Image of Nilai Pembuktian Laporan Hasil Pemeriksaan Penghitungan Kerugian Negara Yang Dibuat Oleh Inspektorat Dalam Proses Penanganan Perkara Tindak Pidana Korupsi Yang Dilakukan Oleh Kejaksaan Negeri Rokan Hilir
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Nilai Pembuktian Laporan Hasil Pemeriksaan Penghitungan Kerugian Negara Yang Dibuat Oleh Inspektorat Dalam Proses Penanganan Perkara Tindak Pidana Korupsi Yang Dilakukan Oleh Kejaksaan Negeri Rokan Hilir

This study aims to overcome the problems that often arise which institutions are actually most authorized to state the presence or absence of state losses. Answering this polemic, the Supreme Court (MA) issued a MA Circular Letter (SEMA) Number 4 of 2016. Article 23E paragraph (1) of the 1945 Constitution that the BPK is the only state institution authorized by the Act to conduct an audit of management and State financial accountability. The existence of the Supreme Court Circular Letter (SEMA) Number 4 of 2016 also contradicts the Constitutional Court Decree Number: 31 / PUU-X / 2012 which states proof of corruption, the KPK can not only coordinate with BPKP and BPK but can also coordinate with other agencies Or Article 32 Paragraph (1) of the Corruption Crime Act states that "obviously there has been a state financial loss" is a loss that can be calculated based on the findings of the competent agency or the appointed public accountant.
The results of the study show that First, the LHK-PKN Requirements are stipulated as evidence which must be proven in a trial, must meet the requirements as regulated in the Criminal Procedure Code. LHP-PKN Audit Results must be considered before they are determined as evidence in the trial evidence. Based on the results of this study, the author concludes the requirements for calculating the report on the results of the examination of the calculation of State Losses before being determined as evidence in the proof, the Judge must first consider the truth of the LHP-PKN, or the judge may request to be recounted in relation to the Calculation of State Losses. Second, the LHP-PKN evidentiary value made by the Inspectorate in the process of handling corruption cases is included in the evidence, so that it has value and can be considered by the judge in deciding a Criminal case, so that the LHK-PKN made by the Inspectorate is related to the Corruption Case being evidence must go through judges' judgments and beliefs. The judge considers the truth of the LHP-PKN and the judge can ask for a recount.


Keywords: LHK-PKN, Inspectorate, Corruption Crime

Ketersediaan
#
Perpustakaan Universitas Riau 10 14. 219 (0016)
10 14. 219 (0016)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 14. 219 (0016)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Ilmu Hukum.,
Deskripsi Fisik
xi, 142 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 14. 219 (0016)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) ILMU HUKUM
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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