Banjarnahor, Jupri Wandy (2023) Tinjauan Yuridis Perhitungan Kerugian Keuangan Negara Oleh Akuntan Publik Dalam Penanganan Tindak Pidana Korupsi Di Kejaksaan Negeri Rokan Hilir. Masters thesis, Universitas Islam Riau.

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Abstract

The role of Public Accountants in the national economy is very important and This strategic matter is clearly stated in the preamble to Law no. 5 years 2011 About Public Accountants. It was further stated that Public Accountants is an independent profession that is free from conflicts of interest (Article 28 Paragraph 1). This strategic position of Public Accountants is what makes it happen the basic idea that Public Accountants have the authority to carry out calculations state financial losses as intended by Law no. 31 1999 Jo Law no. 20 of 2001 concerning Top Amendments Law no. 31 of 1999 concerning Eradication of Crime Corruption. State financial losses are losses that can be calculated the amount is based on the findings of the authorized agency or public accountant designated. Based on Indictment No.Reg.Perk.:PDS03/L.4.20/Ft.1/05/2022 filed by the Rokan Hilir District Prosecutor's Office towards brother M. Tito Rachmat Prasetyo Alias ??Tito Bin Munandar as Commitment Making Officer for the Construction of Bagansiapi Sea Port Facilities: KU.706/1/01/Ksop-Baa- on Continued Work based on Fiscal Year 2018. This research aims to examine and analyze Legal Position Public Accountants on the Calculation of State Financial Losses Handling of Corruption Crimes at the Rokan Hilir District Prosecutor's Office as well Calculation of State Financial Losses by Public Accountants in Handling Corruption Crime Based on Indictment No.Reg.Perk.:PDS03/L.4.20/Ft.1/05/2022 at the Rokan Hilir District Prosecutor's Office. This research is included in the normative juridical research group. The normative juridical approach is legal research that lays down the law as a building system of norms related to the Juridical Review of Calculations State Financial Losses by Public Accountants in Handling Actions Corruption Crimes at the Rokan Hilir District Prosecutor's Office Research results: Promulgation of Law Number 5 of 2011 regarding Public Accountants, public accountants already have an operational basis (legal aspect), get legal protection from malpractice violates the professional code of ethics carried out by Public Accountants. Calculation state financial losses by public accountants in handling criminal acts corruption based on indictment No.Reg.Perk.:PDS-03/L.4.20/Ft.1/05/2022 in Rokan Hilir District Prosecutor's Office. As a result of the Defendant's actions together with Bro. Nathanael Simanjuntak who carried out the Advanced Work The construction of Bagansiapiapi Sea Port Facilities is not in accordance with Contract thereby causing State Financial Losses amounting to Rp. 1,483,335,260.

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