THE ROLE OF THE AUDIT BOARD OF REPUBLIC OF INDONESIA IN COMBAT CORRUPTION AND FULFILMENT HUMAN RIGHTS IN ACEH

Abstract

The corruption practices have caused the state losses since they occurred at all levels of the government. This phenomenon demands the strong role of various state institutions to eleviate the problems of the corruption, which brought a wide impact on the fulfilment of human rights. This study aims to analyze the role of th Audit Board of Republic of Indonesia (Badan Pemeriksa Keuangan Republik Indonesia, BPK RI) in combating the corruption and its contribution to thefulfilment of basic human rights, particularly in Aceh. According to the financial accountability system of the Local Government, BPK has important competency in overseeing and examining the local financial management as part of the public accountability in order to comply with the principles of transparency, accountability, and compliance with the law as a whole. This research applies the normative legal approach by examining related laws and regulations with related legal theories, and BPK audit documents. The results shows that BPK has a strategic competency in eradicating corruptions through its audit findings which are followed-up by the law enforcement officials. In addition, BPK also has the real contribution in saving the state budget that could be allocated for the fulfillment of human rights those are classified as economic, social and cultural rights, especially the rights to education, health, and other social welfare. The corruption that occurs in the local financial management has proven to have a negative impact on the fulfillment of basic human rights mentioned above. Therefore, optimizing the role of BPK not only strengthens the state financial supervision system, but also supports the fulfilment and promotion of human rights, especially at the provincial level.