Fahlephi, Hendra (2024) Peran Badan Pemeriksa Keuangan Dalam Menetapkan Kerugian Negara Pada Tindak Pidana Korupsi. Masters thesis, Universitas Islam Riau.

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Abstract

This research is based on the role of the Supreme Audit Agency in determining state losses in corruption crimes. The formulation of the problems discussed in this study is to find out the implementation of the state loss audit by the Supreme Audit Agency in corruption crimes and to identify the obstacles in the implementation of determining state losses in corruption crimes by the Supreme Audit Agency. This research uses a qualitative approach method that produces descriptive data. The approach used in this research involves observing, studying, and understanding the realities and practices in the field through observation and interviews. This research includes sociological or non-doctrinal legal research. The results of the research findings show that there are several criteria in determining state losses. If the case is simple, the determination of the value of state losses is carried out by the Prosecutor's Office itself. Conversely, if the case requires an in-depth audit, the Prosecutor's Office coordinates with the Supreme Audit Agency (BPK) to present the Audit Report (LHP), or it can also coordinate with the Financial and Development Supervisory Agency (BPKP) to present the State Financial Loss Calculation Report (LHPKKN) as initial evidence in the trial regarding the value of state losses caused by corruption crimes. In general, the process of determining state losses is carried out by presenting the LHPKKN from BPKP or using the results of the prosecutor’s own calculations. The investigative examination methodology used to reveal the alleged existence of elements of corruption crimes that harm state finances consists of at least eleven steps, as follows: 1) Evidence collection, 2)Evidence testing, 3) Observation, 4) Physical testing, 5) Interviews, 6)Confirmation, 7)Data analysis, 8) Developing hypotheses, 9) Testing hypotheses, 10) Refining hypotheses, 11) Report preparation. Furthermore, the obstacles faced by the Supreme Audit Agency include the limited number of teams or members conducting audits and the lack of standardized reporting obtained by the audit team. In addition, these obstacles are classified into two categories: external obstacles, in the form of a lack of awareness in managing state finances by officials and those responsible, and internal obstacles, in the form of auditors who have not implemented predetermined audit standards.

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