The aim of this study is to analyze the basic considerations of judges in deciding to acquit perpetrators of fraud or embezzlement (Case Study of Suoharjo District Court Decision Number: 194/Pid.B/2021/PN.Skh.). This research uses a normative juridical method. Normative legal research is studied based on rules or norms which are the basis for behaving according to the rules that apply in society which are considered appropriate and appropriate in the national legal system. That the basis for the judge's consideration was to acquit the perpetrators of the crime of fraud or embezzlement (Case Study of Sukoharjo District Court Decision Number: 194/Pid.B/2021/PN. Skh) is based on the provisions of Article 191 paragraph 1 which reads "If the court is of the opinion that from the results of the examination at the trial court the guilt of the actions charged against him has not been legally and convincingly proven, then he is acquitted". Where the subjective and objective elements in the Prosecutor's Indictment in Articles 378 or 372 are not legally and convincingly proven. Based on the provisions of Supreme Court Regulation No. 1, the case against the perpetrator should have been suspended, given the fact that there was an agreement that became the realm of civil law.
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