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Hitung Kerugian Negara KPK Perkuat Unit Akuntansi Forensik

JAKARTA | CBNPost — Dalam upaya memaksimalkan pengembalian kerugian keuangan negara (asset recovery) akibat tindak pidana korupsi, Komisi Pemberantasan Korupsi (KPK) menegaskan pentingnya optimalisasi pengembalian kerugian keuangan negara melalui beberapa pendekatan.

Jaksa Penuntut Umum KPK, Arif Suhermanto mengungkapkan, salah satunya adalah penanganan perkara korupsi dalam bentuk case building, Tindak Pidana Pencucian Uang (TPPU), dan tindak pidana dengan subyek hukum korporasi.

Saat ini, KPK menggunakan Putusan Mahkamah Konstitusi No. 31/PUU-X/2012 sebagai dasar untuk menghitung kerugian keuangan negara saat menuntut subyek hukum di persidangan. Namun, dalam praktiknya, KPK sering menghadapi hambatan birokrasi yang memperlambat proses perhitungan kerugian negara dari lembaga yang berwenang.

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“Salah satu alternatif yang dapat ditempuh adalah dengan memperkuat peran Unit Akuntansi Forensik yang berada di Direktorat Deteksi dan Analisis Korupsi. Unit ini bertugas menghitung kerugian negara dan hasilnya dapat digunakan untuk pencegahan, penindakan, maupun peradilan,” jelas Arif dalam keterangan tertuis, Jumat, 28 Juni 2024.

Arif mengungkapkan, akuntansi forensik telah digunakan KPK dalam penuntutan kasus korupsi pengadaan helikopter angkut AW 101 di TNI AU Tahun 2016 dengan Terdakwa Irfan Kurnia Saleh. “Nilai kerugian negara dari kasus ini mencapai Rp738,9 miliar berdasarkan data dan metode dari Unit Akuntansi Forensik,” kata Arif.

Kasus lain yang memanfaatkan hasil penghitungan kerugian negara oleh Unit Akuntansi Forensik adalah korupsi pengadaan monitoring satelit Badan Keamanan Laut TA 2016 dengan Terdakwa Korporasi PT Merial Esa, serta korupsi pengadaan Quaside Container Crane (QCC) pada PT Pelindo II Tahun 2010 dengan Terdakwa RJ Lino. Ketiga kasus ini telah berkekuatan hukum tetap.

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Arif berharap fungsi akuntansi forensik di KPK dapat lebih dioptimalkan untuk mendukung pemberantasan korupsi yang efektif. “Metode perhitungan kerugian keuangan negara melalui akuntansi forensik dalam penyelesaian perkara dapat memaksimalkan pemulihan kerugian keuangan negara akibat korupsi,” ungkap Arif.

Dengan penguatan peran akuntansi forensik, diharapkan KPK dapat lebih cepat dan akurat dalam menghitung kerugian negara, sehingga proses penanganan kasus korupsi dapat berjalan lebih efisien dan efektif.[]

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