Calculation Of State Losses In The Asabri Case Can't Just Look At Total Loss

Illustration (Pixabay)

JAKARTA - The dissenting opinion of a member judge, Mulyono Dwi Purwanto, in the PT Asabri (Persero) fund management corruption case regarding state losses is considered appropriate in theory and concept of regulation.

This was conveyed by an expert in state administrative law, Dian Puji Nugraha Simatupang. He even said that the total lost method for calculating state financial losses carried out by BPK seemed strange and inappropriate.

"What Judge Mulyono said is very accurate in theory and also in terms of the concept of regulating state losses because it must be real and definite. So this dissenting opinion is like an oasis in a corruption eradication wilderness that is uncertain and has no clear concept, " said Dian to reporters, Saturday, January 8.

Dian also revealed that the total lost method was no longer known since Article 39 of PP Number 38 of 2016 concerning Procedures for Claiming State or Regional Compensation for Non-Treasurer Civil Servants or Other Officials was issued.

This article, he continued, states that the value of the settlement of state or regional losses is carried out based on the book value or fair value of similar goods.

So, if both book value and fair value can be determined, then the value of the goods used is the highest value between the two values.

Furthermore, Dian assessed that the judge's decision was correct because the BPK should have referred to the Minister of Finance Regulation (PMK) Number 248 of 2016. This rule, he said, regulates the management of the TNI-Polri guarantee when identifying whether or not there are state losses in the Asabri case.

He mentioned that there is actually a higher regulation and emphasized that the calculation of state financial losses must be based on real and definite losses. This rule is contained in Law Number 1 of 2004 concerning the State Treasury and the Decision of the Constitutional Court.

"Moreover, the existence of PP 38 of 2016 cannot be calculated with the total lost because according to Law 1 of 2004 and the Constitutional Court's decision, state losses must be real and definite," said Dian.

"So there is no more total loss, no partial loss. So the value of the shortage or loss is really the book value or real value. For example, if I lost Rp. 200 thousand in cash, then Rp. 200 thousand is all (which is called a loss, red) ) don't add another 200 thousand rupiah, or if the money is used it will increase to 500 thousand rupiah, it can't be like that," he added.

On the other hand, Dian also considers the calculation of state financial losses in the Asabri case by the BPK to seem strange. The reason is that when the sum of the state financial losses of a number of defendants, the total exceeds what was charged.

"It's impossible then if you add up how many, in total it turns out that more were charged, so it's confusing. So, the amount is just an excess, from the remaining sides of each of the accused parties, it is not clear how much later he caused a loss or caused a shortage of money. It doesn't fit the theory," Dian explained.

Furthermore, he revealed two important meanings of Judge Mulyono's dissenting opinion in the Asabri case. One of them is that the dissenting opinion is a strong basis for the parties to file an appeal or cassation against the court's decision.

"Then secondly, what is really important, whether BPK, investigators or anyone in charge of calculating state losses, must really follow and comply with statutory regulations," said Dian.

"If you don't follow the regulations, what can you do with law enforcement because the concept of law enforcement must be based on the law. The legal basis for calculating state losses must be real and definite. So I can't then estimate, assuming that Judge Mulyono said it was still potential," he continued.

For information, Judge Mulyono assessed that state losses of Rp. 22.788 trillion based on the BPK report were still potential and not real state losses.

"The audit method used to calculate the calculation of state losses is 'total loss' with a modification, namely calculating the difference in money issued by PT Asabri for the purchase of investment instruments that do not comply with legal regulations minus the funds returned from investments as of December 31, 2019. Meanwhile, according to accounting standards as of a certain date, the profit or loss position is 'unrealized' because it hasn't happened yet or has actually been sold based on the acquisition price, so it's still potential," said Mulyono.