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All Journal Arena Hukum Mendapo: Journal of Administrative Law Jurnal Karya Abdi Masyarakat
Afif Syarif
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Journal : Mendapo: Journal of Administrative Law

 1 
Fungsi Badan Pengawasan Keuangan dan Pembangunan (BPKP) Berdasarkan Peraturan Presiden Nomor 192 Tahun 2014 Fitri Irawan, Nadia; Syarif, Afif; Fitria, Fitria
Mendapo: Journal of Administrative Law Vol. 3 No. 1 (2022): Februari 2022
Publisher : Fakultas Hukum Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/mendapo.v3i1.13221

Abstract

Hasil Kewenangan Badan Pengawasan Keuangan dan Pembangunan Berdasarkan Peraturan Presiden Nomor 192 tahun 2014 tentang Badan Pengawasan Keuangan dan Pembangunan. Pengawasan terhadap  perencanaan dan pelaksanaan program dan/atau kegiatan yang dapat menghambat  kelancaran pembangunan, audit atas penyesuaian harga, audit klaim,  audit investigasi  terhadap kasus-kasus penyimpangan yang berindikasi merugikan keuangan negara/daerah, audit penghitungan kerugian keuangan negara/daerah, pemberian  keterangan ahli, dan upaya pencegahan korupsi. Bahwa untuk melaksanakan fungsi pengawasan sebagaimana tercantum dalam  Pasal 3 huruf e tersebut, sesuai Pasal 27 Perpres Nomor 192 Tahun 2014 dilakukan melalui Deputi Bidang Investigasi BPKP. yang berbunyi Deputi Bidang Investigasi melaksanakan tugas membantu Kepada di bidang pelaksanaan pengawasan kelancaran pembangunan termasuk program lintas sektoral, pencegahan korupsi, audit atas penyesuaian harga, audit klaim, audit investigatif terhadap kasus-kasus penyimpangan yang berindikasi merugikan keuangan negara, audit pengitungan kerugian keuangan negara dan pemberian keterangan ahli. Mekanisme Badan Pengawasan Keuangan dan Pembangunan (BPKP) Menentukan Kerugian Keuangan Negara Berdasarkan Peraturan Presiden Nomor 192 Tahun 2014 tentang BPKP. Kewenangan BPKP dalam peraturan perundang-undangan berdasar fungsi BPKP sebagaimana disebutkan dalam Pasal 3 huruf e  maka BPKP termasuk lembaga yang berwenang melakukan penghitungan (penilaian) kerugian keuangan negara, khususnya BPKP juga berwenang penilaian kerugian keuangan negara dalam upaya pencegahan korupsi karena BPKP juga berwenang melakukan audit investigatif terhadap kasus-kasus yang berindikasi merugikan keuangan negara (korupsi).  Apabila meninjau sumber wewenang yang dimiliki oleh BPKP,  maka  wewenang  yang  dimiliki  oleh  BPKP  ini  termasuk  dalam wewenang delegatif.
FUNGSI BADAN PENGAWAS KEUANGAN DAN PEMBANGUNAN (BPKP) BERDASARKAN PERATURAN PRESIDEN NOMOR 192 TAHUN 2014 Fitri Irawan, Nadia; Syarif, Afif
Mendapo: Journal of Administrative Law Vol. 2 No. 2 (2021): Juni 2021
Publisher : Fakultas Hukum Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/mendapo.v2i2.13222

Abstract

Results of the Authority of the Financial and Development Supervisory Agency Based on Presidential Regulation Number 192 of 2014 concerning the Financial and Development Supervisory Agency. Supervision of the planning and implementation of programs and/or activities that may hinder the smooth development, audits of price adjustments, audits of claims, audits of investigations on cases of irregularities indicating financial loss to the state/region, audits of calculating state/regional financial losses, providing expert information and efforts to prevent corruption. Whereas to carry out the supervisory function as stated in Article 3 letter e, in accordance with Article 27 of the Presidential Regulation Number 192 of 2014 it is carried out through the Deputy for Investigation of the BPKP. which reads that the Deputy for Investigation carries out the task of assisting in the field of monitoring the smooth running of development including cross-sectoral programs, prevention of corruption, audits of price adjustments, audits of claims, investigative audits of cases of irregularities with indications of harming state finances, audits of calculating state financial losses and giving expert testimony. Mechanism of the Financial and Development Supervisory Agency (BPKP) Determines State Financial Losses Based on Presidential Regulation Number 192 of 2014 concerning BPKP. The authority of BPKP in laws and regulations is based on the function of BPKP as stated in Article 3 letter e, then BPKP is an institution authorized to calculate (assess) state financial losses, In particular, BPKP is also authorized to assess state financial losses in an effort to prevent corruption because BPKP is also authorized to conduct investigative audits on cases that are indicated to be detrimental to state finances (corruption), When reviewing the source of authority owned by BPKP, then the authority possessed by BPKP is included in the delegative authorit.
Co-Authors Fitri Irawan, Nadia Fitria Fitria Noviades, Dhil's Rustian Mushawirya Sukamto Satoto