Abstract
There are still various problems related to law enforcement in the field of state finance, one of which is related to overlapping legal principles, especially in the context of solving the problem of state losses in corruption. The purpose of this research is to analyze the legal consequences that should have been on the results of state loss audits by the Prosecutor's Office, based on case studies of the decision of the Central Jakarta District Court No.25/PID.SUS/TPK/2014/PN.JKT.PST. This research is normative legal research with a statutory approach, a case approach, and a conceptual approach. The legal material analysis technique is done by the method of interpretation. The results show that in the authority to calculate state losses, prosecutors should be guided by the fact that the Financial and Development Supervisory Agency (BPKP) is authorized to do so. Decision of the Constitutional Court No.31/PUU-X/2012. The Constitutional Court's decision was not made by the Prosecutor in No.25/PID.SUS/TPK/2014/PN.JKT.SUS. shows the prosecutor's inconsistency. Because before the prosecutor ignored the decision of the Constitutional Court No. 21/PUU-XII/2014 regarding the determination of the suspect as a pretrial object. The prosecutor considered that the decision was not legally binding because it surpassed the Constitutional Court's decision. Keywords : state loss, corruption, audit, prosecutor. DOI : 10.7176/JLPG/92-24 Publication date: December 31 st 2019
Highlights
Indonesia drafted a set of regulations relating to the implementation of state finances which came to be known as state financial law
With the concentration of power, authority and responsibility in administering the state and weak community participation in carrying out social control functions are one of the factors causing increased corruption in Indonesia. Another factor that is often considered to be the cause of widespread corruption is the factor of corruption that occurs in Indonesia, which is considered to be "entrenched" and an inseparable part of people's daily lives
In the various laws and regulations that currently exist, the definition of state losses has a different understanding between one law and another, as in Law Number 17 of 2003 concerning State Finance, the provisions of Article 1 number 1 explain that what is meant by "State finances are all rights and obligations of the state that can be valued in money, as well as everything in the form of money or in the
Summary
This research is analytical juridical-normative research that is descriptive in nature, by describing and analyzing applicable laws and regulations and legal theories related to cases discussed in their implementation practices relating to the problems to be examined. This research approach is the Law approach, case approach, and concept approach.. The legal materials used in this study consist of three legal materials, namely primary, secondary and tertiary legal materials.. Primary legal materials are binding legal materials, such as Law Number 16 of 2004 concerning Prosecutors. Secondary legal materials are the factors that influence Law Enforcement or the like used in this research writing material.. Tertiary legal materials are taken from the Indonesian public dictionary, legal dictionary, and English dictionary.. Legal material analysis technique using the method of interpretation Secondary legal materials are the factors that influence Law Enforcement or the like used in this research writing material. Tertiary legal materials are taken from the Indonesian public dictionary, legal dictionary, and English dictionary. Legal material analysis technique using the method of interpretation
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
