{"id":11,"date":"2026-05-04T06:29:29","date_gmt":"2026-05-04T06:29:29","guid":{"rendered":"https:\/\/expontt.com\/?p=11"},"modified":"2026-05-04T08:56:52","modified_gmt":"2026-05-04T08:56:52","slug":"11","status":"publish","type":"post","link":"https:\/\/expontt.com\/11\/","title":{"rendered":"BPK Satu-satunya Penentu Kerugian Keuangan Negara di Proyek Konstruksi"},"content":{"rendered":"

Siapa Berwenang Menyatakan? Apa Penghubung Kerusakan ke Tipikor? Bagaimana Sikapi Surat JA B-1391\/2026?<\/strong><\/p><\/blockquote>\n

Oleh: Andre Koreh<\/strong><\/p>\n

Ketua PW PII NTT, Ketua IAKLI NTT, Dekan FT UCB Kupang, Ketua PSJK UCB Kupang<\/p>\n

Korupsi adalah extraordinary crime, musuh bersama. Butuh tekad seluruh elemen bangsa untuk mencegah, menindak, dan memberantasnya secara berkeadilan.<\/p>\n

Namun di kasus konstruksi, ada kekeliruan fatal yang berulang: menyamakan \u201cKerugian Negara\u201d dengan \u201cKerugian Keuangan Negara\u201d. Padahal beda makna, beda akibat hukum, beda lembaga yang berwenang. Akibatnya, pelaku jasa konstruksi sering dikriminalisasi.<\/p>\n

BEDA SUBSTANSI: INI BUKAN PERMAINAN KATA<\/strong><\/p>\n

Kerugian Keuangan Negara, menurut Pasal 1 angka 22 UU 1\/2004, adalah \u201ckekurangan uang, surat berharga, dan barang yang nyata dan pasti jumlahnya akibat perbuatan melawan hukum, baik sengaja maupun lalai\u201d. Sifatnya riil, nyata, pasti, dapat dihitung. Ini delik inti Tipikor Pasal 2 & 3 UU 31\/1999 karena frasa \u201cdapat merugikan keuangan negara\u201d. Yang berwenang menghitung: hanya BPK, sesuai UU 15\/2006.<\/p>\n

Sementara Kerugian Negara bermakna luas: bisa berupa keuangan, ekonomi, atau sosial. Bangunan konstruksi mangkrak, kerusakan dini, atau kekurangan volume adalah Kerugian Negara. Tapi jika tidak ada kekurangan uang yang nyata dan pasti, maka bukan Kerugian Keuangan Negara. Istilah ini tidak ada di UU Tipikor. Yang menghitung bisa BPK, BPKP, Ahli, atau KAP.<\/p>\n

 <\/p><\/blockquote>\n

*\u201dUntuk memproses UU Tipikor, wajib ada Kerugian KEUANGAN Negara yang ditetapkan BPK. Tanpa itu, delik inti korupsi tidak terpenuhi.\u201d*<\/p>\n

Secara normatif, Tipikor mensyaratkan 2 unsur: Actus reus <\/em>(perbuatan melawan hukum yang rugikan keuangan negara & untungkan diri)ditambah Mens rea<\/em>( niat jahat). Tanpa mens rea<\/em>, tidak bisa jadi Tipikor. Karena itu, asas ultimum remedium dan Pasal 2 & 3 UU 31\/1999, serta Pasal 603 KUHP Baru No. 1\/2023 yang berlaku 2 Januari 2026, mewajibkan memeriksa peristiwa menggunakan UU 2\/2017 tentang Jasa Konstruksi dulu sebagai lex specialis.<\/p>\n

POLA KRIMINALISASI YANG BERULANG<\/strong><\/p>\n

Dakwaan Tipikor konstruksi polanya hampir seragam. Ada kerusakan bangunan, kekurangan volume, atau maladministrasi. Padahal semua bisa dipulihkan via Pasal 65 UU 2\/2017.<\/p>\n

Namun, penyidik kerap langsung menyimpulkan sebagai Perbuatan Melawan Hukum. Ditambah keterangan Ahli dan Perhitungan Kerugian Negara (PKN) dari BPKP\/Inspektorat\/KAP, *tanpa forensic engineering dan tanpa analisis kausalitas yang sahih, perkara langsung diarahkan ke Pasal 2\/3 UU Tipikor.<\/p>\n

Padahal, Pasal 77 Perpres 46\/2025 tentang Pengadaan Barang\/Jasa Pemerintah menegaskan dua hal: Ayat (2) mewajibkan Aparat Penegak Hukum meneruskan pengaduan masyarakat kepada APIP untuk ditindaklanjuti.<\/p>\n

Ayat (1a) menekankan bahwa jika ada laporan penyimpangan ke Kejaksaan atau Kepolisian, penyelesaiannya harus mendahulukan proses administrasi sesuai peraturan perundang-undangan di bidang administrasi pemerintahan ( artinya, pembinaan dan pemulihan oleh APIP wajib dilakukan dulu sebelum APH masuk).<\/p>\n

Yang dicari hanya \u201cpintu masuk\u201d kesalahan teknis\/administratif ditambah Perhitungan Kerugian Negara oleh Ahli disimpulkan menjadi Tipikor. Sementara unsur niat jahat tidak diuji.<\/p>\n

BPK ADALAH PINTU TUNGGAL PENETAPAN RUGI NEGARA<\/strong><\/p>\n

Dasarnya tegas:<\/strong><\/p>\n

1. Pasal 10 ayat (1) UU 15\/2006: \u201cBPK menilai dan\/atau menetapkan jumlah kerugian negara…\u201d. BPKP, Ahli, KAP hanya membantu.
\n2. Pasal 1 angka 15 UU 15\/2004: \u201cKerugian Negara\/Daerah… yang ditetapkan BPK.\u201d Tanpa penetapan BPK, tidak ada kerugian negara secara hukum.
\n3. Putusan MK No. 31\/PUU-X\/2012: BPK berwenang konstitusional. Audit KAP\/BPKP tidak bisa jadi dasar dakwaan jika bertentangan dengan BPK.<\/p>\n

