Audit of state losses by the Gorontalo attorney general in a corruption case

Authors

  • Suardi Rais UNIVERSITAS ICHSAN GORONTALO

DOI:

https://doi.org/10.35326/volkgeist.v3i2.120

Keywords:

Legal Analysis; Audit; State Losses; Corruption

Abstract

In the process of proving Corruption Crime, it must fulfill the three elements contained in corruption, one of the elements of which is the loss of state finances as well as the Corruption Act. To prove the State's loss, the institutions that are authorized to audit the results of State losses will be involved. In this case the Supreme Audit Agency (BPK). As in Law No. 15 of 2006 and other institutions regulated outside the constitution, based on Circular of the Chief of the Supreme Court Number 4 of 2016, and based on the Decision of the Constitutional Court Number. 31 / PUU-X / 2012. But in some of the decisions of the Corruption Criminal Court, the process of proving the loss of state finances was carried out by the Gorontalo High Prosecutor's Office who did not have the authority to audit state financial losses in cases of corruption

Downloads

Download data is not yet available.

Downloads

Submitted

2019-04-09

Published

2019-04-10

How to Cite

Rais, S. (2019). Audit of state losses by the Gorontalo attorney general in a corruption case. Jurnal Hukum Volkgeist, 3(2), 104–110. https://doi.org/10.35326/volkgeist.v3i2.120

Issue

Vol. 3 No. 2 (2019): JUNE

Section

Articles

License

An author who publishes in  Jurnal Hukum Volkgeist agrees to the following terms:
  • Author retains the copyright and grants Jurnal Hukum Volkgeist the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal
  • The author is able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book) with the acknowledgment of its initial publication in this journal.
  • The author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).
Read more about the Creative Commons Attribution-ShareAlike 4.0 Licence here: https://creativecommons.org/licenses/by-sa/4.0/.