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All Journal Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Riset Multidisiplin Edukasi
Afandono Cahyo Putranto
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Politik Hukum Pemberlakuan Undang-Undang Nomor 1 Tahun 2025 terkait Ketentuan yang Memisahkan Kerugian pada Badan Pengelola Investasi Daya Anagata Nusantara (Danantara Indonesia) dan Kerugian Badan Usaha Milik Negara sebagai Kerugian Negara Fakhrul Ardiyan; Riski Ari Wibowo; Afandono Cahyo Putranto
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 10 (2025): Jurnal Riset Multidisiplin Edukasi (Edisi Oktober 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i10.1076

Abstract

Law No. 1 of 2025 introduces several legal issues, including those related to the establishment of the BPI Danantara (Danantara Indonesia) as a superholding that consolidates the assets of state-owned enterprises (BUMN) within the framework of a sovereign wealth fund. However, it is exempted from being subject to state administration, finance, and state losses, and weakens the oversight mechanism of the Financial Audit Agency of the Republic of Indonesia (BPK RI), which is entrusted with the authority to audit state finances under Article 23E of the 1945 Constitution. These conditions raise concerns about potential governance deviations due to conflicts with the Anti-Corruption Law, the State Finance Law, and the State Administration Law. In this regard, this study analyzes the legal policy direction of the Government through Law No. 1 of 2025 and whether the losses of Danantara Indonesia and BUMN still constitute state losses, thereby allowing Law Enforcement Agencies to continue addressing corruption offenses within BUMN. The analysis shows that the legal policy direction of the Government through the BUMN Law is aimed at shifting the management of BUMN from a centralistic and bureaucratic model to a more decentralized one. This shift aims to improve the investment climate and ease of doing business, ultimately increasing foreign investor interest in placing investments or Foreign Direct Investments (FDI) in Indonesia. However, this has sparked both support and opposition due to the vulnerability to corruption practices within BUMN. Despite this, based on the principle of lex specialis derogat legi generali and Articles 2 and 3 of the Anti-Corruption Law, the losses from Danantara Indonesia and BUMN remain considered state losses, provided there is an unlawful act, such as corruption, embezzlement of funds, or fraud in the management of investments that leads to state losses.
Peran Pengawasan Internal dalam Menemukan dan Mencegah Kerugian Keuangan Negara Perspektif Penemuan Hukum di Indonesia dan Negara ASEAN Naue, Atiek Pratiwi Putri; Afandono Cahyo Putranto; Irwan Triadi
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 3 No 6 (2025): 2025
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v3i6.2666

Abstract

Persistensi temuan kerugian keuangan negara di Indonesia mengindikasikan kegagalan fungsi preventif pengawasan internal (APIP) yang masih terjebak pada paradigma audit kepatuhan (compliance-based). Penelitian ini mengkaji kesenjangan tersebut (research gap) dengan hipotesis bahwa APIP belum mengadopsi paradigma penemuan hukum (rechtsvinding) untuk menilai ketepatgunaan (doelmatigheid) di luar legalitas prosedural. Penelitian ini menggunakan metode yuridis-normatif dengan pendekatan perundang-undangan, konseptual, dan komparatif (terhadap Malaysia dan Filipina), yang dianalisis secara kualitatif. Hasil analisis menunjukkan bahwa UU No. 30 Tahun 2014 secara yuridis telah menyediakan instrumen "diskresi" sebagai landasan bagi APIP untuk melakukan penemuan hukum, namun praktik di Indonesia masih kaku seperti Malaysia yang fokus pada kepatuhan finansial. Studi ini menemukan bahwa model Filipina, yang secara eksplisit mengadopsi Risk-Based Internal Audit (RBIA) dan menuntut "penilaian efektivitas", merupakan implementasi ideal dari pengawasan berbasis penemuan hukum yang seharusnya diadopsi Indonesia.
Co-Authors Fakhrul Ardiyan Irwan Triadi Naue, Atiek Pratiwi Putri Riski Ari Wibowo