MK Ruling: Sahroni Urges Authorities to Rely on BPK for Calculating State Losses
Deputy Chairman of Commission III of the DPR, Ahmad Sahroni, supports the Constitutional Court’s (MK) ruling that affirms only the Republic of Indonesia’s Supreme Audit Agency (BPK) has the authority to audit state losses in corruption cases. Sahroni stated that the BPK was indeed established by the state for that purpose.
“Actually, the BPK was formed by the state precisely to oversee finances. So, the competent body from the beginning is the BPK to examine and audit matters related to state financial losses,” said Sahroni at the DPR RI in Jakarta on Monday (6/4/2026).
Sahroni mentioned that following the MK’s ruling, other law enforcement officials must rely on the BPK in calculating state losses.
“There is no other way; the BPK is part of the state to audit the oversight process of state losses. Yes, other law enforcement officials must be guided by the legal decision, namely that the Supreme Audit Agency is the auditor of state financial losses,” he said.
He also views the calculation of state losses by law enforcement agencies as invalid following the MK’s ruling. According to him, it is important to comply with the MK’s decision to prevent overlaps.
“Yes, yes (not valid), because that is the legal basis. If even this legal basis is not used, then what is the point of having the Supreme Audit Agency Law? So, I strongly agree with the MK’s decision to avoid overlapping regulations,” he stated.
Previously, the MK affirmed that the BPK is authorised to state and determine the amount of state losses related to an act causing state loss.
This is contained in the MK Ruling Number 28/PUU-XXIV/2026, decided by the MK on Monday, 9 February 2026. This ruling was decided by nine constitutional justices: Suhartoyo as chairman cum member, Saldi Isra, Daniel Yusmic P Foekh, M Guntur Hamzah, Anwar Usman, Enny Nurbaningsih, Ridwan Mansyur, Arsul Sani, and Adies Kadir, each as members.
The petition was filed by two students named Bernita Matondang and Vendy Stiawan. In their petition, the petitioners stated there was a lack of clarity in Article 603 of the Criminal Code regarding the state financial audit institution, the examination mechanism, and the standards for assessing state financial losses.
The MK assessed that the petitioners’ arguments questioning the standards for assessing state losses and who is authorised to determine a state loss were not legally grounded. The MK stated that the entire petition was not legally grounded.
The MK opined that state losses can already be quantified based on findings from the authorised institution or agency. According to the MK, the authorised institution to calculate it is the BPK, as it aligns with the explanation of Article 603 of Law No. 1/2023.
“By referring to the Explanation of Article 603 of Law No. 1/2023, the state institution authorised to audit the state finances in question is the Supreme Audit Agency (BPK) as mandated in Article 23E paragraph (1) of the 1945 Constitution of the Republic of Indonesia,” reads the MK’s consideration.