Author(s): Ali Masykur Musa
One of the instruments to manage and account for state finances in a democratic country is the planning, determination, allocation, use and accountability of a state budget. Indonesia as a democratic country has a state budget instrument called the APBN which is proposed by the President to be discussed with the DPR by taking into account the DPD's considerations. The relationship between the authorities of the Budget Rights is carried out in the history of the Indonesian Constitution, the 1945 Constitution of the Republic of Indonesia. Through the process of democratization in the field of the state budget, it can be seen whether the use of budget rights granted by the constitution is carried out through checks and balances between the President, DPR and DPD or tends to be dominated by the executive or vice versa by the legislature. In the historical span of the implementation of the APBN, the legal form of which is a law, has experienced dynamics that influence each other. If during the New Order era, the National Budget was dominated by the President, but during the current reform era, the DPR has shown its strength because it succeeded in discussing and determining the APBN to the Units, which should be in the domain of the President as Head of Government.