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All Journal JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora AHKAM : Jurnal Hukum Islam dan Humaniora
Ariapramuda, Cassis Merinthia
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Arts Humanities Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Disharmonisasi Kewenangan Penetapan Kerugian Keuangan Negara oleh Badan Pemeriksa Keuangan dan Aparat Penegak Hukum dalam Sistem Ketatanegaraan Indonesia Ariapramuda, Cassis Merinthia; Triadi, Irwan; Wijaya, Mas Pungky Hendra
Jurnal Ilmiah Muqoddimah: Jurnal Ilmu Sosial, Politik dan Hummaniora Vol 10, No 2 (2026): Mei 2026
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jim.v10i2.2026.1176-1188

Abstract

Penetapan kerugian keuangan negara merupakan isu penting dalam sistem hukum Indonesia karena memiliki implikasi administratif dan pidana, khususnya dalam perkara tindak pidana korupsi. Penelitian ini bertujuan untuk menganalisis pengaturan kewenangan penetapan kerugian keuangan negara serta menelaah disharmonisasi kewenangan antara Badan Pemeriksa Keuangan (BPK) dan aparat penegak hukum dalam praktik penegakan hukum. Metode penelitian yang digunakan adalah penelitian hukum normatif dengan pendekatan perundang-undangan dan pendekatan konseptual. Data diperoleh melalui studi kepustakaan terhadap peraturan perundang-undangan, literatur hukum, jurnal, dan hasil penelitian terdahulu, kemudian dianalisis secara deskriptif-analitis. Hasil penelitian menunjukkan bahwa secara normatif kewenangan penetapan kerugian keuangan negara berada pada BPK sebagai lembaga independen yang memiliki mandat konstitusional, sebagaimana dipertegas melalui SEMA Nomor 2 Tahun 2024. Namun dalam praktik penyidikan tindak pidana korupsi, aparat penegak hukum juga melakukan perhitungan kerugian melalui auditor internal atau ahli, sehingga menimbulkan disharmonisasi kewenangan yang berdampak pada tiga hal: disparitas nilai kerugian negara antarlembaga yang menjadi objek eksepsi di persidangan, terbukanya celah audit shopping dalam pembuktian yang merusak asas equality before the law, serta terciptanya administrative paralysis di kalangan pejabat publik akibat ketidakpastian standar penilaian kerugian negara. Penelitian ini menyimpulkan bahwa diperlukan langkah-langkah konkret berupa revisi UU Tipikor untuk mengunci kewenangan audit investigatif pada satu pintu, pembentukan perjanjian kerja sama antarlembaga yang berkekuatan hukum mengikat melalui Peraturan Presiden, serta penguatan kapasitas unit audit investigatif BPK guna menjamin kepastian hukum dan efektivitas pemberantasan korupsi
Inkonstitusional Bersyarat dan Problem Kepastian Hukum dalam Pengujian Peraturan Perundang-Undangan Naue, Atiek Pratiwi Putri; Ariapramuda, Cassis Merinthia; Setiadi, Wicipto; Kaharuddin, Kaharuddin
AHKAM Vol 5 No 1 (2026): MARET
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v5i1.9286

Abstract

The existence of Indonesia as a state based on law (rechtsstaat) places the Constitutional Court in a central position in guaranteeing constitutional supremacy and protecting citizens’ rights through a judicial review mechanism that is final and binding. However, the application of the conditionally unconstitutional decision model in the formal review of the Job Creation Law has given rise to debate regarding the stability of the national legal system because, on the one hand, it seeks to uphold democratic procedures, but on the other hand, it has the potential to create legal uncertainty with systemic impacts on society. This study aims to analyze the problems in the application of conditionally unconstitutional decisions in the formal review of laws and to formulate solution-oriented measures to strengthen legal certainty. This study employed a normative legal research method with statutory and conceptual approaches, which were analyzed descriptively-prescriptively based on various secondary legal materials. The results show that the practice of conditional unconstitutionality has transformed the role of the Constitutional Court from a negative legislator into a positive legislator that actively forms new norms. However, this practice has also created executorial obstacles and juridical ambiguity due to the absence of clear indicators and limitations in organic regulations. Thus, this study emphasizes the importance of redefining decision indicators that include deadlines for annulment, proportional room for institutional compromise, and original authority in reformulating execution in order to realize legal objectives that harmonize justice, expediency, and legal certainty for justice seekers in Indonesia.
Pemisahan Yurisdiksi Pengadilan Pajak Pasca Putusan MK No. 26/PUU-XXI/2023 Ariapramuda, Cassis Merinthia; Naue, Atiek Pratiwi Putri; Triadi, Irwan; Wijaya, Mas Pungky Hendra
AHKAM Vol 5 No 1 (2026): MARET
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/ahkam.v5i1.9287

Abstract

Taxes play a vital role as the backbone of fiscal sovereignty that ensures the sustainability of national development. However, the institutional position of the Tax Court under the executive branch has long created ambiguity and doubts regarding judicial independence for justice seekers. This study aims to analyze the institutional problems of the Tax Court and the implications of Constitutional Court Decision Number 26/PUU-XXI/2023 for strengthening the independence of the tax judiciary in Indonesia. This study employed a normative legal research method with statutory and conceptual approaches, which were analyzed descriptively-analytically based on secondary legal materials. The results showed that the Constitutional Court’s decision has ended the unconstitutionality of the dual supervisory system by placing the Tax Court entirely under the Supreme Court. This transformation changes the institutional paradigm from an executive regime to a purely judicial regime in order to reduce the potential for conflicts of interest and bureaucratic bias in the trial process. This study emphasizes that the implementation of a one-roof system is an important model for realizing legal certainty, strengthening judicial independence, and increasing trust in Indonesia’s taxation system. In addition, strengthening the dignity of the tax judiciary needs to be followed by the effectiveness of decision enforcement so that tax justice does not stop at the pronouncement of the ruling, but also provides a tangible impact for taxpayers.
Co-Authors Kaharuddin Naue, Atiek Pratiwi Putri Triadi, Irwan Wijaya, Mas Pungky Hendra