Background: Transformation of state financial supervision based on artificial intelligence in suppressing corruption in Indonesia. State financial supervisory institutions in Indonesia have the main objective as a preventive measure. The authority given by attribution to the BPK and BPKP is routine inspection or supervision. Conflicts of authority arise with (internal supervisory apparatus) in the implementation of the external audit function, especially when conducting inspections that exceed the limits of each institution. Objective: This research has an important urgency, namely making a breakthrough in the transformation of state financial supervision by collaborating between the BPK and BPKB with technological advances, namely AI, which aims as an early preventive action in preventing corruption and increasing efficiency and quality to reduce the number of corruption crimes. Methods: This study uses a normative juridical research type with a legislative approach, a conceptual approach, and a comparative approach. Results: The results of the research are the development of a state financial supervision model that integrates AI capabilities in detecting irregularities in real time, increasing the efficiency and accuracy of the audit process, strengthening coordination between the BPK and BPKP, and supporting the implementation of good governance principles. Conclusion: The implementation of this model is expected to strengthen efforts to prevent criminal acts of corruption through a more adaptive, transparent, and technology-based monitoring system, thereby supporting the creation of accountable state financial governance.
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