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Dharma, Widya Castrena Budi
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KEWENANGAN APARAT PENGAWASAN INTERN PEMERINTAH DALAM MENENTUKAN KERUGIAN KEUANGAN NEGARA Dharma, Widya Castrena Budi
Jurnal Idea Hukum Vol 9, No 2 (2023): Jurnal Idea Hukum
Publisher : MIH FH UNSOED

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.jih.2023.9.2.393

Abstract

AbstractIn the event that there is an investigation of a criminal act of corruption carried out by law enforcement officials in the implementation of an activity sourced from the State Budget (APBN) or Regional Budget (APBD), it must first be proven by the results of supervision / examination of state financial management responsibilities carried out by an institution that has the authority to do so. Based on the theory of the source of authority and the granting of authority, the Supreme Audit Agency (BPK) is a state institution that is attributively authorized to determine state financial losses in the implementation of the APBN and APBD. However, in practice, law enforcement officials coordinate and request official assistance from the government internal supervisory apparatus (APIP) in the context of calculating state financial losses in investigating corruption crimes.Keywords: BPK, APIP, state financial losses. AbstrakDalam hal terdapat penyidikan tindak pidana korupsi yang dilakukan oleh aparat penegak hukum dalam pelaksanakan suatu kegiatan yang bersumber dari Anggaran Pendapatan dan Belanja Negara (APBN) atau Anggaran Pendapatan dan Belanja Daerah (APBD), maka harus dibuktikan terlebih dahulu dengan hasil pengawasan/pemeriksaan tangggung jawab pengelolaan keuangan negara yang dilakukan oleh lembaga yang memiliki kewenangan untuk hal tersebut. Berdasarkan teori sumber wewenang dan pemberian wewenang, Badan Pemeriksa Keuangan (BPK) merupakan lembaga negara yang secara atribusi diberikan wewenang untuk menetapkan kerugian keuangan negara dalam palaksanaan APBN dan APBD. Namun dalam prakteknya aparat penegak hukum berkoordinasi dan meminta bantuan kedinasan kepada aparat pengawasan intern pemerintah (APIP) dalam rangka penghitungan kerugian keuangan negara dalam penyidikan tindak pidana korupsi.Kata Kunci: BPK, APIP, kerugian keuangan negara.
MASA DEPAN PERAMPASAN ASET TINDAK PIDANA DI INDONESIA BERDASARKAN KONTRUKSI HUKUM NON-CONVICTION BASED ASSET FORFEITURE Dharma, Widya Castrena Budi
Jurnal Idea Hukum Vol 9, No 2 (2023): Jurnal Idea Hukum
Publisher : MIH FH UNSOED

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.jih.2023.9.2.385

Abstract

AbstractThis research aims to determine the legal construction of Non-Conviction Based Asset Confiscation in the Criminal Asset Confiscation Bill in Indonesia. Besides that, it also examines the Best Practice of Non-Conviction Based Asset Forfeiture as a concept for confiscation of criminal assets in several countries as well as prospective policies for implementing Non-Conviction Based Asset Forfeiture in Confiscation of Criminal Assets in Indonesia. This research was conducted through a statutory approach, a Conceptual Approach and a Comparative Approach. The results of the research show that the Non-Conviction Based Asset Forfeiture legal construction in the Criminal Asset Confiscation Bill in Indonesia is a new regulatory construction that allows the return of assets resulting from criminal acts without punishment in criminal courts. With this mechanism, there is an opportunity for the state to confiscate all assets that are suspected to be the proceeds of criminal acts and other assets that are suspected to be used or have been used as instruments (instrumentalities) for committing criminal acts. Best Practices for Non-Conviction Based Asset Forfeiture are currently only being implemented in common law states. The challenge of implementing non-conviction-based asset confiscation in the application of criminal assets in Indonesia must be in harmony and harmony with Human Rights. Based on this, the Asset Confiscation Bill must be enriched and updated, namely by studying the application of assets in civil law countries. Criminal asset confiscation must be carried out carefully and the Criminal Asset Confiscation Bill must regulate certain criminal acts.Keywords : Legal Construction, Asset Confiscation, Non-Conviction Based Asset Forfeiture. AbstrakPenelitian ini ditujukan untuk mengetahui kontruksi hukum Non-Conviction Based Asset Forfeiture dalam RUU Perampasan Aset Tindak Pidana di Indonesia. Selain itu juga mengkaji Best Practice  Non-Conviction Based Asset Forfeiture sebagai konsep perampasan aset tindak pidana di beberapa Negara serta prospektif tantangan penerapan Non-Conviction Based Asset Forfeiture dalam Perampasan Aset Tindak Pidana di Indonesia. Penelitian ini dilakukan melalui pendekatan perundang-undangan (Statute approach), pendekatan konsep (Conceptual approach), dan pendekatan perbandingan (Comparative approach). Hasil penelitian menunjukan bahwa, kontruksi hukum Non-Conviction Based Asset Forfeiture dalam RUU Perampasan Aset Tindak Pidana di Indonesia adalah suatu kontruksi pengaturan baru yang memungkinkan dilakukannya pengembalian aset hasil tindak pidana tanpa putusan pengadilan dalam perkara pidana. Dengan mekanisme ini, terbuka kesempatan bagi negara untuk merampas segala aset yang diduga merupakan hasil tindak pidana (proceed of crimes) dan aset-aset lain yang patut diduga akan digunakan atau telah digunakan sebagai sarana (instrumentalities) untuk melakukan tindak pidana. Best Practice Non-Conviction Based Asset Forfeiture saat ini baru dikaji di negara-negara common law. Tantangan penerapan non-conviction based asset forfeiture dalam perampasan aset tindak pidana di Indonesia harus selaras dan harmonis dengan Hak Asasi Manusia. Berdasarkan hal tersebut maka RUU Perampasan Aset harus diperkaya dan diperbarui yaitu dengan kajian-kajian pemberlakuan perampasan aset di negara-negra civil law, Perampasan aset tindak pidana harus dilakukan secara cermat dan RUU perampasan aset tindak pidana harus mengatur tindak pidana tertentu.Kata Kunci : Kontruksi Hukum, Perampasan Aset, Non-Conviction Based Asset Forfeiture.