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All Journal Lex Renaissance Lex Stricta : Jurnal Ilmu Hukum
W. Riawan Tjandra, W. Riawan
Universitas Atma Jaya Yogyakarta
Arts Humanities Education Law, Crime, Criminology & Criminal Justice Social Sciences

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The Efektivitas Pengawasan Keuangan Negara oleh Badan Pemeriksa Keuangan sebagai Upaya Preventif terhadap Tindak Pidana Korupsi habibi, iskan; Tjandra, W. Riawan
Lex Stricta : Jurnal Ilmu Hukum Vol. 4 No. 3 (2026)
Publisher : Sekolah Tinggi Ilmu Hukum Sumpah Pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46839/lexstricta.v4i3.1478

Abstract

Supervision of state finances plays a strategic role in preventing corruption practices that harm the economy and state finances. The Audit Board of Indonesia (BPK), as an institution granted constitutional authority, has the primary task of auditing the management and accountability of state finances, both at the central and regional levels. This article aims to analyze the effectiveness of the oversight conducted by the BPK in preventing corruption and to identify the challenges and obstacles faced, particularly related to resource limitations, follow-up on audit results, and synergy with law enforcement agencies. Through a normative approach by examining constitutional provisions, laws, and legal doctrines, it was found that although the BPK has procedurally carried out its functions of financial, performance, and investigative audits, its effectiveness is still not optimal. One of the main obstacles is the low level of follow-up on audit recommendations, as well as the absence of strict sanctions against parties who do not implement the recommendations. In addition, the inconsistency between BPK's findings and the outcomes of legal proceedings also raises doubts about the consistency of oversight. Therefore, there is a need for institutional strengthening, enhancement of auditor capacity, utilization of modern audit technology, and closer coordination with law enforcement agencies so that the oversight function of the BPK can significantly contribute to preventing corruption and realizing good governance.
Politik Hukum Anggaran Penanggulangan Bencana Alam: Studi Kasus Bencana Sumatera Mubarok, Rizki; Tjandra, W. Riawan
Lex Renaissance Vol 10 No 2: DESEMBER 2025
Publisher : Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/JLR.vol10.iss2.art9

Abstract

The 2025–2026 State Budget (APBN) represents a critical juncture in Indonesia's disaster management budgeting politics, allocating The National Agency for Disaster Countermeasure (BNPB) budget to a fifteen-year low of only 0.013% of state expenditure. This reveals an ambivalent dynamic: while hydrometeorological risks in Sumatra escalate with estimated losses of IDR 51.82 trillion, the fiscal design reinforces disasters as mere contingency issues by minimizing preventive funding. This article analyzes the reconstruction of disaster budgeting politics within the 2025–2026 APBN, specifically regarding national disaster status determination, regional fiscal capacity, and citizens' constitutional right to safety. Employing a normative juridical method with statutory and case study approaches, this research examines the Disaster Management Law, APBN and Financial Notes Law, and Sumatra’s economic impact data. Findings indicate three primary trends: the marginalization of mitigation in routine spending, executive discretion in status determination driven by fiscal calculations and national reputation, and the lack of institutionalized ecological justice in budget planning. The study recommends that disaster budgeting must be reconstructed through risk-based budgeting, automatic fiscal thresholds for emergency status, and the integration of ecological risks into regional transfers. This ensures alignment with the principles of responsive and sustainable state financial law, providing a more robust framework for national disaster resilience and citizen protection.
Co-Authors Habibi, Iskan Mubarok, Rizki