TY  - THES
ID  - eprints86845
UR  - http://digilib.unila.ac.id/86845/
A1  - Daffa , Elvaretta	
Y1  - 2024/05/29/
N2  - Korupsi merupakan penyalahgunaan uang negara salah satu unsurnya bila telah
terjadi kerugian keuangan atau perekonomian negara, untuk mengetahui terjadinya
kerugian keuangan negara Auditor Kejaksaan dapat membantu dalam melakukan
audit penghitungan kerugian keuangan negara guna memperkuat bukti terjadi
tindak pidana korupsi. Namun, sejauh mana auditor dapat mengindetifikasi
penghitungan tersebut. Bagaimanakah kewenangan, standar kerja, dan legalitas
produk Auditor Kejaksaan dalam melakukan penghitungan kerugian negara pada
perkara Tindak Pidana Korupsi, dan Bagaimanakah peran Jaksa dan Auditor

Forensik Kejaksaan Tinggi Lampung dalam Putusan Nomor 15/Pid.Sus-
TPK/2023/PN.Tjk untuk melakukan pembuktian kerugian keuangan negara dan

hambatan dalam melakukan audit.
Penelitian menggunakan pendekatan normatif dengan analisis hukum dengan
pendekatan kasus, perundang-undangan, dan konseptual. Datanya dikumpul
melalui studi kepustakaan dan wawancar dengan narasumber terdiri dari Jaksa
Penuntut Umum, Jaksa Penyidik, Auditor Internal Kejaksaan Tinggi Lampung dan
Hakim pada Pengadilan Negeri Tanjungkarang. Data dianalisis dengan analisis
hukum.
Hasil penelitian menunjukan penghitungan kerugian keuangan negara oleh Auditor
Kejaksaan dilakukan sesuai Standar Operasional Pelaksanaan Kejaksaan. Laporan
Hasil Audit memiliki keabsahana dijadikan alat bukti. Pada Putusan Nomor
15/Pid.Sus-TPK/2023/PN.Tjk Jaksa berwenang sebagai Penyidik dan Penutut.
Auditor Kejaksaan Tinggi Lampung mengeluarkan Laporan Hasil Penghitungan
Kerugian Keuangan Negara yang dijadikan sebagai alat bukti. Hambatan yang
dialami auditor dalam faktor fasilitas dan faktor undang-undang itu sendiri.
Saran dari penelitian ini adalah agar Kejaksaan menegakkan supremasi hukum
dengan mengedepankan legalitas terkait wewenang Auditor Internal Kejaksaan dan
hendaknya Kejaksaan bersikap professional dalam menegakkan hukum dengan
memberikan sarana dan fasilitas serta dilakukan pemetaan secara pasti.
Kata Kunci : Kewenangan Auditor, Kejaksaan , Kerugian Keuangan Negara

Corruption is the misuse of state money, one of the elements of which is if there
has been a loss to the state's finances or economy, to determine the occurrence of
state financial losses, the Prosecutor's Office Auditor can assist in carrying out an
audit of the calculation of state financial losses to strengthen evidence that a
criminal act of corruption has occurred. However, the extent to which the auditor
can identify these calculations. What is the authority, work standards and legality
of the Prosecutor's Auditor's products in calculating state losses in Corruption
Crime cases, and what is the role of the Prosecutor and Forensic Auditor of the

Lampung High Prosecutor's Office in Decision Number 15/Pid.Sus-
TPK/2023/PN.Tjk in carrying out proof of state financial losses and obstacles in

conducting audits.
The research uses a normative approach with legal analysis using case, statutory
and conceptual approaches. The data was collected through literature study and
interviews with sources consisting of Public Prosecutors, Investigating Prosecutors,
Internal Auditors at the Lampung High Prosecutor's Office and Judges at the
Tanjungkarang District Court. Data is analyzed using legal analysis.
The research results show that the calculation of state financial losses by the
Prosecutor's Office is carried out in accordance with the Prosecutor's Office
Operational Standards. The Audit Result Report has the validity of being used as
evidence. In Decision Number 15/Pid.Sus-TPK/2023/PN.Tjk the Prosecutor has the
authority to act as Investigator and Prosecutor. The Lampung High Prosecutor's
Office auditor issued a report on the results of calculating state financial losses
which was used as evidence. The obstacles experienced by auditors are in terms of
facility factors and the law itself.
The suggestion from this research is that the Prosecutor's Office should uphold the
supremacy of the law by prioritizing legality regarding the authority of the
Prosecutor's Internal Auditor and that the Prosecutor's Office should act
professionally in enforcing the law by providing tools and facilities and carrying
out definite mapping.
Keywords: Auditor's Authority, Prosecutor's Office, State Financial Losses.
PB  - UNIVERSITAS LAMPUNG
M1  - masters
TI  - WEWENANG AUDITOR FORENSIK INTERNAL KEJAKSAAN DALAM
PENGHITUNGAN KERUGIAN KEUANGAN NEGARA
(Studi Putusan Nomor 15/Pid.Sus-TPK/2023/PN.Tjk)
AV  - restricted
ER  -