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VOL. 10, ISSUE 6 (2024)
The consequences of using administrative legal instruments by the BPK for the return of state losses by the treasurer
Authors
FC Susila Adiyanta
Abstract
In accordance with institutional competence, the Audit Board of
Indonesia (BPK) is mandated by the constitution to audit every use of state
finances. This study was conducted to determine and explain the position, basis
of authority, implementation, and legal consequences of the BPK in using legal
instruments of government administration for the return of state losses by the
treasurer in managing and using state finances and budgets originating from
public funds. In order to obtain comprehensive information, the study was
conducted using a non-doctrinal research method. The results of the study
indicate that Article 23E paragraph (1) of the 1945 Constitution of the
Republic of Indonesia, Law Number 15 of 2004 concerning Audit of Management and
Responsibility of The State Finance, and Law Number 15 of 2006 concerning Audit
Board are the basis for the BPK's authority in using legal instruments of
government administration for the return of state losses by the treasurer. The
BPK uses the freedom to act on its own initiative as a legal instrument of
government administration. The use of this instrument's authority for the
implementation of state administrative functions and duties by the BPK has
legal consequences, namely that a judicial review can be submitted by certain
legal subjects for the state administrative legal products issued.
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Pages:43-47
How to cite this article:
FC Susila Adiyanta "The consequences of using administrative legal instruments by the BPK for the return of state losses by the treasurer". International Journal of Law, Vol 10, Issue 6, 2024, Pages 43-47
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