Abstract

This study aims to analyze the legal implications of the Audit Result Report (LHP) of the Republic of Indonesia Audit Board (BPK RI) regarding the findings of state financial losses following the Constitutional Court Decision Number 25/PUU-XIV/2016, as well as to formulate comprehensive parameters in separating the areas of criminal responsibility for corruption ( mens rea ) from pure administrative errors ( maladministration ). This study is a normative legal research using a statute approach , a conceptual approach , and a case approach . The results of the study indicate that after the Constitutional Court Decision No. 25/PUU-XIV/2016, the nature of the offenses in Article 2 and Article 3 of the Corruption Crime Law has transformed from formal offenses to material offenses, so that state losses must be real and certain ( actual loss ), no longer estimated ( potential loss ). The BPK Audit Report (LHP) has a strong position as valid documentary evidence (Article 184 of the Criminal Procedure Code) and its testimony is valuable as expert testimony in court, which is supported by SEMA Number 4 of 2016 and PERMA Number 1 of 2020 as the basis for guidelines for sentencing by judges. Furthermore, this study formulates three cumulative parameters that differentiate between administrative errors and corruption, namely proof of malicious intent ( mens rea ), the presence of elements of enriching oneself or another party unlawfully, and the existence of real losses that have a direc

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