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All Journal Tadulako Law Review Priviet Social Sciences Journal
Madinar, Madinar
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Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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AUTHORITY OF SUPERVISORY APPARATUS INTERNAL GOVERNMENT OR APIP IN DETERMINING STATE LOSSES DUE TO CORRUPTION IN LOCAL GOVERNMENT INSTITUTIONS Nurmayani, Nurmayani; Madinar, Madinar; Febbiazka, Karmila
Tadulako Law Review Vol 5, No 2 (2020)
Publisher : Tadulako University

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Abstract

This time, there is often debate between two financial supervisory institutions, namely between APIP (Supervisory Apparatus Internal Government) and BPK (Financial Audit Institutions) relating to the existence of the same authority in these two supervisory institutions. This authority is related to the calculation of state losses as regulated in Decision of the Constitutional Court No. 31 / PUUX / 2012 related to testing Law No. 30 of 2002 concerning the Corruption Eradication Commission or the KPK against the Indonesia Constitution 1945 or UUD 1945. The decision states that the KPK can not only coordinate with the BPK and BPKP (Supervisory Financial and Development) in terms of proof of corruption but can also coordinate with other agencies, it can even prove itself apart from the findings of the BKP and BPKP. Based on this background, the problem in this research is how is the authority of APIP in calculating state losses due to corruption in Local Government agencies? The problem approach in this research is normative legal research, normatively is the approach by collecting and studying, documents, and applicable laws and regulations, which are related to the determination of state losses by APIP.The results of the research shows that based on Article 50 paragraph (1) of Government Regulation Number 60 Year 2008 concerning Government Internal Control Systems, APIP can conduct audits with specific objectives in order to calculate the state losses due to corruption. However, in calculating state losses, APIP must get a request from the legal apparatus first as stated in the cooperation agreement made by the Inspectorate and BPKP as APIP. Based on these rules, APIP only has a mandate from the legal apparatus so that the audit results of the APIP is informative and do not constitute a state administration decision. Therefore based on the Supreme Court Circular No. 4 of 2016 concerning the Imposition of the 2016 Supreme Court Chamber Room Plenary Meeting Results as a guideline for the implementation of duties for the court, APIP is only authorized to calculate state losses and can only determine state losses by BPK.
Legal implications of changes to State Civil Servants or Aparatur Sipil Negara (ASN) regulations on personnel management systems in Indonesia Ansori, M. Tedi; Putra, Marta Deki; Triananda, Djorghi Samudra; Iskandar, Iskandar; Madinar, Madinar
Priviet Social Sciences Journal Vol. 6 No. 5 (2026): May 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i5.1817

Abstract

The amendment of the State Civil Servants or Aparatur Sipil Negara (ASN) regulation through Law Number 20 of 2023 introduced significant normative changes to Indonesia’s personnel management system. This study examines the legal consequences of these regulatory changes from the perspective of state administrative law, focusing on the merit system, institutional oversight, talent management, and the reorganization of non-ASN staff. The methodology utilized in this analysis is normative juridical, employing both statutory and conceptual approaches grounded in secondary legal resources such as statutes, legal theories, academic publications, and formal institutional documents. The findings indicate that Law Number 20 of 2023 enhances the merit system by implementing national talent management and a unified digital system for personnel administration, while offering a more defined legal structure for the reorganization of non-ASN staff. Moreover, the new regulation proposes modifications to the institutional framework governing ASN oversight, including the revision of the supervisory function previously held by the State Civil Service Commission or Komisi Aparatur Sipil Negara (KASN). From an administrative law perspective, these alterations have legal implications for the principles of legality, certainty, accountability, professionalism, and neutrality within public administration. This research contends that while the recent regulation signifies a movement towards modernizing and reinforcing ASN governance, various normative challenges persist, especially in relation to institutional oversight, the harmonization of implementation regulations, and the reliability of merit system protections amid Indonesia's bureaucratic reform initiatives. Consequently, there is a need for comprehensive derivative regulations and enhanced administrative oversight to guarantee legal certainty and the effective execution of the ASN personnel management system.
Co-Authors Ansori, M. Tedi Febbiazka, Karmila Iskandar Iskandar NURMAYANI NURMAYANI Putra, Marta Deki Triananda, Djorghi Samudra