Legalisasi Standar Internasional: Menertibkan Regulasi Swasta Transnasional dalam Pembentukan Peraturan Perundang-Undangan di Indonesia: Legalization of International Standards: Regulating Transnational Private Regulations in the Formation of Legislation in Indonesia

A.P. Edi Atmaja

doi:10.55292/japhtnhan.v3i2.155

Authors

A.P. Edi Atmaja Badan Pemeriksa Keuangan Republik Indonesia

DOI:

https://doi.org/10.55292/japhtnhan.v3i2.155

Keywords:

Standar Internasional, Regulasi Swasta Transnasional, Hukum Pemeriksaan Keuangan Negara, Badan Pemeriksa Keuangan (BPK)

Abstract

Tulisan ini membahas pengaruh aktor-aktor swasta transnasional terhadap pembentukan peraturan perundang-undangan di Indonesia. Mengambil kasus pembentukan hukum pemeriksaan keuangan negara atau audit sektor publik oleh Badan Pemeriksa Keuangan (BPK), tulisan ini menganalisis permasalahan konseptual dalam pengadopsian standar internasional atau regulasi swasta transnasional yang dibentuk oleh aktor-aktor swasta transnasional global, melalui konsep yang disebut “legalisasi standar internasional”. Dengan memperhatikan wawasan legalitas translokal, tulisan ini mendorong perlunya BPK untuk kembali meninjau kepentingan nasional dan tujuan bernegara sebagai upaya emansipatoris terhadap hukum transnasional yang berpotensi berbahaya, tidak adil, merusak, dan banal.

Downloads

Download data is not yet available.

References

AICPA. “AICPA Mission and History.” Diakses 11 Maret 2022. https://uat.aicpa.org/about/missionandhistory.html.

———. “Audit, Attest, and Quality Control – ASB Comment Letters.” Diakses 22 September 2022. https://us.aicpa.org/advocacy/financialreporting/auditandattestservices-advocacy-asbcommentletters.html.

Badjeber, Zain, dan G. Seto Harianto, ed. Badan Pemeriksa Keuangan dalam Proses Perubahan Undang-Undang Dasar Negara Republik Indonesia Tahun 1945. Jakarta: Sekretariat Jenderal Badan Pemeriksa Keuangan RI, 2012.

Boolaky, Pran K., dan Teerooven Soobaroyen. “Adoption of International Standards on Auditing (ISA): Do Institutional Factors Matter?” International Journal of Auditing 21, no. 1 (Maret 2017): 59–81. https://doi.org/10.1111/ijau.12081.

Brenninkmeijer, Alex, Gaston Moonen, Raphael Debets, dan Branislav Hock. “Auditing Standards and the Accountability of the European Court of Auditors (ECA).” Utrecht Law Review 14, no. 1 (9 Februari 2018). https://doi.org/10.18352/ulr.417.

Brummer, C. “Why Soft Law Dominates International Finance—and Not Trade.” Journal of International Economic Law 13, no. 3 (1 September 2010): 623–43. https://doi.org/10.1093/jiel/jgq026.

Brummer, Chris. Soft Law and the Global Financial System: Rule Making in the 21st Century. 2 ed. Cambridge: Cambridge University Press, 2015. https://doi.org/10.1017/CBO9781316423875.

Brütsch, Christian, dan Dirk Lehmkuhl, ed. Law and Legalization in Transnational Relations. London: Routledge, 2010.

BSN. “Kerjasama Standardisasi.” Diakses 30 September 2022. https://www.bsn.go.id/main/bsn/isi_bsn/20163/kerjasama-standardisasi.

———. “Statistik SNI 2022.” Diakses 30 September 2022. https://bsn.go.id/uploads/download/statistik_sni_juni_2022.pdf.

———. “Tentang BSN.” Diakses 30 September 2022. https://bsn.go.id/main/berita/detail/11517/tentang-bsn.

Canfield, Matthew C., Julia Dehm, dan Marisa Fassi. “Translocal Legalities: Local Encounters with Transnational Law.” Transnational Legal Theory 12, no. 3 (3 Juli 2021): 335–59. https://doi.org/10.1080/20414005.2021.2012368.

Christiaens, Johan, Brecht Reyniers, dan Caroline Rollé. “Impact of IPSAS on Reforming Governmental Financial Information Systems: A Comparative Study.” International Review of Administrative Sciences 76, no. 3 (September 2010): 537–54. https://doi.org/10.1177/0020852310372449.

Cunningham, Lawrence. “Private Standards in Public Law: Copyright, Lawmaking and the Case of Accounting.” Michigan Law Review 104, no. 2 (1 November 2005): 291–343.

Humphrey, Christopher, Anne Loft, dan Margaret Woods. “The Global Audit Profession and the International Financial Architecture: Understanding Regulatory Relationships at a Time of Financial Crisis.” Accounting, Organizations and Society 34, no. 6–7 (Agustus 2009): 810–25. https://doi.org/10.1016/j.aos.2009.06.003.

