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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 16 Documents
 1   2 
Harmonisasi Regulasi Kewenangan Badan Pemeriksa Keuangan untuk Meminta Dokumen Pihak Ketiga dalam Pelaksanaan Pemeriksaan Keuangan Negara: Regulatory Harmonization of the Authority of the Audit Board to Request Third-Party Documents in State Financial Audits Devitri, Salsa
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.v1i2.2441

Abstract

State financial audits are a vital instrument for ensuring accountability and transparency in public financial management. Legally speaking, the Audit Board (BPK) is authorized to request documents from third parties. This study aims to analyze the harmonization of regulations governing BPK's authority to request third-party documents in the implementation of state financial audits. This study employs a normative juridical method that incorporates statutory and conceptual approaches. The findings indicate that the BPK's authority to request third-party documents is often constrained by overlapping sectoral regulations, including those governing personal data protection, banking, tourism, and transportation. This situation creates legal uncertainty and hampers audit effectiveness; regulatory harmonization is required. To do so, the lawmakers need to adopt a new bridging regulation that recognizes the BPK’s authority as a particular exception to sectoral restrictions when auditing state finances and that establishes standards for data protection and the confidentiality of audit work papers. Such regulatory harmonization is crucial for strengthening professionalism, accountability, and transparency in the oversight of state financial management while simultaneously upholding the principles of good governance.
Harmonisasi Regulasi Pengadaan Barang/Jasa di Desa: Antara Akuntabilitas Fiskal dan Otonomi Desa: Regulatory Harmonization of Public Procurement in Villages: Between Fiscal Accountability and Village Autonomy Mian Felicity; Dian Tanila Chrismawati
SHARE Journal Vol. 2 No. 1 (2026): JSHARE Vol. 2 No. 1, July 2026
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.v2i1.2468

Abstract

The incorporation of village governments into the national Government Procurement of Goods/Services (PBJP) regime under Presidential Regulation No. 46 of 2025 generates a normative tension between standardized procurement requirements and village autonomy. This study analyzes the resulting regulatory disharmony, particularly the interaction between the national PBJP framework and the village-specific procurement regime under National Public Procurement Agency Regulation No. 12 of 2019. Using normative legal research with statutory and conceptual approaches, supported by systematic and teleological interpretation, the study finds a structural misalignment between uniform, digitalized procurement standards and the diverse administrative capacities of village governments. This misalignment reflects a broader implementation burden–capacity gap, increasing the likelihood of procedural non-compliance and inefficiencies in public spending. The findings indicate that the core problem lies in a normative misfit between administrative uniformity and asymmetrical decentralization, where village governance prioritizes substantive accountability rooted in community-based practices. This article offers a novel contribution by positioning village procurement as a sui generis legal regime and proposing a harmonization model based on risk-based procurement, differentiated capacity standards, and smart decentralization to balance fiscal accountability with village autonomy.
Keterbukaan Informasi Hak Guna Usaha pada Badan Usaha Milik Negara: Rekonstruksi Regulasi untuk Kepastian Hukum dan Akuntabilitas Agraria: Public Information Disclosure of Cultivation Rights in State-Owned Enterprises: Regulatory Reconstruction for Legal Certainty and Agrarian Accountability Maftuha Kiswah; Deva Alfianto Supardi
SHARE Journal Vol. 2 No. 1 (2026): JSHARE Vol. 2 No. 1, July 2026
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.v2i1.2688

Abstract

The governance of the Right to Cultivate (HGU) in Indonesia, particularly within State-Owned Enterprises (SOEs) and Regional-Owned Enterprises (ROEs), is directly related to state finances. Limited access to HGU documents risks impeding accountability and triggering agrarian conflicts. This study aims to analyze the legal framework of HGU governance in SOEs/ROEs and to formulate a reconstruction of HGU information disclosure regulations. This method used is normative juridical with statutory and case approaches. The results of the study reveal a normative disharmony between the disclosure obligations under the Public Information Disclosure Law and the absence of proactive publication mechanisms for HGU data. The main finding showd thet the evaluation of HGU governance must be based on Article 80 of Government Regulation Number 18/2021 and the community plantation obligation of 20 percent, as well as requiring a distinction of three categories of HGU information. This reconstruction can be implemented through a Joint Regulation of the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency and the Head of the SOE Regulatory Agency. This article proposes a novel three-tier disclosure model distinguishing core HGU information, compliance information, and commercially sensitive information, addressing the existing regulatory gap at the intersection of agrarian law, state finance law, and public information law.
Kerangka Regulasi Ekspor Usaha Mikro, Kecil, dan Menengah Melalui Marketplace Internasional dan Implikasinya terhadap Penerimaan Negara di Indonesia: Regulatory Framework for Micro, Small, and Medium Enterprises Exports Through International Marketplaces and Its Implications for State Revenue in Indonesia Rhino Aldy Herlambang; Raff Justin Abraham Siahaan; Sandya Tristan Simbolon; Raffaello Emmanuel Jungjunan
SHARE Journal Vol. 2 No. 1 (2026): JSHARE Vol. 2 No. 1, July 2026
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.v2i1.2774

