Nilai Pembuktian Laporan Hasil Pemeriksaan Penghitungan Kerugian Negara Yang …

This study aims to overcome the problems that often arise which institutions are actually most authorized to state the presence or absence of state losses. Answering this polemic, the Supreme Court (MA) issued a MA Circular Letter (SEMA) Number 4 of 2016. Article 23E paragraph (1) of the 1945 Constitution that the BPK is the only state institution authorized by the Act to conduct an audit of ma…