摘要：In examining certain cases of corruption to determine a state loss, the authority to audit is BPK in accordance with Article 2 of the BPK law. The position of the supreme audit board is the highest audit agency in the case of the finances state, as regulated in Article 23 paragraph 5 of the 1945 Constitution. However at reality the Prosecutor conducts investigative authority in corruption case, sometimes exceeding their authority. This condition causes confusion which intitution have authority to calculate financial state loss and mechanism for recovering financial state losses from corruption. The problem soving method uses a statue approach which it uses applicable regulation and law and conseptual approach from the theory and doctrine that still exist. Actually the fact from Article 18 Regulations number 31/1999 and PERMA number 5/2015 there is no rules of state financial loss return but it just explain of seizure adn foreclosure then auctioned off for compesate the financial loss. Because of that problem, the conclusion is to make a new regulation about mechanism recovering financial state losses and the authority of calculate financial state loss.
其他摘要：Dalam memeriksa suatu perkara tindak pidana korupsi untuk menentukan suatu kerugian negara, maka kewenangan melakukan audit adalah BPK sesuai dengan Pasal 2 Undang-Undang Nomor 15 Tahun 2006 tentang Badan Pemeriksa Keuangan, kedudukan BPK merupakan Badan
