Kesesuaian Proses dan Substansi Audit Penghitungan Kerugian Keuangan Negara dengan Standar Pemeriksaan: Studi Kasus Program Digitalisasi Pendidikan

Abstract

This study examines the conformity of the process and substance of the state-loss calculation audit (PKKN) of the Education Digitization Program at the Ministry of Education, Culture, Research, and Technology for 2020–2022. A qualitative case study is employed through document analysis of the BPKP audit report, indictment, prosecutorial demands, court judgment, and public-sector auditing standards. Pattern matching is applied across seven dimensions: independence, assignment timing, predication, reporting entity, causality, valuation method, and use of audit results. The findings show that the BPKP audit amount of IDR 1,567,888,662,716.74 was accepted by the court of first instance as a methodologically valid calculation of overpricing, while restitution was limited to assets deemed obtained from the offense. The audit process was only partially compliant because of threats to independence in appearance, an assignment issued at the investigation stage, and weak predication relative to prior compliance audits. The audit substance disaggregates losses by year and by APBN–APBD sources, yet fair value was derived from assumed margins, causality remained aggregated, and audit figures were used beyond their function as a measure of price variance. The study implies the need to harmonize PKKN standards, establish a hierarchy of valuation evidence for goods procurement, and distinguish state loss, third-party benefit, and additional criminal restitution.