摘要：Proxy of Budget User (PBU) is an official who has the authority to implement the use of the budget work units in the State Ministry/Institution. Furthermore,in implementing state expenditure,PBU will be assisted by another state budget officials. This research aims to determine the authority of PBU and the extent of PBU’s responsibility for such authority. This research is a normative study using a statute and conceptual approach. The results shows that by granting the authority to officials managing the state budget will bear responsibility for the use of such authority. This is in accordance with the general principle that authority will always be accompanied by responsibilty ie the principle of no authority without responsibility. In the event of a fault in the process of execution of the state budget,the officer exercising the authority will be held responsible. Such responsibilities can be either job responsibilities or personal responsibility related to the realm of administrative law,civil law and criminal law.
其他摘要：Kuasa Pengguna Anggaran (KPA) merupakan pejabat yang memiliki wewenang untuk melaksanakan penggunaan anggaran satuan kerja (satker) pada Kementerian Negara/Lembaga. Dalam melaksanakan belanja negara,KPA akan dibantu oleh pejabat pengelola anggaran belanja
关键词：authority;responsibility;proxy of budget user;state budget.
