Sahroni Stresses That Without BPK, Calculation of State Losses May Be Invalid
JAKARTA, KOMPAS.com - Deputy Chairman of Commission III of the Indonesian House of Representatives, Ahmad Sahroni, has stressed that the calculation of state losses could potentially be invalid if not based on the results of an audit by the Financial Audit Board (BPK).
Sahroni made this statement in response to a Constitutional Court (MK) ruling that affirms BPK as the sole institution authorised to calculate and determine state losses.
“Yes, of course (it’s not valid). Because that’s the legal foundation. If even this legal foundation is not used, then what’s the point of having the Financial Audit Board Law?” Sahroni said when met at the DPR Building on Monday (6/4/2026).
“So, I strongly agree with the MK’s decision to avoid any overlapping applicable regulations,” he asserted.
The Nasdem politician reminded that BPK was established by the state to oversee state finances.
“Well, the competent authority from the beginning is actually the BPK to examine and audit matters related to state financial losses,” Sahroni stated.
Therefore, law enforcement institutions must adhere to applicable statutory provisions, including using BPK as the primary reference in determining state losses.
“There’s no other way; BPK is part of the state to audit the supervision process of state losses. So, other law enforcement officials must refer to the statutory decision, namely that the Financial Audit Board is the auditor of state financial losses,” he concluded.
This affirmation is contained in Constitutional Court Decision No. 28/PUU-XXIV/2026, decided on Monday (9/2/2026), as reported by Kompas.com from the official mkri.id website.
In its legal considerations, the MK stated that the concept of state losses adopted in Indonesia is losses in the sense of material delicts, meaning an act can only be said to harm state finances if there is actual or real loss.
In other words, the state loss must truly occur and can be quantified based on findings from the competent agency or institution.
“The concept of state losses adopted by Indonesia is the concept of state losses in the sense of material delicts, namely an act can be said to harm state finances provided there is a state loss that is truly actual or real,” as quoted from the MK’s legal considerations.
By referring to these provisions, the MK emphasised that the institution in question is the BPK as stipulated in Article 23E paragraph (1) of the 1945 Constitution of the Republic of Indonesia.