<![CDATA[This study examines the juridical analysis of the Constitutional Court Decision Number 28 of 2026 concerning the authority to calculate state financial losses in corruption cases. The background of this research lies in legal uncertainty due to overlapping authority among institutions in determining state losses, which is a crucial element in proving corruption cases. This study aims to identify the legal basis of institutional authority and the implications of the decision on law enforcement. The method used is empirical legal research with a socio legal approach, utilizing secondary data supported by primary data. The results indicate that the Supreme Audit Institution holds the primary constitutional authority to determine state financial losses, while law enforcement agencies are limited to preliminary calculations for investigative purposes. In conclusion, the decision clarifies the division of authority, enhances legal certainty, and strengthens the effectiveness of corruption law enforcement in Indonesia.]]>
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