Kewenangan Aparat Pengawasan Intern Pemerintah Dalam Menyatakan Kerugian Keuangan

  • Zainuddin Wirabuana Fakultas Hukum Universitas Pattimura
  • Salmon Eliazer Marthen Nirahua Fakultas Hukum Universitas Pattimura
  • Andress Deny Bakarbessy Fakultas Hukum Universitas Pattimura
Keywords: Authority, APIP, Declaring State Losses


Introduction: The Government Internal Supervisory Apparatus (APIP) is an internal supervisor who carries out the task of administering government affairs in the field of state/regional financial supervision and national development. Law enforcement officials often use the results of the APIP audit as evidence in trials of corruption cases, as well as the panel of judges at the Ambon District Court continues to accept the results of calculations and provide expert opinions in trials.

Purposes of the Research: Analyzing juridically through reviewing laws and regulations relating to the authority of the Government Internal Supervisory Apparatus in declaring state financial losses, and analyzing the relationship between supervisory and auditing institutions (BPK and APIP) in determining and declaring state financial losses.

Methods of the Research: The research method used is normative, that is, research that primarily examines positive legal provisions and legal principles, explain and predicts in the direcrion of future legal developments.

Results of the Research: The results of the research show that (1) APIP remains authorized to conduct investigative audits, audit calculations of state financial losses and provide expert testimony at trial, (2) There is no legal protection that regulates the pattern of confidential audit results relations between APIP and BPK. Therefore, it is necessary to enact laws and regulations that reinforce the role of each supervisory and examiner institution to create legal certainty and prevent overlapping authorities.


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Theodorus M. Tuanakotta, Menghitung Kerugian Keuangan Negara dalam Tindak Pidana Korupsi, Salemba Empat, 2009.

S.E.M Nirahua, Prof dalam pernyataan pendapat pada sidang pemeriksaan ahli hukum dalam kasus Tindak Pidana Korupsi pada tanggal 12 Oktober 2022 di PN Ambon

SEMA Nomor 4 Tahun 2016 tentang Pemberlakuan Rumusan Hasil Rapat Pleno Mahkamah Agung Tahun 2016 sebagai pedoman pelaksanaan tugas bagi pengadilan, bagian A nomor 6.

How to Cite
Wirabuana, Z., Nirahua, S., & Bakarbessy, A. (2023). Kewenangan Aparat Pengawasan Intern Pemerintah Dalam Menyatakan Kerugian Keuangan. MATAKAO Corruption Law Review, 1(1), 74-86.

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