Akuntan Publik: Kewenangan Menghitung Kerugian Keuangan Negara Tindak Pidana Korupsi
DOI:
https://doi.org/10.37680/almanhaj.v5i1.2074Keywords:
Public Accountant; State Financial Losses; Corruption; BPK; BPKPAbstract
The rise of corruption in Indonesia has caused losses to state finances. There were 1,261 cases of corruption from 2004 to 3 January 2022, with state losses in 2021 reaching IDR 62.9 trillion and in 2020 with a total loss of IDR 56.7 trillion. Seeing this phenomenon, researchers conducted research on whether public accountants can calculate state financial losses using a theory of authority approach with a normative research methodology. The study results show that there are practically no laws and regulations which state that a Public Accountant has the authority to calculate State Financial Losses unless assigned by the BPK and the Attorney General's Office. The authority to audit state finances can be carried out by several state institutions such as the BPKP, KPK and BPKP, but the authority to calculate state finances based on laws and regulations is still the authority of the Indonesian Financial Audit Agency (BPK RI).
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References
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Pramesti, T. J. A. (2013). Cara Menentukan Adanya Kerugian Keuangan Negara. Retrieved November 23, 2022, from https://www.hukumonline.com/klinik/a/cara-menentukan-adanya-kerugian-keuangan-negara-lt51fb46e7a8edc
Purwati, A. (2020). Metodologi Penelitian Hukum Teori dan Praktek. Surabaya: CV. Jakad Media Publishing.
Satoto, S., & Fitria, F. (2022). Kewenangan Badan Pemeriksa Keuangan dan Pembangunan (BPKP) Melakukan Audit Investigasi Guna Menentukan Kerugian Keuangan Negara. Wajah Hukum, 6(1), 174. https://doi.org/10.33087/wjh.v6i1.292
Angelia, D. (2022). Menilik Statistik Korupsi di Indonesia [Media Online]. Retrieved November 24, 2022, from Goodstat website: https://goodstats.id/article/menilik-statistik-korupsi-di-indonesia-IWZN8
Fajri, D. L. (2022). Daftar 25 Negara Korupsi Terbesar di Dunia Tahun 2021 [Media Online]. Retrieved November 24, 2022, from https://katadata.co.id/safrezi/berita/6200ce92c52fb/daftar-25-negara-korupsi-terbesar-di-dunia-tahun-2021
Heriani, F. N. (2021). Siapa Berhak Menetapkan Kerugian Negara di Kasus Tipikor? Ini Penjelasan Hukumnya [Media Online]. Retrieved November 23, 2022, from Hukum Online website: https://www.hukumonline.com/berita/a/siapa-berhak-menetapkan-kerugian-negara-di-kasus-tipikor-ini-penjelasan-hukumnya-lt61bb7b4ad897c
Hidayatullah, Agus Triono, & FX Sumarja. (2022). Legal Vacuum: Conflicts of Interest for Public Accountants and Practicing Accountants in Indonesia. Formosa Journal of Multidisciplinary Research, 1(7), 1459–1470. https://doi.org/10.55927/fjmr.v1i7.1805
Ilyas, W. B. (2021). Posisi Hukum Akuntan Publik: Menghitung Kerugian Keuangan Negara [Media Online]. Retrieved November 23, 2022, from https://www.neraca.co.id/article/154349/posisi-hukum-akuntan-publik-menghitung-kerugian-keuangan-negara#
Irawan, M. D. A. (2020). Kewenangan Badan Pengawas Keuangan dan Pembangunan (BPKP) Dalam Menentukan Kerugian Keuangan Negara Dalam Tindakan Pidana Korupsi. IAIN Jember, 99.
Irawan, M. D. A. (2021). Kewenangan Badan Pengawas Keuangan dan Pembangun (BPKP) dalam Menentukan Kerugian Keuangan Negara pada Kasus Tipikor. RSJ Rechtenstudent Journal, 2(3), 278–292.
Kumakauw, V., Tampi, B., & Umbas, R. (2021). Kajian Hukum Mengenai Pengembalian Kerugian Keuangan Negara Dalam Tindak Pidana Korupsi. Lex Crimen, x(13), 146–154.
Kurniawan, F., Alghazali, M. S. D., & Fadhila, A. (2022). Determinasi Upaya Pemulihan Kerugian Keuangan Negara Melalui Peran Kejaksaan terhadap Perampasan Aset Tindak Pidana Korupsi. Jurnal Hukum Lex Generalis, 3(7), 565–588. https://doi.org/10.56370/jhlg.v3i7.279
Kusnandar, V. B. (2022). ICW: Kerugian Negara Akibat Korupsi Rp62,9 Triliun pada 2021 [Media Online]. Retrieved November 24, 2022, from https://databoks.katadata.co.id/datapublish/2022/05/23/icw-kerugian-negara-akibat-korupsi-rp629-triliun-pada-2021
Layliyah, N. (2019). Wewenang Dalam Hukum Administrasi Negara. Research Gate. Retrieved from https://www.researchgate.net/publication/336848033_WEWENANG_DALAM_HUKUM_ADMINISTRASI_NEGARA
Lumme, A. (2021). Kerugian Keuangan Negara Yang Berimplikasi Tindak Pidana Korupsi. Jurnal Hukum Pemberdayaan Hukum, 1(2), 62–74.
Muhaimin. (2020). Metode Penelitian Hukum. Mataram: Mataram University Press.
Nurita, D., & Wibowo, E. A. (2022). Kerugian Akibat Korupsi Rp62 T di 2021, ICW Kritik KPK Cuma Tangani 1 Persen [Media Masa]. Retrieved November 23, 2022, from Tempo.co website: https://nasional.tempo.co/read/1594071/kerugian-akibat-korupsi-rp62-t-di-2021-icw-kritik-kpk-cuma-tangani-1-persen#
Permana, T. C. I. (2018). Wewenang Badan Pengawas Keuangan Dan Pembangunan (BPKP) Menghitung Kerugian Keuangan Negara. Jurnal Hukum Paratun, 1(1), 101–118.
Pradnyana, I. M. F., & Parsa, I. W. (2021). Kewenangan BPK dan BPKP dalam Menentukan Kerugian Keuangan Negara pada Perkara Korupsi. Jurnal Magister Hukum Udayana (Udayana Master Law Journal), 10(2), 344. https://doi.org/10.24843/JMHU.2021.v10.i02.p11
Pramesti, T. J. A. (2013). Cara Menentukan Adanya Kerugian Keuangan Negara. Retrieved November 23, 2022, from https://www.hukumonline.com/klinik/a/cara-menentukan-adanya-kerugian-keuangan-negara-lt51fb46e7a8edc
Purwati, A. (2020). Metodologi Penelitian Hukum Teori dan Praktek. Surabaya: CV. Jakad Media Publishing.
Satoto, S., & Fitria, F. (2022). Kewenangan Badan Pemeriksa Keuangan dan Pembangunan (BPKP) Melakukan Audit Investigasi Guna Menentukan Kerugian Keuangan Negara. Wajah Hukum, 6(1), 174. https://doi.org/10.33087/wjh.v6i1.292
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Published
2023-01-24
How to Cite
Hidayatullah, H., Triono, A., & Sumarja, F. (2023). Akuntan Publik: Kewenangan Menghitung Kerugian Keuangan Negara Tindak Pidana Korupsi. AL-MANHAJ: Jurnal Hukum Dan Pranata Sosial Islam, 5(1), 23–34. https://doi.org/10.37680/almanhaj.v5i1.2074
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