Ratio Legis Regulation of the BPK as the Only One Authorized State Institution Declaring Country Financial Damages in the President of 23 Paragraph (1) Change Constitution of the 1945 Constitution

Kiki Kristanto, I Nyoman Nurjaya, Abdul Madjid, Prija Djatmika


The BPK regulation as the only state institution authorized to declare state financial losses namely in Article 23 of the 1945 constitution (1) confirms the existence of the 1945 RI constitution. As a free and independent financial audit institution, and (2) to face dualism and / or duplication of audit by BPK and BPKP. However, the ratio legis is not reflected in the formulation of the norms of Law 32/1999 in conjuction with Law 20/2001 specifically the explanation of Article 32 paragraph (1) “the amount of losses that can be calculated based on the findings of the competent agency or the appointed public accountant”, thus opening up space to appoint BPK, BPKP, Inspectorate and Public Accountants in calculating and declaring state financial losses or the results of pre-existing calculations can also be used by investigators.


Ratio Legis; Authorized; Financial

Full Text:



Badan Pemeriksa Keuangan RI, Mengenal Lebih Dekat Badan Pemeriksa Keuangan RI, (Jakarta: Biro Humas Badan Pemeriksa Keuangan RI).

Hanry Campbell Balck, Black’s Law Dictionary, 4ed (St. Paul, Minn: West Publishing Co, 1968).

H. Mucshin, Ikhtisar Ilmu Hukum, (Jakarta: Badan Penerbit Iblam, 2006).

H. Zainuddin, Metode Penelitian Hukum, (Jakarta: Sinar Grafika, 2013).

Jimly Asshiddiqie, Konstitusi dan Konstitusionalisme Indonesia, (Jakarta: Sekretariat Jenderal dan Kepaniteraan Mahkamah Konstitusi RI, 2006).

Johnny Ibrahim, Teori dan Metodologi Penelitian Hukum Normatif, (Malang: Bayumedia Publishing, 2007).

Ridwan HR., Hukum Аdministrаsi Negаrа, (Jаkаrtа: PT. RаjаGrаfinso Persаdа, 2006).

Sudikno Mertokusumo, Mengenal Hukum (Suatu Pengantar), Cetakan Ketiga, (Yogyakarta: Liberty, 2002).

Verena Klappstein & Maciej Dybowski (Editor), Ratio Legis: Philosopical and Theoretical Perspective, (Switzerland: Springer, 2018).

DOI: http://dx.doi.org/10.18415/ijmmu.v7i2.1522


  • There are currently no refbacks.

Copyright (c) 2020 International Journal of Multicultural and Multireligious Understanding

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

International Journal of Multicultural and Multireligious Understanding (IJMMU) ISSN 2364-5369
Copyright © 2014-2018 IJMMU. All rights reserved.