<![CDATA[Institutional pluralism in calculating state financial losses is a structural reality in the Indonesian legal system. This authority does not reside in a single institution, but is spread across several institutions with varying legitimacy. Constitutionally, the Supreme Audit Agency (BPK) has attributive authority as the state's external auditor. On the other hand, the Financial and Development Supervisory Agency (BPK) carries out internal oversight functions based on administrative authority under the President, while law enforcement officials use the results of state loss calculations as part of the evidence in corruption cases. This configuration creates institutional pluralism that is both structural and functional. This research is a normative legal study with a statutory approach. The focus of the study is directed at analyzing the legal basis, the nature of authority, and the implications of institutional pluralism for legal certainty in judicial practice. The results indicate that other institutions besides the Supreme Audit Agency (BPK) have the authority to calculate state losses, namely the Financial and Development Supervisory Agency, Law Enforcement Officials, and Public Accountants. This institutional pluralism has the potential to lead to overlapping, conflicting interpretations, and disparities in the results of state loss calculations. This condition poses a serious challenge to legal certainty, particularly in proving state financial losses in corruption cases. To address this problem, this study recommends four policy steps, namely the preparation of standard methods for calculating state losses, confirmation in laws and regulations, centralization of an independent institution, namely the Supreme Audit Agency, and the establishment of a formal and binding coordination mechanism between the audit institution and law enforcement officials]]>
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