Tujuan penelitian menganalisis proses penanganan tindak pidana penipuan yang dilakukan oleh penyidik direktorat reserse kriminal umum polda sulawesi selatan. Metode yang digunakan peneliti di sini adalah penelitian secara umum dapat digolongkan dalam dua jenis yaitu penelitian empiris sosiologis. Hasil penelitian bahwah proses penyidikan tindak pidana penipuan pada direktorat reserse kriminal umum polda sulawesi selatan telah sesuai dengan ketentuan kuhap dan peraturan kapolri nomor 6 tahun 2019 tentang penyidikan tindak pidana. Progresivitas penanganan tindak pidana penipuan dan penggelapan pada direktorat reserse kriminal umum polda sulawesi selatan berhubungan dengan penerapan keadilan restoratif dalam penyidikan tindak pidana yang bertitik tolak pada dua komponen basis hukum yaitu peraturan (rules) dan perilaku (behavior). Komponen peraturan nampak dari beberapa aturan hukum tentang penerapan keadilan restoratif dalam penyidikan yang telah diatur dalam peraturan kepolisian, disamping itu pula komponen perilaku anggota polri terlihat dalam penerimaan laporan yang pro-rakyat dan penerapan keadilan restoratif dalam penyidikan tindak pidana. The research objective is to analyze the process of handling criminal acts of fraud carried out by investigators from the general criminal investigation directorate of the South Sulawesi Regional Police. The method used by researchers here is that research can generally be classified into two types, namely sociological empirical research. The results of the research show that the process of investigating criminal acts of fraud at the general criminal investigation directorate of the South Sulawesi Regional Police is by the provisions of the Criminal Procedure Code and the National Police Chief's regulation number 6 of 2019 concerning the investigation of criminal acts. The progress in handling criminal acts of fraud and embezzlement at the South Sulawesi Regional Police's general criminal investigation directorate is related to the application of restorative justice in the investigation of criminal acts which is based on two components of the legal basis, namely rules and behaviour. The regulatory component can be seen from several legal rules regarding the application of restorative justice in investigations which have been regulated in police regulations, besides that the behavioural component of police officers can be seen in the acceptance of pro-people reports and the application of restorative justice in the investigation of criminal acts.
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