Abstract

Digital transformation has reshaped international trade through the emergence of digital platforms, creating new export opportunities for Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze the role of international digital platforms in facilitating MSME exports from the perspectives of international trade law and public finance law. This research employs a normative legal method using statutory and conceptual approaches based on secondary data. The findings indicate that digital platforms expand market access for MSMEs but also give rise to legal challenges, including issues related to digital jurisdiction, platform accountability, and the taxation of cross-border digital transactions. This study finds that Indonesia's regulatory framework remains fragmented in governing MSMEs' digital exports, particularly with respect to taxation nexus, platform accountability, and jurisdictional enforcement. Therefore, harmonization of digital trade and tax regulations, along with strengthened international cooperation, is necessary to optimize state revenue generated from MSMEs' digital export activities. Therefore, it is necessary to reform regulations governing digital trade and taxation, as well as strengthen international cooperation, in order to optimize state revenue generated from MSMEs' digital exports.
Tanggung Jawab Perbankan Terhadap Pencairan Kredit Fiktif : Perspektif Keuangan Negara: Banking Responsibility For Fictitious Credit Disbursement: A State Finance Perspective Dien Nufitasari; Yudho Taruno Muryanto; Jamal Wiwoho; Dwi Tjahja Kusumo Wardhono; Reka Dewantara
SHARE Journal Vol. 2 No. 1 (2026): JSHARE Vol. 2 No. 1, July 2026
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.v2i1.2872

Abstract

The development of the Indonesian banking sector accompanied by an increase in the risk of crime, particularly the disbursement of fictitious credit that is detrimental to customers and state finances. This study aims to examine the limits of banking liability from the perspective of state finance. The method used is normative juridical with legislative, conceptual, case, and comparative approaches. The results of the study show that the accountability of banks as a corporation cannot be limited only to criminal liability, but also includes civil liability through loss recovery and administrative liability as an instrument to strengthen banking compliance and governance. The contribution of this research lies in the development of the State-Finance-Oriented Banking Liability Framework, which is a conceptual framework that integrates the dimensions of preventive liability, restorative liability, and punitive liability in bank accountability for fictitious credit practices that have an impact on state finances. The strengthening of regulations is expected to increase legal certainty, strengthen protection of state finances, and maintain the stability of the national banking system.
Odious Debt dan Illegitimate Debt dalam Hukum Internasional: Implikasi Terhadap Audit Badan Pemeriksa Keuangan atas Utang Luar Negeri Indonesia: Odious Debt and Illegitimate Debt in International Law: Implications for the Audit of Indonesia’s Foreign Debt by the Audit Board of the Republic of Indonesia Reninda Dwi Astuti; Pipit Adila Wati; Septiandro Surya Dewangga
SHARE Journal Vol. 2 No. 1 (2026): JSHARE Vol. 2 No. 1, July 2026
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.v2i1.2889

Abstract

The launch of the Whoosh Railway has raised discussions regarding the legitimacy of foreign debt (ULN). Since the early days of independence, development in Indonesia has frequently utilized foreign debt funds, a practice exemplified by the Whoosh project. The doctrine of odious debt asserts that debt obligations which are not used for the benefit of the people cannot be charged to the state. This concept is expanded by the illegitimate debt doctrine, which adds the variable of negotiation transparency. This study aims to analyze both the odious debt and illegitimate debt doctrines within the framework of international law and to identify the normative boundaries of the Audit Board's (BPK) authority in auditing foreign debt. A juridical-normative method is chosen to examine the existing positive law. The research approach is conducted through three methods, namely conceptual, comparative, and case-based approaches. Based on the analysis of the Whoosh Train case within the framework of the odious debt and illegitimate debt doctrines, the case is more likely to be classified as illegitimate debt due to procedural flaws in the decision making process. Both doctrines can serve as additional evaluative perspectives for the Supreme Audit Board (BPK) in auditing debt policy, particularly in screening for nontransparent debt. However, neither doctrines is yet sufficient to serve as a legal basis for determining the validity of state debt, given their status as soft law.

Page 2 of 2 | Total Record : 16

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