PERAN BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) DALAM MEMBANTU PENYIDIK PADA TINDAK PIDANA KORUPSI
Abstract
ABSTRACT
Financial Supervisory Agency (BPKP) is a non-departmental institutions in charge of organizing government in the field of financial supervision countries / regions and development include audit, consulting, assistance, evaluation, the eradication of corruption in the implementation of national development by carrying out its functions stipulated in Presidential Regulation Number 192 2014 on the Financial and Development Supervisory Agency. Five years of the corruption court record by record integrity field per 11 December 2015 at least 169 prosecute corruption cases. 162 of them have been sentenced by the judge, while the seven remaining cases are in the process of the trial. Problems studied were 1) How BPKP role in helping investigations on corruption in the High Court of West Sumatra? 2) What is the procedure BPKP in calculating state losses in the case of corruption in West Sumatra? This study used socio legal approach. Data used include primary data and secondary data. Data were collected through interviews and documentary study. The data were analyzed qualitatively. From the research can be summarized as follows: 1) the role of the BPKP to assist the investigations carried out in accordance jobs of audit data on the use of financial assets and the country / region in the development abused by the perpetrators of corruption. 2) Audit procedures to calculate the loss of assets or financial state caused by a corruption in West Sumatra.
Keywords:Â Â Strategy, Financial and Development Supervisory Board, Investigators, Corruption
References
Daftar Pustaka
Buku-Buku:
Bambang Waluyo, 1991,Penelitian Hukum Dalam Praktek,Sinar Grafika, Jakarta.
Bambang Sugono, 2012, Metodologi Peneletian Hukum, cet. 12, Raja Grafindo Persada, Jakarta.
Soerjono Soekanto, 2001, Pengantar Penelitian Hukum, Universitas Indonesia, Jakarta.
Peraturan Perundang-Undangan:
Undang-undang Nomor 8 Tahun 1981 tentang Hukum Acara Pidana
Undang-undang Nomor 31 Tahun 1999 yang diubah dengan Undang-undang Nomor 20 Tahun 2001 tentang tentang Pemberantasan Tindak Pidana Korupsi
Peraturan Pemerintah Nomor 27 tahun 1983 tentang Pelaksanaan Kitab Undang-undang Hukum Acara Pidana
Peraturan Presiden Nomor 64 Tahun 2005 tentang Perubahan Keenam Atas Keputusan Presiden Nomor 103 Tahun 2001 Tentang Kedudukan, Tugas, Fungsi, Kewenangan, Susunan Organisasi, dan Tata Kerja Lembaga Pemerintah Non Departemen.
Peraturan Presiden Nomor 192 Tahun 2014 tentang Badan Pengawas Keuangan dan Pembangunan
Sumber Lain-lain:
Ganjarsayogo’s Blog, Data (Pengertian, Jenis, Metode Pengumpulan) dan Variabel Penelitian , https://ganjarsayogo.wordpress.com
Riyadi dan Deddy Supriyadi Bratakusumah, Pengertian Pembangunan Menurut Para Ahli, http://infodanpengertian.blogspot.co.id/2015/04/pengertian-pembangunan-menurut-para-ahli.html di akses tanggal 19 september 2016 pukul 10:12 WIB
Wikipedia, Pengertian Badan Pengawasan Keuangan dan Pembangunan https://id.wikipedia.org/wiki/Badan_Pengawasan_Keuangan_dan_Pembangunan
