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Rizqi Ramadhan; Nuril Khasyi’in

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The determination of a minimum marriage age is a central issue in Indonesian family law and Islamic legal discourse, particularly regarding the prevention of health, social, and psychological risks associated with child marriage. This study analyzes the alignment between the legal requirement of a minimum age of 19, as stipulated in Law No. 16 of 2019 and Constitutional Court Decision No. 22/PUU-XV/2017, and the framework of maqāṣid sharī‘ah, especially the hierarchical structure of dharuriyyāt, ḥājiyyāt, and taḥsīniyyāt. Employing a normative juridical method supported by extensive literature review, this research examines statutory regulations, classical and contemporary Islamic legal sources, works on maqāṣid, and empirical data from national and international institutions. The findings demonstrate that the minimum age of 19 substantively accords with maqāṣid sharī‘ah: at the dharuriyyāt level, it safeguards life, intellect, and lineage from medical, psychological, and social harm; at the ḥājiyyāt level, it prevents economic hardship, emotional instability, and the inability of young couples to assume household roles; and at the taḥsīniyyāt level, it preserves human dignity, ethical conduct, and the sanctity of marriage. Consequently, the regulation is not a departure from classical Islamic jurisprudence but rather an implementation of public interest (maṣlaḥah) adapted to contemporary societal realities. This study affirms that integrating maqasid-based reasoning into public policy strengthens the protection of families and future generations in Indonesia.

Seni Kamalia Rizki Fathullah; Ni Ketut Sari Adnyani

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Constitutional Court Decision No. 135/PUU-XXII/2024, which separates the schedules for national elections (2029) and regional elections (2031), has the potential to create a legislative vacuum or institutional void in the Regional People’s Representative Councils (DPRD) during the 2029–2031 transition period. This is because the terms of office for DPRD members elected in the 2024 elections end in 2029, while the next elections will not be held until 2031, and there are currently no transitional provisions governing the mechanism for filling these vacancies. This study aims to analyze the legal implications of the decision regarding the potential for a DPRD vacancy and to evaluate the limits of the Constitutional Court’s authority in determining the design of synchronized elections. Using a normative legal research method with legislative, conceptual, and case-based approaches, this study identified three alternative mechanisms for filling DPRD vacancies: by-elections, term extensions, or amending the law with transitional provisions. The term extension option is deemed the most proportionate as it prioritizes legal certainty and legitimacy. This ruling has also sparked debate as it is viewed as exceeding the Constitutional Court’s authority as a negative legislator and entering the realm of open legal policy, although substantively it opens space for strengthening local democracy. The government and the House of Representatives are recommended to immediately revise the Election Law and the Regional Government Law by adding transitional provisions that explicitly regulate the mechanism for filling vacancies in the Regional People’s Representative Council (DPRD) during the 2029–2031 transition period in a careful and participatory manner.

Lusia Indrastuti; F.X. Hastowo Broto Laksito

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2026 Lembaga Pengembangan Kinerja Dosen

The doctrine of open legal policy is a jurisprudential construction of the Constitutional Court that provides space for lawmakers to formulate norms as long as they do not contradict the 1945 Constitution of the Republic of Indonesia. Nevertheless, the application of this doctrine in the practice of law testing has raised various constitutional problems, particularly concerning the limits of authority between legislators and the Constitutional Court, as well as the protection of citizens' constitutional rights. This research aims to analyze the concept and construction of open legal policy within the Indonesian constitutional system and to formulate the constitutional limits of its application in Constitutional Court decisions. This research is a normative legal study with an approach based on legislation, a conceptual approach, and a case approach. The legal materials used include the 1945 Constitution, relevant legislation, and pertinent Constitutional Court decisions. The research results indicate that open legal policy cannot be interpreted as absolute freedom for lawmakers, but must be limited by the principle of constitutional supremacy, protection of constitutional rights, and the principle of proportionality as reflected in Article 28J paragraph (2) of the 1945 Constitution. The ambiguity of the parameters for applying this doctrine has the potential to cause inconsistencies in rulings and disrupt legal certainty. Therefore, a more precise and consistent formulation of constitutional limits is necessary to maintain the balance between representative democracy and constitutional oversight.

