文章基本信息

标题：KEWENANGAN LEMBAGA HUKUM DALAM MENENTUKAN BESARAN KERUGIAN DAN PENGEMBALIAN KEUANGAN NEGARA HASIL TINDAK PIDANA KORUPSI
本地全文：下载
作者：Novian Ardynata Setya Pradana ; Novian Ardynata Setya Pradana ; Arif Satria Subekti 等
期刊名称：Perspektif
印刷版ISSN：1410-3648
电子版ISSN：2406-7385
出版年度：2019
卷号：24
期号：3
页码：137-146
DOI：10.30742/perspektif.v24i3.719
语种：Indonesian
出版社：Universitas Wijaya Kusuma Surabaya
摘要：In examining certain cases of corruption to determine a state loss, the authority to audit is BPK in accordance with Article 2 of the BPK law. The position of the supreme audit board is the highest audit agency in the case of the finances state, as regulated in Article 23 paragraph 5 of the 1945 Constitution. However at reality the Prosecutor conducts investigative authority in corruption case, sometimes exceeding their authority. This condition causes confusion which intitution have authority to calculate financial state loss and mechanism for recovering financial state losses from corruption. The problem soving method uses a statue approach which it uses applicable regulation and law and conseptual approach from the theory and doctrine that still exist. Actually the fact from Article 18 Regulations number 31/1999 and PERMA number 5/2015 there is no rules of state financial loss return but it just explain of seizure adn foreclosure then auctioned off for compesate the financial loss. Because of that problem, the conclusion is to make a new regulation about mechanism recovering financial state losses and the authority of calculate financial state loss.
其他摘要：Dalam memeriksa suatu perkara tindak pidana korupsi untuk menentukan suatu kerugian negara, maka kewenangan melakukan audit adalah BPK sesuai dengan Pasal 2 Undang-Undang Nomor 15 Tahun 2006 tentang Badan Pemeriksa Keuangan, kedudukan BPK merupakan Badan
关键词：Corruption; BPK; Prosecutor
其他关键词：Korupsi; BPK; Jaksa