Determining State Financial Losses in Corruption Crimes in Indonesia: An Institutional Power and Constraint
One of the main elements in the criminal act of corruption is the loss of state finances. In Indonesia, the Supreme Audit Agency (BPK) is an institution authorized to assess state financial losses. However, in practice, the Financial and Development Supervisory Agency (BPKP) is another institution with similar power. It results in confusion impacting law enforcement officials' performance in eradicating corruption. This study analyzes which institutions have the more appropriate power to determine state financial losses in corruption. Using legal research with statutory and conceptual approaches, this study finds that the BPK is an institution granted the constitutional power to examine state finances' management and responsibility, which asserts its more legitimate institution to handle the power to assess the financial losses. Consequently, the BPK is the only state institution that can determine state financial losses. At the same time, the BPKP is only authorized to assess or audit the calculation of state financial losses as an indication of irregularities detrimental to state finances. This study concluded that only the BPK has the authority to assess and determine state financial losses used in examining the alleged corruption before the court.
KEYWORDS: Institutional Powers, Financial Audits, State Financial Losses.
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