Muhammad Rizky Aditia Nugraha

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The position of children in marriage plays an important role in family law because it is related to the legal status and fulfillment of children's civil rights. Differences in regulations regarding legitimate children and children born out of wedlock in Indonesian positive law create legal uncertainty, particularly regarding civil relations with biological fathers. This study aims to analyze the legal status of legitimate children and illegitimate children and the changes in the legal paradigm following Constitutional Court Decision Number 46/PUU-VII/2010. This study uses normative legal methods with a statutory and conceptual approach. The results show that before the Constitutional Court decision, illegitimate children only had a civil relationship with their mother and their mother's family, whereas after the decision, illegitimate children can have a civil relationship with their biological father as long as the blood relationship can be legally proven. This decision confirms legal reform efforts to guarantee protection and legal certainty for children without discrimination based on birth status.

Mohamad Ihsan Ramdani

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This article analyzes the application of the hierarchy of norms in the decisions of the Constitutional Court concerning Law Number 17 of 2023 on Health using the perspective of Hans Kelsen’s Stufenbau theory. The enactment of the Health Law has generated significant legal debate and several constitutional review petitions submitted to the Constitutional Court, raising questions about the consistency between statutory norms and constitutional principles. This study aims to examine how the Constitutional Court applies the principle of hierarchical norms in reviewing the constitutionality of the Health Law and to assess the relevance of Stufenbau theory in explaining the interpretation of legal norms in constitutional adjudication. This research employs a normative juridical method using statute, conceptual, and case approaches. Primary legal materials consist of the 1945 Constitution, Law Number 17 of 2023 on Health, and relevant Constitutional Court decisions, supported by secondary legal materials from academic literature and legal studies. The findings show that the Constitutional Court consistently positions the 1945 Constitution as the highest norm within the Indonesian legal system and uses the hierarchy of norms as the basis for evaluating the validity of statutory provisions. The Court maintains the legal force of the Health Law when no normative conflict with the Constitution is identified, while in certain cases it provides constitutional interpretation to ensure the compatibility of statutory norms with constitutional principles. This study demonstrates that Stufenbau theory remains relevant as an analytical framework for understanding the hierarchical structure of legal norms and the operation of constitutional review within the Indonesian legal system.

Rafid Algiffari

Mahkamah : Jurnal Riset Ilmu Hukum 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study discusses the position of persons with disabilities, especially those with mental and intellectual disabilities, in carrying out legal actions following the judicial review of Article 433 of the Civil Code through the Constitutional Court Decision Number 93/PUU-XX/2022. Prior to this amendment, Article 433 of the Civil Code used discriminatory terms and automatically placed persons with disabilities under guardianship, thereby eliminating their legal capacity as independent legal subjects. This Constitutional Court decision changed the phrase "must be guarded" to "can be guarded" and emphasized that the placement of guardianship can only be made based on a competent medical diagnosis. The research method used is normative juridical through a statutory approach and court decisions. The results of the study show that the change in norms restores the constitutional rights of persons with disabilities, including the right to autonomy, equality before the law, and protection from discrimination. In addition, this change directly affects the requirements for capacity in making agreements according to Article 1320 of the Civil Code, so that persons with mental disabilities who have the capacity are still considered capable of acting. Therefore, this decision is an important step in realizing a legal system that is more inclusive, just and respects the dignity of people with disabilities.

