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Journal : Arena Hukum

FUNGSI AUDIT INVESTIGATIF PADA BUMN PERSERO UNTUK MENGHITUNG KERUGIAN NEGARA DALAM PERSPEKTIF HUKUM POSITIF DAN HUKUM ISLAM Susanto Susanto
Arena Hukum Vol. 16 No. 1 (2023)
Publisher : Arena Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.arenahukum.2023.01601.3

Abstract

This study aims to discover the new role of investigative audit in BUMN Persero in calculating state losses in the perspective of positive law and Islamic law. The results of the study indicate that the investigative audit function of BUMN Persero to calculate state losses can be used as evidence. This makes the determination of state losses an important matter to determine whether a prosecution can be continued or not. Errors in determining state losses can result in failure in law enforcement. There is a difference in the concept of returning state losses due to corruption between positive law and Islamic law. In positive law, the state's recovery of losses cannot cancel the crime, and only mitigates the punishment. Whereas in the Islamic law, restitution of state losses is a good intention and is considered sufficient to resolve the problem of corruption.
Co-Authors ., Mukrodi Achmad Mubarok Ade Saputra Agung Muhammad Agung Nugroho Akbar Faisal Karim Ali Imron Ali Mubarok Ali Mubarok Amelia Haryanti Amilia Suryanita Andika Kharis Akhmadi Anggraeni, RR Dewi Anita Marwing, Anita Apriansyah, Muger Aria Dimas Harapan Arifudin Arifudin Ayuk Ayus Istingadah Bachtiar Bachtiar Bambang Santoso Bambang Santoso Bambang Wiyono Bambang Wiyono Bambang Wiyono Bastianon Bastianon Bastianon Bastianon Bastianon Bastianon Bastianon Bastianon Bastinaon Bastinaon Belly Isnaeni Boniarta Samosir Budi Kristian Chotamul Fajri Chotamul Fajri Chotamul Fajri Corry Nata Dadan Herdiana Dadan Herdiana Dadan Herdiana Defruzer Defruzer Dhoni Presti Wahyono Dian Ekawati Dian Yusuf Ponco Saputro Didik Iswadi, Didik Dimas Semantri Dyas Mulyani Benazir Dyas Mulyani Benazir Dyas Mulyani Benazir Dyra Mayang Sukhma Eka Martiana Wulansari Elmer Micu Soriano Endi Arofa Erick Cristian Fabrian Siagian Fridayani Fridayani Fridayani Wongsowinoto Ghifari Ridhaimaduddin Majid Gregorius Hermawan K Gregorius Hermawan Kristyanto Gumelar Dewi Larasati Gunartin Gunartin Gunawan Gunawan Hadi Supratikta Hadi Sutopo Hanne Puspita Berliane Susanti Hermawan, Widiantoni IIN INDRIANI Iin Indriani Irawan Saputro Isnu Harjo Prayitno Kartono Kartono Keti Respati Khuzaeni Lisnawati Lisnawati Loisa Diana Raya M. l Aidi Mardin Sipayung Matheus Raditya Chrisputranto Meigi Meigi Mochammad Imron Awalludin Moh Sutoro Moh. Sutoro Mohamad Duddy Dinantara Mohamad Duddy Dinantara Muger Apriansyah Muhamad Iqbal Muhamad Iqbal Muhamad Iqbal Muhamad Iqbal Muhamad Iqbal Iqbal Muhammad Duddy Dinantara Muhammad Iqbal Muhammad Jagad Khonjogo Muhammad Wafatajul Arifin Mulya Adhi Pradana, Fajar Nardi Sunardi Neni Ruhaeni Neni Sri Imaniyati Nova Susanti Noviyanti Noviyanti Nurhayati Okki Oktaviandi Oksidelfa Yanto Oksidelfa Yanto Panduma Putra Pratama Pramadjaya, Angga Purmanto Purmanto Putri Novita Sari Raditya Feda Rifandhana, Raditya Feda Rahma Yunita Riandi Pratama MZ Rizal S Gueci Rizal S. Gueci Roberto Rossi Rosa Lesmana Rudi Wahyudi Sahroni Sahroni Sahroni Sahroni Sahroni Sahroni Sairin Sairin Sairin Sairin Sairin Samsul Anwar Samuel Soewita Sarwani Sarwani Septi Anjarwati Sholekhah, Elok Faradina Isnawaty Slamet Afandi Subarto Subarto, Subarto Suciati Muanifah Suhendar Suhendar Surya - Marthadinata Suworo Suworo T. Muamar Kadafi Tarwijo Tarwijo Tato Setiawan Tato Setiawan Threesna Setyady Tommi Santoso Turnya Vivi An’nisa Hanan Santoso Wahono Widodo Wahyono Wahyono Wahyono, Bambang Angkoso Wawan Supriyatna Wawan Supriyatna Wiwik Hasbiyah Yayan Sudaryana Yoga Ars Yanuary Yoyon M. Darusman Yoyon Mulyana Darusman Yulian Bayu Ganar Yulian Bayu Ganar Yulian Bayu Ganar Yusuf Supardi Yuzon Sutrirubiyanto Nova Zakaria Romadhani Zulfitra - Zulfitra Zulfitra Zulfitra Zulfitra Zulfitra Zulfitra Zulfitra