Bramastyo, Narendra Aryo (2014) Laporan Audit Investigasi Sebagai Bukti Permulaan Pada Penyidikan Tindak Pidana Korupsi. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini membahas mengenai salah satu upaya penegakan hukum terhadap tindak pidana korupsi, yaitu penanganan tindak pidana korupsi menggunakan bantuan laporan audit investigasi yang dihasilkan oleh Badan Pemeriksa Keuangan (BPK) atau Badan Pemeriksa Keuangan Dan Pembangunan (BPKP) sebagai bukti permulaan pada tingkat penyidikan. Laporan hasil audit investigasi tersebut selanjutnya dijadikan salah satu acuan untuk menentukan unsurunsur melawan hukum dan kerugian negara yang ditimbulkan oleh pelaku tindak pidana korupsi. Permasalahan yang timbul yaitu tidak ada aturan baku yang memberikan kewenangan penyidik untuk menggunakan laporan audit investigasi untuk menetapkan suatu kasus sebagai tindak pidana korupsi dan menntukan pihak-pihak yang terlibat. Rumusan masalah yang dimunculkan untuk dilakukan pembahasan adalah, (1) apakah laporan audit investigasi dapat dijadikan sebagai bukti permulaan pada penyidikantindak pidana korupsi, dan (2) bagaimana implikasi yuridis laporan hasil audit investigasi sebagai alat bukti permulaan pada tindak pidana korupsi. Metode penelitan dalam penelitian ini adalah yuridis normatif dengan menggunakan metode pendekatan yaitu pendekatan perundang-undangan (statute approach). Bahan hukum primer, sekunder, tersier yang diperoleh penulis akan dianalisis penulis menggunakan teknik analisis interpretasi gramatikal, dimana penulis menafsirkan dan menjelaskan mengenai makna yang terkandung dalam perundang-undangan, literatur, jurnal, dan kamus besar bahas Indonesia. Berdasarkan hasil penelitian, diperoleh jawaban dan permasalahan yang ada bahwa laporan audit investigasi dapat dijadikan bukti permulaan dalam penyidikan tindak pidana korupsi berdasarkan pasal 184 ayat (1) Kitab Undang-Undang Hukum Acara Pidana (KUHAP) dan pasal 44 ayat (2) Undang-undang Nomor 30 tahun 2002 tentang Komisi Pemberantasan Korupsi. Selanjutnya Audit Investigasi secara akurat dapat menentukan unsur kesalahan dan kerugian negara dalam tindak pidana korupsi yang terjadi dalam birokrasi secara akurat karena metode yang digunakan dalam audit investigasi merupakan penggabungan antara ilmu auditing dan ilmu penyidikan yang dapat menentukan modus operandi, pihak yang terlibat dalam tindak pidana korupsi, dan kerugian negara yang ditimbulkan. Sehingga kasus korupsi dapat ditangani secara tepat dan meminimalisir melakukan kesalahan dalam pengusutan perkara tindak pidana korupsi.
English Abstract
This research aim to discuss about law enforcement of corruption, namely enforcement use investigation audit report assistance as a result of BPK (Badan Pemeriksa Keuangan) and BPKP (Badan Pemeriksa Keuangan Dan Pembangunan) as a presumption evidence in investigation. Furthermore audit investigation report use as one of reference to specify unlawfull element in corruption and find lossing country budget. The problem is there is no specific term to give authority to investigator for decide casses as a crime or not. This research carried out by normative legal research. Primary source obtained from eact, statue, and other official document, secondary source obtained from literature about procedure of criminal, corruption, and audit investigation. Tertiery source obtained from law dictionary. Primary, secondary, and tertiery source examined by gramatical interpretation. Based on this research writer obtain result that audit investigation report be able to specify as presumption evidence based on article 184 verse 1 precedure of criminal act (KUHP) and article 44 verse 2 Corruption Erradication Act. Hereafter Investigation Audit be able to accurately specify unlawfull element in corruption and find lossing country budget because of its method which compare between law and auditing. That’s the reason which investigation audit could find modus operandi, track suspect, and count lossing country budget. As a result corruption case be able to solve precisely and minimize misscariage.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FH/2014/400/051802652 |
| Subjects: | 300 Social sciences > 345 Criminal law > 345.02 Criminal offenses > 345.023 23 Specific crimes and classes of crime (Corruption) |
| Divisions: | Fakultas Hukum > Ilmu Hukum |
| Depositing User: | Yusuf Dwi N. |
| Date Deposited: | 06 Apr 2018 02:06 |
| Last Modified: | 26 Oct 2021 02:37 |
| URI: | http://repository.ub.ac.id/id/eprint/9251 |
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