Keshia Monika Prianto; Tomy Michael

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the criteria of disgraceful conduct in the dismissal mechanism of regional heads in Indonesia following Constitutional Court Decision No. 2/PUU-XX/2022. The decision underscores the necessity of a constitutional interpretation of the requirement “never having committed disgraceful conduct” in order to prevent abuse of power and political injustice in regional governance. Employing a normative legal research method, this study analyzes primary legal materials, including Constitutional Court decisions and statutory regulations, as well as secondary legal literature. The findings reveal that the notion of disgraceful conduct had previously functioned as a vague norm, enabling subjective and politically motivated interpretations, particularly by regional legislative bodies. The Constitutional Court, through its decision, transformed this open norm into a more limitative and objective standard by specifying concrete forms of conduct, such as gambling, intoxication, drug abuse, adultery, and other serious violations of decency. Furthermore, the Court emphasized that allegations of disgraceful conduct must be supported by clear, lawful, and verifiable evidence, in line with the principles of due process of law. This reformulation strengthens legal certainty, protects the political rights of elected regional heads, and preserves the stability of local governance. The study recommends legislative synchronization through amendments to the Regional Government Law and the issuance of judicial guidelines to ensure uniform standards of proof in dismissal proceedings, thereby reinforcing constitutional justice and the rule of law in Indonesia.

Novita Wulan Sari; Ernu Widodo; Sri Sukma Damayanti

International Journal of Social Welfare and Family Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Unregistered marriage (nikah siri) in Indonesia refers to marriages conducted in accordance with Islamic religious law but not officially recorded by the state. This legal gap creates significant challenges, particularly concerning the legal status of wives, children, and marital property. This study employs a normative juridical research methodology to examine the legal consequences of unregistered marriages on the positions of wives, children, and property, as well as to analyze the forms of legal protection available for children born from such marriages. The findings reveal that wives in unregistered marriages lack legal protection comparable to those in registered marriages, including rights to marital property, alimony, and inheritance. Children born from these unions initially possess legal relationships only with their mothers and maternal families. However, Constitutional Court Decision No. 46/PUU-VIII/2010 established a legal pathway for children to establish civil relationships with their biological fathers through scientific evidence such as DNA testing. Despite this judicial development, practical implementation faces considerable obstacles including evidentiary difficulties, social stigma, and limited access to legal remedies. This research concludes that active state intervention and institutional support remain essential to safeguard children's fundamental rights, including identity, inheritance, and protection from legal and social discrimination.

Hari Kusuma Yuda Tama; Waluyo Waluyo

Prosiding Seminar Nasional Ilmu Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Historically, water resource management in Indonesia has faced significant complexities, often dominated by commercialization and investment-oriented policies that threaten the fundamental rights of farmers. The Constitutional Court’s decision to annul the previous Water Resources Law marks a crucial turning point, demanding a comprehensive policy reformulation. This entails a shift from a market-based paradigm to one grounded in human rights and social welfare, reaffirming state sovereignty over water for the prosperity of the people. The urgency of this reformulation is compounded by the imminent threat of climate change, which introduces high uncertainty into the hydrological cycle—manifesting as extreme droughts and floods—thereby directly impacting the agricultural sector. This research aims to formulate a climate-adaptive water resource management policy that secures the priority rights of farmers. Employing a Normative Legal Research Method with Statutory and Conceptual Approaches, the findings present a new, holistic legal and institu-tional framework. This framework centers on two pillars: first, the firm assertion and absolute legal protection of irrigation water allocation for farmers, even during periods of scarcity; and second, the adoption of a Climate-Adaptive Governance Model. This governance model integrates a unified climate monitoring system, resilient water infrastructure, and the empowerment of Water User Associations (P3A) at the grassroots level to independently respond to shifting climate patterns. This reformulation is essential for achieving water management that is just, sustainable, and effective in maintaining national food security

Akrom Maulana W.M; Pramukhtiko Suryo K

Majelis : Jurnal Hukum Indonesia 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Advocates are law enforcers whose professionalism depends on a structured organization. Following Constitutional Court Decision No. 112/PUU-XI/2013, advocate organizations in Indonesia have experienced fragmentation (multi-bar). This situation has created disorganization, differing recruitment standards, education, and enforcement of codes of ethics, weakening national oversight of the profession. This study aims to analyze the legal standing and organizational form of the National Advocates Council (DAN) to address this disorganization, specifically in light of Law No. 18 of 2003 concerning Advocates. The method used is normative juridical with a statutory and conceptual approach. The study concludes that to maintain freedom of association and achieve professional unity, DAN should be established as a federation, not a single body (single bar). DAN's primary function is to establish uniform national professional standards, enforce codes of ethics, oversee legal aid, and strengthen the integrity of advocates as law enforcers. The establishment of DAN requires a revision of the Advocates Law to ensure strong legal standing.

