ANALISIS PENETAPAN METODE PENGHITUNGAN KERUGIAN KEUANGAN NEGARA OLEH PERWAKILAN BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) DAERAH ISTIMEWA YOGYAKARTA (KASUS KORUPSI DANA HIBAH PEMERINTAH DAERAH KEPADA KONI)

SAIFUL ANWAR, Supriyadi, M.Sc., Ph.D., CMA., CA., Ak

2017 | Tesis | S2 Akuntansi

Penelitian ini bertujuan untuk menganalisis penghitungan kerugian keuangan negara oleh Perwakilan BPKP Daerah Istimewa Yogyakarta atas kasus dana hibah pemerintah daerah kepada KONI Kabupaten Sleman dan KONI Kabupaten Bantul, membandingkan dan menganalisis penetapan metode penghitungan kerugian keuangan negara, dan mengidentifikasi kendala-kendala dalam menetapkan metode penghitungan kerugian keuangan negara. Penelitian dilakukan menggunakan pendekatan kualitatif dengan metode studi kasus (case study). Teknik pengumpulan data menggunakan studi dokumentasi dan in-depth interview. Data dianalisis menggunakan tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menemukan bahwa penghitungan kerugian keuangan negara oleh Perwakilan BPKP Daerah Istimewa Yogyakarta atas kasus dana hibah pemerintah daerah kepada KONI Kabupaten Sleman menggunakan metode perbandingan historical cost dan penghitungan atas kasus dana hibah pemerintah daerah kepada KONI Kabupaten Bantul menggunakan dua metode, yaitu metode total loss dan metode perbandingan historical cost. Penetapan metode penghitungan kerugian keuangan negara mempertimbangkan konstruksi kasus, bukti yang diperoleh, fakta dan proses kejadian, dan jenis penyimpangan. Kendala dalam penetapan metode penghitungan kerugian keuangan negara yaitu kompleksitas kasus, perbedaan pemahaman kualitas bukti dengan penyidik, dan pola kasus korupsi di Indonesia bervariasi.

This research aims to analyze the calculation of state has financial loss by representatives of Badan Pengawasan Keuangan dan Pembangunan (BPKP) of Yogyakarta Special Region in the case of local government has grant for KONI of Sleman Regency and KONI of Bantul Regency, to compare and analyze the implementation of state has financial loss calculation method, and to identify hindrances in implementing state has financial loss calculation method. This research was conducted using a qualitative approach with a case study method. The data for this research were collected by means of document review and in-depth interviews. The collected data were analyzed through the stages of data reduction, data presentation, and drawing conclusion. Research results showed that the calculation of state has financial loss by representatives of Badan Pengawasan Keuangan dan Pembangunan (BPKP) of Yogyakarta Special Region in the case of local government has grant for KONI of Sleman Regency used historical cost comparison method, whereas the calculation in the case of local government has grant for KONI of Bantul Regency used two methods, namely total loss method and historical cost comparison method. The implementation of state has financial loss calculation puts into consideration the case construction, the obtained evidences, the facts and process of the case, and the type of embezzlement. The hindrances in the implementation of state has financial loss calculation include: complexity of the case, differences in the understanding of evidence quality among investigators, and the variation of corruption case patterns in Indonesia.

Kata Kunci : state has financial loss, calculation method, hindrances in implementing the method, BPKP