<![CDATA[This research is conducted with the objectives of (1) understanding and analyzing the The use of discretion by public officials in the administration of government often raises legal issues when such policies have the potential to cause state losses and are associated with criminal acts of corruption. This study aims to analyze the legal regulations and forms of accountability of public officials in the use of discretion that may result in state losses, as well as to examine the elements of state losses and the relevance of progressive law in assessing the use of such discretion. This research is normative legal research with statutory, conceptual, and case approaches. Research results indicate that discretion is a legitimate authority under the Government Administration Law; however, its use is limited by the general principles of good governance and statutory regulations. The accountability of public officials can entail both official responsibility and personal liability, particularly when discretion is exercised through abuse of power that results in actual state losses, as defined under corruption criminal law. In this context, progressive law provides an evaluative perspective by emphasizing the importance of considering good faith, the purpose of public interest, and social utility, so that the assessment of discretion is not solely based on formal consequences but also on the substance of justice and societal welfare.]]>
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