Menghitung Kerugian Keuangan Negara: Studi Literatur Badan Pemeriksa Keuangan (BPK) RI

Abstract

This study analyzes the mechanisms and application of state financial loss calculation methods by the Audit Board of the Republic of Indonesia (BPK RI). The research is motivated by the phenomenon of disparities in state loss valuations across various corruption cases, which are suspected to stem from the diversity of calculation methods and a lack of transparency in their selection. This study employs a qualitative method with a case study approach, combining a systematic literature review with in-depth interviews with a key informant from BPK’s Directorate General of Investigative Audit. The findings reveal that the mechanism for calculating state losses at BPK is centralized, structured, and hierarchical, initiated by an official request from law enforcement agencies. BPK applies various calculation methods including Total Loss, Net Loss, Real Cost, and Comparable Prices selected based on the characteristics of the identified deviation and the availability and quality of evidence. The entire process strictly adheres to the State Financial Audit Standards (SPKN) as a mandatory reference. Despite existing procedural frameworks, the study concludes that more detailed and transparent technical guidelines on method selection are needed to enhance consistency, accountability, and reduce perceptions of a "black box" in the audit process. This research contributes to the forensic accounting literature and offers practical insights for improving audit practices and inter-agency coordination in tackling state financial losses.