Jurnal Hukum IUS QUIA IUSTUM
Vol. 21 No. 1: Januari 2014

Hubungan Antara Sumber dan Metode Penghitungan Kerugian Keuangan Negara dengan Penetapan Uang Pengganti

Mahrus Ali (Universitas Islam Indonesia)



Article Info

Publish Date
25 Apr 2016

Abstract

There are two main things discussed in this research; first, the source of the state financial loss and the calculation method in the court decision of corruption case, and second,the correlation between the calculation method of the state financial loss in the legal perspective of the judges and the decision on the amount of indemnification. This research is a normative legal study. The result of the research shows that first, the source of the state financial loss varies from the asset release, fictitious activities, unsettled payables of tax payers, andout-of-budget expenses, with the calculation method used involving rounded down total loss, main loss, main loss plus interest, and the margin between the amount of the budget subtracted by the realization of the used amount. Second, in deciding the amount of the indemnification, not all of the judges referred to the calculation method of the state financial loss.

Copyrights © 2014






Journal Info

Abbrev

IUSTUM

Publisher

Subject

Law, Crime, Criminology & Criminal Justice

Description

Ius Quia Iustum Law Journal is a peer-reviewed legal journal that provides a forum for scientific papers on legal studies. This journal publishes original research papers relating to several aspects of legal research. The Legal Journal of Ius Quia Iustum beginning in 2018 will be published three ...