%0 Generic
%A Mery Farida, 1412011256
%C UNIVERSITAS LAMPUNG
%D 2018
%F eprints:30750
%I Fakultas Hukum
%T KEWENANGAN BPKP DALAM MENENTUKAN KERUGIAN NEGARA  AKIBAT KORUPSI DI INSTANSI PEMERITAHAN DAERAH
%U http://digilib.unila.ac.id/30750/
%X ABSTRACT  THE AUTHORITY OF THE FINANCIAL AND DEVELOPMENT  SUPERVISORY BOARD IN DETERMINING STATE LOSSES DUE TO  CORRUPTION IN LOCAL GOVERMENT INSTITUTION  By  Mery Farida  State losses due to corruption in local government agencies continue to increase,  along with increased transfer of funds from Central government to local  governments, therefore it takes an institution to calculate and determine the  financial losses of the state in the region. Constitutionally Financial Audit Board  is the only institution that has the authority, but the last few years Law  Enforcement Apparatus based ona memorandum of understanding between the  Attorney General of the Republic of Indonesia, the Indonesian National Police,  and The Financial and Development Supervisory Board number: Kep109/A/JA/09/2007;  No.  Pol.:  B/2718/  Ix/2007;  and  number:  Kep-1093  /  K/  D6  /  2007  concerning  Cooperation  in  the  Handling  of  Cases  of  Irregularities  in  State  Financial    Management Indicated by Corruption, asks BPKP's assistance to  determine the state's loss, so that this becomes a polemic in the community.  The problem in this research is how is the authority of The Financial and  Development Supervisory Board in determining state losses due to Corruption in  Local Government Institution?  This study uses the normative juridical approach, the type of data is secondary  data and dataanalysis used is descriptive qualitative analysis.  BPKP has the authority to calculate state losses based on Decision of the  Constitutional Court No. 31 / PUU-X / 2012 and affirmed in Article 3 letter e Act  no. 192 Year 2014 About the Finance and Development Audit Board which states  the calculation of state losses The Financial and Development Supervisory Board  through Investigation Audit, but based on Regulation of Head of The Financial  and Development Supervisory Board Number: Per-1314 / K / D6 / 2012  concerning Guidelines for Assignment of Investigation Field before calculating  the loss of State The Financial and Development Supervisory Board shall be  requested in advance by Law Enforcement Apparatus  Circular Letter of the Supreme Court No. 4 Year 2016On the Implementation of  the Result of the Plenary Meeting of the Supreme Court Chamber of the Year,  stating that The Financial and Development Supervisory Board only has the  authority to calculate State Losses and that has the authority to calculate state  losses is the judge and the Financial Audit Board. In addition, the reason why The  Financial and Development Supervisory Board is not authorized is that The  Financial and Development Supervisory Board only accepts mandates from Law  Enforcement Apparatus, so the The Financial and Development Supervisory  Board Report is not a state administrative decision and is informative.  Keywords:Authority,The Financial and Development Supervisory Board,  Determining State Losses, Local Goverment  ABSTRAK  KEWENANGAN BPKP DALAM MENENTUKAN KERUGIAN NEGARA  AKIBAT KORUPSI DI INSTANSI PEMERITAHAN DAERAH  Oleh  Mery Farida  Kerugian negara akibat korupsi di instansi pemerintahan daerah terus meningkat,  seiring dengan bertambahnya transfer dana dari pemerintah pusat ke pemerintah  daerah, oleh karena itu dibutuhkan suatu lembaga untuk menghitung dan  menetapkan kerugian keuangan negara di daerah. Secara konstitusional BPK  adalah satu-satunya lembaga yang memiliki kewenanga tersebut, tetapi beberapa  tahun terakhir Aparat Penegak Hukum berdasarkan Nota Kesepahaman Antara  Kejaksaan RI, Kepolisian Negara RI, dan BPKP Nomor: Kep-109/A/JA/09/2007;  No. Pol.: B/2718/ Ix/2007; dan Nomor: Kep-1093/K/D6/2007 tentang Kerjasama  Dalam Penanganan Kasus Penyimpangan Pengelolaan Keuangan Negara Yang  Berindikasi Tindak Pidana Korupsi meminta bantuan BPKP untuk melakukan  penentuan kerugian negara, sehingga hal ini mejadi polemik di masyarakat.  Permasalahan dalam penelitian ini adalah bagaimanakah kewenangan BPKP  dalam menentukan kerugian negara Akibat Korupsi di Instansi Pemerintah  Daerah? Penelitianinimenggunakanpendekatanyuridis normatif,jenis data yaitu  data SekunderdanAnalisis data yang digunakanyaituAnalisisdeskriptifkualitatif.  BPKP berwenangan melakukan penghitungankerugian negara  yang didasarkan  pada Putusan MK No. 31/PUU-X/2012 dan  Pasal 3 huruf ePeraturan Presiden  No. 192 Tahun 2014 Tentang Badan Pemeriksaa Keuangan dan pembangunan  yang menyatakan penghitungan kerugian negara BPKP melalui Audit Investigasi,  tetapi berdasarkan  Peraturan Kepala BPKP  Nomor: Per-1314/K/D6/2012 tentang  Pedoman Penugasan Bidang Investigasi sebelum melakukan penghitungan  kerugian negara BKPK harus mendapat permintaan terlebih dahulu oleh APH  Surat Edaran Mahkamah Agung No. 4 Tahun 2016 Tentang Pemberlakuan  Rumusan Hasil Rapat Pleno Kamar Mahkamah Agung Tahun, menyatakan bahwa  BPKP hanya memilki kewenangan Menghitung Kerugian Negara dan yang  memiliki kewenangan menetapkan kerugian negara adalah hakim dan BPK.  Selain itu yang menjadi alasan BPKP tidak berwenang adalah BPKP hanya  menerima mandat dari APH, sehingga Laporan BPKP bukan merupakan KTUN  dan bersifat informatif.  Kata Kunci: Kewenangan, Badan Pemeriksa Keuangan Dan pembangunan,  Penentuan Kerugian Negara, Pemerintah Daerah