Calls Mount to Restructure BPKP's Authority in Auditing State Losses

The calculation of state financial losses is the most critical foundation in the enforcement of corruption laws. From these results, law enforcement constructs cases, prosecutors draft indictments, and judges assess the amount of loss a defendant must account for and determine the severity of the sentence. However, in various corruption cases, the credibility of state loss calculations, particularly those conducted by the Development and Finance Comptroller (BPKP), is often questioned. Fernando Emas, Director of Rumah Politik Indonesia, believes the BPKP needs to be more meticulous in conducting examinations and calculating state losses in alleged corruption cases.

Emas stated that the rehabilitation granted to former President Director of PT ASDP Indonesia Ferry, Ira Puspadewi, and the abolition granted to former Trade Minister Thomas Trikasih Lembong by President Prabowo Subianto should serve as a momentum to evaluate the audit methods for calculating state losses. “Looking at the sugar import case involving Tom Lembong and the ASDP case involving Ira Puspadewi, I think this shows the need to evaluate the examination and audit process conducted by the BPKP in calculating state losses,” he said. He stressed that audits of state budget usage should be carried out comprehensively, from the pre-planning and planning stages through to programme implementation, to ensure conclusions accurately reflect the entire process.

The BPKP’s method of calculating state losses has recently come under scrutiny in several corruption cases, including the PT ASDP case, the sugar import case, and the Chromebook procurement case involving former Minister of Education, Culture, Research, and Technology, Nadiem Makarim. The BPKP’s authority to calculate state losses was established under Presidential Regulation No. 19/2014, signed by President Joko Widodo. Prior to this regulation, the authority rested solely with the Supreme Audit Agency (BPK). The Constitutional Court has since restored this authority to the BPK through Decision No. 28/PPU-XXII/2026, but in practice, law enforcement officials continue to rely on the BPKP as the Presidential Regulation has not been revoked.

Constitutional law expert from the Islamic University of Indonesia, Anang Zubaidy, explained that the Constitutional Court’s decision clearly grants the sole authority for auditing state finances to the BPK, based on a systematic interpretation of Article 23E of the Constitution. He stated that this ruling carries a logical consequence for all law enforcement agencies, meaning audit documents not originating from the constitutionally mandated institution should not be arbitrarily accepted. Zubaidy asserted that the BPKP’s function should be returned to that of an internal supervisory body, not the final arbiter of state losses in criminal cases. He proposed a new coordination mechanism where BPKP findings serve only as preliminary indications, with the final audit report to be produced by the BPK before being submitted to law enforcement and the House of Representatives.