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Professor Discusses Legitimacy of Auditing PIHK in Indonesia

January 25, 2026
2 min read
Professor Discusses Legitimacy of Auditing PIHK in Indonesia

A forum recently held by Semangat Advokasi Haji Indonesia (SAI) addressed significant questions about auditing finances related to the pilgrimage in Indonesia. At this forum in Jakarta, esteemed criminal law professor from the Indonesian Islamic University (UII), Professor Muzakir, raised the issue of the legitimacy of auditing financial operations related to pilgrimages that do not involve the use of state funds.

Attention to the financial flows related to pilgrimage is not new but remains a critical issue for regional authorities and relevant bodies. In light of past scandals surrounding the distribution of Hajj quotas, the discussion has been revived to determine whether the Badan Pemeriksaan Keuangan (BPK) can audit the assets of Penyelenggara Ibadah Haji Khusus (PIHK). Professor Muzakir emphasized that, according to the Indonesian constitution, particularly under article 23 of the 1945 Constitution, the BPK’s primary role is exclusively to audit state finances, not private ones.

This legal stance underscores the necessity of a clear division of jurisdiction among auditing agencies to prevent misuse and public distrust. As a result, questions arise regarding transparency and accountability of all parties in managing such significant matters like the Hajj.

Nevertheless, it is evident that these matters require a more in-depth examination of legislative aspects and their implementation in practice.