Digital Library: No conditions. Results ordered -Date Deposited. 2024-03-29T15:35:54ZEPrintshttp://digilib.unila.ac.id/images/sitelogo.pnghttp://digilib.unila.ac.id/2018-03-14T07:03:10Z2018-03-14T07:03:10Zhttp://digilib.unila.ac.id/id/eprint/30750This item is in the repository with the URL: http://digilib.unila.ac.id/id/eprint/307502018-03-14T07:03:10ZKEWENANGAN BPKP DALAM MENENTUKAN KERUGIAN NEGARA
AKIBAT KORUPSI DI INSTANSI PEMERITAHAN DAERAHABSTRACT
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 Daerah1412011256 Mery Faridameryfarida95@gmail.com