Art Original

Peran Badan Pemeriksa Keuangan Dalam Menetapkan Kerugian Negara Pada Tindak Pidaana Korupsi

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This research is based .on the r.ole .of the S.upreme A.udit Agency in
determining state l.osses in c.orr.upti.on crimes.
The f.orm.ulati.on .of the pr.oblems disc.ussed in this st.udy is t.o find .o.ut the
Implementati.on .of the State L.oss A.udit by the S.upreme A.udit Agency in the
Crime .of C.orr.upti.on and t.o find .o.ut the .Obstacles in the Implementati.on .of the
Determinati.on .of State L.osses in the Crime .of C.orr.upti.on by the S.upreme A.udit
Agency.
This research .uses a q.ualitative appr.oach meth.od that pr.od.uces
descriptive data. The appr.oach .used in this research is an appr.oach by l.ooking at,
st.udying, and .understanding the reality and practices in the field
thr.o.ugh .observati.on and interviews. This research incl.udes s.oci.ol.ogical .or n.on
d.octrinal legal research.
The res.ults .of the research findings there are several criteria in
determining state l.osses, if the case is simple then the determinati.on .of the
val.ue .of state l.osses is carried .o.ut by the Pr.osec.ut.or's .Office itself. C.onversely, if
the case needs an in-depth a.udit, the Pr.osec.ut.or's .Office c.oordinates with the
S.upreme A.udit Agency (BPK) t.o present the A.udit Rep.ort (LHP), .or it can als.o
c.oordinate with the Financial and Devel.opment S.upervis.ory Agency (BPKP) t.o
present the State Financial L.oss Calc.ulati.on Rep.ort (LHPKKN) as initial
evidence .of the trial regarding the val.ue .of state l.osses ca.used by c.orr.upti.on
crimes. In general, the pr.ocess .of determining state l.osses is by presenting
LHPKKN fr.om BPKP .or the res.ults .of the pr.osec.ut.or's .own calc.ulati.ons. The
investigative examinati.on meth.od.ol.ogy .used t.o reveal the alleged existence .of
elements .of c.orr.upti.on crimes that harm state finances, c.onsists .of at least 11
(eleven) steps as f.oll.ows: 1) evidence c.ollecti.on; 2) evidence testing;
3) .observati.on; 4) physical testing; 5) interviews; 6) c.onfirmati.on; 7) data
analysis; 8) devel.oping hyp.otheses; 9) testing hyp.otheses; 10) refining
hyp.otheses; and 11) rep.ort preparati.on. F.urtherm.ore, the .obstacles faced by the
S.upreme A.udit Agency are the limited n.umber .of teams/members in c.ond.ucting
a.udits and the lack .of standardized rep.orting .obtained by the A.udit Team. In
additi.on, these .obstacles are classified int.o tw.o .obstacles, namely external in the
f.orm .of a lack .of awareness in managing state finances by .officials and th.ose in
charge and internal .obstacles in

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Availability

Detail Information

Call Number

Hukum Pidana 346.0664 Per H

Language

Indonesia

NPM

221021019

Publisher

Hukum Pidana : Universitas Islam Riau., 2024

Keyword(s)

Supreme Audit Agency
State L.osses
C.orr.upti.on Crimes

Other Information

Petugas

Luthfi Pratama

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