TINJAUAN YURIDIS EKSISTENSI HASIL AUDIT BADAN PEMERIKSA KEUANGAN SEBAGAI ALAT BUKTI DALAM PERKARA TINDAK PIDANA KORUPSI NO 88/ PID-SUS-TPK/2015/PN.PBR

NOVELA, SUKRIA (2019) TINJAUAN YURIDIS EKSISTENSI HASIL AUDIT BADAN PEMERIKSA KEUANGAN SEBAGAI ALAT BUKTI DALAM PERKARA TINDAK PIDANA KORUPSI NO 88/ PID-SUS-TPK/2015/PN.PBR. Masters thesis, Universitas Islam Riau.

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Abstract

In Proving Corruption Crimes related to State losses there is a wrong understanding seen in the case decision No. 88/pid.sus.Tpk/2015/PN.PBR, where without the results of an audit from the BPK, but only based on the results of calculations from the State Prosecutor's Office, Rengat is merely stated that there has been a state financial loss. This clearly excludes the rule of law stipulated in article 10 paragraph 1 of Law Number 5 of 2006 and SEMA Number 4 of 2016, that the authority to assess and or determine that there has been a loss of state finances is the BPK, not the Prosecutor's Office. This study aims to find out who is authorized to determine the state loss in case No. 88/ pid.sus.Tpk/2015/PN.PBR. and how the existence of BPK Audit results as a means of proof in item No. No. 88/pid.sus.Tpk/2015/PN.PBR. The type of research used in this study is normative legal research, where this research is legal research on the judicial review of the existence of the audit results of the financial audit body in proving the case of corruption. 88/Pid.Sus.Tpk/2015/PN.Pbr, by doing a description of the decision and mentioning theories. While in terms of its nature, this study belongs to descriptive research with primary legal data sources, secondary legal materials tertiary legal materials. While reviewed from the nature, this research is classified into descriptive research that is giving the researched data about the problems that the authors adopt in order to strengthen existing theories. From the results of the author's research it is known that should be used as the basis of evidence in case No. 88/Pid.Sus.Tpk/2015/PN.Pbr is not the result of a calculation from the prosecutor's office as considered by the Panel of Judges in the case in question. Because the authorities in determining the existence of a state financial loss pursuant to article 10 paragraph 1 of law number 15 of 2006, it is stated that the Supreme Audit Agency assesses and / or determines the amount of state losses caused by illegal or intentional acts committed by the Treasurer , BUMN / BUMD Managers and other institutions or agencies that administer state finances, then strengthened by article 14 of Law no. 15 of 2006, but in case No. 88/Pid.Sus.Tpk/2015/PN.PBR This rule is not applied. Then the existence of the results of the audit of the Supreme Audit Agency in case No. 88/Pid.Sus.Tpk/2015/PN.Pbr in the process of the examination at the trial as if it is not needed, so according to the author is very sensitive to the sense of justice for justice seekers. because since the investigation at the investigation level, the Pre-Prosecution and Prosecution investigations in the BPK Audit Results have never been touched upon and blamed.

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