THE ROLE OF AUDIT RESULTS DECISIONS OF THE FINANCIAL AUDITING AGENCY IN RESTORING STATE LOSSES

Joko, Dr. Joko Sriwidodo, SH, MH and Kristiawanto, Dr. Kristiawanto, SH, MH and Tofik, Dr. Tofik Yanuar, SH, MH (2020) THE ROLE OF AUDIT RESULTS DECISIONS OF THE FINANCIAL AUDITING AGENCY IN RESTORING STATE LOSSES. Scientific Research Journal (Scirj), 8 (8). pp. 50-63. ISSN 2201-2796

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Abstract

The Supreme Audit Agency (BPK) is a free and independent state institution in Indonesia that has the task to examine the management and responsibility of state finances as provided by the 1945 Constitution of the Republic of Indonesia. This institution has three functions, namely, operational, judicial, and advisory functions. To determine the occurrence of state financial losses, the Supreme Audit Agency (BPK) provides reports on the results of its audits to related institutions including reports of irregularities in state finances, providing reports to the Corruption Eradication Commission, the Police, the Attorney General's Office, to follow up on cases of suspected corruption, money laundering, etc. This study aims at discussing the following questions: (1) what is the State Loss Recovery System in Indonesia? (2) what is the Role of BPK’s Audit Result Decisions in Recovering State Losses in Indonesia? The method to examine these research questions is by conducting library research and web-search. The study indicates that the state loss recovery system in Indonesia is solved by internal agencies itself and by outside the court. The internalagency solved this problem by forming a State Loss Settlement Team (TPKN), whilst the outside court is done through by demands for compensation made by the BPK and how to recover state losses through the judiciary, namely through criminal law instruments, administrative law instruments, and civil law instruments. Meanwhile, the role of the BPK audit result decision in recovering state losses can, if a state loss does not have a criminal element, be directly solved by the BPK itself. This same solution is also done by the outside court.

Item Type:	Article
Subjects:	K Law > K Law (General)
Divisions:	PASCA SARJANA > S2-Ilmu Hukum
Depositing User:	Mrs irene rene
Date Deposited:	27 Oct 2020 13:10
Last Modified:	05 Nov 2020 05:21
URI:	http://repo.jayabaya.ac.id/id/eprint/45

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