The Authority of the Prosecutor's Office in Determining the Institution for Calculating State Financial Losses as Part of the Enforcement of Corruption Laws

Abstract

Prosecutorial Authority in Determining State Financial Loss Calculation Institutions as Part of Corruption Law Enforcement, supervised by Abdul Wahid and H. Hamdan Hi. Rampadio. One of the very basic elements in the criminal act of corruption is the loss of the State. In reality, the determination of State losses is carried out by different agencies so that it is different, the problem in this paper is what is the attitude of the Prosecutor in investigating corruption criminal cases related to his authority to determine the state financial loss calculation institution and how is the role of the Prosecutor's Office as the Public Prosecutor in determining the state financial loss calculation institution Based on the results of the study, it can be seen that the Prosecutor is in the investigation stage based on its authority to determine the calculation of state financial losses if the case needs an in-depth audit, the Prosecutor's Office coordinates with the CPC to present to determine state losses, if the case is simple and the losses are real and can be determined then in accordance with its authority the determination of the value of state losses is carried out by the Prosecutor's Office itself and the role of the Public Prosecutor (JPU) in proving corruption crimes at the evidentiary stage of the elements of "harming state finances" JPU cooperate with relevant agencies that have expertise in financial audit matters, namely BPK or BPKP, where the two agencies both have auditors who have expertise in conducting investigative audits and calculating financial problems. In practice, law enforcement usually asks for help or cooperates with the BPKP in auditing the calculation of state financial losses considering that the audit carried out by the BPKP is faster and does not take a long time if the audit is requested to the CPC. The JPU sought to prove and present the auditor as an Expert Witness and the results of the calculations as evidence of the Letter. It is recommended that in the future in the Law on the Prosecutor's Office related to the duties and authorities of the Prosecutor's Office as an Investigator and Public Prosecutor, especially in handling corruption cases, be given the authority to calculate and determine state financial losses as long as they are easy to do or calculated to realize a fast, simple and low-cost trial so that legal certainty is achieved.