Penentuan Metode Perhitungan Kerugian Keuangan Negara oleh BPKP Pada Kasus Tindak Pidana Korupsi di Provinsi Nusa Tenggara Timur

ATOK, Lislyana Matilde (2025) Penentuan Metode Perhitungan Kerugian Keuangan Negara oleh BPKP Pada Kasus Tindak Pidana Korupsi di Provinsi Nusa Tenggara Timur. Masters thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

This research is titled “Determination of the Method for Calculating State Financial Losses by BPKP in Corruption Cases in East Nusa Tenggara Province (Case Analysis of Goods/Services Procurement)”, conducted by Lislyana Matilde Atok, Student ID 81122204, under the supervision of Dr. Yolinda Yanti Sonbay, SE., M.Sc and P. Dr. Paskalis Seran, SVD, Dipl Theol, MBA. The Financial and Development Supervisory Agency (BPKP) holds the authority to conduct audits for calculating state financial losses. However, there is currently no standardized or formalized method for such calculations. This study aims to examine the process and factors influencing the determination of state financial loss calculation methods by BPKP in East Nusa Tenggara Province. Let me know if you'd like help translating the next section or polishing this for academic publication! This study employs a qualitative research method using a case analysis approach. Data collection techniques involve primary data obtained directly through interviews using structured questions addressed to BPKP auditors who have served as expert witnesses in court, and secondary data sourced from existing materials such as legislation and Supreme Court decisions. The data analysis technique is based on the model proposed by Miles and Huberman (2014). The findings of this study indicate that in goods/services procurement cases, BPKP applies two methods for calculating state financial losses: the total loss method and the net loss method. The total loss method is used when a project or building is entirely unusable and cannot be utilized at all. In contrast, the net loss method is applied when a state-funded procurement project can only be partially utilized, while the remaining portion is unusable. The determination of the method is influenced by several factors, including the extent of the financial loss, the ease of obtaining supporting evidence, expert opinions, and the characteristics of loss calculation as interpreted by judges and auditors. It is recommended that the Financial and Development Supervisory Agency (BPKP) formulate standardized guidelines for calculating state financial losses, in order to ensure consistency and accountability in every audit of state financial loss calculations.

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