FUNGSI AUDIT INVESTIGATIF PADA BUMN PERSERO UNTUK MENGHITUNG KERUGIAN NEGARA DALAM PERSPEKTIF HUKUM POSITIF DAN HUKUM ISLAM
This study aims to discover the new role of investigative audit in BUMN Persero in calculating state losses in the perspective of positive law and Islamic law. The results of the study indicate that the investigative audit function of BUMN Persero to calculate state losses can be used as evidence....
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| Format: | Article |
| Language: | English |
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Universitas Brawijaya
2023-04-01
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| Series: | Arena Hukum |
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| Online Access: | https://arenahukum.ub.ac.id/index.php/arena/article/view/1826 |
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| author | Susanto Susanto |
| author_facet | Susanto Susanto |
| author_sort | Susanto Susanto |
| collection | DOAJ |
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This study aims to discover the new role of investigative audit in BUMN Persero in calculating state losses in the perspective of positive law and Islamic law. The results of the study indicate that the investigative audit function of BUMN Persero to calculate state losses can be used as evidence. This makes the determination of state losses an important matter to determine whether a prosecution can be continued or not. Errors in determining state losses can result in failure in law enforcement. There is a difference in the concept of returning state losses due to corruption between positive law and Islamic law. In positive law, the state's recovery of losses cannot cancel the crime, and only mitigates the punishment. Whereas in the Islamic law, restitution of state losses is a good intention and is considered sufficient to resolve the problem of corruption.
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| format | Article |
| id | doaj-art-50cf59f3934f4ddf9d28003fd7adabfc |
| institution | DOAJ |
| issn | 0126-0235 2527-4406 |
| language | English |
| publishDate | 2023-04-01 |
| publisher | Universitas Brawijaya |
| record_format | Article |
| series | Arena Hukum |
| spelling | doaj-art-50cf59f3934f4ddf9d28003fd7adabfc2025-08-20T03:12:38ZengUniversitas BrawijayaArena Hukum0126-02352527-44062023-04-0116110.21776/ub.arenahukum.2023.01601.3FUNGSI AUDIT INVESTIGATIF PADA BUMN PERSERO UNTUK MENGHITUNG KERUGIAN NEGARA DALAM PERSPEKTIF HUKUM POSITIF DAN HUKUM ISLAMSusanto Susanto0Universitas Pamulang This study aims to discover the new role of investigative audit in BUMN Persero in calculating state losses in the perspective of positive law and Islamic law. The results of the study indicate that the investigative audit function of BUMN Persero to calculate state losses can be used as evidence. This makes the determination of state losses an important matter to determine whether a prosecution can be continued or not. Errors in determining state losses can result in failure in law enforcement. There is a difference in the concept of returning state losses due to corruption between positive law and Islamic law. In positive law, the state's recovery of losses cannot cancel the crime, and only mitigates the punishment. Whereas in the Islamic law, restitution of state losses is a good intention and is considered sufficient to resolve the problem of corruption. https://arenahukum.ub.ac.id/index.php/arena/article/view/1826Investigative AuditIslamic LawState Loss |
| spellingShingle | Susanto Susanto FUNGSI AUDIT INVESTIGATIF PADA BUMN PERSERO UNTUK MENGHITUNG KERUGIAN NEGARA DALAM PERSPEKTIF HUKUM POSITIF DAN HUKUM ISLAM Arena Hukum Investigative Audit Islamic Law State Loss |
| title | FUNGSI AUDIT INVESTIGATIF PADA BUMN PERSERO UNTUK MENGHITUNG KERUGIAN NEGARA DALAM PERSPEKTIF HUKUM POSITIF DAN HUKUM ISLAM |
| title_full | FUNGSI AUDIT INVESTIGATIF PADA BUMN PERSERO UNTUK MENGHITUNG KERUGIAN NEGARA DALAM PERSPEKTIF HUKUM POSITIF DAN HUKUM ISLAM |
| title_fullStr | FUNGSI AUDIT INVESTIGATIF PADA BUMN PERSERO UNTUK MENGHITUNG KERUGIAN NEGARA DALAM PERSPEKTIF HUKUM POSITIF DAN HUKUM ISLAM |
| title_full_unstemmed | FUNGSI AUDIT INVESTIGATIF PADA BUMN PERSERO UNTUK MENGHITUNG KERUGIAN NEGARA DALAM PERSPEKTIF HUKUM POSITIF DAN HUKUM ISLAM |
| title_short | FUNGSI AUDIT INVESTIGATIF PADA BUMN PERSERO UNTUK MENGHITUNG KERUGIAN NEGARA DALAM PERSPEKTIF HUKUM POSITIF DAN HUKUM ISLAM |
| title_sort | fungsi audit investigatif pada bumn persero untuk menghitung kerugian negara dalam perspektif hukum positif dan hukum islam |
| topic | Investigative Audit Islamic Law State Loss |
| url | https://arenahukum.ub.ac.id/index.php/arena/article/view/1826 |
| work_keys_str_mv | AT susantosusanto fungsiauditinvestigatifpadabumnperserountukmenghitungkerugiannegaradalamperspektifhukumpositifdanhukumislam |