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All Journal Jurnal Ilmiah Edunomika (JIE) Journal of Law and Humanity Studies
Tirtakusuma, Andreas Eno
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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AUDIT INVESTIGASI KERUGIAN KEUANGAN NEGARA DALAM PENYIMPANGAN PENGELOLAAN DANA DESA DI KECAMATAN DUSUN SELATAN KABUPATEN BARITO SELATAN KALIMANTAN TENGAH Tirtakusuma, Andreas Eno
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15229

Abstract

The main use of Village Funds is directed for community development and empowerment projects, including the development of basic services: education, health, infrastructure and basic needs. Its effective management is an integral part of overall village financial management in the Regional Revenue and Expenditure Budget (APBD). Transparency and accountability are very important considering the potential for abuse such as Village Fund corruption cases. In Dusun Selatan District, South Buntok Regency, Central Kalimantan Province, there are 24 villages where part of the Village Fund is set aside and collected as participation in the establishment of Village-Owned Enterprises (BUMDes), with the business name: "BUMDes BERSAMA 24." An investigative audit conducted by the Financial and Development Supervisory Agency (BPKP) concluded that (in the 2018-2020 period) there was State financial losses amounting to IDR 583,553,383.00. The research is intended to examine investigative audit practices and the use of audit results in prosecuting Village Fund corruption cases, especially regarding the irregularities in the "BUMDes Bersama 24" management. It was found that the Investigation Audit was the basis for calculating state financial losses in the Village Fund corruption case, even though the audit was not carried out by the BPK (Financial Audit Agency). Keywords: Village Funds, Village BUMN, Investigative Audit
Items Wrongfully Seized in Corruption Cases Tirtakusuma, Andreas Eno
Journal of Law and Humanity Studies Vol. 2 No. 2 (2025): Journal of Law and Humanity Studies
Publisher : Penerbit Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/yy455119

Abstract

This paper examines the legal mechanism for third parties to file objections to the wrongful seizure of items, focusing on the applicability of Supreme Court Regulation (PERMA) No. 2 of 2022. The approaches used include legislative, case-based, and conceptual approaches. The Djoko Susilo case serves as a concrete example, where the defendant's family filed an objection to the seizure of assets that were not proceeds of a crime. PERMA No. 2 of 2022 provides a procedure for filing objections in an orderly, swift, and cost-free manner, while avoiding overlap between civil and administrative jurisdictions. However, the success of the objection is heavily dependent on proving the "good faith" of the third party, a concept that in practice is often subject to multiple interpretations and prone to misuse. This PERMA has unified legal interpretations, provided legal certainty, and strengthened the protection of ownership rights of third parties not involved in criminal activities, although the element of "good faith" remains a crucial point in determining whether the objection request will be granted by the judge. This concept needs to be clarified normatively to prevent legal ambiguity and ensure the principle of substantive justice in criminal law enforcement, particularly in corruption cases involving property.
AUDIT INVESTIGASI KERUGIAN KEUANGAN NEGARA DALAM PENYIMPANGAN PENGELOLAAN DANA DESA DI KECAMATAN DUSUN SELATAN KABUPATEN BARITO SELATAN KALIMANTAN TENGAH Tirtakusuma, Andreas Eno
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15229

Abstract

The main use of Village Funds is directed for community development and empowerment projects, including the development of basic services: education, health, infrastructure and basic needs. Its effective management is an integral part of overall village financial management in the Regional Revenue and Expenditure Budget (APBD). Transparency and accountability are very important considering the potential for abuse such as Village Fund corruption cases. In Dusun Selatan District, South Buntok Regency, Central Kalimantan Province, there are 24 villages where part of the Village Fund is set aside and collected as participation in the establishment of Village-Owned Enterprises (BUMDes), with the business name: "BUMDes BERSAMA 24." An investigative audit conducted by the Financial and Development Supervisory Agency (BPKP) concluded that (in the 2018-2020 period) there was State financial losses amounting to IDR 583,553,383.00. The research is intended to examine investigative audit practices and the use of audit results in prosecuting Village Fund corruption cases, especially regarding the irregularities in the "BUMDes Bersama 24" management. It was found that the Investigation Audit was the basis for calculating state financial losses in the Village Fund corruption case, even though the audit was not carried out by the BPK (Financial Audit Agency). Keywords: Village Funds, Village BUMN, Investigative Audit
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