JAKARTA, PERKARANEWS.COM — Persidangan dugaan korupsi senilai Rp1,25 triliun yang menyeret mantan Direktur Utama PT ASDP Ferry (Persero) Ira Puspadewi, mantan Direktur Perencanaan dan Pengembangan Harry Muhammad Adhi Caksono, serta mantan Direktur Komersial dan Pelayanan Muhammad Yusuf Hadi, kembali digelar Pengadilan Tipikor Jakarta Pusat, Kamis (2/10/2025).
Kasus ini berkaitan dengan akuisisi PT Jembatan Nusantara (JN) oleh ASDP pada 2019–2022, yang diduga menimbulkan kerugian negara dari pembelian saham senilai Rp892 miliar, pembayaran 11 kapal afiliasi Rp380 miliar, serta nilai bersih Rp1,272 triliun yang dibayarkan kepada pemilik dan beneficial owner PT JN.
Agenda sidang kali ini menghadirkan saksi ahli auditor forensik internal KPK, Miftah. Namun, kuasa hukum terdakwa Ira Puspadewi, Gunadi Wibakso, langsung melontarkan kritik tajam terhadap keabsahan audit tersebut.
“Kami menanggapi dari sisi independensi seorang auditor yang mendapatkan tugas menghitung kerugian negara itu seharusnya independen. Faktanya, auditor yang dipakai berada dalam satu institusi dengan penyidik dan penuntut. Bagaimana mungkin kita bisa berharap hasil yang independen kalau dia berada di lingkungan yang sama?” tegas Gunadi kepada redaksi saat skors persidangan yang dipimpin Sunoto, SH., sebagai Ketua Majelis Hakim
Menurut Gunadi, secara konstitusional hanya Badan Pemeriksa Keuangan (BPK) yang berwenang menetapkan adanya kerugian negara. Meski BPK bisa bekerja sama dengan auditor publik atau tenaga ahli, hasil akhir tetap harus diverifikasi oleh BPK.
“Yang punya kewenangan konstitusional untuk menyatakan adanya kerugian negara hanya BPK. Selain BPK, boleh saja auditor publik atau tenaga ahli melakukan pemeriksaan, tetapi hasilnya tetap harus diserahkan ke BPK. Kalau tidak, maka tidak sah,” jelasnya.
Tak berhenti di situ, Gunadi juga menuding auditor yang dihadirkan jaksa penuntut umum (JPU) tidak memiliki lisensi maupun sertifikasi resmi.
“Untuk bisa melakukan penghitungan kerugian negara, seseorang harus punya keahlian, pengalaman, serta perizinan. Tanpa lisensi resmi, hasil perhitungannya tidak bisa dipertanggungjawabkan. Sama seperti orang bisa mengemudi, tapi tanpa SIM, tetap tidak sah secara hukum,” sindirnya.
Lebih jauh, ia juga mengungkap kelemahan fatal pada metode perhitungan yang dipakai auditor.
“Dalam Standar Pemeriksaan Keuangan Negara (SPKN), kalau menghitung kerugian karena penilaian harga kapal, maka harus diperiksa satu per satu. Tidak bisa hanya mengambil contoh 12 kapal dari ribuan lalu disimpulkan untuk semuanya. Itu menyalahi metode populasi dan tidak valid,” papar Gunadi.
Ia juga menegaskan bahwa aturan perundang-undangan tidak mengenal istilah “auditor forensik internal KPK”.
“Dalam hukum, tidak ada yang namanya auditor forensik internal KPK yang bisa menetapkan kerugian negara. Yang diakui hanya BPK, BPKP, auditor publik, atau inspektorat. Itu pun hasilnya tetap harus diverifikasi oleh BPK,” tegasnya.
Menutup pernyataannya, Gunadi menyebut auditor yang dihadirkan tidak memiliki kapasitas profesional dalam menentukan valuasi aset maupun saham, termasuk soal diskon harga yang menjadi pokok perkara.
“Penentuan valuasi saham atau aset hanya boleh dilakukan oleh penilai yang punya izin resmi dari Menteri Keuangan. Kalau bukan, hasilnya tidak sah. Jadi bagaimana kita bisa menganggap perhitungannya kredibel kalau kompetensinya saja tidak ada?” pungkasnya. (Yuko)
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