Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Multidisplin SHARE Journal: Studi Hukum Keuangan Negara/Daerah
Priyatno, Agus Adi
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pencegahan Kerugian Negara Melalui Penguatan Regulasi Hubungan Kerja Pemeriksa Eksternal Dengan Pengawas Internal: Preventing State Losses by Strengthening the Regulatory Framework Governing the Working Relationship between External Auditors and Internal Supervisors Priyatno, Agus Adi
SHARE Journal Vol. 1 No. 2 (2025): JSHARE Vol. 1 No. 2, December 2025
Publisher : Badan Pembinaan dan Pengembangan Hukum Pemeriksaan Keuangan Negara Badan Pemeriksa Keuangan RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jshare.v1i2.2435

Abstract

Preventing state financial losses is a crucial component of strengthening the state’s inspection and oversight system. However, the regulatory framework on the relationship between the Audit Board (BPK) as an external auditor and the Government Internal Supervisory Apparatus (APIP) as an internal supervisor needs to be strengthened. This study examines the importance of preventing state losses by reinforcing regulations governing collaboration between BPK and APIP, offering scholarly insights to enhance the effectiveness of the financial oversight system. A normative juridical method, employing statutory and conceptual approaches, was used to examine the authority, functions, and institutional relationships of both entities. The study reveals that existing regulations do not suggest synergy, integration, or collaboration, leading to an oversight approach that is predominantly retrospective and repressive. The study recommends regulatory refinement grounded in five core principles: governance and independence, synergy and role optimization, technical standards and integrated data, procedural regulation, and sustainability.
Pemulihan Kerugian Negara Akibat Korupsi: Kerangka Hukum Progresif untuk Keadilan Substantif dan Kepastian Hukum Menuju Pembangunan Berkelanjutan Priyatno, Agus Adi; Suparji
Jurnal Ilmu Multidisiplin Vol. 4 No. 6 (2026): Jurnal Ilmu Multidisplin (Februari - Maret 2026)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jim.v4i6.1713

Abstract

Penelitian ini menganalisis urgensi pembaruan sistem Pemulihan Kerugian Negara (PKN) yang diakibatkan oleh korupsi, menggunakan perspektif Hukum Progresif. Kelemahan struktural yang persisten, yang dicirikan oleh rendahnya rasio pemulihan, terutama disebabkan oleh fragmentasi regulasi dan kekakuan prosedural. Kondisi ini menciptakan ketegangan mendasar antara kepastian atas hukum formal dan tujuan keadilan yang substantif (pemulihan nilai riil aset). Penelitian akan menerapkan metode hukum secara normatif yang mencakup pendekatan melalui perundang-undangan dan analisis konseptual, guna merumuskan sebuah kerangka pemikiran pemulihan kerugian negara. Gagasan kerangka pemikiran ini bertujuan untuk mentransformasi pemulihan kerugian negara hukum akibat korupsi menuju fokus restoratif, mempercepat pemulihan aset secara signifikan, dan memperkuat akuntabilitas negara.
Co-Authors SUPARJI