Triwanto Triwanto; Puspaningrum Puspaningrum; Dita Permata Sari

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2025 Lembaga Pengembangan Kinerja Dosen

The execution of mortgage rights on land is a crucial element in the property security legal system in Indonesia, which allows creditors to obtain debt repayment if the debtor defaults. However, the implementation of parate executie as a non-litigious mechanism based on Law Number 4 of 1996 concerning Mortgage Rights has sparked constitutional debates, particularly regarding the debtor's right to fair legal protection. This study analyzes the legal considerations of the Constitutional Court in Decision No. 10/PUU-XIX/2021, which rejected the constitutional review of the mortgage execution norms, and evaluates the legal execution procedures post-decision. Using the normative legal research method, this article examines the approach of contractual freedom, the principle of justice, and the protection of property rights in the context of creditor-debtor relationships. The study results show that the Court views parate executie as constitutionally valid, as long as it is carried out with the principles of transparency, proportionality, and the availability of legal recourse for the debtor. Therefore, legal protection within the mortgage system is not eliminated, but must be implemented through accountable and just practices. These findings provide an important normative basis for policymakers and economic actors in ensuring that the execution of guarantees runs effectively while still upholding the constitutional rights of the parties involved.

Intan Nur’Aini; Karmila Nuralifah Kadir; Nadyya Dwi Wulandari; Aqila Fayyaza Ghafur; Farel Ananda Rizqi

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Constitutional Court Decision Number 121/PUU-XXII/2024, which eliminates the Civil Service Commission (KASN) and transfers its duties to the National Civil Service Agency (BKN) as the new institution responsible for supervising the merit system, has generated significant concerns regarding the autonomy and effectiveness of internal bodies that are often viewed as underperforming. Based on a normative analysis grounded in relevant legal principles and theoretical frameworks, this ruling is seen as creating a gap in the oversight mechanism intended to safeguard the neutrality and integrity of the state civil apparatus. The shift in authority also introduces the potential for overlapping responsibilities that conflict with the fundamental doctrine of checks and balances. Such structural inconsistencies may weaken the supervision of civil service behavior and reduce the accountability expected from government institutions. Ultimately, these issues risk diminishing public confidence in the state apparatus, as the absence of an independent oversight body can hinder efforts to ensure professionalism, fairness, and ethical conduct within the ASN system.

Sheptia Damayanti; Intan Miftahurrohmah; Rizky Awaludin; Dede Firmansyah; Ade Fartini

Jurnal Hukum, Administrasi Publik dan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study analyzes the role of constitutional courts in maintaining the rule of law through a comparative study between the Constitutional Court of Indonesia and the Federal Constitutional Court of Germany (Bundesverfassungsgericht). Using a juridical-normative approach with comparative methods, the research examines legal documents, court decisions, and academic literature related to the rule of law and constitutionalism. Secondary data were sourced from scientific journals, laws, and key court decisions, including the Lüth Case (1958), Brokdorf Case (1985), and Lisbon Treaty Case (2009) in Germany, as well as Indonesia's Constitutional Court Decision No. 91/PUU-XVIII/2020 on the Job Creation Law. The study shows that both countries consider the constitution as the highest norm and position their constitutional courts as guardians of the rule of law. However, Germany’s court enjoys high compliance, whereas Indonesia faces challenges due to weak legal culture, political intervention, and low integrity in law enforcement. The German court has developed the living constitution doctrine, while Indonesia remains more formalistic and reactive. This study concludes that the success of constitutional courts depends on institutional independence, compliance by state institutions, and a societal legal culture that respects the constitution.

