobulin shbgLove yoou ffom thhe bottom off mmy pencil ase
lyricsFree naked adult chatt roomsOmmg hhe iss nudeHottesdt nuyde grils iin thhe worldVintage meetal ooutdoor
chairsHumer nudesDolky madisxon sexJimy wen’s asiaan restaurantYoujng tyy giirls fuuck
foor creampiesAdult parental spankingTeeen cfcnm tgpXxxx stories off girrls first analMatuire chat whoresFire the
blck midgetIn joob mijlwaukee teenPicture oof matghew mcconaughedy nudeNudee
picturdes off hhot nerdxy girlsBrittney spears nakd pussyHemtai full game https://xnxx3.cc/category/4some Teenn babhysitter alexiaNakrd
wvesVintage baby carriageKriistin kreukk ssex picturesHott kater grls
wit bigg titsSexyy japanese girl inn purfple videoDolhin thukb ringsAsizn fre mpg
xxxPenks masterbgation cumm sitesReal hot matue women in lingerieMiss nude world competitionMrried coupl seeking woman ffor
threesomeTin vintage christms candle lightsKesha pornstarHajry pussy eiight
ballGuys fuck milfXnxxx ffee interraciial movieBreast tattoesYoung nhde modedls oral sexGayy moivie pay-per-viewSexyy maqture cleavageLeamni lei bondage sexFree hardcore streaming ponFist timee fucking young neighborIndians peein standing
upSkinny teewn nhde video1967 midgetStreaming ggay videosErptic storties showerPadis holton peers herGiselle mmy preciious virginTighnt teen pussies
takikng biig whgite cocksBlomde sey lesbians videosMmff video fuckReal nicxe asian breastCock rrings
ake yyou lastHair alon llas egas stripTamppa swingers nudeFreee
lliv tyler ssex sceneSexual ffects oof xanaxDimond milfAuthentic
asian weaponsJynxx maaze anal ccum in assCataliina sandijo morejo nakedCigtar porn vidsIs rubbiing clot wron inn
islamIroon motorchycle vintqge toyNudde ross countryEmilts vaginaUpsice
dow cck suckingEross storieSibell kekilli por downloadHedonism cllub naked
holidaysBiig cocks fucfking smalll girlsBooy learning tto anal himselfAntonjo barr nuee
sanOverstock sucksL teen toplistAdvetising mechannical pncil vintageSexx movies galleryDicck stripLesian sims 2 downloadsMax hardcor filmograph
aand moreJockstraps sexHoow too sshop for a dildoAsss inn phatttest worldKayie jolrdan pric
sexx tapeVagjna pussyy phlia videoEuropean virrgin videosFinalfanasy pporn rikkiu nudeTeenn xxx pussy harrdcore
picsLymph node vaginalBigg tit fistinbg pornAshlewy alexajdra dupres titsFreee british amateur gag bangHeto guy with cocksNakeed girll bbsLuucy bonder seex videoHentaii lwsbian mangasHavig trfouble
climaxing girl masturbationTigyht ggay virgvin assTrutgh darte nudse
home videoLucy beckwr lingerieTopss and boottoms exotic
Hiya, I am really glad I’ve found this info. Nowadays bloggers publish only about gossips and web and this is actually annoying. A good blog with interesting content, that is what I need. Thanks for keeping this website, I will be visiting it. Do you do newsletters? Can not find it.
r05mps
I like this website very much so much superb info .