Saputri, Syabila
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The Existence of The Role of The Financial Auditing Agency in Enforcing State Financial Accountability as The Supreme Audit Institution in Indonesia Mardiana, Mardiana; Saputri, Syabila; Purwanto, Purwanto
Jurnal Hukum dan Keadilan Vol. 3 No. 1 (2025): JHK - December
Publisher : PT. Hafasy Dwi Nawasena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61942/jhk.v3i1.496

Abstract

This study reviews the position and role of the Supreme Audit Agency (BPK) in ensuring the enforcement of state financial accountability as the highest audit institution in Indonesia. The main focus of this study lies on the historical, constitutional, and institutional dynamics that have shaped the existence of BPK since the early days of independence until after the amendment of the 1945 Constitution. The purpose of this study is to examine how the legal construction and institutional development of the BPK strengthen the state's external oversight function and ensure transparency and fiscal responsibility. This study uses a normative legal method with a juridical, conceptual, and case study approach, which is processed through analysis of regulations, doctrines, historical archives, and public audit practices. The results of the study show that the long journey of the BPK, starting from the legacy of the Algemene Rekenkamer, institutional transformation during various political periods, to harmonization with international audit standards, has formed a strong foundation for the independence and professionalism of the institution. However, challenges remain, particularly in harmonizing authority with other oversight actors and maintaining the orientation of audits in the strategic realm of state finances. This study confirms that the BPK plays an essential role as the guardian of national fiscal integrity and an important pillar in Indonesia's checks and balances architecture.
Analysis of Green Constitutions in Environmental Law Related to Spatial Planning and Balance of IKN Development in Indonesia Mardiana; Saputri, Syabila
Ipso Jure Vol. 1 No. 9 (2024): Ipso Jure - October
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/z3m1te65

Abstract

This study analyzes the implementation of the green constitution in environmental law concerning spatial planning and the development of the National Capital (IKN) in Indonesia. The Green Constitution emphasizes environmental protection as a human right, as stated in Article 28H of the 1945 Constitution. The research focuses on the challenges of IKN development in East Kalimantan, including the risks of environmental damage such as deforestation and ecosystem disruption. The Indonesian government is committed to maintaining 80% of the IKN area as green space, but effective implementation requires stricter law enforcement and greater involvement of local communities. The methodology used is a normative juridical approach through the analysis of applicable legal regulations. The results highlight the importance of applying environmentally friendly technologies and ecosystem restoration as efforts to maintain environmental sustainability amidst development. Collaboration between stakeholders, including the government, private sector, and community, is essential to achieving a balance between economic growth and environmental preservation. This study recommends strengthening environmental law enforcement, increasing local community involvement in the development process, and the use of technologies that support sustainable development.