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All Journal JURNAL HUKUM IPTEK Journal of Proceedings Series Yustisia Al-Risalah : Jurnal Imu Syariah dan Hukum Jurnal Dinamika Hukum Arena Hukum Rechtsidee Perspektif : Kajian Masalah Hukum dan Pembangunan Jurnal Ilmiah Kebijakan Hukum Iqra: Jurnal Ilmu Kependidikan dan Keislaman Simposium II UNIID 2017 Halu Oleo Law Review Jurnal Manajemen Aset Infrastruktur dan Fasilitas Substantive Justice International Journal of Law Jambe Law Journal Unes Law Review Faletehan Health Journal Journal of Local Government Issues ADIL : Jurnal Hukum Jurnal Partisipatoris Jurnal Layanan Masyarakat (Journal of Public Service) Jurnal Pengabdian kepada Masyarakat Nusantara Journal of Judicial Review Yuridika Jurnal Dedikasi Hukum Jurnal Hukum dan Peradilan Jurnal Ilmu Hukum Akses : Journal of Public and Business Administration Science Human Rights in The Global South (HRGS) JURNAL PARADIGMA: Journal of Sociology Research and Education IC Tech: Majalah Ilmiah SAGA: Journal of Technology and Information Systems Kreativitas Pada Pengabdian Masyarakat (Krepa) Triwikrama: Jurnal Ilmu Sosial RechtIdee IC Tech: Majalah Ilmiah Jurnal Pengabdian Masyarakat Inovasi Indonesia
Faizal Kurniawan
Faculty Of Law, Universitas Airlangga, Indonesia
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Physics Public Health Social Sciences Transportation Other

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Journal : Al-Risalah : Jurnal Imu Syariah dan Hukum

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The Implications of Ex-Post Audits for Legal Certainty and the Business Sustainability of Construction Service Providers Awayakuane, Revolino Robarto; Winarsi, Sri; Kurniawan, Faizal
Al-Risalah VOLUME 26 NO 1, MAY (2026) (IN PRESS
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-risalah.vi.64663

Abstract

Government construction projects operate under a public financial oversight regime that allows legal and financial consequences to arise after project completion and contractual payment. This study examines the legal implications of ex post audits conducted by the Audit Board of the Republic of Indonesia on legal certainty for construction service providers in government projects and analyzes their effects on business certainty during project implementation. This research is using socio-legal analysis with legal and economic perspectives. The findings indicate that ex post audits consistently generate financial recommendations with values that fluctuate widely across semesters, ranging from tens of billions to tens of trillions of rupiah. These recommendations emerge after construction completion and contractual payment, placing financial and administrative consequences in a retrospective position. Dominant audit indicators include weaknesses in internal control systems, statutory non-compliance, and uneconomical, inefficient, and ineffective use of public funds. This pattern shows that contractual finality in government construction projects depends on audit outcomes and follow-up implementation rather than contractual performance alone. The study indicates that legal and business certainty for construction service providers in government projects develop in a delayed manner under post-execution public financial oversight.
Co-Authors Abdullah, Nurhidayah Adinda Prisca Anugerah Puteri Adiwinata, Gianina Elizabeth Agung Triayudi Agus Sekarmadji Agus Yudha Hernoko Aldiansyah, Komari Ali Maksum Aliansa, Wahyu Amanah Agustin Ardhana Christian Noventri Arif Wahyu Hidayat Aristyawan, Patricia Anais Ave Maria Frisa Katherina Awayakuane, Revolino Robarto Ayik Parameswary Bagus Oktafian Abrianto Bart Jansen Christian Yulianto Rusli Cleoputri Yusainy Dany Miftahul Ula Darryl Evan Brouwer Debi Setiawati, Debi Dyah Devina Maya Ganindra Eddy Chandra Erni Agustin Fatmawati Fatmawati Ghansham Anand Hilda Yunita Sabrie Huzni Murad, Muhammad Syariqul Ilhami Ginang Pratidina Jusoff, Kamaruzaman Koko Srimulyo Komari Aldiansyah M. Hadi Subhan Maghfirah Aliefia Maradona Maradona Maradona, Maradona Maulani, Atiqoh Farhah Maulida, Vetty Silvana Moch. Marsa Taufiqurrohman Mohamad Nur Kholiq Mohd Ismail, Maria Mohd Sharil Nizam bin Md Radzi Muhammad Amirul Alfan Muhammad Anas Newa, Erni Rambu Novariyanto, Rizki Agung Nugraha, Xavier Ode Mohamad Man Arfa Ladamay Patricia Inge Felany Peter Mahmud Marzuki Pitriani, Winda Prastuti Sulistyorini Prastuti Sulistyorini Prawitra Thalib Qona’aha Noor Maajid Radian Salman Ramadhanti, Syifa Ramesh Nair Rizky Amalia Rizky Amalia Romadhona, Mochamad Kevin Salah, Mohammed Sapta Aprilianto Shintarini Kristine Setyobudi Simamora, Yohanes Sogar Siti Hafsyah Idris Sri Hajati Sri Hajati Sri Winarsi Suryantoro, Satriyo Dwi Syifa Ramadhanti Thabib, Prawitra Tobing, Sari Mellina Vincentius Gegap Widyantoro Wewi, Krisna Rambu Kaita Wisudanto Wisudanto Yula Anggriani Yulianto Rusli, Christian Yuniarti Yuniarti Zaky, Pradana Zuhairah Ariff Binti Abd Ghadas