Abstract

This study aims to analyze the scope of authority of the Supreme Audit Agency (BPK) and the Government Internal Supervisory Apparatus (APIP) in assessing elements of state losses. The main focus of this study is to determine the scope of authority of the BPK and APIP in assessing elements of state losses. The method used is normative-empirical legal research with a statutory, conceptual, and sociological approach. Data were obtained through a literature study of laws and regulations, legal literature, and interviews with auditors from the NTB Representative Office of the BPK and the NTB Provincial Inspectorate. The results of the study indicate that the BPK's authority is derived directly from the constitution, is attributive, and has final legal force in determining state losses. Meanwhile, the APIP's authority is derivative, limited to internal oversight functions, and does not have the authority to determine final state losses. The difference in the character of this authority indicates the importance of synchronizing regulations to avoid overlap between supervisory institutions.