1. Home
  2. Vol 1, No 1 (2022)
  3. Sadat

The application of the state financial losses' assessment in corruption crime after the verdict of the constitutional court no. 31/puu-x/2012

Anwar Sadat(1*)
(1) STIHP PELOPOR BANGSA
(*) Corresponding Author
DOI : 10.30659/ijsunissula.1.1.1-27

Abstract

The corruption cases in Indonesia are considered as a crime which is increasingly worrying since it causes state losses, even in its development the value of losses suffered by the Indonesia state are getting increased. This study aims to find out the application of the state financial losses’ assessment in corruption crime’s verdict. This study is a normative legal study using a statutory approach, conceptual approach, and comparative approach. The legal materials are used such as primary material (the corruption law), secondary materials (book and journal), and tertiary materials (law dictionary and Indonesian dictionary). The technique of legal material collection is carried out by studying literature, while the analytical technique is carried out using the interpretation method.  The results of the study show that in the context of assessing the state losses,  not all the cases being tried which are related to corruption crime, must go through an audit process of BPK or BPKP.   When the calculation and the determination of the state losses are easy to calculate, it is only needed to be done by an investigator or prosecuting attorney.  Thus, the calculation and the determination of the state financial losses is only carried out if needed, or when the statements of the experts are entered, to add or to give their statements before the trial.

 

References


Amiruddin. (2012). Pemberantasan Korupsi Dalam Pengadaan Barang Dan Jasa Melalui Instrumen Hukum Pidana dan Administrasi. Media Hukum. (Fak. Hukum Universitas Mataram).

Anis Chariri. (2015). Keuangan Negara dan Masalah Korupsi di Indonesia. (Universitas Diponogoro Semarang.).

Chaerudin dkk, (2009). Strategi Pencegahan dan Penegakan Hukum Tindak Pidana Korupsi. (Refika Aditama, Bandung).

Djaja, Ermansja. (2012). Tipologi Tindak Pidana Korupsi di Indonesia. (Mandar Maju. Bandung).

Emerson, Y. dkk. (2014). Penerapan Unsur Merugikan Keuangan Negara dalam Delik Tindak Pidana Korupsi. (Indonesia Corruption Watch. Jakarta).

Jaka Isgiyarta. (2017). Penentuan Kerugian Keuangan Negara Yang Dilakukan Oleh BPK di Indonesia. (Universitas Diponogoro, Semarang).

Khoirun Nisa, (2013). Tanggung Jawab Notaris Sebagai Pejabat Urnurn Dalarn Perkara Pidana Mengenai Akta Yang Dibuatnya, (Tesis Prograrn Studi Magister Kenotariatan Fakultas Hukum Universitas Brawijaya, Malang).

Peter Mahmud Marzuki, (2005). Penelitian Hukum, (Jakarta: Prenada Media).

Philipus M. Hadjon, (2010). Tanggung Jawab Jabatan dan Tanggung Jawab Pribadi Atas Tindak Pemerintahan (makalah), dalam Pelatihan Hakim Tindak Pidana Korupsi, diselenggarakan oleh Mahkamah Agung Republik Indonesia, tanggal 25 April s/d 12 Mei 2010, di Bogor.

Phiter, J. and Ronald MacDonald. (2011). Corruption and financial intermediation in a panel of regions: cross-border effects of corruption. Working Paper. (University of Glasgow).

Rahardjo, Satjipto. (2010). Sosiologi Hukum Perkembangan Metode dan Pilihan Masalah, (Yogyakarta, Genta Publishing).

Riawan Tjandra. (2013). Hukum Keuangan Negara. (PT Gramedia Widiasarana Indonesia, Jakarta).

R. Wiyono, (2009). Pembahasan Undang-Undang Pemberantasan Tindak Pidana Korupsi, (Sinar Grafika, Edisi Kedua, Jakarta).

Santoso, D. (2014). Kronologi Korupsi di PLN Disjaya Tangerang. Indonesia Corruption Watch / https://icw.go.id.

Simanjuntak, J. (2014). Putusan Terhadap Kasus Korupsi di PLN Disjaya Tangerang. Tribunnews.com. Diakses 10 Januari 2019.

Soerjono Soekanto dan Sri Mamudi. (2005). Penelitian Hukum Normatif. Suatu Tinjauan Singkat. (Rajawali Pres. Jakarta).

Law and Regulation

Undang-Undang Nomor 15 Tahun 2004. Tentang Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara. Lembaran Negara Republik Indonesia Tahun 2004 Nomor 4400.

Undang-Undang Nomor 15 Tahun 2006. Tentang Badan P06 Nomor 4654.

Undang-Undang Nomor 1 Tahun 2004. Tentang Perbendaharaan Negara, Lembaran Negara Republik Indonesia Tahun 2004 Nomor 5. Pasal 1 angka 22.

Uji Materi UU Keuangan Negara Tak Tepat, 25 Oktober 2013, Harian Ekonomi Neraca.


Article Statistic

Abstract view : 96 times
PDF views : 92 times

The PDF file you selected should load here if your Web browser has a PDF reader plug-in installed (for example, a recent version of Adobe Acrobat Reader).

If you would like more information about how to print, save, and work with PDFs, Highwire Press provides a helpful Frequently Asked Questions about PDFs.

Alternatively, you can download the PDF file directly to your computer, from where it can be opened using a PDF reader. To download the PDF, click the Download link above.

Fullscreen Fullscreen Off

Full Text: PDF

How To Cite This :

Refbacks

  • There are currently no refbacks.