KHOIRUTTAMAM, KHOIRUTTAMAM (2025) PEMBUKTIAN PERKARA TINDAK PIDANA KORUPSI BERDASARKAN HASIL AUDIT PENGHITUNGAN KERUGIAN KEUANGAN NEGARA YANG TIDAK DILANDASKAN PADA KEPATUTAN (Studi Kasus Perkara Nomor: 24/Pid.Sus-TPK/2022/PN Srg). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Proof in corruption cases is an absolute requirement to ensure the fulfillment of legal justice. This is based on the results of an audit calculating state financial losses conducted by the Financial and Development Supervisory Agency (BPKP) in the corruption case Number: 24/Pid.Sus-TPK/2022/PN Srg, where no direct confirmation was made to the parties involved, thereby failing to meet the principle of propriety. Based on this background, the problems examined in this research are: how is the proof of state financial loss that is solely based on the statement of the Financial and Development Supervisory Agency (BPKP)? and how is the proof in resolving corruption cases grounded on the principle of propriety? This research uses the theory of evidence and the theory of due process of law, which emphasize the importance of procedural and substantive justice. The research method used is normative juridical with a statutory and case approach. It uses secondary data sources, consisting of primary, secondary, and tertiary legal materials, with data collection techniques through literature study analyzed qualitatively. The research results show that the audit result is neither objective nor complete because the auditor did not directly clarify with the defendant in the a quo case, even though the auditor’s work process was related to the defendant’s involvement in the case. This potentially violates formal requirements and raises doubts about the material requirements in proving state financial losses. Proving corruption cases without being based on propriety may harm the principle of justice and equality before the law. Strengthening the standards for conducting audits to calculate state financial losses that ensure the independence and objectivity of auditors is a crucial step in ensuring that the proof in corruption cases can support a fair and non-discriminatory judicial process.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Pembuktian dalam perkara tindak pidana korupsi merupakan syarat mutlak untuk menjamin terpenuhinya keadilan hukum. Dilatarbelakangi oleh adanya hasil audit penghitungan kerugian keuangan negara oleh Badan Pengawasan Keuangan dan Pembangunan (BPKP) dalam perkara korupsi Nomor: 24/Pid.Sus-TPK/2022/PN Srg, yang tidak dilakukan konfirmasi langsung terhadap pihak yang terlibat sehingga tidak terpenuhinya prinsip kepatutan. Berdasarkan latar belakang tersebut, permasalahan yang dikaji dalam penelitian ini adalah bagaimana pembuktian kerugian keuangan negara yang hanya didasarkan pada keterangan Badan Pengawasan Keuangan dan Pembangunan (BPKP)? dan bagaimana pembuktian dalam penyelesaian perkara tindak pidana korupsi yang dilandaskan pada kepatutan?. Penelitian ini menggunakan teori pembuktian dan teori due process of law yang menekankan pentingnya keadilan prosedural dan substantif. Metode penelitian yang digunakan adalah yuridis normatif dengan pendekatan undang-undang dan pendekatan kasus. Menggunakan sumber data sekunder, terdiri dari bahan hukum primer, sekunder, dan tersier dengan teknik pengumpulan data studi pustaka dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa hasil audit yang tidak objektif dan tidak lengkap karena auditor tidak melakukan klarifikasi secara langsung kepada terdakwa perkara a quo sedangkan apa yang auditor kerjakan dalam proses auditnya adalah terkait keterlibatan terdakwa dalam perkara a quo sehingga berpotensi melanggar syarat formil dan menimbulkan keraguan terhadap syarat materiil dalam pembuktian kerugian negara. pembuktian perkara korupsi yang tidak berlandaskan pada kepatutan dapat menciderai asas keadilan dan persamaan di hadapan hukum. Penguatan standar pelaksanaan audit penghitungan kerugian keuangan negara yang menjamin independensi dan objektivitas auditor menjadi langkah penting dalam memastikan pembuktian perkara korupsi dapat mendukung proses peradilan yang adil dan tidak diskriminatif. | |||||||||
| Subjects: | K Law > K Law (General) | |||||||||
| Divisions: | 01-Fakultas Hukum 01-Fakultas Hukum > 74201-Program Studi Ilmu Hukum |
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| Depositing User: | Mr Khoiruttamam Khoiruttamam | |||||||||
| Date Deposited: | 26 Aug 2025 08:32 | |||||||||
| Last Modified: | 26 Aug 2025 08:32 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/52859 |
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