Institutional Repository UIN Sunan Kalijaga YogyakartaDISHARMONISASI KEWENANGAN AUDIT DALAM PENETAPAN KERUGIAN KEUANGAN NEGARA: STUDI ATAS KASUS HARVEY MOEIS SEBAGAI UPAYA REFORMULASI KONSEP KERUGIAN NEGARA DALAM PERSPEKTIF SIYASAH DUSTURIYYAHNIM.: 24203011026Geza Tristanti Wardani, S.H.authorThis research is motivated by the disharmony of authority in determining state losses between the Supreme Audit Agency (BPK) and the Financial and Development Supervisory Agency (BPKP) in the practice of enforcing corruption laws. This problem indicates a structural conflict within the Indonesian state system because the BPK, as an institution with attributive authority based on the constitution, is not placed exclusively as the institution authorized to determine state losses. Furthermore, the regulation of state losses in Indonesian positive law also demonstrates the development of the concept ofpotential loss going to actual lossConstitutional Court Decision No. 25/PUU-XIV/2016 affirms that state losses must be concretely proven. Although normatively, the concept of state losses is directed toward real and definite losses, in practice, issues remain regarding the determination mechanism and the authority of the institution authorized to determine state losses. This situation creates legal uncertainty, differing standards for determining state losses, and opens up room for disharmony of authority in law enforcement practices. This research is a normative legal study using a conceptual approachThe legal materials used consist of primary, secondary, and tertiary legal materials analyzed prescriptively. The theoretical framework in this study utilizes the theory of authority, the theory of the rule of law, and the theory of legal certainty combined with the perspective of Siyāsah Dustūriyyah andmaṣlaḥah mursalahThis perspective is used to analyze the relationship between authority, public mandate, and state financial management in the Indonesian state system. The results of the study show that the disharmony of authority between the BPK and BPKP reflects a conflict of authority that has the potential to cause an excess of authority (ultra vires) and violation of principlesdue process of law. The BPK has constitutional legitimacy in determining state losses, while other audit institutions only have technical and internal oversight functions. Through the perspective of Siyāsah Dustūriyyah andmaṣlaḥah mursalah, this study reformulates the concept of state losses as a violation of the mandate ofal-māl al-‘āmdue to abuse of authority in public financial management. The reformulation emphasizes the distinction between the function of "calculating" state losses as a technical process and the function of "determining" state losses as a constitutive legal action that must be carried out by an institution with constitutional legitimacy.658.15 Manajemen Keuangan2026-06-11UIN SUNAN KALIJAGA YOGYAKARTA;FAKULTAS SYARIAH DAN HUKUMThesis

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