IAI. “Buletin Teknis.” Diakses 30 September 2022. http://iaiglobal.or.id/v03/standar-akuntansi-keuangan/buletin-teknis-sak.

———. “PSAK Umum.” Diakses 30 September 2022. https://web.iaiglobal.or.id/SAK-IAI/PSAK%20Umum.

———. “Sejarah Perkembangan SAK.” Diakses 30 September 2022. https://web.iaiglobal.or.id/SAK-IAI/Sejarah%20Perkembangan.

———. “Tentang IAI.” Diakses 30 September 2022. https://web.iaiglobal.or.id/Profil-IAI/Tentang%20IAI.

IAPI. “Sejarah IAPI.” Diakses 22 September 2022. https://iapi.or.id/sejarah-iapi.

IFRS. “Who uses IFRS Accounting Standards?” Diakses 19 September 2023. https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/#use-of-ifrs-accounting-standards-by-jurisdiction.

Indrati, Maria Farida. “‘Omnibus Law’, UU Sapu Jagat?” Kompas, 1 April 2020. https://www.kompas.id/baca/opini/2020/01/04/omnibus-law-uu-sapu-jagat.

Irmawan, Yudi. “Globalization and the accountancy profession in developing countries: An examination of the historical development of the Indonesian accountancy profession (1954-2008).” University of Bradford, 2010. http://hdl.handle.net/10454/4427.

Kelsen, Hans. General Theory of Law and State. 1st ed. Clark, NJ: The Lawbook Exchange, Ltd., 2007.

KSAP. “Buletin Teknis dan Interpretasi PSAP.” Diakses 30 September 2022. http://www.ksap.org/sap/buletin-teknis-dan-interpretasi-psap.

———. “Profil KSAP.” Diakses 30 September 2022. http://www.ksap.org/sap/profil-ksap.

Le Manh, Anne. “Accounting Policies and Dividend Limitation: A European Comparison.” Accounting, Economics, and Law: A Convivium, 19 September 2022. https://doi.org/10.1515/ael-2021-0041.

Loft, Anne, Christopher Humphrey, dan Stuart Turley. “In Pursuit of Global Regulation: Changing Governance and Accountability Structures at the International Federation of Accountants (IFAC).” Disunting oleh Jeffrey Unerman. Accounting, Auditing & Accountability Journal 19, no. 3 (1 Mei 2006): 428–51. https://doi.org/10.1108/09513570610670361.

Musto, Marcello. “The Rule of ‘Experts’ Is Destroying Democracy,” 27 Juli 2022. https://marcellomusto.org/the-rule-of-experts-is-destroying-democracy/.

Pauwelyn, Joost, Ramses Wessel, Jan Wouters, Ayelet Berman, dan Sanderijn Duquet, ed. Informal International Lawmaking: Case Studies. The Hague: Torkel Opsahl Academic EPublisher, 2013.

Perry, James, dan Andreas Nöelke. “International Accounting Standard Setting: A Network Approach.” Business and Politics 7, no. 3 (Desember 2005): 1–32. https://doi.org/10.2202/1469-3569.1136.

Porter, Tony. “Private Authority, Technical Authority, and the Globalization of Accounting Standards.” Business and Politics 7, no. 3 (Desember 2005): 1–30. https://doi.org/10.2202/1469-3569.1138.

PSC INTOSAI. “Memorandum of Understanding between the Auditing Standards Committee of the Intosai and the IAASB.” Diakses 22 September 2022. https://www.ifac.org/IAASB/Meeting-FileDL.php?FID=0353.

Ramadhan, Choky. “Konvergensi Civil Law dan Common Law di Indonesia dalam Penemuan dan Pembentukan Hukum.” Mimbar Hukum 30, no. 2 (7 Agustus 2018): 213. https://doi.org/10.22146/jmh.31169.

Richard, Jacques. “The Dangerous Dynamics of Modern Capitalism (from Static to IFRS’ Futuristic Accounting).” Critical Perspectives on Accounting 30 (Juli 2015): 9–34. https://doi.org/10.1016/j.cpa.2014.09.003.

Richardson, Alan J., dan Burkard Eberlein. “Legitimating Transnational Standard-Setting: The Case of the International Accounting Standards Board.” Journal of Business Ethics 98, no. 2 (2011): 217–45.

Roussey, Robert S. “Developing International Accounting and Auditing Standards for World Markets.” Journal of International Accounting, Auditing and Taxation 1, no. 1 (Januari 1992): 1–11. https://doi.org/10.1016/1061-9518(92)90003-X.

Schemmel, Jakob. “The ESA Guidelines: Soft Law and Subjectivity in the European Financial Market—Capturing the Administrative Influence.” Indiana Journal of Global Legal Studies 23, no. 2 (2016). https://doi.org/10.2979/indjglolegstu.23.2.0455.

Simunic, Dan A., Minlei Ye, dan Ping Zhang. “The Joint Effects of Multiple Legal System Characteristics on Auditing Standards and Auditor Behavior.” Contemporary Accounting Research 34, no. 1 (2017): 7–38. https://doi.org/10.1111/1911-3846.12242.