Skripsi

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

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Penilaian

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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.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207001345	T70897	T708972022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T708972022

Publisher

Palembang : Prodi Magister Ilmu Hukum, Fakultas Hukum Universitas Sriwijaya., 2022

Collation

xiii, 102 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

345.010 7

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Magister Ilmu Hukum
tindak pidana korupsi/pengadilan tipikor

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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