Keuangan negara merupakan elemen yang paling esensial dalam pelaksanaan pemerintahan. Salah satu persoalan pokok Negara Hukum adalah persoalan kekuasaan, khususnya persoalan kewenangan atau wewenang. Salah satu kewenangan dimaksud adalah kewenangan dalam pengelolaan keuangan, aspek yang vital untuk pembangunan suatu bangsa. Terhadap kewenangan tersebut harus dilakukan pengawasan  (control).

Dengan semakin ditingkatkan dan diperluasnya pembangunan, maka diperlukan dana sesuai dengan kebutuhan pembangunan yang sedang berlangsung. Tidak terlepas juga dengan pengawasan dengan pembangunan dan penggunaan keuangan negara tersebut. salah satu dari lembaga pengawas adalah Badan Pengawas Keuangan dan Pembangunan atau disingkat BPKP.

Terbitnya Keputusan Presiden Nomor 31 Tahun 1983 Tanggal 30 Mei 1983 yang semula Direktorat Djenderal Pengawasan Keuangan Negara (DDPKN) atau sering dikenal DJPKN ditranformasikan menjadi BPKP. Keputusan Presiden Nomor 31 Tahun 1983 merupakan landasan hukum pertama pembentukan BPKP yang merupakan pengawas internal pemerintah. Pada tahun 1998 dengan adanya “reformasi’ dan dibukanya “kran” otonomi daerah membawa perubahan yang sangat drastis terhadap pola hubungan antara pemerintah pusat dengan pemerintah daerah dalam Negara Kesatuan Republik Indonesia tidak terkecuali dengan BPKP sendiri.

Tahun 2001 dikeluarkan Keputusan Presiden Nomor 103 Tahun 2001 Tentang Kedudukan, Susunan Organisasi, dan Tata Kerja Lembaga Pemerintah Non Departemen sebagaimana telah beberapa kali diubah, terakhir dengan Peraturan Presiden Nomor 64 Tahun 2005 yang merupakan landasan hukum BPKP.

Implementasi otonomi daerah merupakan salah satu isu yang membuat kedudukan BPKP tidak sekukuh dahulu. Sering terjadinya tumpang tindih kewenangan dengan lembaga pengawasan lainnya menjadikan issue pembubaran BPKP atau penggabungan BPKP dengan lembaga pengawasan lainnya semakin mengemuka.

About Author: Appe Hamonangan Hutauruk

Appe Hamonangan Hutauruk selaku Penulis tunggal pada Website: "Law Firm Appe Hamonangan Hutauruk & Associates" adalah seorang "Pegiat Penegakkan Hukum dan Hak Asasi Manusia" serta "Pemerhati Sosial Kemasyarakatan" yang berprofesi sebagai Advokat (Advocate), Konsultan Hukum (Legal Consultant) dan Dosen (lecturer) pada salah satu Universitas swasta di Jakarta, selain itu juga menduduki jabatan sebagai Ketua Umum pada Lembaga Swadaya Masyarakat (LSM) bernama "Komunitas Masyarakat Anti Korupsi dan Penggelapan Pajak (KOMAKOPEPA).


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