Proceedings of the 3rd International Conference on Law, Economics & good Governance (ICLAW 2025)

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State Loss Assessment in Anti-Corruption Law: A Critical Review of Evidentiary Standards and Institutional Authority

Authors
Alvin Adianto Siahaan1, *, Hartiwiningsih Hartiwiningsih1, Pujiyono Suwandi1
1Faculty of Law, Universitas Sebelas Maret, Surakarta, Indonesia
*Corresponding author. Email: alvinadiantosiahaan@student.uns.ac.id
Corresponding Author
Alvin Adianto Siahaan
Available Online 29 December 2025.
DOI
10.2991/978-2-38476-519-5_23How to use a DOI?
Keywords
Determination of State Financial Losses; Criminal Offense; Corruption
Abstract

The existence of state financial losses in a case and the determination of their amount is highly significant. However, there is still ongoing debate, both regarding the presented evidence and the interpretation of “state financial loss.” This paper aims to identify the basis for determining state financial losses in corruption cases and to understand the process of such determination. This study employs a literature review and a normative juridical approach. The research reveals that in simple cases, the prosecutor’s office determines the value of the state’s loss. However, if a case requires a comprehensive audit, the prosecutor coordinates with the Audit Board of the Republic of Indonesia (BPK) or the Financial and Development Supervisory Agency (BPKP) as the preliminary evidentiary basis in court for the loss value. The process of determining state losses involves presenting the investigative audit report from BPKP or calculations performed independently by the prosecutor. It is recommended that all anti-corruption laws explicitly state that only the BPK has the authority to determine the value of state financial losses. Moreover, it is necessary to increase the number of competent auditors in all BPK regional offices.played out, and society’s moral principles and highest values - life and liberty - are interpreted and applied.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 3rd International Conference on Law, Economics & good Governance (ICLAW 2025)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
29 December 2025
ISBN
978-2-38476-519-5
ISSN
2352-5398
DOI
10.2991/978-2-38476-519-5_23How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Alvin Adianto Siahaan
AU  - Hartiwiningsih Hartiwiningsih
AU  - Pujiyono Suwandi
PY  - 2025
DA  - 2025/12/29
TI  - State Loss Assessment in Anti-Corruption Law: A Critical Review of Evidentiary Standards and Institutional Authority
BT  - Proceedings of the 3rd International Conference on Law, Economics & good Governance (ICLAW 2025)
PB  - Atlantis Press
SP  - 289
EP  - 299
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-519-5_23
DO  - 10.2991/978-2-38476-519-5_23
ID  - Siahaan2025
ER  -