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Dual Interpretations of State Financial Loss Audit Authority between the Constitutional Court and the Prosecutor’s Office in Corruption Law Enforcement

Authors

  • Amirullah Nusa Cendana University
  • Yoldi Olpi Foenale Nusa Cendana University
  • Sri Rahayu Brawijaya University

DOI:

https://doi.org/10.69916/iuris.v4i2.629

Keywords:

Dual Interpretations, State losses, Financial Audit Agency, Prosecutor's Office, Constitutional Court

Abstract

This study examines the dualism of the interpretation of the authority of state loss audits between the Constitutional Court and the Prosecutor’s Office in the enforcement of corruption crimes. The main problem lies in the difference in the meaning of the authority of institutions that have the right to calculate, determine, and prove state losses as an element of corruption. The research aims to analyze the construction of dualism of interpretation, explain its impact on the fragmentation of legal certainty, and formulate a model for harmonization of audit authority in accordance with the principles of constitutional supremacy and the effectiveness of corruption eradication. The method used is normative legal research with legislative, conceptual, case, historical, and comparative approaches. The results of the study show that the Constitutional Court places the Financial Audit Board as the holder of constitutional authority in determining state losses, while the Prosecutor’s Office uses a functional approach that allows the use of BPKP and APIP audits in the evidentiary process. These differences in interpretation cause inconsistency in evidentiary standards, the position of audit evidence, and legal certainty in corruption cases. This study offers a Harmonization Model for the Constitutional Interpretation of State Loss Audit Authority that distinguishes the functions of identifying, calculating, determining, and proving state losses proportionately. This model places the BPK as the holder of constitutional legitimacy, the BPKP/APIP as the investigative auditor, the Prosecutor’s Office as the controller of criminal evidence, and the judge as the final examiner of all evidence.

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References

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Published

2026-10-20

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Amirullah, Foenale, Y. O., & Rahayu, S. (2026). Dual Interpretations of State Financial Loss Audit Authority between the Constitutional Court and the Prosecutor’s Office in Corruption Law Enforcement. IURIS NOTITIA : JURNAL ILMU HUKUM, 4(2), 281–296. https://doi.org/10.69916/iuris.v4i2.629

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Vol. 4 No. 2 (2026): Oktober 2026

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Articles

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Copyright (c) 2026 Sri Rahayu, Amirullah, Yoldi Olpi Foenale

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This work is licensed under a Creative Commons Attribution 4.0 International License.