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Muh Najib
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Badan Pembinaan dan Pengembangan Hukum Pemeriksaan Keuangan Negara BPK RI, Gedung Menara 7 Lantai 7, Jl. Gatot Subroto No. 31 Jakarta 10210.
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INDONESIA
SHARE Journal: Studi Hukum Keuangan Negara/Daerah
Published by Badan Pemeriksa Keuangan RI
ISSN : 31093566     EISSN : 31093574     DOI : https://www.doi.org/10.28986/jshare
Core Subject : Economy, Social,
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice
SHARE Journal is a scholarly publication in the field of law published by the Legal Development and Supervision Agency for State Financial Audit, Audit Board of the Republic of Indonesia. SHARE Journal is a platform for academics and legal practitioners to share legal knowledge with the wider community through articles that address issues in state financial law, including aspects of constitutional law, state administrative law, civil law, and criminal law related to the audit and management of state finances.
Arjuna Subject : Ilmu Sosial - Hukum
Articles 5 Documents
 1 
Format Checks and Balances Badan Pemeriksa Keuangan dan Dewan Perwakilan Rakyat Pasca Penguatan Fungsi Pengawasan Dewan Perwakilan Rakyat: Format of Checks and Balances Between The Audit Board and The House of Representatives Following The Strengthening of The Supervisory Function of The House of Representatives Roziqin
SHARE Journal Vol. 1 No. 1 (2025): JSHARE Vol. 1 No. 1, June 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.v1i1.1969

Abstract

The relationship between the House of Representatives DPR and other state institutions operates on a system of checks and balances to prevent abuse of power. This study analyzes the checks and balances structure between the Audit Board BPK and the DPR following the strengthening of the DPR's supervisory function in 2025, as set forth in an Amendment to the DPR's Rules of Procedure. Employing a normative legal method and statute approach, this study analyzes the hierarchy of regulations and the division of powers. Prior to the Amendment, checks and balances between the DPR and the BPK primarily involved the DPR selecting BPK members, offering advice on audit planning, and inquiry into audit results. The Amendment enhances DPR's capacity by empowering it to evaluate BPK members, thereby strengthening supervisory functions. Nonetheless, this change does not alter the fundamental checks and balances, as both DPR Regulations and Presidential Regulations are equal based on the legal hierarchy. Furthermore, both the BPK and DPR also have parallel authority, thereby confirming that the Amendment to the DPR’s Rules of Procedure serve only to strengthen the DPR's supervisory function without changing the established checks and balances between the BPK and DPR, as set out in existing laws and regulations.
Rekonstruksi Pengaturan Pemberian Honorarium Tim Pelaksana Kegiatan dalam Standar Harga Satuan Regional untuk Kepastian Hukum: Reconstructing Honorarium Arrangements for The Activity Implementation Team Within The Regional Unit Price Standard to Ensure Legal Certainty Yudaperwira, Iqbal
SHARE Journal Vol. 1 No. 1 (2025): JSHARE Vol. 1 No. 1, June 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.v1i1.1978

Abstract

The government issued the Regional Unit Price Standard (SHSR) through Presidential Regulation No. 33 of 2020, providing guidance for regional governments in planning and budgeting. However, in practice, discrepancies exist in applying the SHSR, particularly concerning honorariums for the Activity Implementation Team. This study analyzes the specific provisions within the SHSR that govern honorariums for the Activity Implementation Team. A normative juridical method was employed, utilizing both statutory and conceptual approaches to examine honorarium payments. Findings indicate that the SHSR contains unclear provisions regarding how honorarium payments for implementing officials are classified. This ambiguity creates legal uncertainty in applying these provisions. According to principles of legislative drafting, clarity  in regulatory formulation is fundamental for effective legislation. In accordance with the Single Principle of legislative interpretation, the provision of honorarium for the Activity Implementation Team shall not be determined by the number of team members, but rather by the number of teams eligible for such honorariums. To ensure legal certainty, the regulations governing these honorariums must be revised to establish a clearer and more appropriate normative language. Such reconstruction should clarify criteria for selecting eligible Activity Implementation Teams,  and set standards for honorariums  payable to regional heads and deputy regional heads.
Persinggungan Kewenangan Penghitungan Kerugian Keuangan Negara dalam Tindak Pidana Korupsi Berdasarkan Peraturan Perundang-undangan dan Teori Beban Pembuktian: The Intersection of Authority to Calculate State Financial Losses in Criminal Acts of Corruption Based on Statutory Regulations and The Theory of Burden of Proof Adhi, Murpraptono
SHARE Journal Vol. 1 No. 1 (2025): JSHARE Vol. 1 No. 1, June 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.v1i1.1981

