Implications of the Authority in Determining State Financial Losses to Corruption Crimes Post Constitutional Court Ruling Number 31/PUU-X/2012

• Author: Anwar Sadat - Prija Djatmika - Bambang Sugiri - Yuliati
• Position: Brawijaya University, Malang, Indonesia
• Pages: 65-75

European Journal of Economics, Law and Social Sciences

IIPCCL Publishing, Graz-Austria

Vol. 4 No. 1

January, 2020

ISSN 2519-1284

Acces online at www.iipccl.org

65

Implications of the Authority in Determining State Financial Losses to

Corruption Crimes Post Constitutional Court Ruling Number 31/PUU-X/2012

PhD (C.) Anwar Sadat

Braw aya University, Malang, Indonesia

Pr a Djatmika

Braw aya University, Malang, Indonesia

Bambang Sugiri

Braw aya University, Malang, Indonesia

Yuliati

Braw aya University, Malang, Indonesia

Abstract

Corruption in Indonesia is considered to be very detrimental to the country's fi nances.

Juridically, it is not easy to set limits provided state fi nancial losses, giving rise to juridical

debate in the doctrine and practice of law enforcement for criminal acts of corruption, namely

debates on the limits of understanding and the scope of state fi nances, elements that can harm

state fi nances, and others. The study’s purpose is to analyze and fi nd out the implications for

the institution that is authorized to determine state fi nancial losses in corruption. This research

is normative legal research with a legislation, concept, and comparative approach. The legal

material analysis technique is done by the method of interpretation. The results showed that

based on the 1945 Constitution, the Financial Audit Agency abbreviated as BPK was the only

state institution authorized as an auditor to conduct audits on the management and fi nancial

responsibility of the State. The calculation of state fi nancial losses by the BPK needs to be

standardized and must have standards so that there is certainty regarding the method in

determining the losses of state fi nances, so there is a common view or understanding of the

meaning of state fi nances.

Keywords: Corruption, Indonesia, Country’s fi nance, state fi nancial losses, the Financial Audit

Agency abbreviated (BPK).

Introduction

Indonesia Corruption Watch (ICW) explained the state loss in 2017 due to

corruption cases, corruption which harmed the country was considered very high as

presented in the following table.