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All Journal International Journal of Kita Kreatif
Ananda Wiratama
Universitas Brawijaya

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Reconstructing State Financial Loss Assessment in Creative Services Procurement: A Case Study of Amsal Sitepu Ananda Wiratama
International Journal of Kita Kreatif Vol 3, No 3 (2026): International Journals Kita Kreatif Vol.3 No.3 Agustus 2026
Publisher : Universitas Syiah Kuala

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Abstract

The assessment of state financial losses in the procurement of creative services is still predominantly based on a cost-based approach that emphasizes cost components, limiting its ability to capture the value of creative services derived from creativity, innovation, and intangible assets. This study aims to reconstruct the mechanism for assessing state financial losses in the procurement of creative services through the Amsal Sitepu case. A qualitative case study approach was employed using document analysis of regulations, legal documents, official government publications, and relevant scientific literature. The findings indicate that the cost-based approach remains essential for ensuring accountability in public spending but is insufficient as the sole basis for assessment because it does not adequately accommodate the value and benefits generated by creative services. Based on these findings, this study develops the Creative Value Assessment Framework (CVAF), which integrates cost assessment and value assessment into a more proportional mechanism for assessing state financial losses in the procurement of creative services.
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