In the perspective of administrative law, the existence of a state agency BPK is a manifestation of the existence of another form of power from state power, namely the power of supervision of state finances or power of inspection. In carrying out its duties and authorities to examine the management and responsibilities of state finances, BPK is often faced with problems that are closely related to the dynamics of law and legislation. Authority disputes, overlapping regulations, to technical matters related to inspection procedures are examples of some of these problems. Problems that have been and will continue to exist along with development developments that demand the birth of new legal dynamics that are increasingly complex. To the development of administrative law. Law Number 30 of 2014 concerning Government Administration which applies to all government functions contained in Ministries and Institutions has juridical consequences from this to the implementation of government administration contained in BPK, thus regarding the delegation of authority from BPK to BPK Implementers must be clearly regulated in BPK's legal products.

Indonesia and South Korea are two countries that both use a presidential system. This indicates that the two countries have something in common, especially regarding presidential institutions. But if we dive deeper, there are also differences between the two countries. But if you dive deeper, there are also differences between the two countries. This research has two research questions. What is the similarity between the presidential system in Indonesia and South Korea, and what are the differences between them. The results of the study found that although both use the presidential system of government, such a thing does not guarantee the equality of the position of the presidential institution in each country. In constitutional practice, there are variants of similarities and differences.