JAKARTA, PERKARANEWS.COM – Pengadilan Tindak Pidana Korupsi (Tipikor) pada Pengadilan Negeri Jakarta Pusat, Senin (17/11/2025), kembali menggelar sidang perkara dugaan tindak pidana korupsi kredit macet di Bank Negara Indonesia (BNI).
Kasus ini menjerat empat terdakwa, yakni Lia Hertika Hudayani, Ferry Syarfariko, Nazal Gilang Romadhon, serta Lilys Yuliana alias Sansan (DPO). Mereka didakwa melakukan tindak pidana korupsi yang menyebabkan kerugian negara sebesar Rp34,51 miliar dalam penyaluran kredit fiktif dan bermasalah di Kantor Cabang BNI Daan Mogot.
Kuasa hukum terdakwa Lia Hertika Hudayani, Edi Surbakti, SH, MH menilai proses audit dalam perkara dugaan penyimpangan KUR BNI sarat kelemahan fundamental. Ia menegaskan bahwa kesaksian auditor justru memperlihatkan bahwa audit tidak dilakukan secara menyeluruh dan tidak memastikan keaslian dokumen yang dijadikan dasar kesimpulan kerugian negara.
“Seorang auditor seharusnya membuktikan kebenaran. Bagaimana mungkin kebenaran dapat ditegakkan kalau auditor sendiri tidak bisa memastikan dokumen yang diperiksa itu asli atau bukan?” tegas Edi usai persidangan.
Edi juga mengkritik kesimpulan auditor yang disebutnya prematur terutama terkait status kredit dan dugaan kerugian negara. Ia menekankan bahwa auditor tidak mampu menjelaskan rinci dasar perhitungan kerugian.
“Auditor sendiri tidak tahu status perjanjian kredit, tidak tahu posisi kredit secara lengkap, dan tidak bisa memaparkan dasar kerugian dengan terang. Ini fatal,” ujar Edi.
Lebih jauh, ia mengingatkan bahwa persoalan KUR BNI bisa jadi bukan kesalahan individu semata, melainkan berhubungan dengan persoalan struktural dalam manajemen kredit bank. Kuasa hukum pun meminta majelis hakim untuk tegas memeriksa bukti-bukti yang diajukan JPU.
“Kalau skala kredit macet di KUR bisa sampai ratusan triliun, ini bukan masalah satu orang. Bisa jadi ini masalah sistemik di internal BNI, Kami minta majelis hakim memeriksa semua bukti kerugian secara transparan. Jangan sampai proses ini berjalan parsial dan menyesatkan,” tutup Edi.
Persidangan yang menghadirkan saksi Suprayogi dari Tim Audit Internal BNI. Dalam keterangannya, saksi mengakui secara terbuka bahwa audit yang dilakukan tidak mencakup pemeriksaan fisik dokumen maupun verifikasi keaslian berkas kredit.
“Kami tidak memeriksa dokumen fisik. Kami hanya menguji kesesuaian metodologi audit yang dilakukan tim Orix,” ujar ahli saat menjawab pertanyaan hakim.
Saksi menjelaskan bahwa seluruh temuan audit internal sepenuhnya bergantung pada audit Orix. Tim audit internal tidak melakukan pengecekan langsung ke lapangan, tidak menemui debitur, dan tidak memvalidasi jumlah sebenarnya debitur yang diperiksa.
Ketika hakim menanyakan apakah tim audit internal mengetahui keaslian dokumen yang akhirnya diserahkan kepada pihak kejaksaan, saksi menjawab dalam persidangan.
“Saya tidak bisa memastikan apakah dokumen itu asli atau tidak. Itu bukan lingkup kami.” Ujar Suprayogi dalam sidang.
Saksi juga menyebut bahwa angka 127 debitur yang dipertanyakan dalam persidangan bukan berasal dari pemeriksaan mereka.
“Saya tidak tahu angka 127 itu. Data itu dari Orix. Kami hanya melakukan uji metodologi, bukan verifikasi angka atau data lapangan,” jelasnya.
Dalam akhir persidangan, Majelis hakim mempertanyakan perbedaan data antara laporan Cabang Jakarta Kota dan hasil audit Orix. Saksi kembali menegaskan bahwa Pertanggungjawaban data ada di Orix. Tim audit internal tidak menilai kebenaran isi laporan, hanya prosedurnya.
Majelis hakim menutup sidang setelah mencatat keberatan dan catatan dari kuasa hukum. Sidang akan dilanjutkan pekan depan dengan agenda melanjutkan pemeriksaan ahli serta penelaahan dokumen yang dijadikan dasar penetapan kerugian negara. (AR)
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