Kewenangan Penghitungan Kerugian Negara Oleh Badan Pemeriksa Keuangan (BPK) dalam Pembuktian Tindak Pidana Korupsi

Authority of State Loss Calculation by Badan Pemeriksa Keuangan Republik Indonesia (BPK) in the Proof of Corruption, facing several problems, namely: the authority for calculating state losses and the constraints that BPK facing for proving corruption cases. The aims of this research are to identify and assess the authority for calculating state losses by the BPK in the proof of corruption, as well as to knowing what factors which constraint BPK to implement the authority of calculating the state losses for Proving corruption cases, also knowing the ways and means can be made to knowing the obstacles within the authority of calculating the state losses by the BPK in the proof of corruption. This research concluded: (1) BPK has the authority to calculate the loss of state and results of the audit can be used as base of the investigation when there is an indication of state loss in the state financial management. In carrying out the task to examine the state financial management, BPK have four stages, which are: planning, investigation, reporting the results of the investigation and follow-up investigation. In addition to the inspection, BPK also has responsibility for commissioning over management and financial of the state. (2) The differences in the perception of authorities to calculate the state loss, the minimum action to follow-up of the investigation report, internal and external problem are the constraints that BPK must be coped. (3) The BPK must improve the communication with the judiciary to make good cooperation, recruiting more human resources, and revise the laws of BPK in regard of time of investigation