Jurnal Hukum Peratun
Vol 1 No 1 (2018)

WEWENANG BADAN PENGAWAS KEUANGAN DAN PEMBANGUNAN (BPKP) MENGHITUNG KERUGIAN KEUANGAN NEGARA / THE AUTHORITY OF FINANCIAL AND DEVELOPMENT MONITORING AGENCY IN AUDITING THE STATE FINANCIAL LOSSES

TRI CAHYA INDRA PERMANA (Pengadilan Tata Usaha Negara Jakarta)

Article Info

Publish Date
24 Apr 2018

Abstract

Dengan diterbitkannya Surat Edaran Mahkamah Agung Nomor 4 Tahun 2016 yang menyatakan Instansi yang berwenang menyatakan ada tidaknya kerugian keuangan Negara adalah Badan Pemeriksa Keuangan, kewenangan BPKP untuk menghitung atau mengaudit kerugian keuangan negara tetap ada. Adapun kewenangan BPKP yang tidak diperbolehkan adalah men-declare atau menyatakan adanya kerugian keuangan negara. Hal tersebut sesuai dengan beberapa putusan badan peradilan, baik putusan Mahkamah Konstitusi, putusan Pengadilan Tindak Pidana Korupsi maupun putusan Pengadilan Tata Usaha Negara.With the enactment of Supreme Court Letter Number 4 Year 2016 who said that the authorized agency in declaring the state financial losses is BPK (Financial Examiners Board), Authorization of BPKP (Financial and Developmen Monitoring Agency) in auditing/counting state financial losses still exist. This is in accordance with some of court decisions such as constitutional court and both criminal court and administrative court.

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Journal Info
Jurnal Hukum Peratun
Website

Abbrev

peratun

Publisher

Pusat Penelitian dan Pengembangan Hukum dan Peradilan MA RI

Subject

Law, Crime, Criminology & Criminal Justice Social Sciences

Description

The aims of this journal is to provide a venue for academicians, researchers and practitioners for publishing the original research articles or review articles. The scope of articles published in this journal discusses various topics in the field of Administrative Law and other sections related to ...