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Susanto Susanto
Program Studi Magister Hukum, Program Pascasarjana, Universitas Pamulang
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Arena Hukum

 1 
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 Achmad Mubarok, Achmad Ade Saputra Agung Muhammad Agung Nugroho Agus Salim Ahmad Sopian, Ahmad Akbar Faisal Karim Akhmadi, Andika Kharis Ali Imron Ali Mubarok Ali Mubarok Amelia Haryanti Amilia Suryanita Andika Kharis Akhmadi Anggraeni, RR Dewi Anggraeni, RR. Dewi Anita Marwing, Anita Apriansyah, Muger Aria Dimas Harapan Arifin, Muhammad Wafatajul Arifudin arifudin Arifudin Arifudin Ayuk Ayus Istingadah Ayuning Budiati Bachtiar Bachtiar Bachtiar Bachtiar Bachtiar Bachtiar Bambang Santoso Bambang Santoso Bambang Santoso Bambang Wiyono Bambang Wiyono Bambang Wiyono Bambang Wiyono, Bambang Bastianon Bastianon Bastianon Bastianon Bastianon Bastianon Bastianon Bastianon Bastianon, Bastianon Bastinaon Bastinaon Beli Isnaeni Belly Isnaeni Benazir, Dyas Mulyani Bhanu Prakash Nunna Boniarta Samosir Budi Kristian Cannavaro, Rian Chotamul Fajri Chotamul Fajri Chotamul Fajri Corry Nata Dadan Herdiana Dadan Herdiana Dadan Herdiana Defruzer Defruzer Defruzer, Defruzer Dhoni Presti Wahyono Dian Eka Prastiwi 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 Ema Farida Endi Arofa Erick Cristian Fabrian Siagian Fajar Mulya Adhi Pradana Fajri, Chotamul Farida, Ema Ferziyansah Fridayani Fridayani Fridayani Ghifari Ridhaimaduddin Majid Gregorius Hermawan K Gregorius Hermawan Kristyanto Gueci, Rizal S Gueci, Rizal S. Gumelar Dewi Larasati Gunartin Gunartin Gunawan Gunawan Gunawan Gunawan Hadi Supratikta Hadi Sutopo Hanne Puspita Berliane Susanti Hatorangan, Belly Herdiana, Dadan Herlansyah, Riki Hermawan, Widiantoni Iin Indriani Iin Indriani IIN INDRIANI Imanuddin, Iman Indriani, Iin Irawan Saputro Irawan Saputro Isnu Harjo Prayitno Kadafi, T. Muamar Kartono Kartono Keti Respati Khuzaeni Kristian, Budi Kurniasih, Cicih Larasati, Gumelar Dewi Lely Zakiah Gunsar Lisnawati Lisnawati Loisa Diana Raya M. l Aidi Majid, Ghifari Ridhaimaduddin Mardin Sipayung Matheus Raditya Chrisputranto Meigi Meigi 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 Muhamad Iqbal Muhamad Iqbal Iqbal Muhammad Duddy Dinantara Muhammad Iqbal Muhammad Iqbal Muhammad Jagad Khonjogo Muhammad Wafatajul Arifin Muhammad, Agung Muis, Muhamad Ibnu Syukur Mulya Adhi Pradana, Fajar Nardi Sunardi Neni Ruhaeni Neni Sri Imaniyati Nova Susanti Nova Susanti Noviyanti Noviyanti Novriana Amran, Gita Nurhayati Okki Oktaviandi Oksidelfa Yanto Oksidelfa Yanto Oksidelfa Yanto Oktaviandi, Okki Panduma Putra Pratama Pramadjaya, Angga Pramesti, Silvia Pratama, Panduma Putra Priyantoro, Cici Purmanto Purmanto Putri Novita Sari Putri Novita Sari Raditya Feda Rifandhana, Raditya Feda Rahma Yunita Rahma Yunita, Rahma Respati, Keti Riandi Pratama MZ Riau, Dwi Putranto Rizal S Gueci Rizal S. Gueci Roberto Rossi Romadhani, Zakaria Rosa Lesmana Rudi Wahyudi Sahroni Sahroni Sahroni Sahroni Sahroni Sahroni Sairin Sairin Sairin Sairin Sairin Samsul Anwar Samuel Soewita Sanjaya, Endang Saputro, Dian Yusuf Ponco Sarwani Sarwani Septi Anjarwati Sholekhah, Elok Faradina Isnawaty Siagian, Erick Cristian Fabrian Slamet Afandi Soewita, Samuel Subarto Subarto, Subarto Suciati Muanifah Suhendar Suhendar Suhendar Suhendar, Suhendar Suhendra Anjar Dinata Sukhma, Dyra Mayang Sulistio Nugroho, Gandung Supriyatna, Wawan Surya - Marthadinata Susanti, Hanne Puspita Berliane Suworo Suworo T. Muamar Kadafi Tarwijo Tarwijo Tato Setiawan Tato Setiawan Threesna Setyady Tiara Aninditha Tommi Santoso Tri Ramdani , Friki Turnya Vivi An’nisa Hanan Santoso Wahono Widodo Wahono Widodo Wahyono Wahyono Wahyono, Bambang Angkoso Wahyono, Dhoni Presti Wahyu Wicaksono, Filipus Waruwu, Jhonatan Aditia Wawan Supriyatna Wawan Supriyatna Wendy Asswan Cahyadi Wiwik Hasbiyah Wongsowinoto, Fridayani Yanuary, Yoga Ars Yayan Sudaryana Yoga Ars Yanuary Yoyon M. Darusman Yoyon Mulyana Darsuman 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