Ali Masykur Musa
The management and responsibility of state finances must be carried out properly and governance, and therefore must be checked by an independent, objective and free institution from the influence of any state institution, including the government. Through amendments to the 1945 Constitution of the Republic of Indonesia, these state institutions are given to The Audit Board of the Republic of Indonesia (BPK RI) as regulated in Chapter VIII A concerning BPK. The BPK RI mandate has meaning, apart from being independent according to its functions and authorities, BPK RI has also changed from a quasi-government (quasi-government) state institution to a separate state institution. In carrying out its duties, from membership recruitment, checking authority to reporting on the accountability of the use of state finances, BPK RI is in contact with the President of the Republic of Indonesia, DPR RI, and DPD RI. This pattern of relationships shows the existence of checks and balances in the Presidential System in Indonesia. However, functionally BPK RI can coordinate with the Government Internal Supervisory Apparatus (APIP), such as the BPKP and the Inspectorate.