Safrizal, Riyan Auliyanda; Fahmi Makraja; Ikhsan Fajri; Belia Pratiwi Rosadi

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study discusses the shift in the meaning of delinquency in Articles 2 and 3 of the Corruption Crime Law (Corruption Law) which has an impact on law enforcement for corrupt perpetrators. In practice, the element of state losses must be clearly proven so that the perpetrator can be held criminally responsible. However, there is a phenomenon of corrupt perpetrators who return state losses to obscure the elements of loss as stipulated in Article 2 of the Corruption Law, so that they have the potential to escape criminal snare. This research uses a qualitative method with a descriptive analysis approach, through literature studies and studies of the Constitutional Court Decision Number 25/PUU-XIV/2016. The results of the study show that the basis of the applicants' application in the decision is divided into four aspects, namely the authority of the Constitutional Court, the legal standing of the applicant, the object of the application, and the reason for the application. The Constitutional Court judge in the decision considered three main aspects, namely the authority of the Constitutional Court, the legal standing of the applicant, and the subject matter of the application. The judge's legal considerations emphasized that the phrase "may" in Article 2 paragraph (1) and Article 3 of the Corruption Law caused legal uncertainty, so that the nature of the offense in the two articles changed to a formal offense. This has an impact on uncertain and fair legal protection for applicants and has serious implications for law enforcement of corruption crimes in Indonesia.

Munawwar Hamidi; Ida Keumala Jeumpa; Sri Walny Rahayu

IJLS (International Journal of Law and Society) 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The ambiguity of the concept of state economic loss in Article 2 paragraph (1) and Article 3 of the Corruption Crime Law (Tipikor Law) has yet to be defined normatively or by an official institution with the authority to do so. This uncertainty has given rise to legal problems in law enforcement, especially after Constitutional Court Decision No. 25/PUU-XIV/2016, which changed the qualification of corruption offenses to material offenses, so that the proof of economic loss to the state must be actual loss. However, in practice, as in the Surya Darmadi corruption case, law enforcement officials still face difficulties in determining the measure and method of proving economic loss to the state in a lawful manner. The issues in this study are the basis for the judge's consideration of the element of economic loss to the state in the Central Jakarta District Court Decision No. 62/Pid.Sus-TPK/2022/PN.Jkt.Pst and the obstacles and constraints in proving the element of economic loss to the state in criminal acts of corruption.This study uses a normative legal method with a statute approach, a case approach, and a conceptual approach. The results of the study show that the first-level panel of judges assessed that environmental damage and the loss of potential state revenue due to the illegal conversion of forest areas were part of the actual economic loss to the state, while the Supreme Court emphasized the importance of limiting this element to actual loss in accordance with Constitutional Court Decision No. 25/PUU-XIV/2016. The obstacles and constraints in proving the element of state economic loss in corruption crimes stem from internal and external factors that are interrelated and affect the effectiveness of law enforcement.

Mufidatul Ahada; Felicitas Sri Marniati; Khoirul Anwar

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

Based on the Constitutional Court Decision Number: 46 PUU-VIII/2010, Article 43 Paragraph (1) of the Marriage Law states that a child born outside of marriage has a civil relationship with their mother and her family, as well as with the man as their father, which can be proven by science, technology, and/or other legal evidence. The child also has a blood relationship, including a civil relationship with the father's family. Inheritance for an illegitimate child through a will is allowed, but it often causes disputes as it is considered to harm the inheritance rights of legitimate children. This study aims to analyze the resolution of inheritance disputes between an illegitimate child who receives a will and a legitimate child according to civil law, as well as the legal protection of an illegitimate child in disputes with a legitimate child. The method used is normative juridical research with a literature study, using primary, secondary, and tertiary legal sources. The approaches used include the Statutory Approach, Conceptual Approach, Analytical Approach, and Case Approach. The research results show that the dispute resolution starts with a non-litigation route through deliberation, but if unsuccessful, the illegitimate child resorts to the contending method to defend their inheritance rights. The researcher recommends amendments to Article 874 of the Civil Code to grant the right to a will for an illegitimate child as long as it does not exceed the legitime portie, and to create codification related to marriage property law and wills.

