Syukri, Alkhoviz (2025) Kewenangan Menetapkan Kerugian Keuangan Negara Dalam Perkara Tindak Pidana Korupsi Berdasarkan Teori Kepastian Hukum. Masters thesis, Universitas Islam Riau.

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Abstract

The Pekanbaru District Court's decision, as stated in Decision Number 09/Pid.Sus-TPK/2023/PN PBR, stated, "The Defendant's actions have resulted in state financial losses based on the Follow-up Report on the Results of the Specific Purpose Examination of the Village Revenue and Expenditure Budget (APBDes) in Tanjung Karang Village, Kampar Kiri Hulu District, Kampar Regency, for the 2018 and 2019 fiscal years by the Kampar Inspectorate, Number: 700/INSP/LHPTT/13, dated December 7, 2022." Among the objects examined by the Kampar Regency Inspectorate, as stated in the Follow-up Report on the Results of the Specific Purpose Examination of the Village Revenue and Expenditure Budget (APBDes) in Tanjung Karang Village, Kampar Kiri Hulu District, Kampar Regency, for the 2018 fiscal year. While legally determining that the existence of state financial losses funded by the APBN is not within the authority of the Kampar Regency Inspectorate. The audit results from the Kampar Regency Inspectorate, acting as an internal auditor or Government Internal Supervisory Apparatus (APIP), cannot directly serve as a basis for determining state financial losses. However, they can be used as a basis for an audit by the Supreme Audit Agency (BPK) to assess and declare state financial losses. Therefore, in the author's opinion, it is clear that in calculating and determining state financial losses, administrative and criminal institutions continue to conflate, resulting in a lack of legal certainty. The legal questions are: 1) What are the regulations regarding the authority to determine state financial losses in corruption cases? And 2) What is the legal analysis of the authority to determine state financial losses in corruption cases (Analysis of Pekanbaru District Court Decision Number: 09/Pid.Sus-Tpk/2023/Pn Pbr)? This research method is normative juridical. The research findings show that, first, from a normative juridical perspective, the body authorized to determine state financial losses, namely the BPK, has provided legal certainty. Meanwhile, the BPKP/APIP is tasked with administering government affairs in the field of state/regional financial supervision and national development, not determining state financial losses. Second, in the Corruption Crime Case, Number: 09/Pid.Sus-Tpk/2023/Pn Pbr, the Court still considered the results of the calculation of state financial losses submitted by an Institution/Agency other than the Supreme Audit Agency (BPK), resulting in legal uncertainty. Keyword: Corruption, Determine state financial losses, Supreme Audit Agency (BPK),

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