<![CDATA[Corruption in village funds has caused significant losses to state finances and has become a challenge in law enforcement efforts, particularly regarding the recovery of state losses. This study aims to determine the effectiveness of recovering state financial losses resulting from village fund corruption and to identify obstacles encountered in the recovery process at the Musi Rawas District Attorney’s Office.This research uses a normative-empirical legal research method. Data were obtained through secondary data collection from legal documents, legislation, and literature studies, as well as primary data collected through interviews with relevant parties at the research location. The data were analyzed qualitatively by examining the implementation of legal provisions in practice.The results indicate that the effectiveness of recovering state financial losses due to village fund corruption has not been optimal when relying solely on the criminal justice mechanism. The main obstacles include the weakness of legal provisions related to substitute imprisonment, difficulties in tracing and confiscating assets, the use of cash-based financial transactions in village fund management, and the lengthy process of calculating state losses. The Musi Rawas District Attorney’s Office has attempted to optimize recovery efforts through the role of State Attorneys and the follow the money approach. However, strengthening asset recovery mechanisms is still needed to improve the effectiveness of state financial loss recovery.Keywords: Effectiveness, Recovery, State Financial Losses, Corruption, Village FundsAbstrakTindak pidana korupsi dana desa menyebabkan kerugian terhadap keuangan negara dan menjadi salah satu tantangan dalam upaya penegakan hukum, khususnya terkait pengembalian kerugian negara. Penelitian ini bertujuan untuk mengetahui efektivitas pengembalian kerugian keuangan negara akibat tindak pidana korupsi dana desa serta mengidentifikasi kendala dalam proses pengembaliannya di Kejaksaan Negeri Musi Rawas.Penelitian ini menggunakan metode penelitian hukum normatif-empiris. Pengumpulan data dilakukan melalui data sekunder berupa peraturan perundang-undangan, dokumen hukum, dan studi kepustakaan, serta data primer yang diperoleh melalui wawancara dengan pihak terkait di lokasi penelitian. Analisis data dilakukan secara kualitatif dengan mengkaji penerapan ketentuan hukum dalam praktik.Hasil penelitian menunjukkan bahwa efektivitas pengembalian kerugian keuangan negara akibat tindak pidana korupsi dana desa belum berjalan secara optimal apabila hanya mengandalkan mekanisme peradilan pidana. Hambatan utama dalam proses pengembalian kerugian negara meliputi kelemahan ketentuan hukum terkait pidana pengganti, kesulitan dalam melakukan penelusuran dan penyitaan aset, karakter transaksi keuangan desa yang masih banyak dilakukan secara tunai, serta lamanya proses penghitungan kerugian negara. Kejaksaan Negeri Musi Rawas telah melakukan berbagai upaya melalui optimalisasi peran Jaksa Pengacara Negara dan pendekatan follow the money. Namun, diperlukan penguatan mekanisme pemulihan aset agar pengembalian kerugian keuangan negara dapat berjalan lebih efektif.Kata kunci: Efektivitas, Pengembalian, Kerugian Keuangan Negara, Korupsi, Dana Desa]]>
