PENYELESAIAN PENGEMBALIAN KERUGIAN KEUANGAN NEGARA DALAM KASUS TINDAK PIDANA KORUPSI

Abstract

Since the establishment of Indonesia as a state of law as stated in Article 1 Par-agraph 3 which reads "The Indonesian State is a State of Law", there is a concept that accompanies it, namely the Welfare State or commonly known as a welfare state, which means that the state has responsibility for the welfare of its people. . Guarantees for realizing prosperity for the people of the country, as contained in the concept of a Welfare State or Welfare State, need to be managed in a state financial management system which in this case focuses on the existence of crim-inal activities of corruption. This research aims to find out who has the authority to regulate or manage state finances. Apart from that, it is also to find out the mechanism for recovering state financial losses caused by criminal acts of corrup-tion. The research method used is the doctrinal legal research method. Doctrinal legal research is research by conducting searches on legal prescriptions contained in statutory regulations along with the teachings or doctrines that underlie them. The results found in this research are that the President has the authority to man-age state finances. Apart from that, the mechanism for returning state financial losses caused by criminal acts of corruption can be through the Financial Audit Agency (BPK).