RECONSTRUCTION OF SAVING FINANCIAL STATE LOSSES IN HANDLING CRIMINAL ACTION IN INDONESIA THROUGH JUSTICE-VALUE BASED

Abstract

In carrying out the management of this state finances, it should be noted that although there have been several laws and regulations regulating the management of financial state, both at the central level and up to the level of Province, Regency or City even now to the village level throughout Indonesia, there were still many irregularities found by individual state finance managers. This particular matter will cause loss of financial state. The handling of criminal acts, including corruption, is currently emphasizing the retributive justice approach, which I think we need perform a new approach called restorative justice. The retributive justice approach putting morecriminal sanctions (primum remidium) has experienced mayfailures in both preventing and eradicating corruption. As written in the applied corruption rules, the goal addressed by the law makers is how law enforcement officers work optimally to recover losses to the state. As the failure to prevent and eradicate corruption by using retributive justice approach, a new approach is urgently needed, namely the restorative justice. Besides Restorative justice approach has a function to prevent and eradicate corruption, this approach can be also used as a means of optimizing the return of losses to the state and saving costs incurred in managing a corruption case. In this case, the rescue of financial state losses in the handling of corruption cases in Indonesia is indispensable, by looking at the related laws which are not yet effective, which actually triggered more harm to the state in terms of financing the process of implementing law enforcement against corruption cases. Therefore, the existing ralated laws related to corruption eradication, the commission of eradicating corruption and state finances must be reconstructed regarding how deficiencies need to be improved in terms of legal reconstruction and reconstruction of values.

Keywords: Reconstruction of Saving Financial State, Criminal Action, Value of Justice.