Peran BPKP dan Inspektorat Daerah dalam Penegakan Hukum Tindak Pidana Korupsi yang dilakukan oleh PNS Daerah (Studi Putusan Kasasi Mahkamah Agung Nomor 2247. K/Pid.Sus-K/2013)

Abstract

There are many issues related to the process of law enforcement in Indonesia, one of which is the case of corruption criminal acts. Talking about corruption, stigma or negative views are directly aimed at the corruptors or the people suspected to be corruptors. Common people always strongly condemn and cynically comment although the action committed is still under investigation. However, if the corruption case has been known by the public or even has been reported through the news media, the case is obligated to be processed and the criminal is being disposed of the most severe punishment without considering the amount accused. The definition of corruption is the same based on either the juridical perspective or the general definition. However, based on the juridical definition it refers to the substance of offense as formulated in laws and regulations while based on the general definition it is an act of bribery, abuse of power, or unlawful act committed for self-benefit, trade of power influence, and et cetera which are despicable in nature. The politics of budget give a special message to the regional heads to abide by the principle of decentralization that focuses on the pillars of democracy and supremacy of the law. In a country of democracy and laws, all regional government policies must be accountable. Specifically for the budget policy, accountability is through political law, state administrative law, and criminal law. If a deviation in administration occurs, it is resolved administratively; if a criminal deviation occurs, it is resolved through criminal law mechanism, namely corruption criminal act. In this research, the researcher is interested to find out how the corruption case through Supreme Court Ruling Number 2247.K/Pid.Sus-K/2013 committed by PNS (civil servant) in his position as Head of Department of Badan Kesatuan Bangsa (Kesbang) in 2009 in the management of Regional Finance for routine expenses/ consumable costs whose accountability has been reported and passed the BPK investigation. However, it is still stipulated as corruption with one of the pieces of evidence as the result of the Finance and Development Supervision Body (BPKP) investigation which is supposed to be Supervision Body in preventing Corruption. BPKP also attends the court as expert witness.