PENILAIAN KERUGIAN KEUANGAN NEGARA OLEH BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA DALAM PERKARA TINDAK PIDANA KORUPSI TAMAN PEMAKAMAN UMUM BATURAJA

LESTARI, ICA AYU NURAINI and Nashriana, Nashriana and Rumesten RS, Iza (2022) PENILAIAN KERUGIAN KEUANGAN NEGARA OLEH BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA DALAM PERKARA TINDAK PIDANA KORUPSI TAMAN PEMAKAMAN UMUM BATURAJA. Master thesis, Sriwijaya University.

	Text RAMA_74101_02012682024004.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (8MB) | Request a copy
	Text RAMA_74101_]2012682024004_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (18MB) | Request a copy
Preview	Text RAMA_74101_02012682024004_0018096509_0027098104_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (7MB) | Preview
	Text RAMA_74101_02012682024004_0018096509_0027098104_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (430kB) | Request a copy
	Text RAMA_74101_02012682024004_0018096509_0027098104_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (730kB) | Request a copy
	Text RAMA_74101_02012682024004_0018096509_0027098104_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (193kB) | Request a copy
	Text RAMA_74101_02012682024004_0018096509_0027098104_05_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (418kB) | Request a copy
	Text RAMA_74101_02012682024004_0018096509_0027098104_06_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (4MB) | Request a copy

Abstract

In the case of criminal acts of corruption in the Baturaja Public Cemetery (TPU) for the 2013 fiscal year, there are differences in the assessment of state financial losses determined by the Regional Audit Board of South Sumatera and the Audit Board of the Republic of Indonesia (BPK RI). The formulation of the problem in this study are as follows: how is the authority of assessment of state financial losses between the Regional Audit Board of South Sumatera and BPK RI in resolving corruption cases; why there are differences in the method of assessing state financial losses; and what are the legal consequences of these differences. This is normative legal research using secondary data obtained through literature review. The results of this study showed that the authority for assessing state financial losses between the two audit boards were the attribution authority and delegation authority. The attribution authority was based on the law, and delegation authority was the delegation of authority of the Chairperson of the BPK RI to the Head of the Regional Audit Board of South Sumatera to carry out the authority for assessing state financial losses within the scope of the Province, Regency, City, and Regional Owned Enterprises in the Province of South Sumatera. The difference in assessment was due to the absence of a standard assessment method. The Regional Audit Board of South Sumatera obtained the value of state financial losses from the difference in the value of the basic budget deducted diference by income tax and by the actual payment value, while the BPK RI obtained it from the value of the basic budget which was only deducted by income tax (total loss). The legal consequences of the difference in assessment were as follows: first, injustice to the convict due to the potential for one of the convicts to file a judicial review, and second, legal uncertainty due to the method and formula of the assessment not being regulated normatively which resulted in different values of state financial losses leading to disparity in decisions on the same corruption case.

Item Type:	Thesis (Master)
Uncontrolled Keywords:	Badan Pemeriksa Keuangan, Kerugian Keuangan Negara, Tindak Pidana Korupsi
Subjects:	K Law > K Law (General) > K5015.4-5350 Criminal law
Depositing User:	ICA AYU NURAINI LESTARI
Date Deposited:	31 May 2022 10:36
Last Modified:	31 May 2022 10:37
URI:	http://repository.unsri.ac.id/id/eprint/70897

Actions (login required)

View Item