The Implications of Ex-Post Audits for Legal Certainty and the Business Sustainability of Construction Service Providers

Authors

  • Revolino Robarto Awaykuane Universitas Airlangga
  • Sri Winarsi Universitas Airlangga
  • Faizal Kurniawan Universitas Airlangga

DOI:

https://doi.org/10.24252/al-risalah.vi.64663

Keywords:

Ex post Audit, Legal Certainty, Business Certainty, Construction Services, Public Financial Oversight

Abstract

Government construction projects operate under a public financial oversight regime that allows legal and financial consequences to arise after project completion and contractual payment. This study examines the legal implications of ex post audits conducted by the Audit Board of the Republic of Indonesia on legal certainty for construction service providers in government projects and analyzes their effects on business certainty during project implementation. This research is using socio-legal analysis with legal and economic perspectives. The findings indicate that ex post audits consistently generate financial recommendations with values that fluctuate widely across semesters, ranging from tens of billions to tens of trillions of rupiah. These recommendations emerge after construction completion and contractual payment, placing financial and administrative consequences in a retrospective position. Dominant audit indicators include weaknesses in internal control systems, statutory non-compliance, and uneconomical, inefficient, and ineffective use of public funds. This pattern shows that contractual finality in government construction projects depends on audit outcomes and follow-up implementation rather than contractual performance alone. The study indicates that legal and business certainty for construction service providers in government projects develop in a delayed manner under post-execution public financial oversight.

Author Biographies

Sri Winarsi, Universitas Airlangga

Dr. Sri Winarsi is a member of the Administrative Law Department, Faculty of Law, Universitas Airlangga. She completed her bachelor, master and doctoral at the Faculty of Law, Universitas Airlangga. She served as Vice Dean for Human Resources and Finance at the Faaculty of Law Universitas Airlangga in 2015-2020. Since then, she has been appointed as the Secretary of Badan Pengawas Internasl (BPI) of Universitas Airlangga.

Faizal Kurniawan, Universitas Airlangga

Dr. Faizal Kurniawan, S.H., M.H., LL.M. is a Law graduate from the Faculty of Law, Airlangga University, in 2005. Then, he received his Master's degree twice, namely Master of Law at the Faculty of Law, Airlangga University, in 2007 and Legum Magister at Utrecht University, the Netherlands in 2011. While studying at Utrecht University, he received a scholarship to the Directorate General for Higher Education Scholarship for Master Program (LL.M). He returned to the Faculty of Law, Universitas Airlangga, to complete his Doctorate in Law in 2019. 

His academic career began in 2006 when he was a lecturer at the Faculty of Law, Universitas Airlangga. His areas of expertise are Contract Law, Bond Law, Procurement Law, Civil Law, and Family Law. Apart from being active as a lecturer, he currently serves as Secretary at the Center for Legislative and Contract Drafting, Faculty of Law, Universitas Airlangga, since 2010 and Secretary at the Student Admission Center Universitas Airlangga since 2016. 

So far, he has published ten research journals and nine publications. He is a member of the Association of Civil Law Teachers and a Managing Partner at KJD Law Firm. 

References

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Published

2026-02-19

How to Cite

Awayakuane, R. R., Winarsi, S., & Kurniawan, F. (2026). The Implications of Ex-Post Audits for Legal Certainty and the Business Sustainability of Construction Service Providers. Al-Risalah Jurnal Ilmu Syariah Dan Hukum, 387–404. https://doi.org/10.24252/al-risalah.vi.64663

Issue

VOLUME 26 NO 1, MAY (2026)

Section

Artikel

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Copyright (c) 2025 Revolino Robarto Awaykuane, Sri Winarsi, Faizal Kurniawan

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This work is licensed under a Creative Commons Attribution 4.0 International License.