PENETAPAN KERUGIAN NEGARA OLEH BPK RI DALAM DUGAAN TINDAK PIDANA KORUPSI DAN IMPLIKASINYA TERHADAP KEPASTIAN HUKUM: STUDI KASUS DUGAAN PENYIMPANGAN DANA APBD OLEH BANK BJB NOMOR: 20/LHP/XVIII.BDG/03/2024

This research examines the determination of state financial losses by the Audit Board of the Republic of Indonesia (BPK RI) and its legal implications for the enforcement of corruption cases, particularly in relation to legal certainty. The study focuses on a case involving the alleged misuse of regional government funds by Bank BJB, as highlighted in the BPK’s audit report. The research aims to analyze the mechanisms used by BPK in determining financial losses and to evaluate the evidentiary strength of such audit results within the Indonesian criminal justice system. Using a normative juridical approach, supported by case analysis, the study applies legal theories including Hans Kelsen’s theory of legal certainty, Ronald Dworkin’s theory of substantive justice, and Maurice Duverger’s theory of state authority. The findings indicate that audit reports from BPK—while constitutionally mandated and professionally conducted—do not hold absolute legal weight in proving the element of state financial loss in corruption trials. Instead, such reports must be corroborated by other forms of evidence in court, as established in several Supreme Court decisions. The study concludes that while BPK plays a vital role in detecting and quantifying potential state losses, the final determination of legal responsibility rests with the judiciary. Therefore, better coordination between audit institutions and law enforcement agencies is necessary to strengthen the prosecution of corruption and uphold legal certainty.
Keywords: BPK RI, state financial loss, audit report, corruption, legal certainty,