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Muh Najib
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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 11 Documents
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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.
Disharmoni Penetapan Badan Pemeriksa Keuangan dan Putusan Pengadilan dalam Penyelesaian Kerugian Negara terhadap Bendahara: Discrepancies Between the Audit Board Determinations and Court Decisions in the Settlement of State Losses Involving Treasurers Hudi, Ilham; Agustina, Nia
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.v1i2.2102

Abstract

The Audit Board (BPK) has authority under the Constitution to assess administrative state losses caused by treasurers and to apply a strict liability principle for reparations. In contrast, anti-corruption courts handle corruption cases and rule on a certain amount of state losses; they declare monetary compensation as an additional punitive measure. This study employs a normative legal approach to analyze the discrepancies in assessing the amount of state losses between the two institutions. These disparities impede the effectiveness of recovery of state losses, leading to higher transaction and opportunity costs. This study reveals that the divergence stems from differing methodological approaches: BPK adopts an administrative approach centered on compensation, whereas the courts emphasize punitive measures. This study proposes a multi-track enforcement model as a conceptual solution. It is justified by the cumulative sanctions theory and Article 62 of the State Treasury Law, which provides a legal basis for the simultaneous application of both administrative and criminal sanctions without violating the so-called ne bis in idem principle. This model ensures that criminal verdicts do not relieve the doer of the obligation to compensate for the loss declared by the BPK. Such an approach is essential to accelerate asset recovery, reinforce deterrence, and uphold the integrity of state finances as a top priority in public financial management.
Politik Hukum Pemenuhan Hak atas Kesehatan Pasca Penghapusan Ketentuan Mandatory Spending: Legal Policy of Fulfilling the Right to Health After the Erasure of Mandatory Spending Provisions Nufitasari, Dien; Anam, Mohammad Choirul; Wiwoho, Jamal; Muryanto, Yudho Taruno; Wardhono, Dwi Tjahja Kusumo
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.v1i2.2405

Abstract

Law Number 17 of 2023 on Health has erased the requirement to allocate 5% to the health sector from the State Revenue and Expenditure Budget and 10% from the Regional Revenue and Expenditure Budget. It was previously required under Law Number 36 of 2009 concerning Health. This paper analyzes the fulfillment of the right to health following the removal of the mandatory spending provision. The authors employ legal methodology, adopting both normative and conceptual approaches. The study reveals that the government erased the mandatory spending norm for several reasons. Some of these stem from limited fiscal space and program flexibility, constrained by budget efficiency arising from the existence of the national health insurance, the emergence of new areas of corruption in the health sector, and the misallocation of the health budget. The legal policy of the Health Law should explicitly allocate 10%–20% to the health sector and include targeted, structured, and well-planned programs to achieve the greatest possible prosperity for the people. This allocation amount is comparable to expenditures in the education sector, underscoring that mandatory health spending reinforces the responsibility of both central and local governments to allocate sufficient health budgets as a national priority.
Implikasi Yuridis Penyelenggaraan Pelindungan Data Pribadi terhadap Permintaan Dokumen oleh Badan Pemeriksa Keuangan: Legal Implications of Personal Data Protection on the Audit Board’s Documents Request Dhani, Melisa Sekar
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.v1i2.2420

Abstract

The enactment of Law Number 27 of 2022 on Personal Data Protection Law (PDP Law) has significant implications for the authority of the Audit Board (BPK) to obtain audit documents. This study employs a normative legal analysis to examine the legal implications of the PDP Law for BPK’s authority, drawing on statutory and comparative legal analysis. The findings indicate that the principle of the “Right to Be Forgotten,” which grants data subjects the right to request data controllers to erase, deactivate, or remove their personal data from electronic systems, is not absolute, as it is subject to statutory limitations and exceptions. This study argues that, although the BPK has attributive authority stemming from the constitution, audit activities related to the management and accountability of state finances are not explicitly covered by the PDP Law's exceptions. Through comparative analysis and case law, this article proposes key suggestions, including the reconceptualization of exception frameworks and the development of a regulatory roadmap, to ensure the effectiveness of audit functions while safeguarding data subjects’ rights.
Rekonsepsi Penghitungan Kerugian Perekonomian Negara dalam Rangka Pembuktian Tindak Pidana Korupsi: Reconceptualizing the Calculation of National Economic Losses to Establish Evidence of Corruption Miranda, Dita
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.v1i2.2429

Abstract

Corruption negatively affects the state's economy and undermines the national economy's stability. Law enforcement practices tend to emphasize tangible and measurable state financial losses, while losses to the national economy are often positioned merely as aggravating factors in sentencing. This study aims to examine the reconceptualization of the calculation of national economic losses in corruption cases. The research employs a normative juridical method with statutory, conceptual, and case approaches. The findings indicate that although court decisions have acknowledged the existence of national economic losses, the prevailing legal framework does not clearly regulate the authority or methodology for calculating such losses. This lack of clarity regarding authority and methodology creates normative ambiguity, resulting in legal uncertainty in proving corruption offenses. Therefore, a nationally standardized guideline for calculating national economic losses is necessary to ensure measurability, transparency, and inter-agency collaboration, as well as to guarantee consistency in judicial decisions in order to achieve legal certainty in the proof of corruption offenses.
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.

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