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Journal : Lentera Hukum

Determining State’s Financial Losses in Corruption Suta, I Made Gemet Dananjaya; Prabandari, I Gusti Agung Mas; Astariyani, Ni Luh Gede
Lentera Hukum Vol 8 No 1 (2021): LENTERA HUKUM
Publisher : University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/ejlh.v8i1.21923

Abstract

One of the main elements in corruption is the loss of state finances. It results in confusion impacting law enforcement officials' performance in eradicating corruption. In Indonesia, the Supreme Audit Agency (BPK) is an institution authorized to assess state financial losses. In practice, the Financial and Development Supervisory Agency (BPKP) is another institution with similar power. This study analyzed which institutions have the more appropriate power in determining state financial losses in corruption. Using legal research with statutory and conceptual approaches, this study showed that the BPK is an institution granted the constitutional power to examine state finances' management and responsibility, asserting its more legitimate institution to handle the power to assess the financial losses. Consequently, the BPK is the only state institution that can determine state financial losses. At the same time, the BPKP is only authorized to assess or audit the calculation of state financial losses as an indication of irregularities detrimental to state finances. This study concluded that only the BPK can assess and determine state financial losses used in examining the alleged corruption before the court. KEYWORDS: Institutional Powers, Financial Audit Institution, Corruption.
Co-Authors Aditya Saputra Aldo Rico Geraldi Amaral, Armindo Moniz ANAK AGUNG SRI UTARI Armindo Moniz Amaral Ayu Putri Miranda Puri Ayu Putu Laksmi Danyanthi Carel Jonathan Adisetya Cyntia Herdiani Syahputri da Cruz, Rosino Dewa Putu Wahyu Jati Pradnyana Diah W.P.D. Dien Zaelani Endi Pratama Fatema . Fifiana Wisnaeni Firda Adilla Aulia Putri G Marhaendra WA Gede Narendra Ariesta Putra Gunawan, Made Gerry Hanatasia Angelina Sunarto Hanum , Willy Naresta Hassya Aulianisa H. S Hattori, Mariko Hermanto, Bagus Hilyatul Azizah I Dewa Gede Palguna I Gede Yusa I Gust i Ngurah Wairocana I Gusti Agung Mas Prabandari I Gusti Ayu Dewi Suwantari I Gusti Ngurah Gede Teguh Yudha Wiryawan I Kadek Parma Astawa I Ketut Ksama Putra I Ketut Sardiana I Ketut Sudiarta I Made Adhika I Made Aditya Kusumanata I Made Ary Candra Wirawan I Made Gemet Dananjaya Suta I Made Oka Pariawan I MADE SUBAWA I Made Wiby Satriabawa I Nyoman Bagiastra I Nyoman Prabu Buana Rumiartha I Nyoman Prabu Buana Rumiartha I Nyoman Prabu Buana Rumiartha, I Nyoman Prabu Buana I Nyoman Sumardika I Putu Bagus Indra Prananda Nugraha I Putu Hendra Adhi Septyawan I Putu Indra Prasetya Wiguna I Putu Wijaya I WAYAN BUDIASA I Wayan Dody Putra Wardana Ida Ayu Agung Rasmi Wulan Ida Ayu Made Rizky Dewinta Ida Ayu Putu Sri Astiti Padmawati Istadevi Utami Rahardika Kadek Agus Sudiarawan Komang Calvin Krisna Dwipa M. Najib Made Hendra Wijaya Made Irawan Made Nurmawati Made Nurmawati Manubulu, Isakh Benyamin N.M.A. Yuliarthini G. N.P. Wiwien S. Ni Ketut Ardani Ni Ketut Arismayanti, Ni Ketut Ni Ketut Sri Rahayu Ni Ketut Supasti Dharmawan Ni Luh Gede Sri Suariyanti Laksmi Ni Made Ari Yuliarthini. G Ni Made Ari Yuliartini Griadhi Ni Made Devi Widayanti Ni Nengah Soniari Ni Nyoman Raswati Dewi Ni Putu Diah Chandra Paramita Ni Putu Noving Paramitha Pandy Ni Putu Noving Paramitha Pandy Ni Putu Pranasari Tanjung Ni Putu Wiwin Setyari Ni Wayan Siti NI WAYAN SUNITI Novita Permata Sari NYOMAN MAS ARYANI Otni Magho, Alpian Pande Made Adhistya Prameswari Pitriyantini, Putu Eka Prabandari, I Gusti Agung Mas Pradnyana, Putu Yudi Pratama, I Gede Andre Arda Putri Ari Safitri Putu Ayu Pramitha Purwanti Putu Mertayasa Sahadewa, Anak Agung Gde Ananta Wijaya Siti Rahmawati Sudiarta . Sumadi, I Putu Sudarma Suryana, Komang Genta Suta, I Made Gemet Dananjaya T. Diah W. P. D. Tahu, Maria Filiana Thomas John Kenevan Tjokorda Istri Diah Widyantari Pradnya Dewi Tuasikal, Ditha Fomora W. P. Windia Wayan Agus Singid Adnyana