Abstract

In cases of corruption, the occurrence of state financial losses is one of the elements that must be proven, as stipulated in Article 603 and Article 604 of Law Number 1 of 2023 concerning the Criminal Code (KUHP). According to the Explanation of Article 603 of the KUHP, the element of “causing a loss to state finances” is established based on the results of an audit conducted by a state financial auditing institution. This paper aims to analyze the intersection between the authority to calculate state financial losses regulated in the Criminal Code and the theory of burden of proof in criminal procedural law. This paper employs a normative legal method, utilizing both statutory and conceptual approaches. The findings indicate that the regulation of the authority to calculate state financial losses in the Criminal Code is inconsistent with the theory of burden of proof in criminal procedural law. This discrepancy leads to variations in how the party responsible for calculating state financial losses is identified in cases of corruption. According to the theory of burden of proof, it is the investigators and public prosecutors who bear the responsibility to prove the existence of state financial losses in corruption cases, not the state financial audit institution referenced in the Explanation of Article 603 KUHP.
Kedudukan Otorita Ibu Kota Nusantara dalam Ketatanegaraan dan Dampaknya terhadap Pengelolaan Keuangan Negara: The Position of Nusantara Capital Authority in The Constitution and Its Impacts on State Financial Management Supriyonohadi; Nuryuaningdiah, Agnes Pembriarni
SHARE Journal Vol. 1 No. 1 (2025): JSHARE Vol. 1 No. 1, June 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.v1i1.1990

Abstract

The government has established the relocation of Indonesia’s capital city through Law Number 3 of 2022 concerning the Capital City. It is called as Nusantara. The government also formed the Nusantara Capital Authority (IKN Authority) an institution responsible for managing local governance in the IKN region, including collecting taxes and special levies. This study analyzes the role of the authority within the constitution and how it affects managing state’s finances. This research employs a doctrinal method with a statutory approach. The study's findings indicate that the authority holds the status of a ministry-equivalent institution under the House of Representatives' supervision. This authority has the power to collect special taxes although it is not supervised by The Regional House of Representatives. The power to collect tax does not align with the principle of fiscal decentralization stipulated in the State Finance Law. Under Article 8 of the Law, the collection of IKN special taxes shall be performed by the Minister of Finance to ensure the consolidation of state revenue accountability. Such way of collecting taxes is similar to the United States, where the Internal Revenue Service, which is part of the US Department of Treasury, collects federal taxes.
Implikasi Yuridis Perubahan Kementerian/Lembaga pada Kabinet Merah Putih Terhadap Pelaksanaan Tindak Lanjut Rekomendasi Hasil Pemeriksaan Badan Pemeriksa Keuangan: Legal Implications of Reorganization of “Merah Putih” Cabinet to the Implementation of the Follow Up to Audit Recommendations of the Audit Board Najib, Muh; Siregar, Desfreidna
SHARE Journal Vol. 1 No. 1 (2025): JSHARE Vol. 1 No. 1, June 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.v1i1.2096

Abstract

The formation of Indonesia’s Merah Putih Cabinet in 2024 has altered the composition and structure of several ministries and agencies, despite prior audits and recommendations by the Audit Board of Indonesia (BPK). This study analyzes the legal implications of such restructuring on the follow-up of BPK audit recommendations (TLRHP), employing normative juridical method, utilizing both statutory and conceptual approaches. The findings indicate that, according to Article 7, letter d, of BPK Regulation No. 2 of 2017, changes to ministries or agencies that affect the organization’s existence may render follow-up recommendations infeasible, subject to BPK's professional judgment. However, the legislation does not specify how TLRHP should be executed in entities that have undergone restructuring, nor does it define the criteria used by BPK to exercise professional judgment in such cases. From the perspective of the theory of authority, TLRHP can only be executed by officials authorized under the prevailing regulations to take the recommended actions. Furthermore, the theory of legal responsibility suggests that positional responsibility, as outlined in BPK's recommendations, can be transferred to the succeeding official or the official currently in charge. In contrast, the individual responsibility, as specified in BPK's recommendations, must be borne and carried out by the individual concerned.

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