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Open access Aug 2026

Penguatan Fungsi Konstitusional Badan Pemeriksa Keuangan melalui Tata Kelola Terintegrasi dalam Penghitungan Kerugian Negara pada Korupsi Keuangan Daerah

The calculation of state financial losses constitutes a fundamental element in proving corruption offences, particularly those involving regional public finances, as it establishes the existence of financial losses resulting from unlawful conduct. Although the Audit Board of the Republic of Indonesia (BPK) possesses co...

Deni Andiansyah, F. Puluhulawa, S. Imran · 0 citations

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