Konsekuensi hukumnya: *Jika tidak ada perhitungan Kerugian Keuangan Negara dari BPK, maka delik inti pidana korupsi tidak terpenuhi*.
\nHitungan Ahli yang mengklaim \u201crugi\u201d tidak memiliki kekuatan pembuktian untuk Tipikor.<\/p>\n

BEDAH SURAT JA NO. B-1391\/2026: 4 JURUS HUKUM<\/strong><\/p>\n

Surat JA 20 April 2026 pasca Putusan MK 28\/2026 jadi pegangan JPU. Isinya: \u201ckerugian bisa potensial\u201d dan \u201cbisa dihitung Ahli\/KAP\u201d. Analisis hukumnya:<\/p>\n

Pertama, Hirarki Hukum: Surat Edaran JA bukan UU . Pasal 7 UU 12\/2011 tegaskan UU hirarkinya lebih tinggi dari Surat Edaran.<\/p>\n

Jika bertentangan dengan UU 15\/2006 & Putusan MK 31\/2012, Surat JA harus dikesampingkan.<\/p>\n

Kedua, Putusan MK 28\/2026 Tidak Cabut Wewenang BPK.<\/p>\n

MK hanya nyatakan frasa \u201cdapat merugikan\u201d konstitusional. Namun yang menetapkan besarnya kerugian, baik riil maupun potensial, tetap BPK. Tafsir \u201cAhli bisa hitung\u201d kerugian keuangan negara melampaui Putusan MK.<\/p>\n

Ketiga, Ada Pertimbangan Hukum MK* Putusan 25\/2016 Paragraf [3.17]. MK mewajibkan ada \u201c*kerugian keuangan negara yang nyata\u201d* dan \u201c*hubungan kausal\u201d Tetap wajib ada hitungan kerugian keuangan negara versi BPK dan ada sebab-akibat langsung Penggunaan Ahli sesuai Surat JA berpotensi tidak sejalan dengan 2 Putusan MK tersebut.<\/p>\n

Keempat, Praperadilan Penetapan tersangka berpotensi batal demi hukum jika mengabaikan Pasal 10 ayat (1) UU 15\/2006. Yurisprudensi: Praperadilan PN Jaksel No. 36\/Pid.Prap\/2025.<\/p>\n

\u201cSurat Edaran tidak bisa mengalahkan UU dan Perpres. BPK tetap satu-satunya pintu penetapan kerugian keuangan negara.\u201d<\/p>\n

3 LAPIS PENJAGA KEADILAN DALAM JASA KONSTRUKSI<\/strong><\/p>\n

Agar pelaku jasa konstruksi tidak dikriminalisasi dan koruptor sejati tidak lolos, ada 3 lapis penjaga keadilan yang wajib dilewati sebelum masuk ke ranah pidana Tipikor.<\/p>\n

Lapis Pertama: Jalur Administratif Wajib Ditempuh
\nSesuai UU 2\/2017, setiap kegagalan teknis bangunan wajib diselesaikan dulu melalui sanksi administratif: teguran tertulis, denda, kewajiban ganti rugi, hingga blacklist, atau gugatan perdata. Ini adalah lex specialis.<\/p>\n

Hal ini dikuatkan Pasal 77 Perpres 46\/2025 yang mewajibkan APH meneruskan pengaduan ke APIP dan mendahulukan proses administrasi
\nJika kontraktor sudah diberi sanksi dan menjalankan kewajibannya, maka masalah selesai di ranah administratif.<\/p>\n

Lapis Kedua: Harus Ada Penetapan Kerugian dari BPK
\nDelik inti Tipikor adalah Kerugian KEUANGAN Negara, bukan Kerugian Negara secara umum. Berdasarkan UU 15\/2006 dan Putusan MK 31\/2012, hanya BPK yang berwenang menetapkan ada atau tidaknya, serta besarnya Kerugian Keuangan Negara. Jika tidak ada LHP BPK yang menyatakan terjadi kerugian keuangan negara, maka unsur utama pidana korupsi tidak terpenuhi.<\/p>\n

Lapis Ketiga: Wajib Terbukti Hubungan Sebab-Akibat Langsung<\/strong><\/p>\n

Kerugian harus akibat langsung dari perbuatan melawan hukum, misalnya sengaja mengurangi mutu. Jika kerugian timbul karena faktor lain, seperti pembiaran aset bertahun-tahun atau kerusakan akibat bencana alam seperti gempa bumi dan banjir bandang, maka rantai sebab-akibat pidana menjadi putus.<\/p>\n

Kesimpulan<\/strong><\/p>\n

Jika salah satu dari tiga lapis ini tidak terpenuhi, maka suatu kasus konstruksi tidak dapat diproses sebagai Tindak Pidana Korupsi*
\nSurat Edaran Jaksa Agung B-1391\/2026 tidak dapat mengesampingkan tiga lapis penjaga keadilan ini karena kedudukannya berada di bawah UU, Perpres 46\/2025, dan Putusan MK. Pertimbangan Hukum MK 25\/2016 adalah penegas bahwa proses hukum harus adil dan berurutan.<\/p>\n

(*)<\/p>\n","protected":false},"excerpt":{"rendered":"

Siapa Berwenang Menyatakan? Apa Penghubung Kerusakan ke Tipikor? Bagaimana Sikapi Surat JA B-1391\/2026? 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