Expert: BPK is the Constitutional Institution for Auditing State Financial Losses
Jakarta, VIVA – The Constitutional Court (MK) has declared that the Supreme Audit Agency (BPK) is a state institution authorised to conduct audits of state financial losses, as contained in the decision of case number 28/PUU-XXIV/2026, which was decided on Monday, 9 February 2026.
Constitutional law expert from Universitas Muslim Indonesia, Fahri Bachmid, assesses that upon careful and meticulous examination of all legal considerations in the Constitutional Court Decision Number 28/PUU-XXIV/2026, the MK clearly affirms that the constitutional authority to calculate and declare state financial losses lies with the Supreme Audit Agency (BPK).
This decision reinforces BPK’s position as the sole institution authorised in corruption criminal cases.
Fahri Bachmid emphasises that BPK is a state institution with a constitutional mandate, as stipulated in Article 23E paragraph (1) of the 1945 Constitution of the Republic of Indonesia, to examine the management and accountability of state finances.
He views that in this decision, the MK has fulfilled its function to eliminate ambiguities in authority between institutions in determining state losses.
“This means that factually, other institutions are often involved, but mandatorily, only the findings or calculations by BPK have constitutionally binding legal force in determining the actual loss amount (final declaration),” said Fahri in his statement on Tuesday, 21 April 2026.
Fahri Bachmid sees this as aligned with the corruption law paradigm.
Fahri Bachmid reaffirms that in Constitutional Court Decision Number 28/PUU-XXIV/2026, BPK is the institution with singular constitutional authority to declare, calculate, and establish state financial losses in corruption criminal cases.
“Although technically this decision rejects the material examination application against the provisions of Articles 603 and 604 of the new Criminal Code (Law Number 1 of 2023), in the binding legal considerations (ratio decidendi), there is an affirmation that the norms of Articles 603 and 604 of the Criminal Code are material offences,” he said.
He concludes that through this decision, the MK emphasises that only BPK (not BPKP, the Prosecutor’s Office, or other agencies) is authorised to conduct official audits and calculations of state financial losses.
Philosophically, this Constitutional Court decision affirms legal certainty.
“The MK’s considerations focus on the need for actual and certain state losses, not merely potential losses. This means that BPK’s calculation results become the binding legal basis in criminal judicial processes,” he said.