Eksistensi Kewenangan Jaksa dalam Menentukan Unsur Kerugian Keuangan Negara sebagai Pembuktian pada Perkara Tindak Pidana Korupsi (Analisis Putusan Pengadilan Negeri Medan No. 17/Pid.Sus-TPK/2016/PN Mdn)

Abstract

Constitutionally, the institution that determines state losses is the authority of the Supreme Audit Agency (hereinafter referred to as BPK). This is regulated in Articles 23 E to Article 23 G of the 1945 Constitution (hereinafter referred to as the 45th Constitution) and continued through Law Number 15 of 2006 concerning the Supreme Audit Board (hereinafter referred to as the BPK Law. The problems in writing this thesis are, Why does the element of state financial loss need to be proven in cases of corruption, the agency that is authorized to determine the calculation of state financial losses in cases of corruption, and how is the existence of the prosecutor's authority in determining the element of state loss as evidence in cases of criminal acts corruption crime (Decision Analysis No. 17/Pid.Sus.TPK/2016/PN-Mdn). The research method used in this study is Normative Juridical reviewing documents, namely primary legal materials consisting of legal materials consisting of all binding laws and regulations, namely the 1945 Constitution of the Republic of Indonesia, Law Number 31 of 1999 concerning the Eradication of Corruption Crimes, Law Number 15 of 2004 concerning Examination of State Financial Management and Responsibility, Law Number 15 of 2006 concerning the Supreme Audit Agency. The results of this study are that the element of loss to state finances is proven because in a criminal act of corruption it is in accordance with the material offense in the Constitutional Court decision No. 25/PUU/XIV/2016, according to the elements of this material offense, the consequences arising from a criminal act of corruption are the basis for proving someone committed a criminal act of corruption. state based on the provisions of the constitution that apply based on the 1945 Constitution is the Supreme Audit Agency, whereas according to Sema No. 4 of 2016, BPK can coordinate with the Development Finance Audit Agency (BPKP), the Attorney General's Office, the Government Internal Supervisory Apparatus (APIP). No. 4 of 2016, and the Prosecutor made this calculation in accordance with his authority contained in Law No. 16 of 2004.