Problematika Penerapan Unsur Merugikan Keuangan Negara dalam Penyidikan Tindak Pidana Korupsi (Suatu Penelitian pada Kejaksaan Tinggi Sumatera Utara)

Abstract

Substantively, there are also different formulations of the definition of "state financial losses" that are scattered in various laws and regulations, this is one of several legal substance problems, where there is no common perception regarding the definition of state financial losses, especially in the implementation of corruption investigations in the North Sumatra High Prosecutor's Office. The formulation of the problem of this research is how the concept of "state finances" in various laws and regulations in Indonesia is related to corruption offenses, how are the obstacles of investigators in the North Sumatra High Prosecutor's Office in handling corruption cases, and whether the element of state financial losses can be a standard of proof for investigators in the North Sumatra High Prosecutor's Office to identify and prove the existence of acts of corruption, considering that this element is not solely directly related to acts of corruption. This type of research is normative legal research, prescriptive in nature. The approaches used are statutory approaches and conceptual approaches. The data used are primary and secondary data, which are collected with literature study and field study data collection techniques, with interview guidelines and document studies. The data is then analyzed using qualitative data analysis methods and deductive inference. The results of the study concluded that the concept of state finances includes state rights and obligations that can be valued in money and assets, involving policies and management of state assets. Associated with the offense of corruption, the element of harming state finances is the lack of money and assets with real and certain losses resulting from formal illegal acts. The obstacles to handling corruption cases in the North Sumatra High Prosecutor's Office are divided into substance, structure and legal culture. The element of "state financial loss" does not necessarily become a standard of proof to convince the existence of an act of corruption. Because not all acts / offenses that cause state financial losses are corruption. the element of formal unlawful acts is much more essential that needs to be proven.