Prosecutor's Authority in Conducting Auditing of State Losses Based on Law No. 16 of 2004 Concerning Prosecutors

Abstract

There are still various problems related to law enforcement in the field of state finance, one of which is related to overlapping legal principles, especially in the context of solving the problem of state losses in corruption. The purpose of this research is to analyze the legal consequences that should have been on the results of state loss audits by the Prosecutor's Office, based on case studies of the decision of the Central Jakarta District Court No.25/PID.SUS/TPK/2014/PN.JKT.PST. This research is normative legal research with a statutory approach, a case approach, and a conceptual approach. The legal material analysis technique is done by the method of interpretation. The results show that in the authority to calculate state losses, prosecutors should be guided by the fact that the Financial and Development Supervisory Agency (BPKP) is authorized to do so. Decision of the Constitutional Court No.31/PUU-X/2012. The Constitutional Court's decision was not made by the Prosecutor in No.25/PID.SUS/TPK/2014/PN.JKT.SUS. shows the prosecutor's inconsistency. Because before the prosecutor ignored the decision of the Constitutional Court No. 21/PUU-XII/2014 regarding the determination of the suspect as a pretrial object. The prosecutor considered that the decision was not legally binding because it surpassed the Constitutional Court's decision.

Keywords: state loss, corruption, audit, prosecutor.

DOI: 10.7176/JLPG/92-24

Publication date: December 31^st 2019