Expert: Constitutional Court Ruling Ensures Controlled Oversight of State Financial Loss Calculations

Jakarta (ANTARA) - Legal expert Prof. Adi Mansar assesses that the Constitutional Court’s (MK) ruling on the Supreme Audit Agency’s (BPK) exclusive authority to audit state financial losses enables more controlled oversight. He explained that previously, there were frequent instances of coercive practices involving institutions outside the BPK to determine state losses. “Here, we must clearly view this ruling as a legal and law enforcement improvement,” said Prof. Adi in a statement received in Jakarta on Friday. He stressed that all parties must comply with the MK’s ruling, as the Constitutional Court is one of Indonesia’s sources of law. If any institution or body fails to comply with the MK’s ruling, he said, administrative and ethical sanctions could be imposed on the individuals involved in the defiance. He gave an example: if a judge ignores the MK’s ruling, the Judicial Commission (KY) must intervene to process the matter. “The same applies to investigators, whether prosecutors or police; the oversight division must process the violation,” he stated. Before the MK’s ruling affirming the BPK’s exclusive authority, Adi continued, several poor practices occurred that were felt by the public. One of them, he added, was the experience of creative economy actor Amsal Sitepu, where the case relied on an inspectorate’s audit results. In his view, this could set a bad precedent, leading to negative public interpretations and assessments of state institutions. “Imagine if one high state institution is contradicted by another institution, even outside state bodies. This is dangerous,” Adi remarked. In Ruling Number 28/PUU-XXIV/2026, the Constitutional Court stated that the authority to calculate state financial losses lies with the BPK. The ruling, read out in early February 2026, is based on the constitutional mandate in the 1945 Constitution and Law Number 15 of 2006 on the BPK. With this ruling, state losses must no longer be based solely on potential or assumptions but must be actual and proven through BPK examination results. Therefore, law enforcement institutions, such as the Corruption Eradication Commission (KPK) and the Attorney General’s Office, must coordinate with the BPK for calculating state losses to align corruption case legal processes.