Kekuatan Hukum Penghitungan Kerugian Perekonomian Negara Yang Dilakukan Oleh Ahli Perekonomian Dalam Pembuktian Tindak Pidana Korupsi
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Institusion
Universitas Jambi
Author
Sudibyo, Rico
Lasmadi, Sahuri
HAFRIDA, HAFRIDA
Lasmadi, Sahuri
HAFRIDA, HAFRIDA
Subject
KDC Scotland
Datestamp
2023-09-15 06:24:00
Abstract :
ABSTRACT This study aims to determine the authority of the BPK, BPKP, and Public Accountants in calculating state losses and state economic losses in proving corruption crimes and to determine the position of economists in calculating state economic losses in proving corruption crimes. This study uses a normative juridical method, with a conceptual approach and a statutory approach. As for the research results, namely based on their authority according to positive law in Indonesia, the BPKP is a supervisory institution that exists besides the BPK. Where BPK as the government's external auditor and BPKP as part of the government's internal monitoring apparatus. These two institutions have different competencies in following up state losses through investigative audits in relation to criminal elements. The calculation of the state's economic loss, which is real and certain in amount as a result of an unlawful act, whether intentional or negligent, must be carried out by an expert and made in accordance with the provisions of laws and regulations. The evidence made by the expert according to statutory provisions based on his officially requested expertise, which is intended for proof in cases of corruption involving losses to state finances and the state's economy, should be made by an examiner from the BPK or experts and/or examiners outside the BPK who work for and on behalf of the BPK as a State Institution established under the 1945 Constitution. Keywords: Calculation of State Losses, Economists, and Corruption Crimes
ABSTRACT This study aims to determine the authority of the BPK, BPKP, and Public Accountants in calculating state losses and state economic losses in proving corruption crimes and to determine the position of economists in calculating state economic losses in proving corruption crimes. This study uses a normative juridical method, with a conceptual approach and a statutory approach. As for the research results, namely based on their authority according to positive law in Indonesia, the BPKP is a supervisory institution that exists besides the BPK. Where BPK as the government's external auditor and BPKP as part of the government's internal monitoring apparatus. These two institutions have different competencies in following up state losses through investigative audits in relation to criminal elements. The calculation of the state's economic loss, which is real and certain in amount as a result of an unlawful act, whether intentional or negligent, must be carried out by an expert and made in accordance with the provisions of laws and regulations. The evidence made by the expert according to statutory provisions based on his officially requested expertise, which is intended for proof in cases of corruption involving losses to state finances and the state's economy, should be made by an examiner from the BPK or experts and/or examiners outside the BPK who work for and on behalf of the BPK as a State Institution established under the 1945 Constitution. Keywords: Calculation of State Losses, Economists, and Corruption Crimes
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