Jakarta — Mimbar Suara Rakyat Indonesia (MSRI) menyampaikan apresiasi kepada Mahkamah Konstitusi (MK) atas putusan terkait kerugian negara. Putusan tersebut dinilai memberikan kepastian hukum dan mempertegas ranah yang sebelumnya dinilai multitafsir.
Wakil Ketua Umum MSRI, DR. Dony Hendra Lubis, SH, MH, menyatakan bahwa dua putusan terakhir MK mengenai lembaga yang berwenang menghitung kerugian negara serta penegasan frasa kerugian negara yang disamakan dengan kerugian keuangan negara telah memberikan kejelasan hukum.
Menurut Dony, Badan Pemeriksa Keuangan (BPK) merupakan satu-satunya lembaga yang memiliki kewenangan konstitusional dalam menentukan kerugian keuangan negara secara final. Hal tersebut merujuk pada amanat Pasal 23E ayat (1) UUD 1945 yang menempatkan BPK sebagai lembaga audit negara yang sah dan mengikat.
Ia menegaskan, di luar perhitungan yang dilakukan BPK, penentuan kerugian negara berpotensi inkonstitusional. “Dengan adanya putusan ini, tidak ada lembaga lain yang berwenang menyatakan kerugian negara. Sebagaimana yang terjadi selama ini, institusi penegak hukum kerap menggunakan perhitungan audit lembaga di luar BPK dalam menyatakan kerugian keuangan negara,” ujarnya.
Dony juga menyoroti amar putusan MK yang menyatakan frasa “kerugian negara” dalam Pasal 20 ayat (5) dan ayat (6) Undang-Undang Nomor 30 Tahun 2014 tentang Administrasi Pemerintahan bertentangan dengan UUD 1945 dan tidak memiliki kekuatan hukum mengikat secara bersyarat sepanjang tidak dimaknai sebagai kerugian keuangan negara.
Ia menjelaskan, penggunaan frasa yang berbeda dalam satu rangkaian norma berpotensi menimbulkan ketidakpastian hukum. Hal itu terlihat dalam Pasal 20 ayat (2) huruf c dan ayat (4) UU tersebut yang menggunakan istilah “kerugian keuangan negara”, sementara ayat (5) dan ayat (6) menggunakan istilah “kerugian negara”.
“Perbedaan istilah ini berpotensi menimbulkan ketidakpastian hukum,” kata Dony.
Sementara itu, Ketua Dewan Pendiri Perkumpulan Mimbar Suara Rakyat Indonesia (MSRI), Drs. Sam’an Lubis, menilai putusan MK bukan hanya soal penegasan kewenangan, tetapi juga momentum penting untuk memperkuat tata kelola hukum dan keuangan negara.
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