Implikasi Yuridis Perubahan Kementerian/Lembaga pada Kabinet Merah Putih Terhadap Pelaksanaan Tindak Lanjut Rekomendasi Hasil Pemeriksaan Badan Pemeriksa Keuangan

Muh Najib () and Desfreidna Siregar ()

SHARE Journal, 2025, vol. 1, issue 1, 28-54

Abstract: The formation of Indonesia’s Merah Putih Cabinet in 2024 has altered the composition and structure of several ministries and agencies, despite prior audits and recommendations by the Audit Board of Indonesia (BPK). This study analyzes the legal implications of such restructuring on the follow-up of BPK audit recommendations (TLRHP), employing normative juridical method, utilizing both statutory and conceptual approaches. The findings indicate that, according to Article 7, letter d, of BPK Regulation No. 2 of 2017, changes to ministries or agencies that affect the organization’s existence may render follow-up recommendations infeasible, subject to BPK's professional judgment. However, the legislation does not specify how TLRHP should be executed in entities that have undergone restructuring, nor does it define the criteria used by BPK to exercise professional judgment in such cases. From the perspective of the theory of authority, TLRHP can only be executed by officials authorized under the prevailing regulations to take the recommended actions. Furthermore, the theory of legal responsibility suggests that positional responsibility, as outlined in BPK's recommendations, can be transferred to the succeeding official or the official currently in charge. In contrast, the individual responsibility, as specified in BPK's recommendations, must be borne and carried out by the individual concerned.

Keywords: Merah Putih Cabinet; Report Audit Recommendations; Audit Result Follow-up (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://jurnal.bpk.go.id/JSHARE/article/view/2096 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bsa:jshare:v:1:y:2025:i:1:p:28-54:id:2096

Access Statistics for this article

More articles in SHARE Journal from Badan Pembinaan dan Pengembangan Hukum Pemeriksaan Keuangan Negara Badan Pemeriksa Keuangan RI
Bibliographic data for series maintained by JSHARE ().