BPK AND BPKP IN DETERMINING STATE FINANCE LOSS IN ORDER TO GAIN ANTI-CORRUPTION LAW EFFICIENCY OF ANTI-CORRUPTION LAW

Gabrielia Febrianty Shofiana

Abstract


Corruption case in Indonesia has been growing rapidly, therefore it needs big efforts to eradicate and prevent corruption, such as establishment of Corruption Eradication Commission (KPK) and the enactment of Law No. 31 Year 1999 as amended by Law No. 20 Year 2001 (Anti-Corruption Law). Corruption itself, as regulated in Article 2 and 3 Anti-Corruption Law, consists of some main elementswhose subject is anyone.The illegal act must exist which aims to enrich themselves and should create loss of state finance or economy. The efficiency of Anti-Corruption Law can be seen by how every article can be fully and properly fulfilled. Only authorized legal entities can determine state finance loss as one of corruption elements. Then, the problems emerge from the legal entity which actually has authority to determine state finance loss, yet if the fulfillment element of state finance loss is not discovered, it means that the corruption suspected cannot be charged. Supreme Audit Board (BPK/SAB) and Finance & Development Supervisory Board (BPKP/FDSB) are legal entities which have authority to conduct audit investigation. This study, by using normative-empirical research method, will discuss whether both or only one of those state agencies have authority to determine state finance loss.


Keywords


BPK; corruption law

Full Text:

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References


Laws and Regulation:

Law No. 31 Year 1999 as amended by Law No. 20 Year 2001 concerning Coruption Eradction.

Regulated in Law No. 30 Year 2002 concerning Corruption Eradiction Commission.

Law No. 17 Year 2003 concerning State Finance.

Law No. 1 Year 2004 concerning State Treasury.

Law No. 15 Year 2004 concerning Examination of Management and Acoountability of State Finance.

President Decision No. 31 Year 1983 concerning BPKP/FDSB.

President Decision No. 42 Year 2001 concerning position, Duties, Functions, Organization Arrangement, and Procedure of Government Organs Non Department.

President Decision No. 103 Year 2001 concerning position, Duties, Functions, Organization Arrangement, and Procedure of Government Organs Non Department.

President Regulation No. 192 Year 2014 concerning BPKP/FDSB.

Government Regulation No. 60 Year 2008 concerning Intern Government Control System.

BPK/SAB Regulation No. 3 Year 2007 concerning State Finance Loss Compensation Procedure.

Books:

Chazawi, Adami, 2014, Hukum Pidana Materiil dan Formil Korupsi di Indonesia, Malang: Bayu Media Publishing.

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Putra, Hidayat Pratama, “Tinjauan Hukum Audit Badan Pengawasan Keuangan dan Pembangunan Terhadap PT Indosat Tbk (Analisis Putusan PTUN Jakarta No. 231/G/2012/PTUN-JKT)”, Skripsi (Thesis), Fakultas Hukum Univeritas Hasanuddin, Makassar, 2014.

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Court Decision:

Supreme Court Decision No. 946 K/PDT/2011.

Jakarta Administrative Court Decision no.111/G/2014/PTUN-JKT.

Constitutional Court Decision no.31/PUU-X/2012.

Websites:

BPKP, Brief History of BPKP¸ read in http//www.bpkp.go.id/koneten/4/sejarah-Singkat-BPKP.bpkp, visited in 14 June 2015

http//m.liputan6.com/news/read/2119154/saksi-korupsi-turbin-bpkp-tak-berwenang-hitung-kerugian-negara, visited in 10 June 2015.




DOI: http://dx.doi.org/10.30742/perspektif.v21i2.182

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