SHARE Journal

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Vol. 1 No. 1 (2025): JSHARE Vol. 1 No. 1, June 2025

SHARE Journal Volume 1 Number 1 (2025) issue comprises 5 articles and features 7 authors.

Published: 2025-06-30

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Articles

Kedudukan Otorita Ibu Kota Nusantara dalam Ketatanegaraan dan Dampaknya terhadap Pengelolaan Keuangan Negara The Position of Nusantara Capital Authority in The Constitution and Its Impacts on State Financial Management

Supriyonohadi ⁽¹⁾, Agnes Pembriarni Nuryuaningdiah ⁽²⁾

(1) Fakultas Hukum, Universitas Sebelas Maret, Surakarta, Indonesia dan Badan Pemeriksa Keuangan, Jakarta, Indonesia, Indonesia ,

(2) Badan Pemeriksa Keuangan, Jakarta, Indonesia, Indonesia

1-27
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DOI : 10.28986/jshare.v1i1.1990

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Implikasi Yuridis Perubahan Kementerian/Lembaga pada Kabinet Merah Putih Terhadap Pelaksanaan Tindak Lanjut Rekomendasi Hasil Pemeriksaan Badan Pemeriksa Keuangan Legal Implications of Reorganization of “Merah Putih” Cabinet to the Implementation of the Follow Up to Audit Recommendations of the Audit Board

Muh Najib ⁽¹⁾, Desfreidna Siregar ⁽²⁾

(1) Fakultas Hukum, Universitas Trisakti, Jakarta, Indonesia, dan Badan Pemeriksa Keuangan, Jakarta, Indonesia, Indonesia ,

(2) Badan Pemeriksa Keuangan, Jakarta, Indonesia, Indonesia

28-54
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DOI : 10.28986/jshare.v1i1.2096

Abstract View : 6

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Persinggungan Kewenangan Penghitungan Kerugian Keuangan Negara dalam Tindak Pidana Korupsi Berdasarkan Peraturan Perundang-undangan dan Teori Beban Pembuktian The Intersection of Authority to Calculate State Financial Losses in Criminal Acts of Corruption Based on Statutory Regulations and The Theory of Burden of Proof

Murpraptono Adhi ⁽¹⁾

(1) Badan Pemeriksa Keuangan, Perwakilan Provinsi Kalimantan Barat, Pontianak, Indonesia, Indonesia

55-77
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DOI : 10.28986/jshare.v1i1.1981

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Rekonstruksi Pengaturan Pemberian Honorarium Tim Pelaksana Kegiatan dalam Standar Harga Satuan Regional untuk Kepastian Hukum Reconstructing Honorarium Arrangements for The Activity Implementation Team Within The Regional Unit Price Standard to Ensure Legal Certainty

Iqbal Yudaperwira ⁽¹⁾

(1) Badan Pemeriksa Keuangan, Perwakilan Provinsi Jawa Barat, Bandung, Indonesia, Indonesia

78-101
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DOI : 10.28986/jshare.v1i1.1978

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Format Checks and Balances Badan Pemeriksa Keuangan dan Dewan Perwakilan Rakyat Pasca Penguatan Fungsi Pengawasan Dewan Perwakilan Rakyat Format of Checks and Balances Between The Audit Board and The House of Representatives Following The Strengthening of The Supervisory Function of The House of Representatives

Roziqin ⁽¹⁾

(1) Fakultas Hukum, Universitas Nahdlatul Ulama Indonesia, Jakarta, Indonesia dan Badan Pemeriksa Keuangan, Jakarta, Indonesia , Indonesia

102-123
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DOI : 10.28986/jshare.v1i1.1969

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SHARE Journal is a scholarly publication in the field of law published by the Legal Development and Supervision Agency for State Financial Audit, Audit Board of the Republic of Indonesia.

SHARE Journal is a platform for academics and legal practitioners to share legal knowledge with the wider community through articles that address issues in state financial law, including aspects of constitutional law, state administrative law, civil law, and criminal law related to the audit and management of state finances.

Each article submitted will be reviewed by at least two reviewers. This journal publishes two editions in one volume each year.