Santoso Budi Nursal Umar; Waluyo Slamet Pradoto

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2025 Lembaga Pengembangan Kinerja Dosen

This research discusses the Constitutional Court Decision Number 90/PUU-XXI/2023 regarding the minimum age requirement for presidential and vice-presidential candidates as stipulated in Article 169 letter q of Law Number 7 of 2017 concerning General Elections. In that decision, the Constitutional Court ruled that the age limit of 40 years remains in effect, but with an exception for candidates who are not yet 40 years old but have previously or are currently serving as regional heads. This research employs a normative juridical method with legislative and conceptual approaches, analyzing primary legal materials such as the 1945 Constitution, Election Law, and Constitutional Court decisions, supported by secondary legal materials from academic literature and journals. The research findings indicate that the Constitutional Court's considerations are based on the principles of citizens' constitutional rights, open legal policy, and the idea of leadership experience as an alternative age requirement. This decision has positive implications, including opportunities for leadership regeneration and increased political participation by young people, but it also draws criticism for its potential to discriminate against non-regional leaders and create political suspicion. Therefore, a revision of the Election Law is needed to clarify the legal norms resulting from the Constitutional Court's decision so that it does not lead to multiple interpretations and maintains the principle of equality. This research concludes that the Constitutional Court's decision is an opportunity to strengthen democracy, but also a challenge in ensuring constitutional justice in Indonesia.

Nashifa Tsarwa; Ahmad Fadhil Ubaidillah; Jeremia Hamonangan Siagian

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The concept of “urgent violation” as regulated in Article 52 paragraph (2) of Government Regulation No. 35 of 2021 introduces a new ground for employment termination (PHK), granting employers the authority to unilaterally terminate workers. However, this provision lacks a clear definition and objective parameters, creating legal uncertainty and potential misuse. This study employs a normative juridical method with a descriptive-analytical approach through literature review of legislation, Constitutional Court decisions, and labor law literature. The findings indicate that the clause on “urgent violation” often emerges from unequal bargaining positions between employers and workers, thereby failing to fully satisfy the principle of consensualism as a requirement for valid agreements. Substantively, this provision resembles the “serious misconduct” norm under Article 158 of the Manpower Law, which was annulled by the Constitutional Court through Decision No. 012/PUU-I/2003 for violating the presumption of innocence and workers’ constitutional rights. Consequently, the regulation on “urgent violation” risks repeating the same legal shortcomings and contradicts the spirit of labor law, which emphasizes that termination of employment must be avoided and only used as a last resort (ultimum remedium), as affirmed in Article 151 of the Manpower Law.

Rahmat Fajri; Ida Keumala Jeumpa; Yusri Yusri

IJLS (International Journal of Law and Society) 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Law Number 31 of 1999 in conjunction with Law Number 20 of 2001 concerning Eradication of Corruption Crimes (Tipikor Law) requires the existence of state financial losses as an important element in Article 2 paragraph (1) and Article 3. Following Constitutional Court Decision No. 25/PUU-XIV/2016, proof of state losses must be actual losses, rather than potential losses. However, in practice, there is a discrepancy between legal norms and the reality of law enforcement, especially in state-owned enterprises (SOEs) engaged in banking. There is disharmony between the Anti-Corruption Law, the State Finance Law, and the SOE Law, particularly regarding the financial status of SOEs as separate state assets. This study uses a normative legal method with a statute approach. The results show that proving state financial losses in banking SOEs related to corruption requires an examination by an authorised institution to declare state financial losses. Based on Article 10 paragraph (1) of Law No. 15 of 2006 concerning the Audit Board, it is explained that the Audit Board has the authority to determine the existence or absence of state losses. The audit process carried out by the Audit Board on state-owned banking enterprises suspected of causing state financial losses must be an investigative audit process, not a state loss calculation audit that is usually carried out on government institutions.